[专业英语]注册会计师英语加试实用资料大全一(财务英语1) [复制链接]

A: :D|5E
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A share Ａ股；甲类股份 5SB!)F]  
abatement of tax 减税；减扣免税额 2uCw[iZM  
ABN AMRO Bank N.V. 荷兰银行 xmM!SY>  
above-the-line expenditure 线上项目支出；经常预算支出 _YK66cS3E/  
above-the-line receipt 线上项目收入；经常预算收入 X[SdDYMY  
ABSA Asia Limited 南非联合亚洲有限公司
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absolute change 绝对数值变更 @sr~&YhA  
absolute expenditure 实际开支 x>]14bLz  
absolute guideline figure 绝对准则数字 W>E/LBpE4  
absolute interest 绝对权益 &g.do ?  
absolute order of discharge 绝对破产解除令 jW8,}Xs  
absolute profit margin 绝对利润幅度 `MLOf  
absolute value 实值；绝对值 OG R2Y  
absolutely vested interest 绝对既得权益 G(3wI}  
absorbed cost 已吸收成本；已分摊成本 B
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absorption 吸收；分摊；合并 cb3Q{.-.#  
absorption rate 吸收率；摊配率；分摊率 '=WPi_Z5:C  
ACB Finance Limited 亚洲商业财务有限公司 Ueb&<tS  
acceptable form of reciprocity 合理的互惠条件 d:vuRK4+  
acceptable rate 适当利率；适当汇率 QM) ob  
acceptance agreement 承兑协议 PY@BgL=/  
acceptance for honour 参加承兑 sU$<v( `"  
acceptor 承兑人；接受人；受票人 W]W[oTJ5  
acceptor for honour 参加承兑人 z 0}JiWR  
accident insurance 意外保险 '>^!a!<G  
Accident Insurance Association of Hong Kong 香港意外保险公会 9_b_O T  
accident insurance scheme 意外保险计划 3 ,f3^A  
accident year basis 意外年度基准 dJ9v/k_  
accommodation 通融；贷款 3Fg{?C_l  
accommodation bill 通融票据；空头票据 *}'3|e4w}  
accommodation party 汇票代发人 UrmnHc>}c  
account balance 帐户余额；帐户结余 s/0bX M$^  
account book 帐簿 q&kG>  
account collected in advance 预收款项 i)!+`w*Y  
account current book 往来帐簿 m7|S'{+!  
account of after-acquired property 事后取得的财产报告 E*vh<C  
account of defaulter 拖欠帐目 ]Om;b
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account payable 应付帐款 ^ AJ_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Y_FQB K U  
account receivable 应收帐款 !DkIM}.  
account receivable report 应收帐款报表 4d8}g25C  
account statement 结单；帐单；会计财务报表 )E*-  
account title 帐户名称；会计科目 FM
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accountant's report 会计师报告 ;3\'}2^|l  
Accountant's Report Rules 会计师报告规则 wCEcMVT  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +TC##}Zmb  
Accounting Arrangements 《会计安排》
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accounting basis 会计基础 AbL(F#{  
accounting by Official Receiver 破产管理署署长呈交的帐目 :0kKw=p1R  
Accounting Circular 《会计通告》 G2dPm}sZG  
accounting class 会计类别 pD]2.O  
accounting date 记帐日期；会计结算日期 |)OC1=As  
accounting for money 款项核算 w:9M6+mM^  
Accounting Officer 会计主任 |F +n7   
accounting period 会计报告期；会计期 #G\Ae
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accounting policy 会计政策；会计方针 wAo6:)  
accounting practice 会计惯例 ao"Z%#Jb~  
accounting principle 会计准则 (@NW
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accounting record 会计记录 a5/r|BiBK  
accounting report 会计报告 v.53fx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ch)E:Dvq 6  
Accounting Society of China 中国会计学会 e>Dux  
accounting statement 会计报表 /jSb^1\  
accounting system 会计制度；会计系统 z+c'-!e/  
accounting transaction 会计事项；帐务交易 _^D-nk?  
accounting treatment 会计处理 7#j9"*
 
accounting year 会计年度 oQR?H  
accretion 增值；添加 5O~;^0iC  
accrual 应计项目；应累算数目 } x KvN  
accrual basis 应计制；权责发生制 Mehp]5*  
accrual basis accounting 应计制会计；权责发生制会计 b_)SMAsO7  
accrue 应累算；应计 I:WPP'L4o  
accrued benefit 应累算利益 ab[V->>%  
accrued charges 应计费用 {<zE}7/2-  
accrued cumulative preference share dividend 应累算的累积优先股股息 1 J[z ![Tf  
accrued expenses 应累算费用 >:OP+Vc  
accrued interest payable 应付利息；应计未付利息 SduUXHk
 
accrued interest receivable 应收利息；应计未收利息
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accrued right 累算权益 A:\_ \B%<  
accruing profit 应累算的利润 9hgIQl  
accumulated fiscal reserve 累积财政储备 Jw^h<z/Ux  
accumulated profit 累积利润；滚存溢利 6n/KL  
accumulated reserve 累积储备 orFB*{/Z  
accumulation of surplus income 累积收益盈余 GL^ j |1  
acquired assets 既得资产 EcPvE=^c  
acquisition 收购；购置；取得 GuF-HP}xM  
acquisition cost 购置成本 G+WCE*  
acquisition expenses 购置费用 D>kkA|>  
acquisition of 100% interest 收购全部股权 O]l-4X#8F  
acquisition of control 取得控制权 eGUe#(I /  
acquisition of fixed assets 购置固定资产

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acquisition of shell “买壳” W+.?J 60  
acquisition price 收购价 GYonb)F  
act of God 天灾 3*R(&O6}  
acting partner 执事合伙人 (kx>\FIK*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !v*#E{r"g=  
active partner 积极参与的合伙人 HS|x  
active trading 交投活跃 Up>,~bs]  
actual circulation 实际流通 PAiVUGp5[  
actual cost 实际成本 /x/W>J2  
actual expenditure 实际开支；实际支出 USXPa[  
actual income 实际入息；实际收入；实际收益 nTsPX Tat  
actual market 现货市场 nb@<UbabW}  
actual price 现货价；实际价格 P.~sNd oJ  
actual profit 实际利润 _X)]/A%@  
actual quotation 实盘；实际价位；实际报价 !9^GkFR6n  
actual year basis 按实际年度计算 YGi_7fTyc=  
actuals 实货 7A  
actuarial investigation 精算调查  XV!UeBq  
actuarial principle 精算原则 :0Fwaw9PH"  
actuarial report 精算师报告 /Wy9".  
Actuarial Society of Hong Kong 香港精算学会 efh1-3f  
actuarial valuation 精算师估值 ^1ks`1  
actuary 精算师 CF5%&B  
ad referendum agreement 暂定协议；有待覆核的协定 |h:3BV_  
ad valorem duty 从价税；按值征税 =OR&,xt  
ad valorem duty system 从价税制 $'lJ_jL  
ad valorem fee 从价费 o#IWH;ck.  
ad valorem tariff 从价关税 tdC kvVE  
additional allowance 额外免税额 &HJ~\6r\  
additional amount for unexpired risk 未过期风险的额外款额 =II E]<z  
additional assessable profit 补加应评税利润 Uzk_ ae  
additional assessment 补加评税 OmP(&t7  
additional commitment 额外承担 \)PS&Y8n  
additional commitment vote 额外承担拨款 dRTpG
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z<BwV /fH}  
additional dependent parent allowance 供养父母额外免税额 *OZO} i  
additional provision 额外拨款 FRTvo  
additional stamp duty 附加印花税 =k+i5:@]  
additional tax 补加税罚款；补加税款 GF
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9a.[>4}  
adjudged bankrupt 被裁定破产 /zV0kW>N  
adjudicated bankrupt 裁定破产人 D7$xY\0r  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2K'}Vm+  
adjudication of bankruptcy 裁定破产；宣告破产 P +3)Y O1C  
adjudication of insolvency 裁定无力偿还债务 {XYf"ONi  
adjusted actual 经调整的实数；调整后的实数 ix}*whW=U  
adjusted current assets 经调整的流动资产；调整后的流动资产 FD}>}fLv  
adjusted figure 经调整的数字；调整后的数额 QLTE`t5w3'  
adjusted liabilities 经调整的负债；调整后的负债 W&^2Fb  
adjusted loss 经调整的亏损；调整后的亏损 .LNqU#a  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 v aa Z  
adjusted profit 经调整的利润；调整后的利润 [g*]u3s  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ia)
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adjusted value 经调整的价值；调整后的价值 Mq,_DQ  
adjustment 调整；修订；理算〔保险〕 Y'%_--  
adjustment centre 调剂中心 7h/{F({r=  
adjustment lag 调整过程的时间差距；调整时差 \'N|1!EO|t  
adjustment mechanism 调整机制 9$'Edi=6  
adjustment of loss 亏损调整 6d/b*,4[  
adjustment process 调整过程；调整程序 [h2V9>4:  
adjustment range 调整幅度 |zL.PS  
administered exchange rate 受管制汇率 <kor;exeJ