[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: prO
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A share Ａ股；甲类股份 'A)9h7k}  
abatement of tax 减税；减扣免税额 ~R C\  
ABN AMRO Bank N.V. 荷兰银行 EKf!j3  
above-the-line expenditure 线上项目支出；经常预算支出 7p[NuU*Gg  
above-the-line receipt 线上项目收入；经常预算收入 pz,iQUs_o  
ABSA Asia Limited 南非联合亚洲有限公司 cs0rz= ZdH  
absolute change 绝对数值变更 Gc2:^FVlh  
absolute expenditure 实际开支 -E>LB\[t)  
absolute guideline figure 绝对准则数字 jWcfQ  
absolute interest 绝对权益 zr^"zcfz&  
absolute order of discharge 绝对破产解除令 )8 %lZ{  
absolute profit margin 绝对利润幅度 VJOB+CKE  
absolute value 实值；绝对值 3%YDsd vQx  
absolutely vested interest 绝对既得权益 z(Q 5?+P  
absorbed cost 已吸收成本；已分摊成本 t 4>\;  
absorption 吸收；分摊；合并 buA/G-<e  
absorption rate 吸收率；摊配率；分摊率 0i~?^sT'  
ACB Finance Limited 亚洲商业财务有限公司 o>e-M  
acceptable form of reciprocity 合理的互惠条件 bD
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acceptable rate 适当利率；适当汇率 mt} 3/d  
acceptance agreement 承兑协议 `{  ` W-C  
acceptance for honour 参加承兑 cd]def[d  
acceptor 承兑人；接受人；受票人 bEli!N$
  
acceptor for honour 参加承兑人 ,| ~Pa  
accident insurance 意外保险  7;$[s6$  
Accident Insurance Association of Hong Kong 香港意外保险公会 )W |_f  
accident insurance scheme 意外保险计划 Hl=M{)q@   
accident year basis 意外年度基准 (gjCm0#_%  
accommodation 通融；贷款 KhZ\q|5  
accommodation bill 通融票据；空头票据 &{ZTtK&JF  
accommodation party 汇票代发人 KZ$^Q<d^  
account balance 帐户余额；帐户结余 ASULg{  
account book 帐簿 ~$]Puv1V>  
account collected in advance 预收款项 )}
i|)^J  
account current book 往来帐簿 ,Y`TP4Ip  
account of after-acquired property 事后取得的财产报告 g [c^7  
account of defaulter 拖欠帐目 i9v|*ZM"  
account payable 应付帐款 a} V
<CBi  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]^I[SG,  
account receivable 应收帐款 Yge}P:d9  
account receivable report 应收帐款报表 Y%Tm `$^V  
account statement 结单；帐单；会计财务报表 DT3koci(  
account title 帐户名称；会计科目 ]BaK8mPl  
accountant's report 会计师报告 CSlPrx2\  
Accountant's Report Rules 会计师报告规则 9@wmngvM*Y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xbD]EC  
Accounting Arrangements 《会计安排》 2k+u_tj>  
accounting basis 会计基础 +%?\#EQJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 s7s@!~  
Accounting Circular 《会计通告》 %6E:SI4  
accounting class 会计类别 '4,>#D8@O  
accounting date 记帐日期；会计结算日期 ]. 0;;v6)  
accounting for money 款项核算 F5%I
sAH  
Accounting Officer 会计主任 DsH#?h<-o  
accounting period 会计报告期；会计期 Jp-6]uW  
accounting policy 会计政策；会计方针 ,L
-G-V+  
accounting practice 会计惯例 HleMzykF  
accounting principle 会计准则 :|\)=4  
accounting record 会计记录 ?6//'bO:%  
accounting report 会计报告 nHl{'|~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 q@XxCP]  
Accounting Society of China 中国会计学会 q+W*?a)  
accounting statement 会计报表 lf}%^od~6  
accounting system 会计制度；会计系统 &VTO9d  
accounting transaction 会计事项；帐务交易 lK3{~\J-  
accounting treatment 会计处理 S3ZIC\2  
accounting year 会计年度 .4XX )f5  
accretion 增值；添加 Xd5uF/w  
accrual 应计项目；应累算数目 VF:95F;@  
accrual basis 应计制；权责发生制 |'](zEwq  
accrual basis accounting 应计制会计；权责发生制会计 $fG~;`T  
accrue 应累算；应计 i/RA/q  
accrued benefit 应累算利益 fr
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accrued charges 应计费用 =6gi4!hE  
accrued cumulative preference share dividend 应累算的累积优先股股息 PG@6*E  
accrued expenses 应累算费用 aRcVoOq  
accrued interest payable 应付利息；应计未付利息 ,D2nUk  
accrued interest receivable 应收利息；应计未收利息 DhN<e7c`  
accrued right 累算权益 {9-n3j}  
accruing profit 应累算的利润 h@fF`  
accumulated fiscal reserve 累积财政储备 o_n 3.O=  
accumulated profit 累积利润；滚存溢利 USzO):o  
accumulated reserve 累积储备 b{}ao  
accumulation of surplus income 累积收益盈余 ;nAI;Qw L  
acquired assets 既得资产 G#j~8`3X  
acquisition 收购；购置；取得 gm=LM=  
acquisition cost 购置成本 ^CW{`eBwk  
acquisition expenses 购置费用 mZ~f
?{  
acquisition of 100% interest 收购全部股权 Ca ?d8  
acquisition of control 取得控制权 ?<1~KLPMhY  
acquisition of fixed assets 购置固定资产 R7/ET"  
acquisition of shell “买壳” }A&
I@2d  
acquisition price 收购价 sf8F h  
act of God 天灾 yZc#@R[0  
acting partner 执事合伙人 C sCH :>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Lm*PHG  
active partner 积极参与的合伙人 s PvjJr"s  
active trading 交投活跃 a;=IOQ  
actual circulation 实际流通 i9D<jkc  
actual cost 实际成本 iC~ll!FA!  
actual expenditure 实际开支；实际支出 "x O+  
actual income 实际入息；实际收入；实际收益 T l8`3`e  
actual market 现货市场 F h+g@ u6  
actual price 现货价；实际价格 lPw`KW  
actual profit 实际利润 f0 kz:sZ9  
actual quotation 实盘；实际价位；实际报价 7KN+ @6!x  
actual year basis 按实际年度计算 AA0\C_W0p  
actuals 实货 rDv`E^\  
actuarial investigation 精算调查 Y b4%W-5  
actuarial principle 精算原则 r0q?e`nsA  
actuarial report 精算师报告 H7}f[4S%  
Actuarial Society of Hong Kong 香港精算学会 $'3'[Nr(;t  
actuarial valuation 精算师估值 a(lmm@;V<  
actuary 精算师 QypUB f  
ad referendum agreement 暂定协议；有待覆核的协定 F8|m i`f-  
ad valorem duty 从价税；按值征税 \i3)/sZ?l  
ad valorem duty system 从价税制 F
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ad valorem fee 从价费 PxA OKUpI  
ad valorem tariff 从价关税 'cA(-ghY/E  
additional allowance 额外免税额 J@+b_e*  
additional amount for unexpired risk 未过期风险的额外款额 EkoT U#w5  
additional assessable profit 补加应评税利润 Q096M 0m  
additional assessment 补加评税 f<M!L>+M6  
additional commitment 额外承担 wK0],,RN,h  
additional commitment vote 额外承担拨款 MH|R@g  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 eIQ@){lJ-]  
additional dependent parent allowance 供养父母额外免税额 .0p'G}1  
additional provision 额外拨款 lYS*{i1^ '  
additional stamp duty 附加印花税 dUv(Pu(.#  
additional tax 补加税罚款；补加税款 MqRJ:x  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8khIy-9-'  
adjudged bankrupt 被裁定破产 J~AmRo0!k  
adjudicated bankrupt 裁定破产人 6eb~Z6n&?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 a#a n+JY3  
adjudication of bankruptcy 裁定破产；宣告破产 ~l]g4iEp  
adjudication of insolvency 裁定无力偿还债务 O]KQ]zN  
adjusted actual 经调整的实数；调整后的实数 d<[L^s9  
adjusted current assets 经调整的流动资产；调整后的流动资产 a3L-
q>h  
adjusted figure 经调整的数字；调整后的数额 "b) hj?  
adjusted liabilities 经调整的负债；调整后的负债 . f!dH  
adjusted loss 经调整的亏损；调整后的亏损 ~-#Jcw$+n=  
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 z fu)X!t^  
adjusted profit 经调整的利润；调整后的利润 tGF3Hw^mS  
adjusted surplus 经调整的盈余额；调整后的盈余额 9I(00t _  
adjusted value 经调整的价值；调整后的价值 a\}` f=T  
adjustment 调整；修订；理算〔保险〕 C8D`:k  
adjustment centre 调剂中心 S|F:[(WaM  
adjustment lag 调整过程的时间差距；调整时差 AWd,qldv  
adjustment mechanism 调整机制 Hyi'z
1  
adjustment of loss 亏损调整 w-3Lw<  
adjustment process 调整过程；调整程序 e xkPu-[W  
adjustment range 调整幅度 0~ o,^AW  
administered exchange rate 受管制汇率 )KOIf{