[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: W*P/~U=  
&4DWLI  
A share Ａ股；甲类股份 qu?D`29  
abatement of tax 减税；减扣免税额 !+i  
ABN AMRO Bank N.V. 荷兰银行 f+rBIE  
above-the-line expenditure 线上项目支出；经常预算支出 "F=O   
above-the-line receipt 线上项目收入；经常预算收入 'i}Q R~pe  
ABSA Asia Limited 南非联合亚洲有限公司 8$1<N  
absolute change 绝对数值变更 xk#/J]j  
absolute expenditure 实际开支 (u *-(  
absolute guideline figure 绝对准则数字 &TKB8vx=#  
absolute interest 绝对权益 'C(YUlT2?P  
absolute order of discharge 绝对破产解除令 86[TBX5'  
absolute profit margin 绝对利润幅度 =h4XsV)rO  
absolute value 实值；绝对值 ALhu\x>AY  
absolutely vested interest 绝对既得权益 LcQ\ d*  
absorbed cost 已吸收成本；已分摊成本 0 ~VniF^  
absorption 吸收；分摊；合并 WO|#`HM2  
absorption rate 吸收率；摊配率；分摊率 }psJ'aiG*  
ACB Finance Limited 亚洲商业财务有限公司 nM@
S`"  
acceptable form of reciprocity 合理的互惠条件 U
c.K6%iI  
acceptable rate 适当利率；适当汇率 vFQ'sd]C  
acceptance agreement 承兑协议 @X|CubJ  
acceptance for honour 参加承兑 y:xZ(RgfF  
acceptor 承兑人；接受人；受票人 }=NjFK_6  
acceptor for honour 参加承兑人 1%H]2@  
accident insurance 意外保险 L.>`;`dmY  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ok9XC <Xu  
accident insurance scheme 意外保险计划 [8<)^k  
accident year basis 意外年度基准 #5F\zeo@F?  
accommodation 通融；贷款 moh7:g  
accommodation bill 通融票据；空头票据 geua8;  
accommodation party 汇票代发人 oTZNW  
account balance 帐户余额；帐户结余 @Kp2l<P  
account book 帐簿 (,[Oy6o  
account collected in advance 预收款项 "+p_{J/P  
account current book 往来帐簿 ;: f.a(~c  
account of after-acquired property 事后取得的财产报告 K^EW*6vB8O  
account of defaulter 拖欠帐目 s~,Ypo?  
account payable 应付帐款 H{yeN 5   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >Is Rd  
account receivable 应收帐款 &0~E+ 9b  
account receivable report 应收帐款报表 LJ9^:U  
account statement 结单；帐单；会计财务报表 +Uq$'2CT  
account title 帐户名称；会计科目 YuFJJAJ  
accountant's report 会计师报告 *zJ
}=%)f  
Accountant's Report Rules 会计师报告规则 p1q"[)WVn^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 n)gzHch  
Accounting Arrangements 《会计安排》 Ab/ gY$l  
accounting basis 会计基础 |X0h-kX4  
accounting by Official Receiver 破产管理署署长呈交的帐目 `J#(ffo-  
Accounting Circular 《会计通告》 wUv Zc  
accounting class 会计类别 uL`
;KD  
accounting date 记帐日期；会计结算日期 pri=;I(2A  
accounting for money 款项核算 vdV@G`)HPr  
Accounting Officer 会计主任 Ru
`&>E  
accounting period 会计报告期；会计期 ~J)_S' #  
accounting policy 会计政策；会计方针 h@&&.S`B  
accounting practice 会计惯例 x[zt(kC0+  
accounting principle 会计准则 wknX\,`Q  
accounting record 会计记录 unKi)v1  
accounting report 会计报告 oSq4g{xvMH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B|zJrz0q3  
Accounting Society of China 中国会计学会 ( $A0b  
accounting statement 会计报表 +iY.YV  
accounting system 会计制度；会计系统  8c3Qd  
accounting transaction 会计事项；帐务交易 v'mRch)d  
accounting treatment 会计处理 INZsDM 9  
accounting year 会计年度 >+ulLQqe  
accretion 增值；添加 PRg^E4  
accrual 应计项目；应累算数目 YBehyx2eK  
accrual basis 应计制；权责发生制 gMS-mkZ  
accrual basis accounting 应计制会计；权责发生制会计 kaqH.e(  
accrue 应累算；应计 TCWy^8LA  
accrued benefit 应累算利益 ;EDc1:  
accrued charges 应计费用 `83s97Sa  
accrued cumulative preference share dividend 应累算的累积优先股股息 fMgB!y"Em  
accrued expenses 应累算费用 /}t>o* x  
accrued interest payable 应付利息；应计未付利息 L|A}A[P  
accrued interest receivable 应收利息；应计未收利息 `f?v_Ui-$  
accrued right 累算权益 lV<2+Is  
accruing profit 应累算的利润 4>x]v!d  
accumulated fiscal reserve 累积财政储备 ?NkweT(  
accumulated profit 累积利润；滚存溢利 e=e^;K4  
accumulated reserve 累积储备 6aRPm%  
accumulation of surplus income 累积收益盈余 X:PB }  
acquired assets 既得资产 >>22:JI`  
acquisition 收购；购置；取得 Ws$
<B b  
acquisition cost 购置成本  3c#oK  
acquisition expenses 购置费用 :Yeo*v9  
acquisition of 100% interest 收购全部股权 qz[qjGdHg  
acquisition of control 取得控制权 ;aXu  
acquisition of fixed assets 购置固定资产 O<}3\O )G(  
acquisition of shell “买壳” 5G  @  
acquisition price 收购价 b|jdYJbol&  
act of God 天灾 }81eef4$S  
acting partner 执事合伙人 e 1ts/@V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 vMG>Xb  
active partner 积极参与的合伙人 ts|dk%  
active trading 交投活跃 ! 'scOWWn  
actual circulation 实际流通 PW7{,1te,  
actual cost 实际成本 "pUqYMB2i  
actual expenditure 实际开支；实际支出 :buH\LB*P  
actual income 实际入息；实际收入；实际收益 mXAGa8##j  
actual market 现货市场 " ,k(*  
actual price 现货价；实际价格 TNun)0p  
actual profit 实际利润 A)v! {  
actual quotation 实盘；实际价位；实际报价 yR}PC/>  
actual year basis 按实际年度计算 o^Z/~N  
actuals 实货 k_d)  
actuarial investigation 精算调查 &ed&2t`Y  
actuarial principle 精算原则 t3 LRmjL  
actuarial report 精算师报告 F3uR:)4<M  
Actuarial Society of Hong Kong 香港精算学会 P}kBqMM  
actuarial valuation 精算师估值 "$P|!k45(  
actuary 精算师 bzj9U>eY  
ad referendum agreement 暂定协议；有待覆核的协定 3X|7 R  
ad valorem duty 从价税；按值征税 4sJM!9eb[  
ad valorem duty system 从价税制 ;zq3>
A  
ad valorem fee 从价费 '?$N.lj$d  
ad valorem tariff 从价关税 !W\Zq+^^J3  
additional allowance 额外免税额 m 0jm$>:Z  
additional amount for unexpired risk 未过期风险的额外款额 -O&u;kh4g  
additional assessable profit 补加应评税利润 $4YyZ!_.@  
additional assessment 补加评税 Ebk9[=  
additional commitment 额外承担 WxE^S ??|  
additional commitment vote 额外承担拨款 v$n J$M&k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Xgb ~ED]  
additional dependent parent allowance 供养父母额外免税额 }253Q!f  
additional provision 额外拨款 r [NI#wW  
additional stamp duty 附加印花税 {Tr5M o  
additional tax 补加税罚款；补加税款 WF#3'"I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 yLFZo"r  
adjudged bankrupt 被裁定破产 'J[ n}r  
adjudicated bankrupt 裁定破产人 0;J#".(KQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :6h$1 +6  
adjudication of bankruptcy 裁定破产；宣告破产 UYw_k\  
adjudication of insolvency 裁定无力偿还债务 yiT)m]E d  
adjusted actual 经调整的实数；调整后的实数 H]I^?+)9  
adjusted current assets 经调整的流动资产；调整后的流动资产 -=;V*;  
adjusted figure 经调整的数字；调整后的数额 fC4#b?Q  
adjusted liabilities 经调整的负债；调整后的负债 fCMFPhF  
adjusted loss 经调整的亏损；调整后的亏损 |M;tAG$,"y  
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 WSi`KNX  
adjusted profit 经调整的利润；调整后的利润 E`A6GX  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ng Jp2ut  
adjusted value 经调整的价值；调整后的价值 mKTa.  
adjustment 调整；修订；理算〔保险〕 \Ei(HmEU  
adjustment centre 调剂中心 U gqfO(  
adjustment lag 调整过程的时间差距；调整时差 r0Cc0TMdj  
adjustment mechanism 调整机制 5u:{lcC.X  
adjustment of loss 亏损调整 dGc<{sQzB  
adjustment process 调整过程；调整程序 [c`u   
adjustment range 调整幅度 2bnF#-(  
administered exchange rate 受管制汇率 :Qc[>:N