[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: Z<4Du  
SU$%nK)  
A share Ａ股；甲类股份 0%b!ARix  
abatement of tax 减税；减扣免税额 d+iV19#i  
ABN AMRO Bank N.V. 荷兰银行 }%lk$g';  
above-the-line expenditure 线上项目支出；经常预算支出 ZR|n\.  
above-the-line receipt 线上项目收入；经常预算收入 G1?m}{ D)  
ABSA Asia Limited 南非联合亚洲有限公司 y/\0qQ/  
absolute change 绝对数值变更 k "Qr  
absolute expenditure 实际开支 8_h:_7e  
absolute guideline figure 绝对准则数字 0V!@*Z  
absolute interest 绝对权益 zAA3bgaa  
absolute order of discharge 绝对破产解除令 loByT p ^  
absolute profit margin 绝对利润幅度 6EY W:o  
absolute value 实值；绝对值 8oxYgj&~X  
absolutely vested interest 绝对既得权益 hha!uD~(  
absorbed cost 已吸收成本；已分摊成本 tg#d.(  
absorption 吸收；分摊；合并 g5>c-i  
absorption rate 吸收率；摊配率；分摊率 L8.u7(-#  
ACB Finance Limited 亚洲商业财务有限公司 @Z[XV"w|  
acceptable form of reciprocity 合理的互惠条件 ZhnRsn9  
acceptable rate 适当利率；适当汇率 $>6Kn`UX  
acceptance agreement 承兑协议 tFrNnbmlQ  
acceptance for honour 参加承兑 %&\DCAFk  
acceptor 承兑人；接受人；受票人 L`@)*x)~R  
acceptor for honour 参加承兑人 {K ,-fbE  
accident insurance 意外保险 DMpNmF>  
Accident Insurance Association of Hong Kong 香港意外保险公会 zLS=>iLD{  
accident insurance scheme 意外保险计划 sNbCOTow  
accident year basis 意外年度基准 JXKo zy41  
accommodation 通融；贷款 :kw14?]_  
accommodation bill 通融票据；空头票据 #Ab,h#f*7  
accommodation party 汇票代发人 =+>^:3cCQ  
account balance 帐户余额；帐户结余 /vrjg)fer  
account book 帐簿 ;:4PT~\*  
account collected in advance 预收款项 lDF26<<\`  
account current book 往来帐簿 3+tr_psH  
account of after-acquired property 事后取得的财产报告 %5-   
account of defaulter 拖欠帐目 je`w$ ^w  
account payable 应付帐款 sA1 XtO<&7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E As1 =  
account receivable 应收帐款 [D= KI&@&O  
account receivable report 应收帐款报表 1
,e`,  
account statement 结单；帐单；会计财务报表 o )SA^5  
account title 帐户名称；会计科目 6,j&u7  
accountant's report 会计师报告 wpS $-  
Accountant's Report Rules 会计师报告规则 r]yI5 ;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :j[a X7Sq2  
Accounting Arrangements 《会计安排》 }$D{YHF  
accounting basis 会计基础 _ H$^m #h  
accounting by Official Receiver 破产管理署署长呈交的帐目 LAcK%  
Accounting Circular 《会计通告》 ;{S7bH'6m  
accounting class 会计类别 q%\rj?U_  
accounting date 记帐日期；会计结算日期 j`LvS  
accounting for money 款项核算 }v$T1Cw  
Accounting Officer 会计主任 J]mq|vE  
accounting period 会计报告期；会计期 03^?+[C  
accounting policy 会计政策；会计方针 ; +%|!~  
accounting practice 会计惯例 GJP\vsaQ  
accounting principle 会计准则 `@#,5S$ E  
accounting record 会计记录 ^eHf'^Cvvu  
accounting report 会计报告 +E8}5pDt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~ s# !\Ye  
Accounting Society of China 中国会计学会 :j4i(qcF  
accounting statement 会计报表 [>xGynU0  
accounting system 会计制度；会计系统 =[x @BzH  
accounting transaction 会计事项；帐务交易 w?Nx^)xX  
accounting treatment 会计处理 Tj_~BT  
accounting year 会计年度 &. `/ln  
accretion 增值；添加 Zg2F%f$Y  
accrual 应计项目；应累算数目 HS[N]'dc  
accrual basis 应计制；权责发生制 W y%'<f  
accrual basis accounting 应计制会计；权责发生制会计 ^Z
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accrue 应累算；应计 T*irCe  
accrued benefit 应累算利益 }
5{#f`Ca6  
accrued charges 应计费用 }Pf7YuUZZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 n3LCQ:]Tf  
accrued expenses 应累算费用 aVbv.>  
accrued interest payable 应付利息；应计未付利息 qwmZOR#  
accrued interest receivable 应收利息；应计未收利息 mIUpAOC`"Z  
accrued right 累算权益 mbCY\vEl  
accruing profit 应累算的利润 N,Ys}qP  
accumulated fiscal reserve 累积财政储备 F G5e{  
accumulated profit 累积利润；滚存溢利 ~n$e  
accumulated reserve 累积储备 y*fU_Il|!  
accumulation of surplus income 累积收益盈余 ^"hsbk&Yu  
acquired assets 既得资产 I~: AWS9  
acquisition 收购；购置；取得 W$_@9W(Bl  
acquisition cost 购置成本 UB&)U\hn  
acquisition expenses 购置费用 KtY_m`DY4R  
acquisition of 100% interest 收购全部股权 H;nq4;^yK  
acquisition of control 取得控制权 ~IP3~m D  
acquisition of fixed assets 购置固定资产 {Kh u'c  
acquisition of shell “买壳” o N/T>&d  
acquisition price 收购价 |e#ea~/b  
act of God 天灾 tE>hj:p  
acting partner 执事合伙人 v\gCgx=%j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 P0N%77p>"  
active partner 积极参与的合伙人 U3zwC5}BN  
active trading 交投活跃 &:ib>EB03=  
actual circulation 实际流通 \hcb~>=C  
actual cost 实际成本 |[]"{Eo"}  
actual expenditure 实际开支；实际支出 g,seqh%  
actual income 实际入息；实际收入；实际收益 T-L;iH~0  
actual market 现货市场 3"
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actual price 现货价；实际价格 V$7SVq  
actual profit 实际利润 3%$nRP X  
actual quotation 实盘；实际价位；实际报价 _'lrI23I  
actual year basis 按实际年度计算 {}TR'Y4  
actuals 实货 |Skxa\MI  
actuarial investigation 精算调查
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actuarial principle 精算原则 ;v?!Pml2k  
actuarial report 精算师报告 5$ra4+k0  
Actuarial Society of Hong Kong 香港精算学会 WV'FW)%  
actuarial valuation 精算师估值 $A/$M\:  
actuary 精算师 Y=#g_(4*  
ad referendum agreement 暂定协议；有待覆核的协定 M6+_Mi.  
ad valorem duty 从价税；按值征税 !pNY`sw}  
ad valorem duty system 从价税制 l'2a?1/q  
ad valorem fee 从价费 ,.ln  
ad valorem tariff 从价关税 f9Hm2wV  
additional allowance 额外免税额 XdDy0e4{%<  
additional amount for unexpired risk 未过期风险的额外款额 !a[1rQH  
additional assessable profit 补加应评税利润 ;&Oma`Ec  
additional assessment 补加评税 TCd1JF0  
additional commitment 额外承担 ?`oCc[hY  
additional commitment vote 额外承担拨款 D%0GXUp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !PzlrH)M=p  
additional dependent parent allowance 供养父母额外免税额 i-b++R/WN  
additional provision 额外拨款 |W/_S^C  
additional stamp duty 附加印花税 N:y3tpG  
additional tax 补加税罚款；补加税款 @qfVt  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J= gerdIk  
adjudged bankrupt 被裁定破产 ]B<Hrnn  
adjudicated bankrupt 裁定破产人 :(|;J<R%_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Xh,{/5m  
adjudication of bankruptcy 裁定破产；宣告破产 [Pu~kiN  
adjudication of insolvency 裁定无力偿还债务 x_JCH7-  
adjusted actual 经调整的实数；调整后的实数 hoc$aqP6pp  
adjusted current assets 经调整的流动资产；调整后的流动资产 >g]kbes-\  
adjusted figure 经调整的数字；调整后的数额 w6f VZY4  
adjusted liabilities 经调整的负债；调整后的负债 y6lle<SI
u  
adjusted loss 经调整的亏损；调整后的亏损 SY` U]-h  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 CE$c/d[N.  
adjusted profit 经调整的利润；调整后的利润 Ew=8"V`C  
adjusted surplus 经调整的盈余额；调整后的盈余额 ov=[g l  
adjusted value 经调整的价值；调整后的价值 .]qj]; m  
adjustment 调整；修订；理算〔保险〕
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adjustment centre 调剂中心 O6^>L0'  
adjustment lag 调整过程的时间差距；调整时差 >C`b4xQ  
adjustment mechanism 调整机制 %r0yBK2uOp  
adjustment of loss 亏损调整 l)glT]G3+  
adjustment process 调整过程；调整程序 &cSTem 0  
adjustment range 调整幅度 z\,g %u41  
administered exchange rate 受管制汇率 `5:Wv b>|