[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: AD$$S.zoD<  
,H_b@$]n8  
A share Ａ股；甲类股份 |iGfX,C|  
abatement of tax 减税；减扣免税额 ;8|D4+  
ABN AMRO Bank N.V. 荷兰银行 Ffvv8x  
above-the-line expenditure 线上项目支出；经常预算支出 v
jTs[eq>  
above-the-line receipt 线上项目收入；经常预算收入 *\-R
&8  
ABSA Asia Limited 南非联合亚洲有限公司 ZsgJ6 Y  
absolute change 绝对数值变更 *qX!  
absolute expenditure 实际开支 WFGcR9mN?  
absolute guideline figure 绝对准则数字 Dw%V.J/&o  
absolute interest 绝对权益 .J/x@  
absolute order of discharge 绝对破产解除令 +*W9*gl  
absolute profit margin 绝对利润幅度 U~;Rzoe)q*  
absolute value 实值；绝对值 *Ce8( "v,  
absolutely vested interest 绝对既得权益 /.knZ_aJ!  
absorbed cost 已吸收成本；已分摊成本 .Mn_T*F  
absorption 吸收；分摊；合并 J|O=w(  
absorption rate 吸收率；摊配率；分摊率 1 #zIAN>  
ACB Finance Limited 亚洲商业财务有限公司 )A@ } mIs"  
acceptable form of reciprocity 合理的互惠条件 qD/GYqvm  
acceptable rate 适当利率；适当汇率 fXL&?~fS  
acceptance agreement 承兑协议 8!R +wy  
acceptance for honour 参加承兑 LTn@ OhC  
acceptor 承兑人；接受人；受票人 `:aml+  
acceptor for honour 参加承兑人 B%]yLJ  
accident insurance 意外保险 UQ7E7yY#  
Accident Insurance Association of Hong Kong 香港意外保险公会 >
5O#_?  
accident insurance scheme 意外保险计划 YK=o[nPmK  
accident year basis 意外年度基准 P' ";L6h  
accommodation 通融；贷款 [Iwb7a0p  
accommodation bill 通融票据；空头票据 wsfN \6e  
accommodation party 汇票代发人 35;UE2d)<  
account balance 帐户余额；帐户结余 /
LH# 3  
account book 帐簿 u{asKUce\  
account collected in advance 预收款项 JU6PBY~C'  
account current book 往来帐簿 ,qj1"e  
account of after-acquired property 事后取得的财产报告 7Gos-_s  
account of defaulter 拖欠帐目 ;Dw6pmZ  
account payable 应付帐款 `<?{%ja  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J~e%EjN5e  
account receivable 应收帐款 6'F4p1VG*I  
account receivable report 应收帐款报表
Y:x,pPyl  
account statement 结单；帐单；会计财务报表 ^(Y}j8sj  
account title 帐户名称；会计科目 (t.OqgY  
accountant's report 会计师报告 ?Z1&ju,Hd-  
Accountant's Report Rules 会计师报告规则 MV(Sb:RZ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 nfldj33*  
Accounting Arrangements 《会计安排》 >qqI6@h]c  
accounting basis 会计基础 ORc20NFy7  
accounting by Official Receiver 破产管理署署长呈交的帐目 F0D7+-9[  
Accounting Circular 《会计通告》 k2-:!IE  
accounting class 会计类别 D*nNu]|j  
accounting date 记帐日期；会计结算日期 Lddk:u&J  
accounting for money 款项核算 @)\{u$  
Accounting Officer 会计主任 ~Z{IdE  
accounting period 会计报告期；会计期 51)Q&,Mo#  
accounting policy 会计政策；会计方针 3iKy>  
accounting practice 会计惯例 rUz-\H(-  
accounting principle 会计准则 bV3
az/U  
accounting record 会计记录 ^zfO=XN  
accounting report 会计报告 :xBG~D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]N& Y25oT5  
Accounting Society of China 中国会计学会 yF _@^V  
accounting statement 会计报表 %k"qpu  
accounting system 会计制度；会计系统 Li?_P5+a  
accounting transaction 会计事项；帐务交易 &|'t>-de,  
accounting treatment 会计处理 t_+Xt$Q7C  
accounting year 会计年度 ZaZm$.s n  
accretion 增值；添加 v/s6!3pnl  
accrual 应计项目；应累算数目 QAk.~ob  
accrual basis 应计制；权责发生制 NDqvt$  
accrual basis accounting 应计制会计；权责发生制会计 6Hh\ys  
accrue 应累算；应计 17..  
accrued benefit 应累算利益 iC.k8r+~  
accrued charges 应计费用 y8!#G-
d5  
accrued cumulative preference share dividend 应累算的累积优先股股息 @:
ojt$  
accrued expenses 应累算费用 S>6f0\F/Y%  
accrued interest payable 应付利息；应计未付利息 KJs/4oR;  
accrued interest receivable 应收利息；应计未收利息 J^Mq4&  
accrued right 累算权益 !D \u2h  
accruing profit 应累算的利润 ULJV  
accumulated fiscal reserve 累积财政储备 }~akVh`3  
accumulated profit 累积利润；滚存溢利 Twi7g3}/jB  
accumulated reserve 累积储备 qs|{  
accumulation of surplus income 累积收益盈余 !EuqJjh  
acquired assets 既得资产 Ld9YbL:  
acquisition 收购；购置；取得 Hf#VW^  
acquisition cost 购置成本 HT% =o}y  
acquisition expenses 购置费用  45qSt2  
acquisition of 100% interest 收购全部股权 Nr(t5TP^  
acquisition of control 取得控制权 T`7HQf ;  
acquisition of fixed assets 购置固定资产 89kxRH\IhG  
acquisition of shell “买壳” J?1U'/Wx2  
acquisition price 收购价 2d:5~fEJp  
act of God 天灾 ;UnJrP-if  
acting partner 执事合伙人 r2xXS&9!|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 BB.^[:,dA  
active partner 积极参与的合伙人 WxrGoo^  
active trading 交投活跃 tW8&:L,m  
actual circulation 实际流通 ) u(Gf*t  
actual cost 实际成本 L
T2UY*  
actual expenditure 实际开支；实际支出 +{5y,0R  
actual income 实际入息；实际收入；实际收益 :,f~cdq=  
actual market 现货市场 |u@/,x
/t  
actual price 现货价；实际价格 m8:9Uv  
actual profit 实际利润 ,P.yl~'Al  
actual quotation 实盘；实际价位；实际报价 2x<A7l)6  
actual year basis 按实际年度计算 ?B5934X  
actuals 实货 >Hd0l L  
actuarial investigation 精算调查 #sRkKl|  
actuarial principle 精算原则 |ler\"Eu  
actuarial report 精算师报告 |3:e$  
Actuarial Society of Hong Kong 香港精算学会 6A;,Ph2  
actuarial valuation 精算师估值 {}A1[Y|  
actuary 精算师 pFW^  
ad referendum agreement 暂定协议；有待覆核的协定 CwL8-z0 Jn  
ad valorem duty 从价税；按值征税 ?\.DG`Zxc  
ad valorem duty system 从价税制 mV'XH  
ad valorem fee 从价费 kHhxR;ymA7  
ad valorem tariff 从价关税 a:V2(nY  
additional allowance 额外免税额 uA]!y{"}J  
additional amount for unexpired risk 未过期风险的额外款额 ~5@bWJ  
additional assessable profit 补加应评税利润 0g{`Qd  
additional assessment 补加评税 Ui43&B  
additional commitment 额外承担 W-8U~*/  
additional commitment vote 额外承担拨款 m.g2>r`NU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,|lDR@  
additional dependent parent allowance 供养父母额外免税额 l =X6m(  
additional provision 额外拨款 /T\'&s3D+  
additional stamp duty 附加印花税 .gP}/dj  
additional tax 补加税罚款；补加税款 HVLj(_ A  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gbvMS*KQz  
adjudged bankrupt 被裁定破产 g[%^OT#  
adjudicated bankrupt 裁定破产人 ,"xr^@W
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D9 \!97  
adjudication of bankruptcy 裁定破产；宣告破产 \nbGdka  
adjudication of insolvency 裁定无力偿还债务 Tfow_t}\  
adjusted actual 经调整的实数；调整后的实数 vLT$oiN[c  
adjusted current assets 经调整的流动资产；调整后的流动资产 tMDJ,rT  
adjusted figure 经调整的数字；调整后的数额 e{6I-5`|,#  
adjusted liabilities 经调整的负债；调整后的负债 q?0&&"T}  
adjusted loss 经调整的亏损；调整后的亏损 ui .riD[,O  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 SF.Is=b  
adjusted profit 经调整的利润；调整后的利润 h( V:-D  
adjusted surplus 经调整的盈余额；调整后的盈余额 N/V~>UJ0{*  
adjusted value 经调整的价值；调整后的价值 'L5ih|$>  
adjustment 调整；修订；理算〔保险〕 Gzw9E.Hk  
adjustment centre 调剂中心 l+XTn;cS  
adjustment lag 调整过程的时间差距；调整时差 u_*DS-  
adjustment mechanism 调整机制 G5!J9@Yi  
adjustment of loss 亏损调整 Pu0 <Clh  
adjustment process 调整过程；调整程序 9%& =n  
adjustment range 调整幅度 (ptk!u6  
administered exchange rate 受管制汇率 |?\J,h