[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: t> . Fl-  
y-B=W]E  
A share Ａ股；甲类股份 i#W*'  
abatement of tax 减税；减扣免税额 lb~E0U`\E`  
ABN AMRO Bank N.V. 荷兰银行 8IGt4UF
&?  
above-the-line expenditure 线上项目支出；经常预算支出 p|qyTeg  
above-the-line receipt 线上项目收入；经常预算收入 >(3\kiYS  
ABSA Asia Limited 南非联合亚洲有限公司 VWi2(@R^  
absolute change 绝对数值变更 %=Tr^{i  
absolute expenditure 实际开支 *(QH{!-$s  
absolute guideline figure 绝对准则数字 pQWHG#?7  
absolute interest 绝对权益 por/^=e{Y  
absolute order of discharge 绝对破产解除令 kl}Xmw{tJ  
absolute profit margin 绝对利润幅度 9(,@aZ  
absolute value 实值；绝对值 sx 9uV  
absolutely vested interest 绝对既得权益 *:hyY!x  
absorbed cost 已吸收成本；已分摊成本 wLJ]&puwm  
absorption 吸收；分摊；合并 0$HmY2 Men  
absorption rate 吸收率；摊配率；分摊率 Rc[0aj:  
ACB Finance Limited 亚洲商业财务有限公司 s8<gK.atl  
acceptable form of reciprocity 合理的互惠条件 w%a8XnW]1  
acceptable rate 适当利率；适当汇率 ^Q.,\TL01  
acceptance agreement 承兑协议 O#eZ<hNV  
acceptance for honour 参加承兑 ^6;V}2>v}  
acceptor 承兑人；接受人；受票人 U \oy8FZ  
acceptor for honour 参加承兑人 L}%dCe  
accident insurance 意外保险 $t/rO o9cV  
Accident Insurance Association of Hong Kong 香港意外保险公会 #= ,imsW)  
accident insurance scheme 意外保险计划 OqUr9?+  
accident year basis 意外年度基准 6bO~/mpWT~  
accommodation 通融；贷款 sL^yB  
accommodation bill 通融票据；空头票据 1S:|3W  
accommodation party 汇票代发人 9em*r9
-  
account balance 帐户余额；帐户结余 E167=BD9<  
account book 帐簿 $uh z  
account collected in advance 预收款项 a|_p,_  
account current book 往来帐簿 /)>
S<X  
account of after-acquired property 事后取得的财产报告 C~4PE>YtTv  
account of defaulter 拖欠帐目 )9v`f9X){  
account payable 应付帐款 ~DF:lqwWP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s9)8b$t]  
account receivable 应收帐款 v?:: |{  
account receivable report 应收帐款报表 bzZ>ly H  
account statement 结单；帐单；会计财务报表 M+P$/Wk  
account title 帐户名称；会计科目 L
T@OWH  
accountant's report 会计师报告 r[txlQI9  
Accountant's Report Rules 会计师报告规则 {b)~V3rsY  
accounting and auditing procedure 会计与审计程序；会计与核数程序 , YW|n:X  
Accounting Arrangements 《会计安排》 |L6&Gf]#5  
accounting basis 会计基础 C$yq\C+I  
accounting by Official Receiver 破产管理署署长呈交的帐目 `#mK*Buem}  
Accounting Circular 《会计通告》 Vw
{*P2v)  
accounting class 会计类别 d_z59  
accounting date 记帐日期；会计结算日期 ~P*4V]L^  
accounting for money 款项核算 NjuiD] .  
Accounting Officer 会计主任 YT#3n  
accounting period 会计报告期；会计期 ^jE8+h  
accounting policy 会计政策；会计方针 _BM4>r?\  
accounting practice 会计惯例 MCTsi:V>+  
accounting principle 会计准则 pB:$lS  
accounting record 会计记录 OO) ~HV4\  
accounting report 会计报告 YB(Gk;]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s1N?/>lmB  
Accounting Society of China 中国会计学会 YDJ4c;37  
accounting statement 会计报表 L1{GL #qV  
accounting system 会计制度；会计系统 K2)!h.W  
accounting transaction 会计事项；帐务交易 R`8@@}  
accounting treatment 会计处理 H}}$V7]^),  
accounting year 会计年度 7- d.ZG  
accretion 增值；添加 G3i !PwW  
accrual 应计项目；应累算数目 hfWFD,  
accrual basis 应计制；权责发生制 fxcc<h4  
accrual basis accounting 应计制会计；权责发生制会计 YIRZ+H<Q  
accrue 应累算；应计 D;}xr_  
accrued benefit 应累算利益 feM6K!fL`  
accrued charges 应计费用 n/d`qS  
accrued cumulative preference share dividend 应累算的累积优先股股息 friWW^  
accrued expenses 应累算费用 eV^d6T$  
accrued interest payable 应付利息；应计未付利息 / 1UOT\8U
 
accrued interest receivable 应收利息；应计未收利息 7cDU
2l  
accrued right 累算权益 9pn>-1N J  
accruing profit 应累算的利润 f|7\DeY9U  
accumulated fiscal reserve 累积财政储备 o G*5f  
accumulated profit 累积利润；滚存溢利 M9\#Aq&\i  
accumulated reserve 累积储备 X
N=67f$Hw  
accumulation of surplus income 累积收益盈余 /*FH:T<V  
acquired assets 既得资产 Bq\F?zk<  
acquisition 收购；购置；取得 zET^T5>:  
acquisition cost 购置成本 N ?Q+>
 
acquisition expenses 购置费用 yOU(2"8p  
acquisition of 100% interest 收购全部股权 ~
/pzxo$  
acquisition of control 取得控制权 4S"\~><  
acquisition of fixed assets 购置固定资产 z;f2*F  
acquisition of shell “买壳” {PP9$>4`l  
acquisition price 收购价 }_/Hdmmx  
act of God 天灾 96cJ8I8  
acting partner 执事合伙人 PX:'/{V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 H<hVTc{K  
active partner 积极参与的合伙人 ^ 2GHe<Y  
active trading 交投活跃 jdZ~z#`(!:  
actual circulation 实际流通 -&x2&WE'  
actual cost 实际成本 }U~6^2 .,  
actual expenditure 实际开支；实际支出 8 ;d$54 b  
actual income 实际入息；实际收入；实际收益 {R<Ea @LV+  
actual market 现货市场 9_ s6l  
actual price 现货价；实际价格 >2$5eI  
actual profit 实际利润 QZp6YSz.4  
actual quotation 实盘；实际价位；实际报价 u@'0Vk0zGH  
actual year basis 按实际年度计算 W:,4:|3  
actuals 实货 $EZN1\  
actuarial investigation 精算调查 x9/H/'
 
actuarial principle 精算原则 $E<Esf$  
actuarial report 精算师报告 #4MBoN(3  
Actuarial Society of Hong Kong 香港精算学会 sIG7S"k >p  
actuarial valuation 精算师估值 }jt?|dl1  
actuary 精算师 E1dD7r\  
ad referendum agreement 暂定协议；有待覆核的协定 [Aj Q#;#Q  
ad valorem duty 从价税；按值征税 `e9$,h|4  
ad valorem duty system 从价税制 cMyiW$;  
ad valorem fee 从价费 4%4avEa"w  
ad valorem tariff 从价关税 )[H{yQ  
additional allowance 额外免税额 !-2R;yo12  
additional amount for unexpired risk 未过期风险的额外款额 h5%<+D<  
additional assessable profit 补加应评税利润 YBYZ=,"d  
additional assessment 补加评税 F|Mi{5G%  
additional commitment 额外承担 H1<>NWm!v7  
additional commitment vote 额外承担拨款 ]-oJ[5cQ0v  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |b-9b&  
additional dependent parent allowance 供养父母额外免税额 #_lt~^6  
additional provision 额外拨款 :q8b;*:  
additional stamp duty 附加印花税 B\J^=W+`  
additional tax 补加税罚款；补加税款 j?y LDLj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :tIC~GG]_)  
adjudged bankrupt 被裁定破产 /,! qFt  
adjudicated bankrupt 裁定破产人 u p.Q>
28r  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 rg0
ma  
adjudication of bankruptcy 裁定破产；宣告破产 \!(  
adjudication of insolvency 裁定无力偿还债务 [A}rbD K  
adjusted actual 经调整的实数；调整后的实数 @L.82p{h  
adjusted current assets 经调整的流动资产；调整后的流动资产 56^+;^f^`  
adjusted figure 经调整的数字；调整后的数额 Cm$.<CV  
adjusted liabilities 经调整的负债；调整后的负债 ,jXM3?>B  
adjusted loss 经调整的亏损；调整后的亏损 P\8@g U!uk  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 jV.g}F+1m  
adjusted profit 经调整的利润；调整后的利润 q@b|F-  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?9l [y  
adjusted value 经调整的价值；调整后的价值 :4~g;2oag  
adjustment 调整；修订；理算〔保险〕 rl9.]~  
adjustment centre 调剂中心 ;Yi4Xva@  
adjustment lag 调整过程的时间差距；调整时差 R@Gq)P9?  
adjustment mechanism 调整机制 %6AW7q t  
adjustment of loss 亏损调整 J]m{b09F  
adjustment process 调整过程；调整程序 GN KF&M  
adjustment range 调整幅度 (`SR
J$~f  
administered exchange rate 受管制汇率 SyA
vKd`g