[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: (4l M3clF  
),;h  
A share Ａ股；甲类股份 1%.CtTi  
abatement of tax 减税；减扣免税额 $v{sb,  
ABN AMRO Bank N.V. 荷兰银行 "gpfD-BX  
above-the-line expenditure 线上项目支出；经常预算支出 "=f,4Zbj  
above-the-line receipt 线上项目收入；经常预算收入 ORo +]9)Yv  
ABSA Asia Limited 南非联合亚洲有限公司 n-9X<t|*?a  
absolute change 绝对数值变更 +],2smd@N  
absolute expenditure 实际开支 @ceL9#:uc  
absolute guideline figure 绝对准则数字 ^YPw'cZZ&  
absolute interest 绝对权益 d#,   
absolute order of discharge 绝对破产解除令 uN 9.U  _  
absolute profit margin 绝对利润幅度 az:lG(ZGw  
absolute value 实值；绝对值 D//Ts`}+n  
absolutely vested interest 绝对既得权益 ]N'4q}<5o  
absorbed cost 已吸收成本；已分摊成本 '\7&Iz:%  
absorption 吸收；分摊；合并 D>#Jh>4
 
absorption rate 吸收率；摊配率；分摊率 h7\EN  
ACB Finance Limited 亚洲商业财务有限公司 Re\V<\$J  
acceptable form of reciprocity 合理的互惠条件 t;%MSedn  
acceptable rate 适当利率；适当汇率 d cht8nX7~  
acceptance agreement 承兑协议 #5kg3OO  
acceptance for honour 参加承兑 {-c[w&q
 
acceptor 承兑人；接受人；受票人 q|;+Wp?  
acceptor for honour 参加承兑人 D2Kh+~l  
accident insurance 意外保险 =uR[Jewa  
Accident Insurance Association of Hong Kong 香港意外保险公会 3Z)vJC9'  
accident insurance scheme 意外保险计划 9T;l*   
accident year basis 意外年度基准 vw q Y;7  
accommodation 通融；贷款  +Q rbW  
accommodation bill 通融票据；空头票据 .=b)Ae c  
accommodation party 汇票代发人 W$Z""
 
account balance 帐户余额；帐户结余 n;dp%SD  
account book 帐簿 BI)$aR  
account collected in advance 预收款项 zI>,A|yy  
account current book 往来帐簿 !Ys.KDL  
account of after-acquired property 事后取得的财产报告 W^nG\"T^  
account of defaulter 拖欠帐目 !U+XIr  
account payable 应付帐款 .7zdA IKW  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 d
'wWj  
account receivable 应收帐款 tO QY./I  
account receivable report 应收帐款报表 `Axn   
account statement 结单；帐单；会计财务报表 ;lb@o,R :  
account title 帐户名称；会计科目 Q,f5r%A.  
accountant's report 会计师报告 0jwex  
Accountant's Report Rules 会计师报告规则 \\Huk*Jn{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2}R)0][W  
Accounting Arrangements 《会计安排》 mm<rdo(`  
accounting basis 会计基础 "^iw {]~U  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~); 7D'[  
Accounting Circular 《会计通告》 g*#.yC1/  
accounting class 会计类别 1@0ZP~LTB  
accounting date 记帐日期；会计结算日期 C}GOwvAL>  
accounting for money 款项核算 hbdM}"&]  
Accounting Officer 会计主任 Ih0kdi  
accounting period 会计报告期；会计期 '.DFyHsq  
accounting policy 会计政策；会计方针 n.xW"omN  
accounting practice 会计惯例 HTCn=MZm ?  
accounting principle 会计准则 N
vfQa6?;  
accounting record 会计记录 |q\:3R_0  
accounting report 会计报告 X
}3o  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 DbkKmv&  
Accounting Society of China 中国会计学会 F4Gv=q)Z  
accounting statement 会计报表 O}#h^AU-BS  
accounting system 会计制度；会计系统 P\CT|K'P  
accounting transaction 会计事项；帐务交易 B [O1^jdO  
accounting treatment 会计处理 Ik4U+
'z6  
accounting year 会计年度 toCT5E_0=  
accretion 增值；添加 J;g+  
accrual 应计项目；应累算数目 paW7.
~3 R  
accrual basis 应计制；权责发生制 e'zG=  
accrual basis accounting 应计制会计；权责发生制会计 x, ^
j=n  
accrue 应累算；应计 !8O*)=RA  
accrued benefit 应累算利益 #Hr>KQ5mJQ  
accrued charges 应计费用 LN?W~^gsR  
accrued cumulative preference share dividend 应累算的累积优先股股息 q>*+.~  
accrued expenses 应累算费用 V}kZowWD  
accrued interest payable 应付利息；应计未付利息 x-/`c  
accrued interest receivable 应收利息；应计未收利息 R"=pAO.4l  
accrued right 累算权益 _ZfJfd~  
accruing profit 应累算的利润 >h7qI-  
accumulated fiscal reserve 累积财政储备 RscU=oaKi  
accumulated profit 累积利润；滚存溢利 =)3tVH&  
accumulated reserve 累积储备 <x),HTJ  
accumulation of surplus income 累积收益盈余 +mN]VO*y  
acquired assets 既得资产 #yv_Eb02  
acquisition 收购；购置；取得 Vn6g(:\w  
acquisition cost 购置成本 +idj,J|  
acquisition expenses 购置费用 _$?SKid|o  
acquisition of 100% interest 收购全部股权 >I3#ALF  
acquisition of control 取得控制权 x%JtI'sg  
acquisition of fixed assets 购置固定资产 ^MGgFS]G  
acquisition of shell “买壳” x\Bl^ 1&  
acquisition price 收购价 Y\len  
act of God 天灾 )FkJ=P0  
acting partner 执事合伙人 z5v)~+"1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [ENm(e$sI  
active partner 积极参与的合伙人 v'*#P7%Kf  
active trading 交投活跃 IR,`-  
actual circulation 实际流通 %klC& _g~_  
actual cost 实际成本 ;_GS<[A3  
actual expenditure 实际开支；实际支出 9BPucXK  
actual income 实际入息；实际收入；实际收益 9air"4  
actual market 现货市场 <$LVAy"RD  
actual price 现货价；实际价格 ' 8v^.gZ  
actual profit 实际利润 %W=S*"e-  
actual quotation 实盘；实际价位；实际报价 !PI& y  
actual year basis 按实际年度计算 jd|? aK;(  
actuals 实货 < 6[XE  
actuarial investigation 精算调查 %+U.zd$  
actuarial principle 精算原则 'dp3>4  
actuarial report 精算师报告 Lc!% 3,#.  
Actuarial Society of Hong Kong 香港精算学会 8C2s- %:  
actuarial valuation 精算师估值 oq4*m[  
actuary 精算师 X/fk &Cp  
ad referendum agreement 暂定协议；有待覆核的协定 CxC&+';  
ad valorem duty 从价税；按值征税 `Pv[A  
ad valorem duty system 从价税制 #=@( m.k:s  
ad valorem fee 从价费 NZSP*#!B  
ad valorem tariff 从价关税 hTZaI*  
additional allowance 额外免税额 yT<yy>J9l#  
additional amount for unexpired risk 未过期风险的额外款额 C# `VVtei  
additional assessable profit 补加应评税利润 NuKktQd  
additional assessment 补加评税 *wcb5p  
additional commitment 额外承担 mYf7?I~  
additional commitment vote 额外承担拨款 n0:Y*Op  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n 5X0Gi9  
additional dependent parent allowance 供养父母额外免税额 AXhV#nZt0
 
additional provision 额外拨款 _4VF>#b  
additional stamp duty 附加印花税 mr]IxTv  
additional tax 补加税罚款；补加税款 -
ckk2D?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1CFTQB>  
adjudged bankrupt 被裁定破产 uI^E9r/hB  
adjudicated bankrupt 裁定破产人 Cvr?%+)$M  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 GtRc7,  
adjudication of bankruptcy 裁定破产；宣告破产 !SAjV)  
adjudication of insolvency 裁定无力偿还债务 x'OE},>i  
adjusted actual 经调整的实数；调整后的实数 Z> jk\[  
adjusted current assets 经调整的流动资产；调整后的流动资产 gf()NfUvRH  
adjusted figure 经调整的数字；调整后的数额 /l-lkG5  
adjusted liabilities 经调整的负债；调整后的负债 pZx'%-\-T  
adjusted loss 经调整的亏损；调整后的亏损 S+G!o]&2  
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 h=uwOi6}  
adjusted profit 经调整的利润；调整后的利润 Ly1V@  
adjusted surplus 经调整的盈余额；调整后的盈余额 Mvq5s+.  
adjusted value 经调整的价值；调整后的价值 l(D
kmt>^  
adjustment 调整；修订；理算〔保险〕 KiU/N$E  
adjustment centre 调剂中心 -NW7ncB|  
adjustment lag 调整过程的时间差距；调整时差 5T)qn`%  
adjustment mechanism 调整机制 s*.CJ  
adjustment of loss 亏损调整 C=&7V  
adjustment process 调整过程；调整程序 kGsd3t!'  
adjustment range 调整幅度 j_\nsM7  
administered exchange rate 受管制汇率 _zq"<Q c