[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: a)GLz  
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A share Ａ股；甲类股份 ~{'.9  
abatement of tax 减税；减扣免税额 O]RP?'vO  
ABN AMRO Bank N.V. 荷兰银行 3{ i'8  
above-the-line expenditure 线上项目支出；经常预算支出 #DpDmMP9R3  
above-the-line receipt 线上项目收入；经常预算收入
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ABSA Asia Limited 南非联合亚洲有限公司 54s+4R FL  
absolute change 绝对数值变更 5an#,vCn{  
absolute expenditure 实际开支 /10 I }3D  
absolute guideline figure 绝对准则数字 B ?96d'A  
absolute interest 绝对权益 :Lqz`  
absolute order of discharge 绝对破产解除令 K?:rrd=7q  
absolute profit margin 绝对利润幅度 poj@G{  
absolute value 实值；绝对值 wmdv AMN  
absolutely vested interest 绝对既得权益 %YLdie6c  
absorbed cost 已吸收成本；已分摊成本 tKgPKWP   
absorption 吸收；分摊；合并 Z?|\0GR+`5  
absorption rate 吸收率；摊配率；分摊率 E#X1P #$pW  
ACB Finance Limited 亚洲商业财务有限公司 zz3Rld!b[  
acceptable form of reciprocity 合理的互惠条件 wND0KiwH  
acceptable rate 适当利率；适当汇率 o %X@Bz  
acceptance agreement 承兑协议 IM),cOp=  
acceptance for honour 参加承兑 JaP2Q} &B  
acceptor 承兑人；接受人；受票人 yg\bCvL&  
acceptor for honour 参加承兑人 Lw<?e;  
accident insurance 意外保险 thcj_BZ8  
Accident Insurance Association of Hong Kong 香港意外保险公会
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accident insurance scheme 意外保险计划 nBv|5$w:  
accident year basis 意外年度基准 K*jV=lG  
accommodation 通融；贷款 ]+x;tPo  
accommodation bill 通融票据；空头票据 X>l  
accommodation party 汇票代发人 U,S&"`a  
account balance 帐户余额；帐户结余 EeC5HgIU'C  
account book 帐簿 ';4DU hp  
account collected in advance 预收款项 E8#RG-ci  
account current book 往来帐簿 :J` *@cDn  
account of after-acquired property 事后取得的财产报告 4HEp}Y"}V  
account of defaulter 拖欠帐目 ?XO$9J  
account payable 应付帐款 M0g!"0?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 GY 4?}T^s  
account receivable 应收帐款 1"ko wp  
account receivable report 应收帐款报表 '^"6EF.R  
account statement 结单；帐单；会计财务报表 &>43l+  
account title 帐户名称；会计科目 7bOL,S  
accountant's report 会计师报告 pv8"E?9,k  
Accountant's Report Rules 会计师报告规则 9Y&,dBj+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i~:F lW]  
Accounting Arrangements 《会计安排》 nV'~uu  
accounting basis 会计基础 L9[? qFp  
accounting by Official Receiver 破产管理署署长呈交的帐目 z 3)pvX 5  
Accounting Circular 《会计通告》 BtDi $d%'  
accounting class 会计类别 os*QWSs  
accounting date 记帐日期；会计结算日期 {tn%HK">  
accounting for money 款项核算 C*Avu  
Accounting Officer 会计主任 m@  b~  
accounting period 会计报告期；会计期 `r;e\Cp  
accounting policy 会计政策；会计方针 $$8xdv#  
accounting practice 会计惯例 BoJ@bOe#  
accounting principle 会计准则 Wo=Q7~   
accounting record 会计记录 uV?[eiezD0  
accounting report 会计报告 S?*pCJ0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U&#1qRm\h  
Accounting Society of China 中国会计学会 #|`/K[.xd%  
accounting statement 会计报表 jz(}P8  
accounting system 会计制度；会计系统 i9fK`:)  
accounting transaction 会计事项；帐务交易 b$)b/=2  
accounting treatment 会计处理 xb$eFiQ  
accounting year 会计年度 )TV4OT#  
accretion 增值；添加 )? WiO}"  
accrual 应计项目；应累算数目 CI$pPY<u1  
accrual basis 应计制；权责发生制 `vWFTv  
accrual basis accounting 应计制会计；权责发生制会计 "2:]9j  
accrue 应累算；应计 J2H/z5YRJ4  
accrued benefit 应累算利益 >i=^Mh-bm  
accrued charges 应计费用 aW$(lf2;  
accrued cumulative preference share dividend 应累算的累积优先股股息 O.4ty)*  
accrued expenses 应累算费用 #UGm/4C  
accrued interest payable 应付利息；应计未付利息 $$+6=r}  
accrued interest receivable 应收利息；应计未收利息 <*u[<  
accrued right 累算权益 vB(tpki|  
accruing profit 应累算的利润 uTY5.8  
accumulated fiscal reserve 累积财政储备 !Tuc#yFw  
accumulated profit 累积利润；滚存溢利 _KVge)j  
accumulated reserve 累积储备 odAeBQy  
accumulation of surplus income 累积收益盈余 %9hz z5#  
acquired assets 既得资产 aLapb5VV  
acquisition 收购；购置；取得 I8 Ai_^P  
acquisition cost 购置成本 J8w#J  
acquisition expenses 购置费用 N9IBw',  
acquisition of 100% interest 收购全部股权 .r!:` 6  
acquisition of control 取得控制权 ;\yY*   
acquisition of fixed assets 购置固定资产 f6n'g:&.W  
acquisition of shell “买壳” ]0<T,m Z  
acquisition price 收购价 z;`o>Ja2  
act of God 天灾 En%PIkxeR  
acting partner 执事合伙人 v~i/e+.h>y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 rxtp?|v9  
active partner 积极参与的合伙人 ek6PMZF:'  
active trading 交投活跃 ><9E^ k0.  
actual circulation 实际流通 #xZ7%   
actual cost 实际成本 L ;5uB2  
actual expenditure 实际开支；实际支出 tEP~`$9  
actual income 实际入息；实际收入；实际收益 $rFLhp}  
actual market 现货市场 cSy{*K{B  
actual price 现货价；实际价格 !U38aHG  
actual profit 实际利润 ;~Y0H9`  
actual quotation 实盘；实际价位；实际报价 4A(kM}uRB  
actual year basis 按实际年度计算 N3 qtq9{  
actuals 实货 dbF?# s~u  
actuarial investigation 精算调查 "e<Z$"7i  
actuarial principle 精算原则 =jZ}@L/+  
actuarial report 精算师报告 Nb/W+& y  
Actuarial Society of Hong Kong 香港精算学会 U6V+jD}L]  
actuarial valuation 精算师估值 A}KRXkB  
actuary 精算师 ?.66B9Lld  
ad referendum agreement 暂定协议；有待覆核的协定 :^".cs?g  
ad valorem duty 从价税；按值征税 F8{"Rk}  
ad valorem duty system 从价税制 ^6Y4=  
ad valorem fee 从价费 1s5FjD?M  
ad valorem tariff 从价关税 #T_m|LN7  
additional allowance 额外免税额  meQ> mW  
additional amount for unexpired risk 未过期风险的额外款额 5*QNE!  
additional assessable profit 补加应评税利润  )!2$yD  
additional assessment 补加评税 Z
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additional commitment 额外承担 M_@%*y\o  
additional commitment vote 额外承担拨款 f4Aevh:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PScq-*^  
additional dependent parent allowance 供养父母额外免税额 F&?&8.  
additional provision 额外拨款 ;w,+x 7  
additional stamp duty 附加印花税 K^0cL%dB  
additional tax 补加税罚款；补加税款 ];X[xs  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P9(]9np,,  
adjudged bankrupt 被裁定破产 =?fxPT[1K  
adjudicated bankrupt 裁定破产人 gaeMcL_^a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Sb@:ercC,  
adjudication of bankruptcy 裁定破产；宣告破产 /.!ytHw8  
adjudication of insolvency 裁定无力偿还债务 ox9$aBjJ  
adjusted actual 经调整的实数；调整后的实数 O/EI8Qvm  
adjusted current assets 经调整的流动资产；调整后的流动资产 6`(x)Q9  
adjusted figure 经调整的数字；调整后的数额 P~Ss\
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adjusted liabilities 经调整的负债；调整后的负债 VB x,q3.  
adjusted loss 经调整的亏损；调整后的亏损 V2-fJ!  
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 nlv8HC  
adjusted profit 经调整的利润；调整后的利润 ;Y<Hi\2oy  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y"J' 'K  
adjusted value 经调整的价值；调整后的价值 :ryyo $  
adjustment 调整；修订；理算〔保险〕 #gjhs"$
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adjustment centre 调剂中心 .Y!]{c  
adjustment lag 调整过程的时间差距；调整时差 g *}M;"  
adjustment mechanism 调整机制 d&mSoPf  
adjustment of loss 亏损调整 $ {29[hO  
adjustment process 调整过程；调整程序 @wa2Z  
adjustment range 调整幅度 r334E  
administered exchange rate 受管制汇率 tNsiokOm