[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: ru
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A share Ａ股；甲类股份 7:<A_OLi  
abatement of tax 减税；减扣免税额 ?/myG{E  
ABN AMRO Bank N.V. 荷兰银行 15r=d  
above-the-line expenditure 线上项目支出；经常预算支出 'K#ndCGJ$  
above-the-line receipt 线上项目收入；经常预算收入 2gR*]?C*  
ABSA Asia Limited 南非联合亚洲有限公司 H8 xhE~'t  
absolute change 绝对数值变更 9PMIF9 "  
absolute expenditure 实际开支 \k^ojzJ  
absolute guideline figure 绝对准则数字 ?-)v{4{s  
absolute interest 绝对权益 C2\zbC[qm  
absolute order of discharge 绝对破产解除令 j0s$}FPUI  
absolute profit margin 绝对利润幅度 O~Bh(_R&  
absolute value 实值；绝对值 |68k9rq  
absolutely vested interest 绝对既得权益 <XN=v!2;  
absorbed cost 已吸收成本；已分摊成本 FYK`.>L28  
absorption 吸收；分摊；合并 RgZ9ZrE\  
absorption rate 吸收率；摊配率；分摊率 v G9>e&Be  
ACB Finance Limited 亚洲商业财务有限公司  G8!|Lo  
acceptable form of reciprocity 合理的互惠条件 ^)( tO$S  
acceptable rate 适当利率；适当汇率 ),|z4~  
acceptance agreement 承兑协议 +'nMy"j1  
acceptance for honour 参加承兑 +w"?q'SnF  
acceptor 承兑人；接受人；受票人 JYv<QsD  
acceptor for honour 参加承兑人 TBRG D l  
accident insurance 意外保险 W|y;Kxy  
Accident Insurance Association of Hong Kong 香港意外保险公会 f8`dJ5i  
accident insurance scheme 意外保险计划  WjCxTBI  
accident year basis 意外年度基准 O%N.;Ve  
accommodation 通融；贷款 AWKJ@&pA9m  
accommodation bill 通融票据；空头票据 J0oeCb  
accommodation party 汇票代发人
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account balance 帐户余额；帐户结余 e`OQ6|.k8  
account book 帐簿 bdG@%K',  
account collected in advance 预收款项 HrfS^B  
account current book 往来帐簿 E+#<WK-  
account of after-acquired property 事后取得的财产报告 $2RSYI`py  
account of defaulter 拖欠帐目 QodWUbi'&  
account payable 应付帐款 Z!7
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account payee only [A/C payee only] 只可转帐；存入收款人帐户 -4zV yW S<  
account receivable 应收帐款 e<[ ] W4"A  
account receivable report 应收帐款报表 K[LuvS  
account statement 结单；帐单；会计财务报表 tC5-^5[y  
account title 帐户名称；会计科目 | L1+7  
accountant's report 会计师报告 }lT;?|n:h  
Accountant's Report Rules 会计师报告规则 _(I6o  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Hmt2~>FI[  
Accounting Arrangements 《会计安排》 0!7p5  
accounting basis 会计基础  KROD(
  
accounting by Official Receiver 破产管理署署长呈交的帐目 xwi6
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Accounting Circular 《会计通告》 v(!:HK0oeT  
accounting class 会计类别 o]<9wc:FZ  
accounting date 记帐日期；会计结算日期 &
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accounting for money 款项核算 .Y"F3 R  
Accounting Officer 会计主任 P^48]Kj7  
accounting period 会计报告期；会计期 R&a$w8  
accounting policy 会计政策；会计方针 T~(Sc'8  
accounting practice 会计惯例 KIag(!&  
accounting principle 会计准则 H-U_  
accounting record 会计记录 eZN"t~\rX  
accounting report 会计报告 h /^bRs`;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 CxZh^V8LP  
Accounting Society of China 中国会计学会 [/%N2mj  
accounting statement 会计报表 zsJerm F,O  
accounting system 会计制度；会计系统 K,$rG%czX  
accounting transaction 会计事项；帐务交易 $LFL4Q  
accounting treatment 会计处理 TlRc8r|  
accounting year 会计年度 7.6L1srV  
accretion 增值；添加 e,MsF4'  
accrual 应计项目；应累算数目 -Ou.C7ol  
accrual basis 应计制；权责发生制 nP]!{J]  
accrual basis accounting 应计制会计；权责发生制会计 d]"4aS  
accrue 应累算；应计 *8/Xh)B;  
accrued benefit 应累算利益 Z0m`%(MJa  
accrued charges 应计费用 mbGma  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^W,5A;*3  
accrued expenses 应累算费用 X<P <-e9  
accrued interest payable 应付利息；应计未付利息 y!.jpF'uI  
accrued interest receivable 应收利息；应计未收利息 ,^97Ks ;  
accrued right 累算权益 /:'>-253  
accruing profit 应累算的利润 r xH]'6kP  
accumulated fiscal reserve 累积财政储备 });Rjg  
accumulated profit 累积利润；滚存溢利 2R.LLE  
accumulated reserve 累积储备 |=m.eU  
accumulation of surplus income 累积收益盈余 nGkS
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acquired assets 既得资产 $ VP1(C  
acquisition 收购；购置；取得 >[, eK=  
acquisition cost 购置成本 I4{xQI  
acquisition expenses 购置费用 `+"(GaZ  
acquisition of 100% interest 收购全部股权 C?T\5}h  
acquisition of control 取得控制权
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acquisition of fixed assets 购置固定资产 5$D"uAp<V  
acquisition of shell “买壳” 4]ni-u0*  
acquisition price 收购价 ?(R3%fU  
act of God 天灾 Bhd)# P  
acting partner 执事合伙人 n]ba1t8ZA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 'in%Gii  
active partner 积极参与的合伙人 e12QYoh  
active trading 交投活跃 Q>Zc eJ;  
actual circulation 实际流通 Y}N\|*ye-  
actual cost 实际成本 ~<m^  
actual expenditure 实际开支；实际支出 E)gD"^rex  
actual income 实际入息；实际收入；实际收益 ,0.kg  
actual market 现货市场 zqo0P~  
actual price 现货价；实际价格 jk03 Hd  
actual profit 实际利润 h<`aL;.g  
actual quotation 实盘；实际价位；实际报价 E,}{iqAb  
actual year basis 按实际年度计算 hx$61E=  
actuals 实货 H. @$#D  
actuarial investigation 精算调查 \}s/<Q  
actuarial principle 精算原则 Gl1XRNyC  
actuarial report 精算师报告 !m+Pd.4TaB  
Actuarial Society of Hong Kong 香港精算学会 :_~.Nt  
actuarial valuation 精算师估值 Og/aTR<;=  
actuary 精算师 b-sN#'TDg  
ad referendum agreement 暂定协议；有待覆核的协定 f\]?,
 
ad valorem duty 从价税；按值征税 :*M?RL@j  
ad valorem duty system 从价税制 FklR!*oL,)  
ad valorem fee 从价费 e~N&?^M  
ad valorem tariff 从价关税 10Ik_L='  
additional allowance 额外免税额 d+D~NA[M  
additional amount for unexpired risk 未过期风险的额外款额 3ic /xy;}  
additional assessable profit 补加应评税利润 %o0b~R  
additional assessment 补加评税 U]=yCEb8p  
additional commitment 额外承担 >v.fH6P,}  
additional commitment vote 额外承担拨款 6dRhK+|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *c$[U{Px  
additional dependent parent allowance 供养父母额外免税额 e0zP LU}  
additional provision 额外拨款 F@i>l{C  
additional stamp duty 附加印花税 &q-&%~E@  
additional tax 补加税罚款；补加税款 g X!>ef  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Jr2yn{s=S  
adjudged bankrupt 被裁定破产 lFnls6dp  
adjudicated bankrupt 裁定破产人 k&ci5MpN  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =:gKh  
adjudication of bankruptcy 裁定破产；宣告破产 q!y.cyL  
adjudication of insolvency 裁定无力偿还债务 iBSM \ n  
adjusted actual 经调整的实数；调整后的实数 :>0ywg  
adjusted current assets 经调整的流动资产；调整后的流动资产 K ze?@*  
adjusted figure 经调整的数字；调整后的数额 ez,.-@O  
adjusted liabilities 经调整的负债；调整后的负债 &<VU}c^!  
adjusted loss 经调整的亏损；调整后的亏损 n1."Qix0  
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 *[Z`0AgP  
adjusted profit 经调整的利润；调整后的利润 z1mB Hz6  
adjusted surplus 经调整的盈余额；调整后的盈余额 R^l0Bu]X  
adjusted value 经调整的价值；调整后的价值 bY" zK',m  
adjustment 调整；修订；理算〔保险〕 .9nqJ7]  
adjustment centre 调剂中心 3^7+fxYWo  
adjustment lag 调整过程的时间差距；调整时差 fEHFlgN3Ap  
adjustment mechanism 调整机制 &Hb%Q! ^Kb  
adjustment of loss 亏损调整 d`^3fr'.4A  
adjustment process 调整过程；调整程序 _z@/~M(  
adjustment range 调整幅度 6e-ME3!<l  
administered exchange rate 受管制汇率 5n3yc7NPP