[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: p((a(Q/
  
ip!-~HNwJ  
A share Ａ股；甲类股份 Mh~E]8b  
abatement of tax 减税；减扣免税额 
v-DZW,  
ABN AMRO Bank N.V. 荷兰银行 % Ou'+A  
above-the-line expenditure 线上项目支出；经常预算支出 f"SK3hI$p  
above-the-line receipt 线上项目收入；经常预算收入 IR|#]en  
ABSA Asia Limited 南非联合亚洲有限公司 ' r/xBj[Z  
absolute change 绝对数值变更 4d\V=_);r  
absolute expenditure 实际开支 }/2M?W0  
absolute guideline figure 绝对准则数字 sW@_' Lw  
absolute interest 绝对权益 "/Pq/\,R|  
absolute order of discharge 绝对破产解除令 GQ2/3kt  
absolute profit margin 绝对利润幅度 '9!J' [W  
absolute value 实值；绝对值  T{)_vQ  
absolutely vested interest 绝对既得权益 _{/[&vJ  
absorbed cost 已吸收成本；已分摊成本 mM.YZUX  
absorption 吸收；分摊；合并 X}H?*'-  
absorption rate 吸收率；摊配率；分摊率 GA;h7  
ACB Finance Limited 亚洲商业财务有限公司 8p]9A,Uq&  
acceptable form of reciprocity 合理的互惠条件 !RSJb  
acceptable rate 适当利率；适当汇率 L kXho>y  
acceptance agreement 承兑协议 V.Tn1i-v  
acceptance for honour 参加承兑 =YY 7V!  
acceptor 承兑人；接受人；受票人 BhhFij
4  
acceptor for honour 参加承兑人 yMXf&$C  
accident insurance 意外保险 Rqr
>B(|  
Accident Insurance Association of Hong Kong 香港意外保险公会 psUT2  
accident insurance scheme 意外保险计划
e, fZ>EJ  
accident year basis 意外年度基准 /xj`'8  
accommodation 通融；贷款 O L 9(~p  
accommodation bill 通融票据；空头票据 Kc,i$FH  
accommodation party 汇票代发人 j4I ~  
account balance 帐户余额；帐户结余 .wB'"z8L  
account book 帐簿 <Xw\:5 F<7  
account collected in advance 预收款项 N&^zXY  
account current book 往来帐簿 %j.n^7i]^:  
account of after-acquired property 事后取得的财产报告 :kFPPx
?  
account of defaulter 拖欠帐目 :IucH%6V  
account payable 应付帐款 DTG-R>y^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U7Oa 13Qz  
account receivable 应收帐款 Zz"8  
account receivable report 应收帐款报表 2M=h:::W  
account statement 结单；帐单；会计财务报表 W4UK?#S+  
account title 帐户名称；会计科目 yD#(Iw  
accountant's report 会计师报告 UE/JV_/S;  
Accountant's Report Rules 会计师报告规则 Y& H <8ez  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Tl2(%qB  
Accounting Arrangements 《会计安排》 e;g7Ek3n  
accounting basis 会计基础 .N( X.C  
accounting by Official Receiver 破产管理署署长呈交的帐目 #k?.dWZ!  
Accounting Circular 《会计通告》 .f"1(J8  
accounting class 会计类别  TD%&9$F  
accounting date 记帐日期；会计结算日期 5RAhm0Op~.  
accounting for money 款项核算 f;AI4:#I  
Accounting Officer 会计主任 ]|tR8`DGZ%  
accounting period 会计报告期；会计期 ~6IY4']m*  
accounting policy 会计政策；会计方针 6%}`!_N<Mc  
accounting practice 会计惯例 &>&6OV]P'  
accounting principle 会计准则 4XAs^>N+  
accounting record 会计记录 2vh }:A_  
accounting report 会计报告 p]uj ip  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9p{n7.  
Accounting Society of China 中国会计学会 wl&T9
O;?  
accounting statement 会计报表 zXD/hM  
accounting system 会计制度；会计系统 [$;cjys  
accounting transaction 会计事项；帐务交易 (T%?@'\  
accounting treatment 会计处理 &,yF{9$G  
accounting year 会计年度 &>]U c%JK  
accretion 增值；添加 7F2 RH 8)  
accrual 应计项目；应累算数目 4.^T~n G  
accrual basis 应计制；权责发生制 E- [Eg  
accrual basis accounting 应计制会计；权责发生制会计 O-[  
accrue 应累算；应计 ;!G#Y Oe  
accrued benefit 应累算利益 3n)$\aBE
 
accrued charges 应计费用 ]tf`[bINP  
accrued cumulative preference share dividend 应累算的累积优先股股息 JsNj!aeU%  
accrued expenses 应累算费用 } C:i0Q  
accrued interest payable 应付利息；应计未付利息 1Dc
X$b  
accrued interest receivable 应收利息；应计未收利息 J]#rh5um  
accrued right 累算权益 :P/VBX
h  
accruing profit 应累算的利润 E*`PD<:)H  
accumulated fiscal reserve 累积财政储备 rZ|p{ym  
accumulated profit 累积利润；滚存溢利 <b.p/uA  
accumulated reserve 累积储备 o$eCd{HuX  
accumulation of surplus income 累积收益盈余 Rk7F;2  
acquired assets 既得资产 Qrt\bz h/}  
acquisition 收购；购置；取得 c?e-2Dp(  
acquisition cost 购置成本 qxDMDMN  
acquisition expenses 购置费用 ~\<$H'  
acquisition of 100% interest 收购全部股权 Li]96+C$}  
acquisition of control 取得控制权 1Y*k"[?dW  
acquisition of fixed assets 购置固定资产 f;Oh"Yt  
acquisition of shell “买壳” ;N?(R\*8  
acquisition price 收购价 &l3(+4Sh  
act of God 天灾 G;flj}z  
acting partner 执事合伙人 1Acs0`3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 rhcax%
Cd  
active partner 积极参与的合伙人 vi *A5  
active trading 交投活跃 #Tei0B7  
actual circulation 实际流通 jLM([t  
actual cost 实际成本 =\|,hg)c  
actual expenditure 实际开支；实际支出 y: x<`E=  
actual income 实际入息；实际收入；实际收益 /'aqQ K<  
actual market 现货市场 *Z^`H!&  
actual price 现货价；实际价格 icIn>i<m  
actual profit 实际利润
tT>LOI_z  
actual quotation 实盘；实际价位；实际报价 M:GpyE
%  
actual year basis 按实际年度计算 U 7.kYu  
actuals 实货 |T$?vIG[  
actuarial investigation 精算调查 DqT<bNR1*;  
actuarial principle 精算原则 Y|><Ls6Q  
actuarial report 精算师报告 z?.9)T9_  
Actuarial Society of Hong Kong 香港精算学会 IHdA2d?.]  
actuarial valuation 精算师估值 ^)?Wm,{"w  
actuary 精算师 %jy$4qAf%  
ad referendum agreement 暂定协议；有待覆核的协定 @;`'s  
ad valorem duty 从价税；按值征税 n"T ^  
ad valorem duty system 从价税制 $BMXjXd}  
ad valorem fee 从价费 KD,3U/3  
ad valorem tariff 从价关税 Q5T3  
additional allowance 额外免税额 n)"JMzjQ<  
additional amount for unexpired risk 未过期风险的额外款额 Qy0w'L/@  
additional assessable profit 补加应评税利润 ~qj(&[U{c\  
additional assessment 补加评税 D<d,9S,)  
additional commitment 额外承担 R|$AcNp  
additional commitment vote 额外承担拨款 ^n0;Q$\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R%RxF=@  
additional dependent parent allowance 供养父母额外免税额 F`m}RL]g  
additional provision 额外拨款 Mq)]2>"v  
additional stamp duty 附加印花税 j!>P7 8  
additional tax 补加税罚款；补加税款 E&zf<Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {%G9iOV.  
adjudged bankrupt 被裁定破产 p$9Aadi]  
adjudicated bankrupt 裁定破产人 myR{}G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }LS8q  
adjudication of bankruptcy 裁定破产；宣告破产 fMg9h9U  
adjudication of insolvency 裁定无力偿还债务 H^*AaA9-  
adjusted actual 经调整的实数；调整后的实数 (Fon!_$:  
adjusted current assets 经调整的流动资产；调整后的流动资产 '*mZ/O-  
adjusted figure 经调整的数字；调整后的数额 q+\<%$:u  
adjusted liabilities 经调整的负债；调整后的负债 \hgd&H0UU  
adjusted loss 经调整的亏损；调整后的亏损 x C&IR*  
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 % S;AM\o4  
adjusted profit 经调整的利润；调整后的利润 &Y?t  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;&O?4?@4  
adjusted value 经调整的价值；调整后的价值 .)b<cH~%  
adjustment 调整；修订；理算〔保险〕 &>,]YrU  
adjustment centre 调剂中心 up'`
)s'   
adjustment lag 调整过程的时间差距；调整时差 ;6P>
S4`w  
adjustment mechanism 调整机制 }6%XiP|  
adjustment of loss 亏损调整 'w k,t^)  
adjustment process 调整过程；调整程序 cl4z%qv*  
adjustment range 调整幅度 Q}@t'  
administered exchange rate 受管制汇率 H]R/=OYBUh