[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: q'-l; V|  
T ]nR XW$  
A share Ａ股；甲类股份 =` >Nfa+,  
abatement of tax 减税；减扣免税额 7n/I'r  
ABN AMRO Bank N.V. 荷兰银行 /*2W?ZM~H  
above-the-line expenditure 线上项目支出；经常预算支出 ?Lb7~XK t\  
above-the-line receipt 线上项目收入；经常预算收入 4~MUc!  
ABSA Asia Limited 南非联合亚洲有限公司 {YLJKu!M  
absolute change 绝对数值变更 e7AI&5Eg{  
absolute expenditure 实际开支 m`0{j1K  
absolute guideline figure 绝对准则数字 ]`U?<9~Ob  
absolute interest 绝对权益 D(?#oCCA  
absolute order of discharge 绝对破产解除令 @9
tvN}  
absolute profit margin 绝对利润幅度 .ihn@eg  
absolute value 实值；绝对值 'QS~< ^-j"  
absolutely vested interest 绝对既得权益 (&x\,19U$  
absorbed cost 已吸收成本；已分摊成本 RwHXn]
1  
absorption 吸收；分摊；合并 (MU7  
absorption rate 吸收率；摊配率；分摊率  xyCcd=  
ACB Finance Limited 亚洲商业财务有限公司 -+Ji~;b  
acceptable form of reciprocity 合理的互惠条件 *njB fH'
 
acceptable rate 适当利率；适当汇率 lFt{:HfX-  
acceptance agreement 承兑协议 Ekp 0.c8:  
acceptance for honour 参加承兑 !Bbwl-e`  
acceptor 承兑人；接受人；受票人 l),13"?C(  
acceptor for honour 参加承兑人 Q#bo!]H{t  
accident insurance 意外保险 pl/$@K?L  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z'M@DY/fdK  
accident insurance scheme 意外保险计划 DuZ]g#  
accident year basis 意外年度基准 +/8?+1E ^  
accommodation 通融；贷款 Ykq
}9  
accommodation bill 通融票据；空头票据 <xz-7EqbwX  
accommodation party 汇票代发人 vv_?ip:t  
account balance 帐户余额；帐户结余 \K= PIcH  
account book 帐簿 ZI]K+jza  
account collected in advance 预收款项 5WG@ ;K%  
account current book 往来帐簿 0tyU%z{RV  
account of after-acquired property 事后取得的财产报告 Y0'^S<ox  
account of defaulter 拖欠帐目 ZWW}r~d{  
account payable 应付帐款 %?wE/LU>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 f}d@G/L  
account receivable 应收帐款 RtEkd_2  
account receivable report 应收帐款报表 ho<#i(  
account statement 结单；帐单；会计财务报表 :Dm@3S$4<  
account title 帐户名称；会计科目 *Y?]="8c#;  
accountant's report 会计师报告 lK@r?w|<M  
Accountant's Report Rules 会计师报告规则 Kwau:_B  
accounting and auditing procedure 会计与审计程序；会计与核数程序 c(JO;=,@9  
Accounting Arrangements 《会计安排》 P3>2=qK"E(  
accounting basis 会计基础 -^N '18:  
accounting by Official Receiver 破产管理署署长呈交的帐目 Stx-(Kfn4  
Accounting Circular 《会计通告》 Ps-d#~4U;  
accounting class 会计类别 y[eN M6p  
accounting date 记帐日期；会计结算日期 NE nP3A  
accounting for money 款项核算 AIo;\35  
Accounting Officer 会计主任
aa!c>"g6  
accounting period 会计报告期；会计期 6?~pjMV  
accounting policy 会计政策；会计方针 sNTfRPC
 
accounting practice 会计惯例 1 crjRbi  
accounting principle 会计准则 bsVOO9.4-  
accounting record 会计记录 }e
w?{  
accounting report 会计报告 Yq.@7cJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :v48y.Ij7s  
Accounting Society of China 中国会计学会 SS

-   
accounting statement 会计报表 \hX^Cn=6  
accounting system 会计制度；会计系统 fT
cRqov  
accounting transaction 会计事项；帐务交易 (ZJ_&8C#  
accounting treatment 会计处理 IRY2H#:$  
accounting year 会计年度 9`b3=&i\  
accretion 增值；添加 N/p_6GYMa  
accrual 应计项目；应累算数目 Rh^$0Q*2  
accrual basis 应计制；权责发生制 rkp0ej2-  
accrual basis accounting 应计制会计；权责发生制会计 N~YeAe~+  
accrue 应累算；应计 !<'R%<E3Q  
accrued benefit 应累算利益 J0o[WD$Ax  
accrued charges 应计费用 3 +'w%I  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^
.7xu/T  
accrued expenses 应累算费用 )/w2]d/9  
accrued interest payable 应付利息；应计未付利息 `WL*Jb  
accrued interest receivable 应收利息；应计未收利息 v4zARE9#  
accrued right 累算权益 z@}~2K  
accruing profit 应累算的利润 VI{1SIhfa  
accumulated fiscal reserve 累积财政储备 B7C6Ma u  
accumulated profit 累积利润；滚存溢利 V00zk`PH  
accumulated reserve 累积储备 kM@,^`&  
accumulation of surplus income 累积收益盈余 qKXn=J/0tA  
acquired assets 既得资产 %-.GyG$i  
acquisition 收购；购置；取得 ,$>Z= ~x*  
acquisition cost 购置成本 OYkd?L
N  
acquisition expenses 购置费用 p- _j0zv  
acquisition of 100% interest 收购全部股权 9:>vl0  
acquisition of control 取得控制权 rCYn YA  
acquisition of fixed assets 购置固定资产 %
8/$CR  
acquisition of shell “买壳” 9:WKG'E8a  
acquisition price 收购价 k5/}S@F8  
act of God 天灾 $6[]c)(  
acting partner 执事合伙人 ah.Kb(d:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8h=XQf6k0  
active partner 积极参与的合伙人 IG\ \RYr  
active trading 交投活跃 Kk#@8h>  
actual circulation 实际流通 .j },  
actual cost 实际成本 O)?0G$0  
actual expenditure 实际开支；实际支出 muLTYgaM  
actual income 实际入息；实际收入；实际收益 H #:Yw|t  
actual market 现货市场 c1f6RCu$b  
actual price 现货价；实际价格 s&l[GKR  
actual profit 实际利润 c4|.!AQ>  
actual quotation 实盘；实际价位；实际报价 }9JPSl28Jr  
actual year basis 按实际年度计算 P#C`/%$S  
actuals 实货 ))vwofkw4  
actuarial investigation 精算调查 R:E:Y|&#  
actuarial principle 精算原则 ueOvBFgZ  
actuarial report 精算师报告 &DV'%h>i=  
Actuarial Society of Hong Kong 香港精算学会 <f%9w]  
actuarial valuation 精算师估值 !E8Jp E|z#  
actuary 精算师 +y2*[  
ad referendum agreement 暂定协议；有待覆核的协定 HD>{UU?  
ad valorem duty 从价税；按值征税 c}lgWu~  
ad valorem duty system 从价税制 J&?kezs  
ad valorem fee 从价费 Ok
M>  
ad valorem tariff 从价关税 @9L9c  
additional allowance 额外免税额 "#()4.9  
additional amount for unexpired risk 未过期风险的额外款额 \]D;HR`vo  
additional assessable profit 补加应评税利润 w K+2;*bI  
additional assessment 补加评税 3y!CkJKv  
additional commitment 额外承担 F&\o1g-L  
additional commitment vote 额外承担拨款 'nul{RE*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T &1sfS,  
additional dependent parent allowance 供养父母额外免税额 -p1arA  
additional provision 额外拨款 #'[ f^xgJ  
additional stamp duty 附加印花税 N=
kACEo  
additional tax 补加税罚款；补加税款 F^f]*MhT"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hf'3yEm  
adjudged bankrupt 被裁定破产 sr\MQ?\fB  
adjudicated bankrupt 裁定破产人 Ce:kMkJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 P%.5xYn  
adjudication of bankruptcy 裁定破产；宣告破产 _i&\G}mrC  
adjudication of insolvency 裁定无力偿还债务 ]PFc8qv{  
adjusted actual 经调整的实数；调整后的实数 qy!G &  
adjusted current assets 经调整的流动资产；调整后的流动资产 >/>a++19  
adjusted figure 经调整的数字；调整后的数额 OCd[P1Y]  
adjusted liabilities 经调整的负债；调整后的负债 _
n>0!  
adjusted loss 经调整的亏损；调整后的亏损 F-nt7l  
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 4xlsdq8`t  
adjusted profit 经调整的利润；调整后的利润 ^a]:G
Pc  
adjusted surplus 经调整的盈余额；调整后的盈余额 r&qD!l5y  
adjusted value 经调整的价值；调整后的价值 `:2C9,Xu  
adjustment 调整；修订；理算〔保险〕 Gp14;  
adjustment centre 调剂中心 # ;9KDt@  
adjustment lag 调整过程的时间差距；调整时差 OygYP  
adjustment mechanism 调整机制 Og["X
0j  
adjustment of loss 亏损调整 ,Ubnz  
adjustment process 调整过程；调整程序 U>>J_2  
adjustment range 调整幅度 w-KtxG(  
administered exchange rate 受管制汇率 (z[cf|he