[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: fjm( C#^-  
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A share Ａ股；甲类股份 Doc_rQYku  
abatement of tax 减税；减扣免税额 Tg~SGAc  
ABN AMRO Bank N.V. 荷兰银行 tDIQ=  
above-the-line expenditure 线上项目支出；经常预算支出 Y('?Z]  
above-the-line receipt 线上项目收入；经常预算收入 L:E?tR}H  
ABSA Asia Limited 南非联合亚洲有限公司 s'JbG&T[J  
absolute change 绝对数值变更  c 1o8  
absolute expenditure 实际开支 8rY[Q(]  
absolute guideline figure 绝对准则数字 ==)q{ e5  
absolute interest 绝对权益 n!$zO{P  
absolute order of discharge 绝对破产解除令 DZE@C^0%  
absolute profit margin 绝对利润幅度 #cy;((zuB  
absolute value 实值；绝对值
:M _N  
absolutely vested interest 绝对既得权益 ?,0 a#lG  
absorbed cost 已吸收成本；已分摊成本 9B<aY p)  
absorption 吸收；分摊；合并 I$w:
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absorption rate 吸收率；摊配率；分摊率 K#!c<
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ACB Finance Limited 亚洲商业财务有限公司 ] g]^^  
acceptable form of reciprocity 合理的互惠条件 `4kVe= {  
acceptable rate 适当利率；适当汇率 {kNV|E  
acceptance agreement 承兑协议 pa8R;A70Dl  
acceptance for honour 参加承兑 >#~>!cv6D  
acceptor 承兑人；接受人；受票人 e'0BP,\f_}  
acceptor for honour 参加承兑人 @\s*f7  
accident insurance 意外保险 s2*~n_B  
Accident Insurance Association of Hong Kong 香港意外保险公会 >JckN4v  
accident insurance scheme 意外保险计划 ]<Kkq!  
accident year basis 意外年度基准 #$0*Gd-N  
accommodation 通融；贷款 AMf{E  
accommodation bill 通融票据；空头票据 ptMDhMVW  
accommodation party 汇票代发人 ^M6R l0  
account balance 帐户余额；帐户结余 ^
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account book 帐簿 '
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account collected in advance 预收款项 *
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account current book 往来帐簿 &-zW1wf  
account of after-acquired property 事后取得的财产报告 U~1)a(Yu;  
account of defaulter 拖欠帐目 #Q'j^y7=z  
account payable 应付帐款 VtnVl`/]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 KIXp+Z  
account receivable 应收帐款 IB\O[R$x  
account receivable report 应收帐款报表 !@3"vd{^  
account statement 结单；帐单；会计财务报表 ^Cy=L]  
account title 帐户名称；会计科目 B3g#)  
accountant's report 会计师报告 +LwwI*;b  
Accountant's Report Rules 会计师报告规则 IF'Tj`yD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 l
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Accounting Arrangements 《会计安排》 92XG|CWX  
accounting basis 会计基础 7tQ?av  
accounting by Official Receiver 破产管理署署长呈交的帐目  BDfJ  
Accounting Circular 《会计通告》 </]a`h
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accounting class 会计类别 gJBw6'Z  
accounting date 记帐日期；会计结算日期 '@dk3:3t  
accounting for money 款项核算 9oQ$w?=#$  
Accounting Officer 会计主任 xVN(It7g  
accounting period 会计报告期；会计期 7.FD16  
accounting policy 会计政策；会计方针 7&&3@96<*#  
accounting practice 会计惯例 i[/`9 AK  
accounting principle 会计准则 "DvhAEM  
accounting record 会计记录 8h,=yAn5  
accounting report 会计报告 Dgc}
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sWv!ig_  
Accounting Society of China 中国会计学会 |'qvq/#^  
accounting statement 会计报表 = P$Q;d  
accounting system 会计制度；会计系统 .H 9r_  
accounting transaction 会计事项；帐务交易 _lrvK99  
accounting treatment 会计处理 (tvfF0~  
accounting year 会计年度 $O_{cSKg7  
accretion 增值；添加 i F \H  
accrual 应计项目；应累算数目 3HqTVq`
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accrual basis 应计制；权责发生制 Q8D#kAYw  
accrual basis accounting 应计制会计；权责发生制会计 T^
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accrue 应累算；应计 >!MRk[@ V-  
accrued benefit 应累算利益 L<k(stx~   
accrued charges 应计费用 `Z^\<{z  
accrued cumulative preference share dividend 应累算的累积优先股股息 XwIKpr8  
accrued expenses 应累算费用 (f;.
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accrued interest payable 应付利息；应计未付利息 . ZP$,  
accrued interest receivable 应收利息；应计未收利息 DT3"uJTt  
accrued right 累算权益 p|g7Z  
accruing profit 应累算的利润 TeRH@oI  
accumulated fiscal reserve 累积财政储备 9#E)H?`g  
accumulated profit 累积利润；滚存溢利 _N:GZLG  
accumulated reserve 累积储备 4*'ZabDD  
accumulation of surplus income 累积收益盈余 wvRwb  
acquired assets 既得资产 .z[#j]k  
acquisition 收购；购置；取得 "0LSy x  
acquisition cost 购置成本 B?l0u  
acquisition expenses 购置费用 5,J.$Sax  
acquisition of 100% interest 收购全部股权 Y<h6m]H  
acquisition of control 取得控制权 A|YiSwyy  
acquisition of fixed assets 购置固定资产 e$7KMH=  
acquisition of shell “买壳” @MP;/o+  
acquisition price 收购价 %7[q%S  
act of God 天灾 ;)FmN[  
acting partner 执事合伙人 {F;"m&3Lt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 nK}-^Ur  
active partner 积极参与的合伙人 1`GW>ZKv  
active trading 交投活跃 _r g*K  
actual circulation 实际流通 QmMA]Q  
actual cost 实际成本 ^
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actual expenditure 实际开支；实际支出 -S#jOr  
actual income 实际入息；实际收入；实际收益 Z7>Nd$E{  
actual market 现货市场 <99/7>#  
actual price 现货价；实际价格 f>|Wd;7l:  
actual profit 实际利润 
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actual quotation 实盘；实际价位；实际报价 "}vxHN#  
actual year basis 按实际年度计算 _nM 7SK  
actuals 实货 !v8](UI8-  
actuarial investigation 精算调查 |w{C!Q8l  
actuarial principle 精算原则 gC(@]%  
actuarial report 精算师报告 a"l\_D'.K8  
Actuarial Society of Hong Kong 香港精算学会 >qBJK)LHOv  
actuarial valuation 精算师估值 +j %y#_~  
actuary 精算师 h>F"GR?U_(  
ad referendum agreement 暂定协议；有待覆核的协定 (|>rDk;  
ad valorem duty 从价税；按值征税 Tp|>(~;ai  
ad valorem duty system 从价税制 r uIgoB  
ad valorem fee 从价费 Nt\0) &b  
ad valorem tariff 从价关税 @}2EEo#  
additional allowance 额外免税额 ](FFvqA  
additional amount for unexpired risk 未过期风险的额外款额 aW}d=y [  
additional assessable profit 补加应评税利润 ^7a@?|,q8  
additional assessment 补加评税 Y<
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additional commitment 额外承担 kj6H+@ {  
additional commitment vote 额外承担拨款 `{m,&[n  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :| !5d{8S8  
additional dependent parent allowance 供养父母额外免税额 `"o{MaFA  
additional provision 额外拨款 h^ K]ASj  
additional stamp duty 附加印花税 f[ KI T  
additional tax 补加税罚款；补加税款 $+PyW( r  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )7
p(htCz5  
adjudged bankrupt 被裁定破产 |*DkriYY  
adjudicated bankrupt 裁定破产人 Z1Qv>@u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )x~/
qHt  
adjudication of bankruptcy 裁定破产；宣告破产 m2P&DdN[  
adjudication of insolvency 裁定无力偿还债务 mT #A?C2  
adjusted actual 经调整的实数；调整后的实数 Z*ag{N  
adjusted current assets 经调整的流动资产；调整后的流动资产 !^o{}*]Pi  
adjusted figure 经调整的数字；调整后的数额 |>O
Bpb  
adjusted liabilities 经调整的负债；调整后的负债 |o+*Iy)  
adjusted loss 经调整的亏损；调整后的亏损 N.0g%0A.D  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 !l]_c5  
adjusted profit 经调整的利润；调整后的利润 bDm7$ (  
adjusted surplus 经调整的盈余额；调整后的盈余额 OL%}C*Zq  
adjusted value 经调整的价值；调整后的价值 4j8$&~/  
adjustment 调整；修订；理算〔保险〕 @|5B}%!  
adjustment centre 调剂中心 )U7fPKQ  
adjustment lag 调整过程的时间差距；调整时差  _8 !x  
adjustment mechanism 调整机制 )+DDIq  
adjustment of loss 亏损调整 u:Ye`]~o  
adjustment process 调整过程；调整程序 '1(6@5tyWk  
adjustment range 调整幅度 Eg8b|!-')8  
administered exchange rate 受管制汇率 i"xV=.