[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: ;^cMP1SH  
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A share Ａ股；甲类股份 ;jh.\a_\  
abatement of tax 减税；减扣免税额 G6pR?K+  
ABN AMRO Bank N.V. 荷兰银行 aj]pN,g@N  
above-the-line expenditure 线上项目支出；经常预算支出 uLr-!T  
above-the-line receipt 线上项目收入；经常预算收入 *Rgl (Ba  
ABSA Asia Limited 南非联合亚洲有限公司 uvJmEBL:  
absolute change 绝对数值变更 =\)76xC20  
absolute expenditure 实际开支 ^+x,211f  
absolute guideline figure 绝对准则数字 5I[6 "o0  
absolute interest 绝对权益 <jqL4!<  
absolute order of discharge 绝对破产解除令
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absolute profit margin 绝对利润幅度 pER[^LH_)  
absolute value 实值；绝对值 ?f:ND1jU  
absolutely vested interest 绝对既得权益 |y&vMx~t  
absorbed cost 已吸收成本；已分摊成本 <SiJA`(7  
absorption 吸收；分摊；合并 Sobp;OZ5  
absorption rate 吸收率；摊配率；分摊率 o.wXaS8  
ACB Finance Limited 亚洲商业财务有限公司
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acceptable form of reciprocity 合理的互惠条件 zvwv7JtB  
acceptable rate 适当利率；适当汇率 pV*d"~T  
acceptance agreement 承兑协议 (dP9`Na]  
acceptance for honour 参加承兑 nPhREn!  
acceptor 承兑人；接受人；受票人 &?# YjU"  
acceptor for honour 参加承兑人 6 kO+E5;X  
accident insurance 意外保险 !'Ww%ZL\   
Accident Insurance Association of Hong Kong 香港意外保险公会 zS'{F> w  
accident insurance scheme 意外保险计划 s8SCEpz  
accident year basis 意外年度基准 ^ #3,*(S  
accommodation 通融；贷款 :=\`P  
accommodation bill 通融票据；空头票据 irMBd8WG  
accommodation party 汇票代发人 p+V::O&&r  
account balance 帐户余额；帐户结余 7-mo\jw<  
account book 帐簿 $]MOAj"LH  
account collected in advance 预收款项 rE
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account current book 往来帐簿 3v3`d+;&  
account of after-acquired property 事后取得的财产报告 S+l>@wa)|  
account of defaulter 拖欠帐目 = Q"(9[Az  
account payable 应付帐款 Y#FSU#a$<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (I;l E*>  
account receivable 应收帐款 40$9./fe)  
account receivable report 应收帐款报表 n1)].`  
account statement 结单；帐单；会计财务报表 %>t4ib_8  
account title 帐户名称；会计科目 uzL|yxt  
accountant's report 会计师报告 7e /Kh)5G  
Accountant's Report Rules 会计师报告规则 0OBw e6*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 FYH^axpp  
Accounting Arrangements 《会计安排》 Kir|in)r0  
accounting basis 会计基础 +f,I$&d.V  
accounting by Official Receiver 破产管理署署长呈交的帐目 !
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Accounting Circular 《会计通告》 j6Au<P  
accounting class 会计类别 L08"8\  
accounting date 记帐日期；会计结算日期 9`!#5i)VU8  
accounting for money 款项核算 5#::42oE  
Accounting Officer 会计主任
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accounting period 会计报告期；会计期 rLcXo%w  
accounting policy 会计政策；会计方针 \b?O+;5Cj  
accounting practice 会计惯例 yppXecFJ  
accounting principle 会计准则 p<&dy^mS  
accounting record 会计记录 qG0gc\C}  
accounting report 会计报告 gXB&S
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }R`}Ey|{  
Accounting Society of China 中国会计学会 xI8v'[3  
accounting statement 会计报表 d4 o_/[  
accounting system 会计制度；会计系统 29NP!W /g  
accounting transaction 会计事项；帐务交易 Nrc-@ ]  
accounting treatment 会计处理 r6L  
accounting year 会计年度 <n0j'P>1  
accretion 增值；添加 :s|xa u=  
accrual 应计项目；应累算数目 9\i^.2&  
accrual basis 应计制；权责发生制 -;$jo-  
accrual basis accounting 应计制会计；权责发生制会计 :U-yO 9!j  
accrue 应累算；应计 \p\rPfY{>  
accrued benefit 应累算利益 o+?Ko=vYw  
accrued charges 应计费用 Dm`gzGl  
accrued cumulative preference share dividend 应累算的累积优先股股息 >2tosxH M  
accrued expenses 应累算费用 @@|H8mP}H  
accrued interest payable 应付利息；应计未付利息 )==Qo/N:  
accrued interest receivable 应收利息；应计未收利息 tfjbG;R  
accrued right 累算权益 cX5tx]  
accruing profit 应累算的利润 >Yfo $S_  
accumulated fiscal reserve 累积财政储备 sE0,b  
accumulated profit 累积利润；滚存溢利 >u=nGeO  
accumulated reserve 累积储备 @fd
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accumulation of surplus income 累积收益盈余 #b{;)C fL  
acquired assets 既得资产 g=s2t"&  
acquisition 收购；购置；取得 DkBVk+  
acquisition cost 购置成本 }j,G)\g#  
acquisition expenses 购置费用 ,tuZ_"?M  
acquisition of 100% interest 收购全部股权 G[!<mh4h|  
acquisition of control 取得控制权 0WAOA6 _x  
acquisition of fixed assets 购置固定资产 XU$\.g p-  
acquisition of shell “买壳” LY!.u?D`P  
acquisition price 收购价 U6 H@l#  
act of God 天灾 vo2TP:  
acting partner 执事合伙人 {1W
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active market 买卖活跃的市场；交投畅旺的市场；旺市 qFjnuQ,w  
active partner 积极参与的合伙人 ="]y^&(L(  
active trading 交投活跃 m ,TYF  
actual circulation 实际流通 m`8tHHF  
actual cost 实际成本 n:YA4t7S  
actual expenditure 实际开支；实际支出 el,n5OZ7  
actual income 实际入息；实际收入；实际收益 !_h<w?)  
actual market 现货市场 Q3x.qz  
actual price 现货价；实际价格 )X-TJ+d  
actual profit 实际利润 3<HPZWc  
actual quotation 实盘；实际价位；实际报价 jI807g+  
actual year basis 按实际年度计算 ) 2Hl\"F  
actuals 实货 P 4~C0z  
actuarial investigation 精算调查 F6)/Iiv  
actuarial principle 精算原则 $-f(.S  
actuarial report 精算师报告 U`ELd:   
Actuarial Society of Hong Kong 香港精算学会 _95`w9  
actuarial valuation 精算师估值 S|ADu]H(  
actuary 精算师 F% K}&3  
ad referendum agreement 暂定协议；有待覆核的协定 *5;#+%A  
ad valorem duty 从价税；按值征税 1FmVx  
ad valorem duty system 从价税制 lF!Iu.MM 9  
ad valorem fee 从价费 84maX'  
ad valorem tariff 从价关税 <US!XMrCg  
additional allowance 额外免税额 X3 rvM8  
additional amount for unexpired risk 未过期风险的额外款额 R8R,!3 N  
additional assessable profit 补加应评税利润 8BwJWxBQ  
additional assessment 补加评税 6o]X.plr  
additional commitment 额外承担 ,]-A
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additional commitment vote 额外承担拨款 GG[$-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 
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additional dependent parent allowance 供养父母额外免税额 e5fzV.'5  
additional provision 额外拨款 9~WjCa*,&  
additional stamp duty 附加印花税 d!]_n|B@9  
additional tax 补加税罚款；补加税款 Iw) 'Yyg  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _M7NL^B&  
adjudged bankrupt 被裁定破产 q3R?8Mb  
adjudicated bankrupt 裁定破产人 qct:xviH<|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2:& [r*  
adjudication of bankruptcy 裁定破产；宣告破产 5R7DD5c[  
adjudication of insolvency 裁定无力偿还债务 h^"OC$  
adjusted actual 经调整的实数；调整后的实数 $WK~|+"{>  
adjusted current assets 经调整的流动资产；调整后的流动资产 C\p _  
adjusted figure 经调整的数字；调整后的数额 ?]u=5gqUU  
adjusted liabilities 经调整的负债；调整后的负债 %1VfTr5  
adjusted loss 经调整的亏损；调整后的亏损 >vY5%%}  
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 .m\'|%  
adjusted profit 经调整的利润；调整后的利润 w@ =Uf7  
adjusted surplus 经调整的盈余额；调整后的盈余额 QAh6!<.;@  
adjusted value 经调整的价值；调整后的价值 2s:$4]K D  
adjustment 调整；修订；理算〔保险〕
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adjustment centre 调剂中心 :0RfA%  
adjustment lag 调整过程的时间差距；调整时差 lVQy {`Ns  
adjustment mechanism 调整机制 vS'5Lm  
adjustment of loss 亏损调整 |#=4]]>m  
adjustment process 调整过程；调整程序 4
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adjustment range 调整幅度 ygquQhf5  
administered exchange rate 受管制汇率 ~!{y3thZ