[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: %zE_Q  
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A share Ａ股；甲类股份 9`}Wp2  
abatement of tax 减税；减扣免税额 UJG)-x  
ABN AMRO Bank N.V. 荷兰银行 iMRb` \KH  
above-the-line expenditure 线上项目支出；经常预算支出 [^r0red  
above-the-line receipt 线上项目收入；经常预算收入 =jdO2MgSg*  
ABSA Asia Limited 南非联合亚洲有限公司 xN wKT
IK$  
absolute change 绝对数值变更 " 6/`  
absolute expenditure 实际开支 lTe}[@(  
absolute guideline figure 绝对准则数字 oXwoi!  
absolute interest 绝对权益 v0!>":  
absolute order of discharge 绝对破产解除令 KZO!  
absolute profit margin 绝对利润幅度 9v)p0  
absolute value 实值；绝对值 .{D[!Dp#h  
absolutely vested interest 绝对既得权益 ?&Si P-G  
absorbed cost 已吸收成本；已分摊成本 b u%p,u!
 
absorption 吸收；分摊；合并 N#{d_v^H?d  
absorption rate 吸收率；摊配率；分摊率 -e#YWMo(  
ACB Finance Limited 亚洲商业财务有限公司 .58>KBj(  
acceptable form of reciprocity 合理的互惠条件 >T{9-_#P  
acceptable rate 适当利率；适当汇率 _3<J!$]&p  
acceptance agreement 承兑协议 "UVqkw,vt  
acceptance for honour 参加承兑 :)}iWKAse  
acceptor 承兑人；接受人；受票人 kvs^*X''Ep  
acceptor for honour 参加承兑人 G1M}g8 ]h  
accident insurance 意外保险 6N(Wv0b $  
Accident Insurance Association of Hong Kong 香港意外保险公会 RC Fb&,51  
accident insurance scheme 意外保险计划 KquHc-fzqr  
accident year basis 意外年度基准 ?RGL0`Lg  
accommodation 通融；贷款 j
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accommodation bill 通融票据；空头票据 \{J gjd  
accommodation party 汇票代发人 vC~];!^  
account balance 帐户余额；帐户结余 kRNr`yfN  
account book 帐簿 Mt)~:V+
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account collected in advance 预收款项 qF=D,Dlz  
account current book 往来帐簿 =zXpeo&|m  
account of after-acquired property 事后取得的财产报告 x!bFbi#!"  
account of defaulter 拖欠帐目 3:jKuOX  
account payable 应付帐款 ?H1I,]Di  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 |Hg)!5EJ  
account receivable 应收帐款 d{&+xl^ll  
account receivable report 应收帐款报表 W>eJGZ<  
account statement 结单；帐单；会计财务报表 <uNBsYMuC  
account title 帐户名称；会计科目 d.tjLe
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accountant's report 会计师报告 $7gzu4f  
Accountant's Report Rules 会计师报告规则 rz+G]J  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e/lfT?J\  
Accounting Arrangements 《会计安排》 I9N?zmH  
accounting basis 会计基础 @uz&]~+`  
accounting by Official Receiver 破产管理署署长呈交的帐目 T[>h 6d  
Accounting Circular 《会计通告》 Fh& `v0  
accounting class 会计类别 h8>7si  
accounting date 记帐日期；会计结算日期 QU16X  
accounting for money 款项核算 OQaM47"  
Accounting Officer 会计主任 o!L1Qrh  
accounting period 会计报告期；会计期 O_0|Q@  
accounting policy 会计政策；会计方针 Nkn0G_  
accounting practice 会计惯例 /S1EQ %_  
accounting principle 会计准则 *#e%3N05_  
accounting record 会计记录 /,$;xt-J35  
accounting report 会计报告 H,tx
bJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {YWj`K  
Accounting Society of China 中国会计学会 &0SGAJlec  
accounting statement 会计报表 Xtbuy/8"1  
accounting system 会计制度；会计系统 qc~6F'?R  
accounting transaction 会计事项；帐务交易 {%. _cR2  
accounting treatment 会计处理 rxCEOG  
accounting year 会计年度 eS fT+UL  
accretion 增值；添加 !uLAW_~  
accrual 应计项目；应累算数目 )u]J`.OA  
accrual basis 应计制；权责发生制 MBs]<(RJZ  
accrual basis accounting 应计制会计；权责发生制会计 -[i9a:eRM  
accrue 应累算；应计 [&t3xC,  
accrued benefit 应累算利益 hLGUkG?6G  
accrued charges 应计费用 kW\=Z1\#  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^DXERt&3  
accrued expenses 应累算费用 Z"'rc.>a  
accrued interest payable 应付利息；应计未付利息 6kGIO$xJ)  
accrued interest receivable 应收利息；应计未收利息 r4dG83qg  
accrued right 累算权益 QE84l  
accruing profit 应累算的利润 pSkP8' ?  
accumulated fiscal reserve 累积财政储备 K`* 8*k{  
accumulated profit 累积利润；滚存溢利 l"o@.C}f/  
accumulated reserve 累积储备 <F+S}!q  
accumulation of surplus income 累积收益盈余 |xQG  
acquired assets 既得资产 x68J [; jm  
acquisition 收购；购置；取得 \$^ z.  
acquisition cost 购置成本 Q R2J;Oj_  
acquisition expenses 购置费用 *$/7;CLq  
acquisition of 100% interest 收购全部股权 EAxg>}'1j  
acquisition of control 取得控制权 cy*Td7)/  
acquisition of fixed assets 购置固定资产 xb0hJ~e  
acquisition of shell “买壳” 2/=CrK  
acquisition price 收购价 Fzh%#z0  
act of God 天灾 /:>qhRFJA:  
acting partner 执事合伙人 l@Ma{*s6=5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~cy/\/oO  
active partner 积极参与的合伙人 kLMg|48fdI  
active trading 交投活跃 <8Nh dCO6  
actual circulation 实际流通 GBtBmV/`  
actual cost 实际成本 MHVqRYz  
actual expenditure 实际开支；实际支出 uljd)kLy4O  
actual income 实际入息；实际收入；实际收益 tf|/_Y2  
actual market 现货市场 Y oNg
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actual price 现货价；实际价格 u91;GBY  
actual profit 实际利润 "p.MJxH  
actual quotation 实盘；实际价位；实际报价 jC ,f
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actual year basis 按实际年度计算 gSEj/
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actuals 实货 ~/Aw[>_;  
actuarial investigation 精算调查 {5-4^|!  
actuarial principle 精算原则 pA"x4\s  
actuarial report 精算师报告 Namw[TgJ  
Actuarial Society of Hong Kong 香港精算学会 gC;y
>YGP  
actuarial valuation 精算师估值 '[I_Iu#,  
actuary 精算师 @YdS_W  
ad referendum agreement 暂定协议；有待覆核的协定 LT!B]y  
ad valorem duty 从价税；按值征税 7A8jnq7m/  
ad valorem duty system 从价税制 =#^%; 66z  
ad valorem fee 从价费 ]p(+m_F  
ad valorem tariff 从价关税 \v9IbU*js  
additional allowance 额外免税额 go m<V?$  
additional amount for unexpired risk 未过期风险的额外款额 AnU,2[(  
additional assessable profit 补加应评税利润 oaHg6
PT!  
additional assessment 补加评税 jU)r~QhN  
additional commitment 额外承担 yJWgz`/L  
additional commitment vote 额外承担拨款 ->6/L)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 UA>~xJp=  
additional dependent parent allowance 供养父母额外免税额 i&-g 0  
additional provision 额外拨款 'Z+w\0}@  
additional stamp duty 附加印花税 3qiE#+dC  
additional tax 补加税罚款；补加税款 ~;aSX
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qCSJ=T
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adjudged bankrupt 被裁定破产 T2Z;)e$m_  
adjudicated bankrupt 裁定破产人 O;ZU{VY  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,G e7 9(  
adjudication of bankruptcy 裁定破产；宣告破产 (WR&Vt4Rh  
adjudication of insolvency 裁定无力偿还债务 7S7gU\qOj  
adjusted actual 经调整的实数；调整后的实数 Km8btS]n  
adjusted current assets 经调整的流动资产；调整后的流动资产 jiYYDGs77  
adjusted figure 经调整的数字；调整后的数额 .6xP>!E}Q  
adjusted liabilities 经调整的负债；调整后的负债 _2q4Aaza  
adjusted loss 经调整的亏损；调整后的亏损 "BK'<j^q  
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 SWD v\Vr  
adjusted profit 经调整的利润；调整后的利润 YM 0f_G=
 
adjusted surplus 经调整的盈余额；调整后的盈余额 Pr{?A]dQ  
adjusted value 经调整的价值；调整后的价值 N)lzX X  
adjustment 调整；修订；理算〔保险〕  g[@K d  
adjustment centre 调剂中心 dD1`[%  
adjustment lag 调整过程的时间差距；调整时差 P_j?V"i<  
adjustment mechanism 调整机制 |]RV[S3v  
adjustment of loss 亏损调整 pAtHU(}  
adjustment process 调整过程；调整程序 ElZ'/l*\  
adjustment range 调整幅度 F}DdE rd!f  
administered exchange rate 受管制汇率 zP e4WE|