[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: 2 u{"R  
|~y>R#u8pm  
A share Ａ股；甲类股份 PI5a'k0F  
abatement of tax 减税；减扣免税额 0';U3:=i,  
ABN AMRO Bank N.V. 荷兰银行 ^q$m>|KI  
above-the-line expenditure 线上项目支出；经常预算支出 a0]n>C`~  
above-the-line receipt 线上项目收入；经常预算收入 yL#bZ9W }  
ABSA Asia Limited 南非联合亚洲有限公司 c2aW4TX2  
absolute change 绝对数值变更  >>n
t3q  
absolute expenditure 实际开支 sr*3uI-)L  
absolute guideline figure 绝对准则数字 >kLUQ%zE@  
absolute interest 绝对权益 o_K. +^$  
absolute order of discharge 绝对破产解除令 0bt"U=x4  
absolute profit margin 绝对利润幅度 g3`:d)|  
absolute value 实值；绝对值 h ?Ni5  
absolutely vested interest 绝对既得权益 wy1xZQ<5  
absorbed cost 已吸收成本；已分摊成本 f'2Ufd|J|  
absorption 吸收；分摊；合并 <A_LZi  
absorption rate 吸收率；摊配率；分摊率 mqx#N %  
ACB Finance Limited 亚洲商业财务有限公司 5dPPm%U{  
acceptable form of reciprocity 合理的互惠条件 &QoV(%:]  
acceptable rate 适当利率；适当汇率 J!5>8I(_wX  
acceptance agreement 承兑协议 x2KIGG^  
acceptance for honour 参加承兑 xXJl Qbs  
acceptor 承兑人；接受人；受票人 Pz/bne;=  
acceptor for honour 参加承兑人 t.7KS:  
accident insurance 意外保险 J=*X%^jX9Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 J'%  
accident insurance scheme 意外保险计划 e{~3&  
accident year basis 意外年度基准 "|\G[xLOaW  
accommodation 通融；贷款 c5($*tTT  
accommodation bill 通融票据；空头票据 |K H&,  
accommodation party 汇票代发人 (eOzntp8  
account balance 帐户余额；帐户结余 5c W2  
account book 帐簿 :+G1=TuXw~  
account collected in advance 预收款项 O7MFKAaD  
account current book 往来帐簿 SR4cR)Iz
 
account of after-acquired property 事后取得的财产报告 ^D{!!)O  
account of defaulter 拖欠帐目 D(m2^
\O[  
account payable 应付帐款 }qa8
o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4}4 K6y<q  
account receivable 应收帐款 ?0{8fGM4  
account receivable report 应收帐款报表 cr&sI=i  
account statement 结单；帐单；会计财务报表 
ex-0@  
account title 帐户名称；会计科目 ncGg@$E  
accountant's report 会计师报告 }=+J&cR  
Accountant's Report Rules 会计师报告规则 }! jk  
accounting and auditing procedure 会计与审计程序；会计与核数程序 p\7(`0?8VN  
Accounting Arrangements 《会计安排》 3Pj 6( cf  
accounting basis 会计基础 k4:e0Wd  
accounting by Official Receiver 破产管理署署长呈交的帐目 e
)Be*J]4  
Accounting Circular 《会计通告》 uh][qMyLM  
accounting class 会计类别 f:=y)+@1My  
accounting date 记帐日期；会计结算日期 x/UmpJD+  
accounting for money 款项核算 S#kA$yO  
Accounting Officer 会计主任 sO5~ !W>Z  
accounting period 会计报告期；会计期 %`kO\q_  
accounting policy 会计政策；会计方针 sbxOnwP\  
accounting practice 会计惯例 K
!JXsdHK  
accounting principle 会计准则  2]$ 7  
accounting record 会计记录 y rSTU-5u  
accounting report 会计报告 D9cpw0{nc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |Sne\N>%  
Accounting Society of China 中国会计学会 &L88e\ c+  
accounting statement 会计报表 g3}K  
accounting system 会计制度；会计系统 )&Bf%1>  
accounting transaction 会计事项；帐务交易 |6M:JI8  
accounting treatment 会计处理 JDQ7  
accounting year 会计年度 .d^XM  
accretion 增值；添加 +zU[rhMk'  
accrual 应计项目；应累算数目 &vDK6w,  
accrual basis 应计制；权责发生制 LSR{N|h+)  
accrual basis accounting 应计制会计；权责发生制会计 B.e3IM0  
accrue 应累算；应计 PD-<D~7  
accrued benefit 应累算利益 {z4v_[-2CF  
accrued charges 应计费用 hzT,0<nw  
accrued cumulative preference share dividend 应累算的累积优先股股息 <"93  
accrued expenses 应累算费用 Zn v3h  
accrued interest payable 应付利息；应计未付利息 $IM}d"/9  
accrued interest receivable 应收利息；应计未收利息 qmWK8}F.cE  
accrued right 累算权益 yX^/Oc@j  
accruing profit 应累算的利润 w?r  
accumulated fiscal reserve 累积财政储备 'zEmg}  
accumulated profit 累积利润；滚存溢利 |>/T*zk<  
accumulated reserve 累积储备 Rl. YF+YH  
accumulation of surplus income 累积收益盈余 b,Z\{M:f;F  
acquired assets 既得资产 rq[+p  
acquisition 收购；购置；取得 D7D:?VoR  
acquisition cost 购置成本 {Qe7/ln!  
acquisition expenses 购置费用 gPo3jwo$  
acquisition of 100% interest 收购全部股权 e^N6h3WF  
acquisition of control 取得控制权 *J ]2"~_.  
acquisition of fixed assets 购置固定资产 ?89K [D|  
acquisition of shell “买壳” l7+[Zn/v *  
acquisition price 收购价 zA~aiX  
act of God 天灾 H pZD^h?L  
acting partner 执事合伙人 _(qU%B  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _a~
uIGN  
active partner 积极参与的合伙人 p41TSALq  
active trading 交投活跃 ;tBc&LJ?  
actual circulation 实际流通 ODggGB`H`  
actual cost 实际成本 ^an3&  
actual expenditure 实际开支；实际支出 $KmhG1*s  
actual income 实际入息；实际收入；实际收益 I;Sg9`k=  
actual market 现货市场 4Jf6uhaE  
actual price 现货价；实际价格 4 Qo(Wl
 
actual profit 实际利润 5Tl3k=o}  
actual quotation 实盘；实际价位；实际报价 Ti{~  
actual year basis 按实际年度计算 %,Pwo{SH  
actuals 实货 k*?Axk#  
actuarial investigation 精算调查 e\9H'$1\  
actuarial principle 精算原则 P5qY|_  
actuarial report 精算师报告 dbmty|d  
Actuarial Society of Hong Kong 香港精算学会 a*qf\&Vb|  
actuarial valuation 精算师估值 */T.]^  
actuary 精算师 -naj.omG|  
ad referendum agreement 暂定协议；有待覆核的协定 9XH}/FcP_O  
ad valorem duty 从价税；按值征税 gbC!>LV  
ad valorem duty system 从价税制 `4@ _Y<  
ad valorem fee 从价费 /C'dW  
ad valorem tariff 从价关税 wDL dmrB  
additional allowance 额外免税额 xE[CNJ%t^,  
additional amount for unexpired risk 未过期风险的额外款额 g[#4`Q<.  
additional assessable profit 补加应评税利润 &!adW@y  
additional assessment 补加评税 K+`$*vS~ws  
additional commitment 额外承担 qoifzEc`U  
additional commitment vote 额外承担拨款 ,h#U<CnP#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^Hdru]A$2  
additional dependent parent allowance 供养父母额外免税额 $bGe1 \  
additional provision 额外拨款 nB8JdM2h{  
additional stamp duty 附加印花税 T|/B}srm  
additional tax 补加税罚款；补加税款 _#kjiJj*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zvDg1p  
adjudged bankrupt 被裁定破产 S7I8BS[*v  
adjudicated bankrupt 裁定破产人 ]]InD N  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }"sZ)FE  
adjudication of bankruptcy 裁定破产；宣告破产 NV[_XXTv7  
adjudication of insolvency 裁定无力偿还债务 IK /@j  
adjusted actual 经调整的实数；调整后的实数 Ja*k|Rz~  
adjusted current assets 经调整的流动资产；调整后的流动资产 k~YZT 8  
adjusted figure 经调整的数字；调整后的数额 jn+M L &  
adjusted liabilities 经调整的负债；调整后的负债 W@T_-pTCjK  
adjusted loss 经调整的亏损；调整后的亏损 1]yjhw9g  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 3RW3<n  
adjusted profit 经调整的利润；调整后的利润 f19~B[a  
adjusted surplus 经调整的盈余额；调整后的盈余额 9rCvnP=  
adjusted value 经调整的价值；调整后的价值 _:0)uR LS  
adjustment 调整；修订；理算〔保险〕 _w'N&#  
adjustment centre 调剂中心 _(TYR
*  
adjustment lag 调整过程的时间差距；调整时差 q%RPAe  
adjustment mechanism 调整机制 ;'|Mt)\  
adjustment of loss 亏损调整 =LUDg7P  
adjustment process 调整过程；调整程序 dV:vM9+x  
adjustment range 调整幅度 ,rO>5$w.  
administered exchange rate 受管制汇率 +RuPfw{z