[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: jvo^I$|2h  
ud"Kko Rt  
A share Ａ股；甲类股份 yD@eT:lyi  
abatement of tax 减税；减扣免税额 <Pi#-r.,  
ABN AMRO Bank N.V. 荷兰银行 ;82?ACCP  
above-the-line expenditure 线上项目支出；经常预算支出 v2="j  
above-the-line receipt 线上项目收入；经常预算收入 \Pe+]4R-Xo  
ABSA Asia Limited 南非联合亚洲有限公司 :H+8E5  
absolute change 绝对数值变更 z<.? 8bd  
absolute expenditure 实际开支 zJ@^Bw;A^@  
absolute guideline figure 绝对准则数字 C;.,+(G  
absolute interest 绝对权益 2IUd?i3~l  
absolute order of discharge 绝对破产解除令 tf[)| /M  
absolute profit margin 绝对利润幅度 G&"O)$h  
absolute value 实值；绝对值 EBr?>hl  
absolutely vested interest 绝对既得权益 M+:9U&>  
absorbed cost 已吸收成本；已分摊成本 yhs:.h  
absorption 吸收；分摊；合并 7:<A_OLi  
absorption rate 吸收率；摊配率；分摊率 <y&&{*KW8m  
ACB Finance Limited 亚洲商业财务有限公司 &y(%d 7@/  
acceptable form of reciprocity 合理的互惠条件 {w7/M]m-  
acceptable rate 适当利率；适当汇率 e*U6^Xex  
acceptance agreement 承兑协议 dcyHp>\)|  
acceptance for honour 参加承兑 syI|gANT/r  
acceptor 承兑人；接受人；受票人 8;#yXlf  
acceptor for honour 参加承兑人 ?-)v{4{s  
accident insurance 意外保险 C2\zbC[qm  
Accident Insurance Association of Hong Kong 香港意外保险公会 $g/h=w@  
accident insurance scheme 意外保险计划 |.L_c"Bc  
accident year basis 意外年度基准 W!Fc60>p@f  
accommodation 通融；贷款 T k@~w  
accommodation bill 通融票据；空头票据 "M3;>"
`G  
accommodation party 汇票代发人 s[t<2)i  
account balance 帐户余额；帐户结余 v G9>e&Be  
account book 帐簿 c] t@3m  
account collected in advance 预收款项 a,r B7aD  
account current book 往来帐簿 =%c\<<]aV  
account of after-acquired property 事后取得的财产报告 8_"NF%%(n  
account of defaulter 拖欠帐目 qI${7  
account payable 应付帐款 M|fV7g  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <Y2$'ETD  
account receivable 应收帐款 r4<aEj;l  
account receivable report 应收帐款报表 e[0"x.gu  
account statement 结单；帐单；会计财务报表  WjCxTBI  
account title 帐户名称；会计科目 O%N.;Ve  
accountant's report 会计师报告 '$?!>HN4  
Accountant's Report Rules 会计师报告规则 G=SMz+z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 SvrUXf  
Accounting Arrangements 《会计安排》
b&dv("e 4  
accounting basis 会计基础 {8oGWQgrj  
accounting by Official Receiver 破产管理署署长呈交的帐目 "?<h,Hvi  
Accounting Circular 《会计通告》 d325Cw?  
accounting class 会计类别 O?c
U6u;W  
accounting date 记帐日期；会计结算日期 lW|v_oP9  
accounting for money 款项核算 9y<h.T
 
Accounting Officer 会计主任 ]vP}K   
accounting period 会计报告期；会计期 Ks@cwY  
accounting policy 会计政策；会计方针 K[LuvS  
accounting practice 会计惯例 tC5-^5[y  
accounting principle 会计准则 L(sT/   
accounting record 会计记录 I~&9c/&  
accounting report 会计报告 xV 2C4K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R= F_U  
Accounting Society of China 中国会计学会 @BF1X.4-+  
accounting statement 会计报表 ODhq `?(N  
accounting system 会计制度；会计系统 c?u*,d) G  
accounting transaction 会计事项；帐务交易 44|tCB`  
accounting treatment 会计处理 14jN0\  
accounting year 会计年度 - l^3>!MAM  
accretion 增值；添加 2#r4dr0  
accrual 应计项目；应累算数目 %OHZOs  
accrual basis 应计制；权责发生制 .T3 m%n  
accrual basis accounting 应计制会计；权责发生制会计 z|X6\8f  
accrue 应累算；应计 RHMXPsj  
accrued benefit 应累算利益 W5=)B`v  
accrued charges 应计费用
i7e6lC  
accrued cumulative preference share dividend 应累算的累积优先股股息 !8|}-eFY  
accrued expenses 应累算费用 Q2uV/M1?  
accrued interest payable 应付利息；应计未付利息 Z7RBJK7|.  
accrued interest receivable 应收利息；应计未收利息 >]z^.U7=  
accrued right 累算权益 2J8:_Ql3I  
accruing profit 应累算的利润 (QJe-)0_y  
accumulated fiscal reserve 累积财政储备 >
pP&/  
accumulated profit 累积利润；滚存溢利 x+pf@?w  
accumulated reserve 累积储备 "Y=`w,~~  
accumulation of surplus income 累积收益盈余 m!ueqV"  
acquired assets 既得资产 -THMTRFz  
acquisition 收购；购置；取得 .V?[<}OJn  
acquisition cost 购置成本 $|.8@ nj  
acquisition expenses 购置费用 xZlCFu 
 
acquisition of 100% interest 收购全部股权 X<P <-e9  
acquisition of control 取得控制权 ?1a9k@[t  
acquisition of fixed assets 购置固定资产 \r[u >7I  
acquisition of shell “买壳” /:'>-253  
acquisition price 收购价 r xH]'6kP  
act of God 天灾 -p.\fvip  
acting partner 执事合伙人 2R.LLE  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Zo yO[#  
active partner 积极参与的合伙人 So'.QWzX  
active trading 交投活跃 a4=(z72xe  
actual circulation 实际流通 (rkg0  
actual cost 实际成本 ,1$F#Eh  
actual expenditure 实际开支；实际支出 HOF$(86zqA  
actual income 实际入息；实际收入；实际收益 .  yg#  
actual market 现货市场 !NkCki"W  
actual price 现货价；实际价格 mV$ebFco0  
actual profit 实际利润 6AGZ)gX  
actual quotation 实盘；实际价位；实际报价 b' y*\9Ru  
actual year basis 按实际年度计算 x
I{4<m/0N  
actuals 实货 .t5.(0Xk[A  
actuarial investigation 精算调查 )J}v.8  
actuarial principle 精算原则 AXW.`~ 4  
actuarial report 精算师报告 '#Au~5  
Actuarial Society of Hong Kong 香港精算学会 _wS=*-fT  
actuarial valuation 精算师估值 ,T< JNd'  
actuary 精算师 _y_}/   
ad referendum agreement 暂定协议；有待覆核的协定 7MLLx#U  
ad valorem duty 从价税；按值征税 dD=$
$( je  
ad valorem duty system 从价税制 49$<:{~  
ad valorem fee 从价费 kz7FQE  
ad valorem tariff 从价关税
R[a-"  
additional allowance 额外免税额 v{VF>qEP  
additional amount for unexpired risk 未过期风险的额外款额 KBmOi  
additional assessable profit 补加应评税利润 !i^"3!.l,]  
additional assessment 补加评税 6FA+qYSV  
additional commitment 额外承担 )Y7H@e\1
 
additional commitment vote 额外承担拨款 3k`Q]O=OU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pg4W?N`  
additional dependent parent allowance 供养父母额外免税额 >+P}S@  
additional provision 额外拨款 '|[V}K5m/f  
additional stamp duty 附加印花税 Q=`yPK>{$N  
additional tax 补加税罚款；补加税款 ~v.mbh  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 G`Nw]_ Z _  
adjudged bankrupt 被裁定破产 Z~~6y6p  
adjudicated bankrupt 裁定破产人 X8$Mzeq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,X4+i8Yc  
adjudication of bankruptcy 裁定破产；宣告破产 1 :p'  
adjudication of insolvency 裁定无力偿还债务 ]?tRO  
adjusted actual 经调整的实数；调整后的实数 6dRhK+|  
adjusted current assets 经调整的流动资产；调整后的流动资产 +[!S[K E  
adjusted figure 经调整的数字；调整后的数额 tQ|c.`)W  
adjusted liabilities 经调整的负债；调整后的负债 Y 3BJ@sqz  
adjusted loss 经调整的亏损；调整后的亏损 dFy$w=  
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  AG@gOm  
adjusted profit 经调整的利润；调整后的利润 x#D%3v"l_*  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^v'kEsE^*  
adjusted value 经调整的价值；调整后的价值 EAGvP&~P  
adjustment 调整；修订；理算〔保险〕 &zdS9e-fF  
adjustment centre 调剂中心 1;ttwF>G7  
adjustment lag 调整过程的时间差距；调整时差 aDF@AS  
adjustment mechanism 调整机制 9\_AB.Z:  
adjustment of loss 亏损调整 .gx^L=O:  
adjustment process 调整过程；调整程序 V]F D'XAl  
adjustment range 调整幅度 }=[p>3Dd  
administered exchange rate 受管制汇率 s6,~JF^