[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: [ 6M8a8C  
:\ S3[(FV  
A share Ａ股；甲类股份 \K=Jd#9c  
abatement of tax 减税；减扣免税额 xGqZ8v`v  
ABN AMRO Bank N.V. 荷兰银行 vCJjZ%eO%D  
above-the-line expenditure 线上项目支出；经常预算支出 ?w.Yx$Z"  
above-the-line receipt 线上项目收入；经常预算收入 g#e"BBm=A  
ABSA Asia Limited 南非联合亚洲有限公司 [30< 0  
absolute change 绝对数值变更 \(Iy>L.  
absolute expenditure 实际开支 JSM{|HJxh  
absolute guideline figure 绝对准则数字 _+GCd8d  
absolute interest 绝对权益 o_cj-  
absolute order of discharge 绝对破产解除令 !e?\ > '  
absolute profit margin 绝对利润幅度 SpkD  
absolute value 实值；绝对值 a 3HS!/  
absolutely vested interest 绝对既得权益 {YkW5zC(L  
absorbed cost 已吸收成本；已分摊成本 tw;`H( UZ^  
absorption 吸收；分摊；合并 x`$4  
absorption rate 吸收率；摊配率；分摊率 mesR)fTI  
ACB Finance Limited 亚洲商业财务有限公司 Kh27[@s  
acceptable form of reciprocity 合理的互惠条件 O!a5  
acceptable rate 适当利率；适当汇率 h5~ tsd}OU  
acceptance agreement 承兑协议 rHMsA|xz6  
acceptance for honour 参加承兑 J &c}z4  
acceptor 承兑人；接受人；受票人 aw(P@9]  
acceptor for honour 参加承兑人 ^ H'|iju  
accident insurance 意外保险 w
J{M&n1H  
Accident Insurance Association of Hong Kong 香港意外保险公会 ex-
`+cF  
accident insurance scheme 意外保险计划 WHU&9N  
accident year basis 意外年度基准 _:{XL c  
accommodation 通融；贷款 )UWE.oBI  
accommodation bill 通融票据；空头票据 >8ePx,+!  
accommodation party 汇票代发人 J=() A+  
account balance 帐户余额；帐户结余 sx6` g;  
account book 帐簿 k1X<jC]P  
account collected in advance 预收款项 >J4_/p>Qs  
account current book 往来帐簿 Qq5)|m  
account of after-acquired property 事后取得的财产报告 +_+}^Nf]Y3  
account of defaulter 拖欠帐目 xX}vxhN  
account payable 应付帐款 :
z.<||T  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -E.EI@"  
account receivable 应收帐款 <.Pr+g  
account receivable report 应收帐款报表 t&ngOF  
account statement 结单；帐单；会计财务报表
$L?stgU  
account title 帐户名称；会计科目 #bnFR  
accountant's report 会计师报告 98x(2fCvF(  
Accountant's Report Rules 会计师报告规则 )5B90[M|t  
accounting and auditing procedure 会计与审计程序；会计与核数程序 A\WgtM  
Accounting Arrangements 《会计安排》 zc(-dMlK  
accounting basis 会计基础 y>|7'M
*+  
accounting by Official Receiver 破产管理署署长呈交的帐目 DI+kO(S  
Accounting Circular 《会计通告》 B6,"S5@  
accounting class 会计类别 MSw/_{  
accounting date 记帐日期；会计结算日期 Up`zVN59.  
accounting for money 款项核算 O GSJR`yT  
Accounting Officer 会计主任 g!4"3Dtdg  
accounting period 会计报告期；会计期 ceAK; v o  
accounting policy 会计政策；会计方针 hb`(d_=7F  
accounting practice 会计惯例 V+_L9  
accounting principle 会计准则 an.)2*u  
accounting record 会计记录 |Zz3X  
accounting report 会计报告 QO 0T<V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 74QWGw`,  
Accounting Society of China 中国会计学会 Ip|7JL0Z  
accounting statement 会计报表 pkhZW8O  
accounting system 会计制度；会计系统 !<@Zf4 m  
accounting transaction 会计事项；帐务交易 g {wDI7"<q  
accounting treatment 会计处理 a(!:a+9WOP  
accounting year 会计年度 X#IVjc:&L  
accretion 增值；添加 ~,.Agx  
accrual 应计项目；应累算数目 aHS.U^2  
accrual basis 应计制；权责发生制 (Zx;GS  
accrual basis accounting 应计制会计；权责发生制会计 R|Y)ow51  
accrue 应累算；应计 Es1Yx\/:  
accrued benefit 应累算利益 .BuY[,I+  
accrued charges 应计费用 B$aboL2  
accrued cumulative preference share dividend 应累算的累积优先股股息 I 91`~0L*  
accrued expenses 应累算费用 ;D BO  
accrued interest payable 应付利息；应计未付利息 }Z"<KF  
accrued interest receivable 应收利息；应计未收利息 Ust
>%~<  
accrued right 累算权益 ` Y"Rh[C  
accruing profit 应累算的利润 p<t
j6O  
accumulated fiscal reserve 累积财政储备 >
PfYHO  
accumulated profit 累积利润；滚存溢利 }B^KV#_{S  
accumulated reserve 累积储备 'Q?nU^:F#  
accumulation of surplus income 累积收益盈余 >(p "!  
acquired assets 既得资产 ^!!@O91T  
acquisition 收购；购置；取得 Ggsfr;m\`  
acquisition cost 购置成本 *[k7KG2_U  
acquisition expenses 购置费用 J8~3LE )G  
acquisition of 100% interest 收购全部股权 ZI-)'  
acquisition of control 取得控制权 UPA))Iv>  
acquisition of fixed assets 购置固定资产 Y<I/y  
acquisition of shell “买壳” rQ LNo,  
acquisition price 收购价 K'7i$bl%  
act of God 天灾 >?'cZTNk]  
acting partner 执事合伙人 UeX3cD  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }r9f}yX9Q  
active partner 积极参与的合伙人 0l!@bj  
active trading 交投活跃  jI[:`  
actual circulation 实际流通 GjfY  
actual cost 实际成本 32:q'
 
actual expenditure 实际开支；实际支出 A{Jv`K  
actual income 实际入息；实际收入；实际收益 Lr V)}1&5  
actual market 现货市场 r. =_=V/t  
actual price 现货价；实际价格 O\-cLI<h2  
actual profit 实际利润 dt<PZ.  
actual quotation 实盘；实际价位；实际报价 dq[j.Nmq  
actual year basis 按实际年度计算 ;N6L`|  
actuals 实货 x?VX,9;j  
actuarial investigation 精算调查 8(\Az5%  
actuarial principle 精算原则 !Yz~HO,u+  
actuarial report 精算师报告 eOE7A'X  
Actuarial Society of Hong Kong 香港精算学会 ?yU|;my  
actuarial valuation 精算师估值 /|bir6Y:  
actuary 精算师 -H#{[M8xX  
ad referendum agreement 暂定协议；有待覆核的协定 p3qlVE  
ad valorem duty 从价税；按值征税 w%g@ X6  
ad valorem duty system 从价税制 H_3S#.  
ad valorem fee 从价费 YR=<xn;m.  
ad valorem tariff 从价关税 n'U*8ID  
additional allowance 额外免税额 25NZIal<  
additional amount for unexpired risk 未过期风险的额外款额 80x %wCY`  
additional assessable profit 补加应评税利润 pdngM8n  
additional assessment 补加评税 b(&2/|hd
 
additional commitment 额外承担 |.0/~Xy-  
additional commitment vote 额外承担拨款 ;lB%N t<,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b`u
sRoD{+  
additional dependent parent allowance 供养父母额外免税额 k:nr!Y<  
additional provision 额外拨款 2kp.Ljt@  
additional stamp duty 附加印花税 tK`s Vsm>  
additional tax 补加税罚款；补加税款 @{:E&K1f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 EgFV  
adjudged bankrupt 被裁定破产 DyD#4J)E  
adjudicated bankrupt 裁定破产人 O$V 6QJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Kzb&aOw  
adjudication of bankruptcy 裁定破产；宣告破产 dw5.vXL`  
adjudication of insolvency 裁定无力偿还债务 7%c9 nY  
adjusted actual 经调整的实数；调整后的实数 N4}j,{#  
adjusted current assets 经调整的流动资产；调整后的流动资产 No=Ig-It  
adjusted figure 经调整的数字；调整后的数额 wm}6$n?Za  
adjusted liabilities 经调整的负债；调整后的负债 A|,\}9)4X[  
adjusted loss 经调整的亏损；调整后的亏损 .9#4qoM'  
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 MS)#S&  
adjusted profit 经调整的利润；调整后的利润 h/?8F^C#v  
adjusted surplus 经调整的盈余额；调整后的盈余额 bN`oQ.Z 4  
adjusted value 经调整的价值；调整后的价值 MMqkNe  
adjustment 调整；修订；理算〔保险〕 Ou"QUn|  
adjustment centre 调剂中心 (wdE@/V  
adjustment lag 调整过程的时间差距；调整时差 `(vgBz`e[  
adjustment mechanism 调整机制 |"8Az0[!  
adjustment of loss 亏损调整 KwndY,QD  
adjustment process 调整过程；调整程序 Og4 X3QG  
adjustment range 调整幅度 KdHR.;*  
administered exchange rate 受管制汇率 idMb}fw>