[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: 8_+vb#M  
,?t}NZ Y&  
A share Ａ股；甲类股份 Qlf 9]ug)  
abatement of tax 减税；减扣免税额  =05iW  
ABN AMRO Bank N.V. 荷兰银行 mC%%)F'Zf  
above-the-line expenditure 线上项目支出；经常预算支出 lJ("6aT?  
above-the-line receipt 线上项目收入；经常预算收入 f>?^uSpWH  
ABSA Asia Limited 南非联合亚洲有限公司 rS
zQUn<  
absolute change 绝对数值变更 CF,8f$:2  
absolute expenditure 实际开支 nP5d?  
absolute guideline figure 绝对准则数字 ;7wwY$PBH  
absolute interest 绝对权益 Q R|XV%$  
absolute order of discharge 绝对破产解除令 4LJ]l:m  
absolute profit margin 绝对利润幅度 Vx}Yl&*D  
absolute value 实值；绝对值 K`,nW6\  
absolutely vested interest 绝对既得权益 Rd .U;>  
absorbed cost 已吸收成本；已分摊成本 D l4d'&!  
absorption 吸收；分摊；合并 2Ti" s-  
absorption rate 吸收率；摊配率；分摊率 JgxE|#*7U  
ACB Finance Limited 亚洲商业财务有限公司 Y>(ZsHu  
acceptable form of reciprocity 合理的互惠条件 HDa~7wE  
acceptable rate 适当利率；适当汇率 /0Rt+`  
acceptance agreement 承兑协议 Kp$_0
 
acceptance for honour 参加承兑 +p8qsT#7  
acceptor 承兑人；接受人；受票人 ],H1  
acceptor for honour 参加承兑人 y *y`t6D  
accident insurance 意外保险 9"[!EKW  
Accident Insurance Association of Hong Kong 香港意外保险公会 87&KQ_  
accident insurance scheme 意外保险计划 ev)rOcOU  
accident year basis 意外年度基准 782[yLyv  
accommodation 通融；贷款 kQqBHA  
accommodation bill 通融票据；空头票据 ZTN:|IKT  
accommodation party 汇票代发人 bnAT,v{  
account balance 帐户余额；帐户结余
*(@L+D0N  
account book 帐簿 mOwWg  
account collected in advance 预收款项 " whO}  
account current book 往来帐簿 iMP*]K-O  
account of after-acquired property 事后取得的财产报告 j|3g(_v4W  
account of defaulter 拖欠帐目 ;,Of\Efc|  
account payable 应付帐款 =)mXCA^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^#<:<X6  
account receivable 应收帐款 7}2sIf[I  
account receivable report 应收帐款报表 e{^:/WcYB  
account statement 结单；帐单；会计财务报表 a7XXhsZ  
account title 帐户名称；会计科目 ckH$E%j
 
accountant's report 会计师报告 "3U{h]  
Accountant's Report Rules 会计师报告规则 V%X:1 8j  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Vy?R/ Uu  
Accounting Arrangements 《会计安排》

q[PD  
accounting basis 会计基础 J=f:\]@Oy  
accounting by Official Receiver 破产管理署署长呈交的帐目 i6meY$l  
Accounting Circular 《会计通告》 2LhfXBWf  
accounting class 会计类别 R@)'Bs  
accounting date 记帐日期；会计结算日期 Oz4,Y+[#  
accounting for money 款项核算 zbF: R[)  
Accounting Officer 会计主任 GInZ53cQ  
accounting period 会计报告期；会计期 G\'
u~B/w  
accounting policy 会计政策；会计方针 o<C]+Nt,@  
accounting practice 会计惯例 UFzM#  
accounting principle 会计准则 T% /xti5$!  
accounting record 会计记录 wGov|[X  
accounting report 会计报告 M<SbVP|V"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3s+<  
 
Accounting Society of China 中国会计学会 3p?<iVE  
accounting statement 会计报表 4y
J*85e]  
accounting system 会计制度；会计系统 Q1O_CC}  
accounting transaction 会计事项；帐务交易 p=mCK@  
accounting treatment 会计处理 ? 6yF{!F*  
accounting year 会计年度
X/- W8  
accretion 增值；添加 !s#'pTZk4  
accrual 应计项目；应累算数目 >|Ur
xJ7  
accrual basis 应计制；权责发生制 pmow[e  
accrual basis accounting 应计制会计；权责发生制会计 I =tyQ`  
accrue 应累算；应计 4~m.#6MT  
accrued benefit 应累算利益 7/p J6>  
accrued charges 应计费用 Z1)jRE2dl  
accrued cumulative preference share dividend 应累算的累积优先股股息 7dM6;`V^  
accrued expenses 应累算费用 lRa 3v Ng  
accrued interest payable 应付利息；应计未付利息 '[M^f+H|  
accrued interest receivable 应收利息；应计未收利息 ei+
9G,  
accrued right 累算权益 +
q`rz  
accruing profit 应累算的利润 O X5Co<u  
accumulated fiscal reserve 累积财政储备 ex@,F,u>o  
accumulated profit 累积利润；滚存溢利 hX>VVeIZ  
accumulated reserve 累积储备 4."o.:8x  
accumulation of surplus income 累积收益盈余 KG4#BY&^  
acquired assets 既得资产 |1<]o;:  
acquisition 收购；购置；取得 k *G!.  
acquisition cost 购置成本 \GbHS*\+  
acquisition expenses 购置费用 (T%F!2i([U  
acquisition of 100% interest 收购全部股权 +qh< Fj>  
acquisition of control 取得控制权 azR;*j8Q'  
acquisition of fixed assets 购置固定资产 Y^94iOk%T  
acquisition of shell “买壳” |%2/I>o  
acquisition price 收购价 /A[oj2un  
act of God 天灾
aUIc=Z  
acting partner 执事合伙人 nyl8=F:V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [6&CloY3  
active partner 积极参与的合伙人 St~SiTJU  
active trading 交投活跃 AihL>a%  
actual circulation 实际流通 YvxMA#  
actual cost 实际成本 1{ho O<CJ  
actual expenditure 实际开支；实际支出 &k_
wqV  
actual income 实际入息；实际收入；实际收益 bCE7hutl  
actual market 现货市场 |;U}'|6  
actual price 现货价；实际价格 MW",r;l<aM  
actual profit 实际利润 iX>!ju'V  
actual quotation 实盘；实际价位；实际报价 ]9KQP-p'  
actual year basis 按实际年度计算 wEHAkc
)Q  
actuals 实货 j J`Zz  
actuarial investigation 精算调查 :9!0Rm  
actuarial principle 精算原则 @ (u?=x;  
actuarial report 精算师报告 Kl46CZs#8  
Actuarial Society of Hong Kong 香港精算学会 8~[C'+r  
actuarial valuation 精算师估值 "z#?OV5  
actuary 精算师 SILvqm  
ad referendum agreement 暂定协议；有待覆核的协定 aaqd:N)  
ad valorem duty 从价税；按值征税 qm'C^X?  
ad valorem duty system 从价税制 |0%4Gk);  
ad valorem fee 从价费 , SJK  
ad valorem tariff 从价关税 g+KzlS[6  
additional allowance 额外免税额 zI2KIXcc  
additional amount for unexpired risk 未过期风险的额外款额 OnPy8mC  
additional assessable profit 补加应评税利润 4
xAlaOw5M  
additional assessment 补加评税 %.Tf u0M  
additional commitment 额外承担 -'H+lrmv  
additional commitment vote 额外承担拨款 4MtqQq4%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Dt~}9HrU  
additional dependent parent allowance 供养父母额外免税额 ?CT^Zegmr  
additional provision 额外拨款 ~0^,L3M  
additional stamp duty 附加印花税 <zDw&s2  
additional tax 补加税罚款；补加税款 vN%j-'D\A4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =@Nv:1:r  
adjudged bankrupt 被裁定破产 ]tdo&  
adjudicated bankrupt 裁定破产人 1$!RKqT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 J?Ep Nie  
adjudication of bankruptcy 裁定破产；宣告破产 yu?
s5  
adjudication of insolvency 裁定无力偿还债务 @;T#+!  
adjusted actual 经调整的实数；调整后的实数 (E1>}  
adjusted current assets 经调整的流动资产；调整后的流动资产 7 NB"oU^h%  
adjusted figure 经调整的数字；调整后的数额 H;t8(-F@'  
adjusted liabilities 经调整的负债；调整后的负债 5KH'|z  
adjusted loss 经调整的亏损；调整后的亏损 WtdkA Sj  
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 0)`lx9&h  
adjusted profit 经调整的利润；调整后的利润 dX o'#.  
adjusted surplus 经调整的盈余额；调整后的盈余额 J2rLsNC]0  
adjusted value 经调整的价值；调整后的价值 6:EH5IO  
adjustment 调整；修订；理算〔保险〕 a]wcA  
adjustment centre 调剂中心 k>0cTB Y&  
adjustment lag 调整过程的时间差距；调整时差 #c)Ou!Ldb  
adjustment mechanism 调整机制 /6+%(f}7l  
adjustment of loss 亏损调整 >KClH'R2  
adjustment process 调整过程；调整程序 'y M:WcN  
adjustment range 调整幅度 r4NT`&`g?  
administered exchange rate 受管制汇率 3JE;:2O~P