[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: Xgm9>/y  
?rV c}  
A share Ａ股；甲类股份 n1c Q# u  
abatement of tax 减税；减扣免税额 fKT(.VNq5  
ABN AMRO Bank N.V. 荷兰银行 fI0L\^b%  
above-the-line expenditure 线上项目支出；经常预算支出 
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above-the-line receipt 线上项目收入；经常预算收入 sfNAGez  
ABSA Asia Limited 南非联合亚洲有限公司 4HDQj]z/  
absolute change 绝对数值变更 qsL6* (S(r  
absolute expenditure 实际开支 >:P3j<xTv  
absolute guideline figure 绝对准则数字 8 _[f#s`)  
absolute interest 绝对权益 w@2LFDp  
absolute order of discharge 绝对破产解除令 Jh:-<xy)  
absolute profit margin 绝对利润幅度 5*>3(U  
absolute value 实值；绝对值 x]U (EX`t$  
absolutely vested interest 绝对既得权益 _'oy C(:}  
absorbed cost 已吸收成本；已分摊成本 9/|i.2&  
absorption 吸收；分摊；合并 7f td2lv  
absorption rate 吸收率；摊配率；分摊率 63- YWhs;  
ACB Finance Limited 亚洲商业财务有限公司 )+9D$m=P;  
acceptable form of reciprocity 合理的互惠条件 2jx+q  
acceptable rate 适当利率；适当汇率 K+mtuB]yr  
acceptance agreement 承兑协议 7+u%]D!  
acceptance for honour 参加承兑 L=}U
ApK  
acceptor 承兑人；接受人；受票人 L7%'Y}1e.  
acceptor for honour 参加承兑人 BmUzsfD  
accident insurance 意外保险 M !OI :v  
Accident Insurance Association of Hong Kong 香港意外保险公会 YKvFZH)  
accident insurance scheme 意外保险计划 _?_Svx2  
accident year basis 意外年度基准 o6KBJx  
accommodation 通融；贷款 /ADxHw`k  
accommodation bill 通融票据；空头票据 0KT{K(  
accommodation party 汇票代发人 [l5"'{x  
account balance 帐户余额；帐户结余 (*fsv g~  
account book 帐簿 k*c:%vC!  
account collected in advance 预收款项 1,`x1dcO!A  
account current book 往来帐簿 qc'tK6=jp  
account of after-acquired property 事后取得的财产报告 +msHQk5#$m  
account of defaulter 拖欠帐目 .Na>BR\F  
account payable 应付帐款 3]Lk}0atpL  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ef`LBAfOO  
account receivable 应收帐款
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account receivable report 应收帐款报表 =3SL& :8  
account statement 结单；帐单；会计财务报表 0XYO2k  
account title 帐户名称；会计科目 iK%Rq  
accountant's report 会计师报告 o >`/,-!  
Accountant's Report Rules 会计师报告规则 v,i:vT\~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 '7*=m^pc  
Accounting Arrangements 《会计安排》 BtHvfoT  
accounting basis 会计基础 ^]R0d3
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accounting by Official Receiver 破产管理署署长呈交的帐目 :M [E-j;  
Accounting Circular 《会计通告》 dju&Ku  
accounting class 会计类别 C aJ
D*  
accounting date 记帐日期；会计结算日期 t2Y~MyT/  
accounting for money 款项核算 Z|?XQ-R5  
Accounting Officer 会计主任 ia_8$>xW+  
accounting period 会计报告期；会计期 0~1P&Qs<  
accounting policy 会计政策；会计方针 B=c^ma
  
accounting practice 会计惯例 ^&rbI,D  
accounting principle 会计准则 T&2 3Pf1  
accounting record 会计记录 "\=_
- `  
accounting report 会计报告 #*]= %-A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6HqK%(  
Accounting Society of China 中国会计学会 "DN`@  
accounting statement 会计报表 gwY d4  
accounting system 会计制度；会计系统 M{4_BQ4$  
accounting transaction 会计事项；帐务交易 w9PY^U.Y3e  
accounting treatment 会计处理 86I*
 
accounting year 会计年度 ! aEp88u  
accretion 增值；添加 1a!h&!$9  
accrual 应计项目；应累算数目 t2SZ]|C  
accrual basis 应计制；权责发生制 Elq8WtS  
accrual basis accounting 应计制会计；权责发生制会计 &^7)yS+C  
accrue 应累算；应计 NR[mzJv  
accrued benefit 应累算利益 2$ rq  
accrued charges 应计费用 68!fcK  
accrued cumulative preference share dividend 应累算的累积优先股股息 r4lG 5d
V  
accrued expenses 应累算费用 5~X%*_[],  
accrued interest payable 应付利息；应计未付利息 Bm7GU
`j"  
accrued interest receivable 应收利息；应计未收利息 ]\ezES  
accrued right 累算权益 U+i[r&{gb  
accruing profit 应累算的利润 HY:@=%R  
accumulated fiscal reserve 累积财政储备 g0 U ?s  
accumulated profit 累积利润；滚存溢利 m#eD v*  
accumulated reserve 累积储备 (~GFd7  
accumulation of surplus income 累积收益盈余 ,i,=LGn  
acquired assets 既得资产 ^ >p [b  
acquisition 收购；购置；取得 h5gXYmk  
acquisition cost 购置成本 T7Ac4LA  
acquisition expenses 购置费用 uSQ*/h-<)0  
acquisition of 100% interest 收购全部股权 wg1pt1 `  
acquisition of control 取得控制权 'x0t, ;g  
acquisition of fixed assets 购置固定资产 Z9D4;1  
acquisition of shell “买壳” FTfA\/tl(;  
acquisition price 收购价 ZkJM?Fzq  
act of God 天灾 $g};u[y  
acting partner 执事合伙人 y{]%,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !%X`c94  
active partner 积极参与的合伙人 z&0V21"l  
active trading 交投活跃 GXRjR\Ch  
actual circulation 实际流通 K5lp-F  
actual cost 实际成本 9wAc&nl-Y  
actual expenditure 实际开支；实际支出 f)x}_dw%  
actual income 实际入息；实际收入；实际收益 }BrE|'.j'  
actual market 现货市场 k#(cZ  
actual price 现货价；实际价格 lRr-S%  
actual profit 实际利润 Q ? t  
actual quotation 实盘；实际价位；实际报价 |7$h@KF=S  
actual year basis 按实际年度计算 bZXNo  
actuals 实货 2~DPq p[  
actuarial investigation 精算调查 (r4VIlap  
actuarial principle 精算原则 0d ->$gb  
actuarial report 精算师报告 3>" h*U#  
Actuarial Society of Hong Kong 香港精算学会 Snu;5:R  
actuarial valuation 精算师估值 jZ!JX mVV  
actuary 精算师 ,9qB}HG  
ad referendum agreement 暂定协议；有待覆核的协定 0?xiGSZV  
ad valorem duty 从价税；按值征税 F/SsiUBS  
ad valorem duty system 从价税制 u&xK>7  
ad valorem fee 从价费 PuJ{!S \T7  
ad valorem tariff 从价关税 *"\Q ~#W  
additional allowance 额外免税额 u&XkbPZ%4c  
additional amount for unexpired risk 未过期风险的额外款额 q4iD59yd)S  
additional assessable profit 补加应评税利润 H|U/t
U-  
additional assessment 补加评税 )X;cS} yp  
additional commitment 额外承担 B?yt%f1  
additional commitment vote 额外承担拨款 rb'GveW[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B7MW" y  
additional dependent parent allowance 供养父母额外免税额 fNPj8\#V,  
additional provision 额外拨款 YnWl'{[ C  
additional stamp duty 附加印花税 p8dn-4  
additional tax 补加税罚款；补加税款 f](uc(8Z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 nln6:^w  
adjudged bankrupt 被裁定破产 ';,Bn9rv  
adjudicated bankrupt 裁定破产人 Sp,Q,Q4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !u}3H
|6~  
adjudication of bankruptcy 裁定破产；宣告破产 jYX9;C;J  
adjudication of insolvency 裁定无力偿还债务 c/Yi0Rl)  
adjusted actual 经调整的实数；调整后的实数 '5/}MMT  
adjusted current assets 经调整的流动资产；调整后的流动资产 B
kxhF  
adjusted figure 经调整的数字；调整后的数额 q{/Jw"e  
adjusted liabilities 经调整的负债；调整后的负债 ;Ph)BY<  
adjusted loss 经调整的亏损；调整后的亏损 4E\ntufo  
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 j(C UYm  
adjusted profit 经调整的利润；调整后的利润 c dbSv=r  
adjusted surplus 经调整的盈余额；调整后的盈余额 gQ[^gPWP"  
adjusted value 经调整的价值；调整后的价值 y!N)@y4  
adjustment 调整；修订；理算〔保险〕 H#6^-6;/  
adjustment centre 调剂中心 iv+jv2ZF%  
adjustment lag 调整过程的时间差距；调整时差 B8AzN9v&"N  
adjustment mechanism 调整机制 n E }<e:  
adjustment of loss 亏损调整 4F,Ql"ae(  
adjustment process 调整过程；调整程序 (TNY2Ke2 8  
adjustment range 调整幅度 |cGeL[  
administered exchange rate 受管制汇率 |zq!CLjD@