[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: ~v>w%]  
\ b9,>  
A share Ａ股；甲类股份 &up/`8  
abatement of tax 减税；减扣免税额 *Kzs(O  
ABN AMRO Bank N.V. 荷兰银行 ga^<_;5<  
above-the-line expenditure 线上项目支出；经常预算支出 *A\NjXJl~  
above-the-line receipt 线上项目收入；经常预算收入 J-PzIFWd  
ABSA Asia Limited 南非联合亚洲有限公司 HHnabSn}{q  
absolute change 绝对数值变更 p>eD{#2  
absolute expenditure 实际开支 SbnVU[  
absolute guideline figure 绝对准则数字 *vAOUqX`x  
absolute interest 绝对权益  (+]k{  
absolute order of discharge 绝对破产解除令 )N=b<%WD  
absolute profit margin 绝对利润幅度 G0s:Dum  
absolute value 实值；绝对值 /#G"'U/  
absolutely vested interest 绝对既得权益 l!AZ$IV  
absorbed cost 已吸收成本；已分摊成本 JNp`@`0V  
absorption 吸收；分摊；合并 sf*SxdoZU  
absorption rate 吸收率；摊配率；分摊率 Y(SI`Xo[  
ACB Finance Limited 亚洲商业财务有限公司 @I"Aet'XV  
acceptable form of reciprocity 合理的互惠条件 MZjiJZaO:L  
acceptable rate 适当利率；适当汇率 }BogE$tc  
acceptance agreement 承兑协议 "}HQ)54&  
acceptance for honour 参加承兑 2FVKgyV  
acceptor 承兑人；接受人；受票人 _TPo=}Z  
acceptor for honour 参加承兑人 Jj6kZK  
accident insurance 意外保险 M.8!BB7\8e  
Accident Insurance Association of Hong Kong 香港意外保险公会 ESrWRO f9  
accident insurance scheme 意外保险计划 mTP.W#N
 
accident year basis 意外年度基准 dY-a,ch"8p  
accommodation 通融；贷款 Y!7P>?)`,X  
accommodation bill 通融票据；空头票据 j=AJs<  
accommodation party 汇票代发人
ABHZ)OM  
account balance 帐户余额；帐户结余 CLkVe  
account book 帐簿 17i^|&J6}:  
account collected in advance 预收款项 Awh"SUOh0  
account current book 往来帐簿 >rFvT>@NU  
account of after-acquired property 事后取得的财产报告 F{"%ey">  
account of defaulter 拖欠帐目 BkZ%0rw%  
account payable 应付帐款 Mc}x]j`f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Uqpvj90sw  
account receivable 应收帐款 4a @iR2e  
account receivable report 应收帐款报表 :9h8q"T  
account statement 结单；帐单；会计财务报表  yY| .  
account title 帐户名称；会计科目 bp$jD   
accountant's report 会计师报告 7.Mh$?;i9  
Accountant's Report Rules 会计师报告规则 ibuI/VDF  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =5|5j!
i=q  
Accounting Arrangements 《会计安排》 7}x-( {bqy  
accounting basis 会计基础 ]s -6GT  
accounting by Official Receiver 破产管理署署长呈交的帐目 `P5"5N\h  
Accounting Circular 《会计通告》 V0AX1?H~w  
accounting class 会计类别 ^]DWrmy  
accounting date 记帐日期；会计结算日期 ;?o C=c  
accounting for money 款项核算 $($SQZK&  
Accounting Officer 会计主任 ~+np7  
accounting period 会计报告期；会计期 `?@7 KEl>  
accounting policy 会计政策；会计方针 O+8`.  
accounting practice 会计惯例 VxFy[rP  
accounting principle 会计准则 h[8y$.YsC  
accounting record 会计记录 -0X> y  
accounting report 会计报告 0\#Q;Z2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c'B"Onu@m*  
Accounting Society of China 中国会计学会 heKI<[8l  
accounting statement 会计报表 +n,BD C;  
accounting system 会计制度；会计系统 %KA/  
accounting transaction 会计事项；帐务交易 ;gMh]$|"  
accounting treatment 会计处理 hjG1fgEj  
accounting year 会计年度 :}JZKj!}M  
accretion 增值；添加 19.cf 3Dh  
accrual 应计项目；应累算数目 ".)_kt[  
accrual basis 应计制；权责发生制 V3oAZ34)  
accrual basis accounting 应计制会计；权责发生制会计 *[5  
accrue 应累算；应计 Ax0,7,8y  
accrued benefit 应累算利益 f$>orVm%.  
accrued charges 应计费用 V d0GTpB?1  
accrued cumulative preference share dividend 应累算的累积优先股股息 vOK;l0%  
accrued expenses 应累算费用 -"zu"H~t4  
accrued interest payable 应付利息；应计未付利息 '/H(,TM
 
accrued interest receivable 应收利息；应计未收利息 `g1Oon_  
accrued right 累算权益 S
>,I&`yi  
accruing profit 应累算的利润 zFtGc  
accumulated fiscal reserve 累积财政储备 QC4T=E]`j  
accumulated profit 累积利润；滚存溢利 Vi#im`@  
accumulated reserve 累积储备 %&Cl@6  
accumulation of surplus income 累积收益盈余 %)9
]dOdOk  
acquired assets 既得资产 %-l:_A  
acquisition 收购；购置；取得 [!&k?.*;<  
acquisition cost 购置成本 z\tJ~  
acquisition expenses 购置费用 OkZ!ZS h  
acquisition of 100% interest 收购全部股权 X6.O;  
acquisition of control 取得控制权 ElXe=5L\#  
acquisition of fixed assets 购置固定资产 'u[o`31.  
acquisition of shell “买壳” (g m^o{  
acquisition price 收购价 5G!U'.gr  
act of God 天灾 5Mr;6 ]
I<  
acting partner 执事合伙人 =.E(p)fz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 y^=oY L  
active partner 积极参与的合伙人 1[l>D1F?  
active trading 交投活跃 l,u{:JC  
actual circulation 实际流通 l~
YNmmv_  
actual cost 实际成本 XQOprIJ U  
actual expenditure 实际开支；实际支出 winJ@IYW  
actual income 实际入息；实际收入；实际收益 f hG2  
actual market 现货市场 ]7t\%_  
actual price 现货价；实际价格 RuNH (>Eb  
actual profit 实际利润 ? SP7v Q/  
actual quotation 实盘；实际价位；实际报价 {,FeNf46  
actual year basis 按实际年度计算 6\Vu#r  
actuals 实货 _ -\s[p5  
actuarial investigation 精算调查 AtlR!IEUb  
actuarial principle 精算原则 23$hwr&G\  
actuarial report 精算师报告 9'q/&uH  
Actuarial Society of Hong Kong 香港精算学会 ;lH,bX~5  
actuarial valuation 精算师估值 P$/A!r  
actuary 精算师 E$tk1SVo  
ad referendum agreement 暂定协议；有待覆核的协定  hu(K!>{  
ad valorem duty 从价税；按值征税 M5kHD]b  
ad valorem duty system 从价税制 $Q?G
*@y  
ad valorem fee 从价费 $Ds]\j*  
ad valorem tariff 从价关税 o:DBOpS  
additional allowance 额外免税额 Z034wn\N  
additional amount for unexpired risk 未过期风险的额外款额 ev%
t5NZ  
additional assessable profit 补加应评税利润 hS{ * l9v7  
additional assessment 补加评税 |D`b
7h  
additional commitment 额外承担 +N$7=oGC  
additional commitment vote 额外承担拨款 *rz(}(r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "!Oh#Vf  
additional dependent parent allowance 供养父母额外免税额 Q(5:~**I  
additional provision 额外拨款 jfPJ5]Z  
additional stamp duty 附加印花税 ICbdKgLz  
additional tax 补加税罚款；补加税款 pt%~,M _  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1+t
t'  
adjudged bankrupt 被裁定破产 T0v@mXBQ  
adjudicated bankrupt 裁定破产人 $v<hW A]>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %[\x%m)  
adjudication of bankruptcy 裁定破产；宣告破产 a
/<pf\O  
adjudication of insolvency 裁定无力偿还债务 wu!_BCIy  
adjusted actual 经调整的实数；调整后的实数 p:<gFZb  
adjusted current assets 经调整的流动资产；调整后的流动资产 Gx_`|I{P  
adjusted figure 经调整的数字；调整后的数额 FR,#s^kF  
adjusted liabilities 经调整的负债；调整后的负债 a-A+.7  
adjusted loss 经调整的亏损；调整后的亏损 h"1"h.  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 /W$y"!^)J1  
adjusted profit 经调整的利润；调整后的利润 \v3>Eo[  
adjusted surplus 经调整的盈余额；调整后的盈余额 V@n
(v\F  
adjusted value 经调整的价值；调整后的价值 0tm_}L$g=b  
adjustment 调整；修订；理算〔保险〕 AzO3(1:  
adjustment centre 调剂中心 ]7S7CVDk4  
adjustment lag 调整过程的时间差距；调整时差 FHNuMdFn  
adjustment mechanism 调整机制 [^d6cMEOlc  
adjustment of loss 亏损调整 o%^k T&  
adjustment process 调整过程；调整程序 H
rg=s R  
adjustment range 调整幅度 }:9|*m<$t  
administered exchange rate 受管制汇率 `-K)K<