[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: :#+VH_%N  
#wt#-U;  
A share Ａ股；甲类股份 L"AZ,|wIk  
abatement of tax 减税；减扣免税额 7ZN0_Qs  
ABN AMRO Bank N.V. 荷兰银行 &u.t5m7(  
above-the-line expenditure 线上项目支出；经常预算支出 :V 8 \^  
above-the-line receipt 线上项目收入；经常预算收入 Xbf
n@7m  
ABSA Asia Limited 南非联合亚洲有限公司 Zj$U_  
absolute change 绝对数值变更 rR/PnVup  
absolute expenditure 实际开支 =n9|r.\&uJ  
absolute guideline figure 绝对准则数字 p0[ %+n%  
absolute interest 绝对权益 CY9`ztO*  
absolute order of discharge 绝对破产解除令 3C5<MxtK  
absolute profit margin 绝对利润幅度 @dw0oRF  
absolute value 实值；绝对值 @q|I$'K]x  
absolutely vested interest 绝对既得权益 D;m>9{=  
absorbed cost 已吸收成本；已分摊成本 zU]95I  
absorption 吸收；分摊；合并 
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absorption rate 吸收率；摊配率；分摊率 f~t*8rG~m  
ACB Finance Limited 亚洲商业财务有限公司 u>d, 6 !
 
acceptable form of reciprocity 合理的互惠条件 @*!8  
acceptable rate 适当利率；适当汇率 !Ag W@  
acceptance agreement 承兑协议 `N$<]i]s5  
acceptance for honour 参加承兑 D/{hLp{  
acceptor 承兑人；接受人；受票人 (oxe'\  
acceptor for honour 参加承兑人 $o5<#g"/T  
accident insurance 意外保险 tK0?9M.)  
Accident Insurance Association of Hong Kong 香港意外保险公会 BlMc<k  
accident insurance scheme 意外保险计划 hjs[$,1  
accident year basis 意外年度基准 !Yd7&#s  
accommodation 通融；贷款 X)x$h{ OE  
accommodation bill 通融票据；空头票据 fn]f$n*`  
accommodation party 汇票代发人 O6 bB CF;  
account balance 帐户余额；帐户结余 $3w a%"  
account book 帐簿 Fn1|Wt *  
account collected in advance 预收款项 n](Q)h'nlo  
account current book 往来帐簿 xmsw'\  
account of after-acquired property 事后取得的财产报告 +<7`Gn(n3  
account of defaulter 拖欠帐目 zq _*)V  
account payable 应付帐款 ]gx]7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 r< sx On  
account receivable 应收帐款 Dz3=k
sXZ  
account receivable report 应收帐款报表 %9C_p]P*  
account statement 结单；帐单；会计财务报表 3%p^>D\  
account title 帐户名称；会计科目 ET.c8K1f  
accountant's report 会计师报告 7G zf>n  
Accountant's Report Rules 会计师报告规则  ]Vuq
)#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 cA m>f[  
Accounting Arrangements 《会计安排》 7
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accounting basis 会计基础 h0_od/D1r  
accounting by Official Receiver 破产管理署署长呈交的帐目 W!MO}0s  
Accounting Circular 《会计通告》 2Sz?r d,0f  
accounting class 会计类别 BUvE~l.,|  
accounting date 记帐日期；会计结算日期 =^%#F~o:  
accounting for money 款项核算 -T$%MX  
Accounting Officer 会计主任 ~|QhWgq  
accounting period 会计报告期；会计期 ?H3L
s~R  
accounting policy 会计政策；会计方针 _[
SW89zk  
accounting practice 会计惯例 A0~uv4MC  
accounting principle 会计准则 gE;r ;#Jt4  
accounting record 会计记录 $q%r }Cdg  
accounting report 会计报告 G 
|033(j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 dTcrJ|/Y  
Accounting Society of China 中国会计学会 =K
qb V{!  
accounting statement 会计报表 XA PqRJ*Z  
accounting system 会计制度；会计系统 2<q.LQ}<  
accounting transaction 会计事项；帐务交易 Z garxV*  
accounting treatment 会计处理 jJc:%h$|2  
accounting year 会计年度 Jga;
nrU  
accretion 增值；添加 ny'?Hl'Q  
accrual 应计项目；应累算数目 #k?uY g8
 
accrual basis 应计制；权责发生制 I5Vp%mCY  
accrual basis accounting 应计制会计；权责发生制会计 qJN! L))  
accrue 应累算；应计 dPvRbwH<  
accrued benefit 应累算利益 s aY;[bz}  
accrued charges 应计费用 &&SA/;F  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~*NG~Kn"s  
accrued expenses 应累算费用 \7]0vG  
accrued interest payable 应付利息；应计未付利息 Fp=O:]  
accrued interest receivable 应收利息；应计未收利息 0Ez(;4]3  
accrued right 累算权益 }Y9= 3X  
accruing profit 应累算的利润 C^QpVt-T  
accumulated fiscal reserve 累积财政储备 (t[sSl  
accumulated profit 累积利润；滚存溢利 FglW|Hwy  
accumulated reserve 累积储备 xfegi$  
accumulation of surplus income 累积收益盈余 P]cC2L@Vbi  
acquired assets 既得资产 ,v\^efc:%  
acquisition 收购；购置；取得 [ 0>I6Jl  
acquisition cost 购置成本 mQd L"caA  
acquisition expenses 购置费用 9:
9gam  
acquisition of 100% interest 收购全部股权 ^?<gz!(-  
acquisition of control 取得控制权 [8%R*}  
acquisition of fixed assets 购置固定资产 j3=%J5<  
acquisition of shell “买壳” tleWJR8oc  
acquisition price 收购价 W! jg  
act of God 天灾 "WF@T  
acting partner 执事合伙人 >a%C'H.A9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 XiW~? *Z  
active partner 积极参与的合伙人 ^K3Bn  
active trading 交投活跃 -_[ZRf?^  
actual circulation 实际流通 A  r,fmq  
actual cost 实际成本 omu)s '8  
actual expenditure 实际开支；实际支出 y?Cq{(  
actual income 实际入息；实际收入；实际收益 H3#rFO"C*  
actual market 现货市场 fug Fk  
actual price 现货价；实际价格 Ht4A   
actual profit 实际利润 r}nz )=\Cj  
actual quotation 实盘；实际价位；实际报价 (Q(=MEar  
actual year basis 按实际年度计算 (/$a*$  
actuals 实货 g>*P}r~;^b  
actuarial investigation 精算调查 /< -+*79G  
actuarial principle 精算原则 i+ @t_pxc  
actuarial report 精算师报告 \%/Y(YVm  
Actuarial Society of Hong Kong 香港精算学会 Um%$TG w5  
actuarial valuation 精算师估值 a8}!9kL  
actuary 精算师 >xCc#]v&  
ad referendum agreement 暂定协议；有待覆核的协定 It#T\fU  
ad valorem duty 从价税；按值征税 y^:N^Gt  
ad valorem duty system 从价税制 +/U6p!  
ad valorem fee 从价费 >(He,o@M  
ad valorem tariff 从价关税 zvOSQxGQ  
additional allowance 额外免税额 |C`.m
|  
additional amount for unexpired risk 未过期风险的额外款额 kO}QOL4  
additional assessable profit 补加应评税利润 68QA%m'J  
additional assessment 补加评税 (|dN6M-.K  
additional commitment 额外承担 >NJ`* M  
additional commitment vote 额外承担拨款
VMl)_M:'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dV7~C@k6k8  
additional dependent parent allowance 供养父母额外免税额 q?$<{Z"  
additional provision 额外拨款 hQ_gOI  
additional stamp duty 附加印花税 >A.m`w  
additional tax 补加税罚款；补加税款 I*4g ;1x  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 A(1
dq  
adjudged bankrupt 被裁定破产 v=J[p;H^H  
adjudicated bankrupt 裁定破产人 Z(c2F]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9{&oVt~Y$  
adjudication of bankruptcy 裁定破产；宣告破产 "t&_!Rm  
adjudication of insolvency 裁定无力偿还债务 <sor;;T  
adjusted actual 经调整的实数；调整后的实数 L(`Rf0smt  
adjusted current assets 经调整的流动资产；调整后的流动资产 t|]2\6acuc  
adjusted figure 经调整的数字；调整后的数额 ^GC 8^f  
adjusted liabilities 经调整的负债；调整后的负债 T:0#se  
adjusted loss 经调整的亏损；调整后的亏损 ~# PC(g  
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 V9/PkuT  
adjusted profit 经调整的利润；调整后的利润 u(C?\HaH  
adjusted surplus 经调整的盈余额；调整后的盈余额 Al^h^ 9tJ  
adjusted value 经调整的价值；调整后的价值 d: LP8  
adjustment 调整；修订；理算〔保险〕 :\69N/uw`  
adjustment centre 调剂中心 `KHP?lX  
adjustment lag 调整过程的时间差距；调整时差 ^"{txd?6  
adjustment mechanism 调整机制 Z"5ew
U<?  
adjustment of loss 亏损调整 U}:e-
 
adjustment process 调整过程；调整程序 " "{#~X}  
adjustment range 调整幅度 !9g>/9h  
administered exchange rate 受管制汇率 q-D|96>8