[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: &kzys
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A share Ａ股；甲类股份 v[|W\y@H/3  
abatement of tax 减税；减扣免税额 tnnGM,"ol  
ABN AMRO Bank N.V. 荷兰银行 yIn$A pSGY  
above-the-line expenditure 线上项目支出；经常预算支出 q 0F6MAXj  
above-the-line receipt 线上项目收入；经常预算收入 %H\J@{f  
ABSA Asia Limited 南非联合亚洲有限公司 5C1EdQ4S0  
absolute change 绝对数值变更 b9X* 2pnWJ  
absolute expenditure 实际开支 8>[g/%W  
absolute guideline figure 绝对准则数字 9o5D3 d K  
absolute interest 绝对权益 h-1?c\Qq:  
absolute order of discharge 绝对破产解除令 tXtNK2-1  
absolute profit margin 绝对利润幅度 ':;k<(<-  
absolute value 实值；绝对值 wjl)yo$z  
absolutely vested interest 绝对既得权益 ciODTq?  
absorbed cost 已吸收成本；已分摊成本 Jf?6y~X>Y  
absorption 吸收；分摊；合并 $4xSI"+M%  
absorption rate 吸收率；摊配率；分摊率 ~x8nC%qPvq  
ACB Finance Limited 亚洲商业财务有限公司 ]87BP%G  
acceptable form of reciprocity 合理的互惠条件 V>T?'GbS  
acceptable rate 适当利率；适当汇率 k2v:F  
acceptance agreement 承兑协议 M]r?m@)  
acceptance for honour 参加承兑 )pHlWi|h  
acceptor 承兑人；接受人；受票人 %\<b{x# G  
acceptor for honour 参加承兑人 mF\!~ag|  
accident insurance 意外保险 #{|cSaX<  
Accident Insurance Association of Hong Kong 香港意外保险公会 Qh&Qsyo%  
accident insurance scheme 意外保险计划 x']'ODs  
accident year basis 意外年度基准 DBHy%i  
accommodation 通融；贷款 {7goYzQsi%  
accommodation bill 通融票据；空头票据 To>,8E+GAb  
accommodation party 汇票代发人 q5R| ^ uf  
account balance 帐户余额；帐户结余 #gV n7wq  
account book 帐簿 Ll|_Wd.K,  
account collected in advance 预收款项 ~
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account current book 往来帐簿 HGGq;Nbm  
account of after-acquired property 事后取得的财产报告 ;`#R9
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account of defaulter 拖欠帐目 A!bG2{r  
account payable 应付帐款 /dY
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account payee only [A/C payee only] 只可转帐；存入收款人帐户 ).5X  
account receivable 应收帐款 @ye!? %  
account receivable report 应收帐款报表 Y/.C+wW2  
account statement 结单；帐单；会计财务报表 G@H!D[wd  
account title 帐户名称；会计科目 ;_(f(8BO   
accountant's report 会计师报告 EpAgKzVpJ  
Accountant's Report Rules 会计师报告规则 2HFn\kjj.s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 g.Xk6"kO  
Accounting Arrangements 《会计安排》 n6%`  
accounting basis 会计基础 hU#e\L 7  
accounting by Official Receiver 破产管理署署长呈交的帐目 7l69SQo]?  
Accounting Circular 《会计通告》 ~'_cBJ 'XD  
accounting class 会计类别 tNTSy
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accounting date 记帐日期；会计结算日期 }'x;J   
accounting for money 款项核算 {Uw 0zC  
Accounting Officer 会计主任 :ZrJL&  
accounting period 会计报告期；会计期 !e|\ 1v'
0  
accounting policy 会计政策；会计方针 _f[Q\gK  
accounting practice 会计惯例 f(5(V
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accounting principle 会计准则 <:&vAX L  
accounting record 会计记录 xN-,gT'!
 
accounting report 会计报告 W r/-{Wt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8v;^jo>ug  
Accounting Society of China 中国会计学会 yQ2=d5'V`  
accounting statement 会计报表 ~w>h#{RB  
accounting system 会计制度；会计系统 O{LCHtN  
accounting transaction 会计事项；帐务交易 -x//@8"   
accounting treatment 会计处理 uNzc,OH  
accounting year 会计年度 y>a?<*Y+e  
accretion 增值；添加 ]P?<2,  
accrual 应计项目；应累算数目 ~18a&T:  
accrual basis 应计制；权责发生制 @oAz  
accrual basis accounting 应计制会计；权责发生制会计 ]1!" q40)]  
accrue 应累算；应计 MoIh=rw  
accrued benefit 应累算利益 lxL5Rit@Px  
accrued charges 应计费用 Q7865  
accrued cumulative preference share dividend 应累算的累积优先股股息 y"JR kJ
 
accrued expenses 应累算费用 A;TP~xq\  
accrued interest payable 应付利息；应计未付利息 g lMHT,  
accrued interest receivable 应收利息；应计未收利息 7QsD"rL  
accrued right 累算权益 "313eeIt%i  
accruing profit 应累算的利润 {6'Xz  
accumulated fiscal reserve 累积财政储备 vQEV,d1  
accumulated profit 累积利润；滚存溢利 V"4Z9Qg}  
accumulated reserve 累积储备 !__0Vk[s  
accumulation of surplus income 累积收益盈余 @ma(py  
acquired assets 既得资产 3$\k=q3`#  
acquisition 收购；购置；取得 ^LMgOA(7  
acquisition cost 购置成本 ?"d$SK"6Z  
acquisition expenses 购置费用 n"(!v7YNp  
acquisition of 100% interest 收购全部股权 ShB]U5b:k  
acquisition of control 取得控制权 s6bsV
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acquisition of fixed assets 购置固定资产
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acquisition of shell “买壳” /v R>.'  
acquisition price 收购价 \/NF??k,jk  
act of God 天灾 U[C4!k:0  
acting partner 执事合伙人 ;m(iKwDt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^dQ{vL@9b9  
active partner 积极参与的合伙人 8+F5n!
 
active trading 交投活跃 [qYr~:`-[  
actual circulation 实际流通 -R`{]7V  
actual cost 实际成本 %=aKW[uq]  
actual expenditure 实际开支；实际支出 `geHSx_  
actual income 实际入息；实际收入；实际收益 .hl_zc#  
actual market 现货市场 |mb2<!ag{  
actual price 现货价；实际价格 B 71/nt9  
actual profit 实际利润 ]O@$}B];)  
actual quotation 实盘；实际价位；实际报价 A]z*#+Sl  
actual year basis 按实际年度计算 -pu5O9 @  
actuals 实货 AcH-TIgM/  
actuarial investigation 精算调查  ?%,NOX  
actuarial principle 精算原则 ?{ir $M  
actuarial report 精算师报告 ^Bx[%  
Actuarial Society of Hong Kong 香港精算学会 y?$DDD  
actuarial valuation 精算师估值 1+x" 5<(W  
actuary 精算师 tb3VqFx  
ad referendum agreement 暂定协议；有待覆核的协定 d#ir=+o{h  
ad valorem duty 从价税；按值征税 P49\A^5S!  
ad valorem duty system 从价税制 )[Y B&  
ad valorem fee 从价费 &k}f "TX2  
ad valorem tariff 从价关税 *%j$i_  
additional allowance 额外免税额 #.Rn6|V/4  
additional amount for unexpired risk 未过期风险的额外款额 Luq4q95]  
additional assessable profit 补加应评税利润 pCIzpEsRs  
additional assessment 补加评税 V>{< pS  
additional commitment 额外承担 7{;it uqX  
additional commitment vote 额外承担拨款 _P;D.>?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rpR${%jc  
additional dependent parent allowance 供养父母额外免税额 z|l*5@p  
additional provision 额外拨款 Ni,nQ;9  
additional stamp duty 附加印花税 %q{q.(M#  
additional tax 补加税罚款；补加税款 FcDS*ZEk!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 kBu{ bxL  
adjudged bankrupt 被裁定破产 x$Dq0FX!%_  
adjudicated bankrupt 裁定破产人 !gsvF\XDM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +&EXTZ@o  
adjudication of bankruptcy 裁定破产；宣告破产 mDB  
adjudication of insolvency 裁定无力偿还债务 -3I3 X  
adjusted actual 经调整的实数；调整后的实数 r~4uIUE{  
adjusted current assets 经调整的流动资产；调整后的流动资产 #+I'V\[  
adjusted figure 经调整的数字；调整后的数额 IrLGAQ0  
adjusted liabilities 经调整的负债；调整后的负债 iGN\ >m}  
adjusted loss 经调整的亏损；调整后的亏损 ahBqYAK9  
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 {1W:@6tl  
adjusted profit 经调整的利润；调整后的利润 Wa_qD  
adjusted surplus 经调整的盈余额；调整后的盈余额 S{@}ECla  
adjusted value 经调整的价值；调整后的价值 )9QtnM  
adjustment 调整；修订；理算〔保险〕 %bW_,b  
adjustment centre 调剂中心 .HqFdsm  
adjustment lag 调整过程的时间差距；调整时差 ZCiCZ)oc  
adjustment mechanism 调整机制 r"h;JC/&<T  
adjustment of loss 亏损调整 9"[;ld<  
adjustment process 调整过程；调整程序 E~'mxx~i  
adjustment range 调整幅度 vvoxK0  
administered exchange rate 受管制汇率 UO/sv2CN