[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: )a,-Hc:Vz  
g(<02t!OT=  
A share Ａ股；甲类股份 \lHi=}0  
abatement of tax 减税；减扣免税额 ^T"9ZBkb  
ABN AMRO Bank N.V. 荷兰银行 9oS\{[x.  
above-the-line expenditure 线上项目支出；经常预算支出 =BY)>0?z  
above-the-line receipt 线上项目收入；经常预算收入 =:`1!W0I  
ABSA Asia Limited 南非联合亚洲有限公司 zNR
oFz.  
absolute change 绝对数值变更 R[ S*ON  
absolute expenditure 实际开支 _v4
TyJ  
absolute guideline figure 绝对准则数字 #C|:]moe  
absolute interest 绝对权益 , $5;  
absolute order of discharge 绝对破产解除令 6"WR}S0o  
absolute profit margin 绝对利润幅度 =]oBBokV  
absolute value 实值；绝对值 vIG8m@-!&;  
absolutely vested interest 绝对既得权益 wE3^6  
absorbed cost 已吸收成本；已分摊成本 *{tn/ro6a  
absorption 吸收；分摊；合并 M]!\X6<_  
absorption rate 吸收率；摊配率；分摊率 E*IkI))X0  
ACB Finance Limited 亚洲商业财务有限公司 O;
 EI&  
acceptable form of reciprocity 合理的互惠条件 g#`(& k  
acceptable rate 适当利率；适当汇率 \*6%o0c  
acceptance agreement 承兑协议 ^ef:cS$;  
acceptance for honour 参加承兑 _6THyj$f  
acceptor 承兑人；接受人；受票人 * b>W  
acceptor for honour 参加承兑人 is{I5IR\/  
accident insurance 意外保险 $=iz&{9  
Accident Insurance Association of Hong Kong 香港意外保险公会 7M}T^LC  
accident insurance scheme 意外保险计划 CZE5RzG  
accident year basis 意外年度基准 NI=t)[\F  
accommodation 通融；贷款 :BCjt@K}  
accommodation bill 通融票据；空头票据 oLk>|J  
accommodation party 汇票代发人 }r`!p5\$K0  
account balance 帐户余额；帐户结余 ?PiJ7|  
account book 帐簿 ?yddr`?W  
account collected in advance 预收款项 2j-|.l c  
account current book 往来帐簿 ;3Fgy8T  
account of after-acquired property 事后取得的财产报告 <;#d*&]  
account of defaulter 拖欠帐目 wQb")3dw  
account payable 应付帐款 eJE?H]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 00?^!';  
account receivable 应收帐款 td q;D  
account receivable report 应收帐款报表 En+4@BC  
account statement 结单；帐单；会计财务报表 *kgbcUf8  
account title 帐户名称；会计科目 2|tZ xlt-  
accountant's report 会计师报告 bjPI:j*XU  
Accountant's Report Rules 会计师报告规则 3s\2 9gq  
accounting and auditing procedure 会计与审计程序；会计与核数程序 eznw05U  
Accounting Arrangements 《会计安排》 -x3QgDno  
accounting basis 会计基础 -`]B4Nt6  
accounting by Official Receiver 破产管理署署长呈交的帐目 j9%u&  
Accounting Circular 《会计通告》 .qy._C2(  
accounting class 会计类别 wke
$  
accounting date 记帐日期；会计结算日期 &of %;>$>M  
accounting for money 款项核算 1 dz&J\|E#  
Accounting Officer 会计主任 C5i]n? )S  
accounting period 会计报告期；会计期 {~16j"  
accounting policy 会计政策；会计方针 go6Hb>  
accounting practice 会计惯例 Gw!jYnU  
accounting principle 会计准则 ?YXl.yj  
accounting record 会计记录 x*i5g`jx  
accounting report 会计报告 !fwLC"QC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s?=f,I  
Accounting Society of China 中国会计学会 ,V)yOLApVj  
accounting statement 会计报表 g Gg8O? Z  
accounting system 会计制度；会计系统 : i3-7k  
accounting transaction 会计事项；帐务交易 dSsMa3X[n  
accounting treatment 会计处理 P~;NwHZ?k  
accounting year 会计年度 #PoUCRR
C  
accretion 增值；添加 "pdG%$  
accrual 应计项目；应累算数目 h_?D%b~5
 
accrual basis 应计制；权责发生制 5LhFD  
accrual basis accounting 应计制会计；权责发生制会计 \PU|<Ru.  
accrue 应累算；应计 [rU8%  
accrued benefit 应累算利益 2 'xT%  
accrued charges 应计费用 $&n!j'C:  
accrued cumulative preference share dividend 应累算的累积优先股股息 y M , hF  
accrued expenses 应累算费用 :2 ?dl:l  
accrued interest payable 应付利息；应计未付利息 (BMFGyE3  
accrued interest receivable 应收利息；应计未收利息 0%k`*8  
accrued right 累算权益 -[`,MZf  
accruing profit 应累算的利润 ~8`r.1aUO  
accumulated fiscal reserve 累积财政储备 L\nWhmwl  
accumulated profit 累积利润；滚存溢利 0Vh|UJ'&7  
accumulated reserve 累积储备 W: cOzJ  
accumulation of surplus income 累积收益盈余 GpN tvo~  
acquired assets 既得资产 ?b2"~A  
acquisition 收购；购置；取得 `P)a
tQ  
acquisition cost 购置成本 #p*{p)]HiA  
acquisition expenses 购置费用 vhT te |(  
acquisition of 100% interest 收购全部股权 H~J#!3  
acquisition of control 取得控制权 "1&C\}.7  
acquisition of fixed assets 购置固定资产 Z)|*mJ  
acquisition of shell “买壳” v)d\ 5#7  
acquisition price 收购价 ^=pn!lK;^  
act of God 天灾 ~(-B%Az  
acting partner 执事合伙人 A"I:cw"KY  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `WC~cb\  
active partner 积极参与的合伙人 vxZvK0b620  
active trading 交投活跃 zYYc#N/  
actual circulation 实际流通 4B-v\3Ff  
actual cost 实际成本 I Vq9z  
actual expenditure 实际开支；实际支出 9FX'Uws  
actual income 实际入息；实际收入；实际收益 u <%,Ql  
actual market 现货市场 (3%NudkwT  
actual price 现货价；实际价格 #";(&|7  
actual profit 实际利润 JdfjOlEb  
actual quotation 实盘；实际价位；实际报价 v#(wc+[  
actual year basis 按实际年度计算 lk%rE  
actuals 实货 PD:" SfV,G  
actuarial investigation 精算调查 _E:]qv  
actuarial principle 精算原则 Pd%o6~_*  
actuarial report 精算师报告 9$)TAI&P  
Actuarial Society of Hong Kong 香港精算学会 c3`X19'%fM  
actuarial valuation 精算师估值 |mc!v*O  
actuary 精算师 + 3aAL&  
ad referendum agreement 暂定协议；有待覆核的协定 "DjD"?/b  
ad valorem duty 从价税；按值征税 enO5XsIc  
ad valorem duty system 从价税制 * "~^k^_b}  
ad valorem fee 从价费 y%cg  
ad valorem tariff 从价关税 9H" u\t|?  
additional allowance 额外免税额 (YGJw?]  
additional amount for unexpired risk 未过期风险的额外款额 ]{0 2!  
additional assessable profit 补加应评税利润 +smPR  
additional assessment 补加评税 SE;Jl[PgcL  
additional commitment 额外承担 [wjA8d.  
additional commitment vote 额外承担拨款 U5Q `r7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n3g3(}Q0  
additional dependent parent allowance 供养父母额外免税额 S$=])^dur  
additional provision 额外拨款 = =cAL"Z  
additional stamp duty 附加印花税 w6qx  
additional tax 补加税罚款；补加税款 B7fURL Rqr  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2
Af1-z^^K  
adjudged bankrupt 被裁定破产 n* 9)Y~  
adjudicated bankrupt 裁定破产人 Ih{(d O;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 egYJ.ZzF0  
adjudication of bankruptcy 裁定破产；宣告破产 W-<C
%9O!  
adjudication of insolvency 裁定无力偿还债务 :&/'rMi<T  
adjusted actual 经调整的实数；调整后的实数 /U`" Xx  
adjusted current assets 经调整的流动资产；调整后的流动资产 @@# ^G8+l  
adjusted figure 经调整的数字；调整后的数额 f}Mc2PQ-  
adjusted liabilities 经调整的负债；调整后的负债 (VI4kRj  
adjusted loss 经调整的亏损；调整后的亏损 }(hx$G^M  
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 Eii)zo8Xd  
adjusted profit 经调整的利润；调整后的利润 6*lTur9ni  
adjusted surplus 经调整的盈余额；调整后的盈余额 W+cmn)8  
adjusted value 经调整的价值；调整后的价值 }~:`9PV)Z%  
adjustment 调整；修订；理算〔保险〕 #B88w9 b`D  
adjustment centre 调剂中心 ^I5k+cL  
adjustment lag 调整过程的时间差距；调整时差 cE$<6&0  
adjustment mechanism 调整机制 H]H*Ouu["e  
adjustment of loss 亏损调整 3T
'9_v[Y  
adjustment process 调整过程；调整程序 4@u*#Bp`|  
adjustment range 调整幅度 &j<B22t!  
administered exchange rate 受管制汇率 Xa
t>d>nJ]