[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: c o^h2b  
~kDJ-V  
A share Ａ股；甲类股份 ,]]IJ;: w  
abatement of tax 减税；减扣免税额 QF*cdc<  
ABN AMRO Bank N.V. 荷兰银行 A2A_F|f  
above-the-line expenditure 线上项目支出；经常预算支出 'Yc^9;C(  
above-the-line receipt 线上项目收入；经常预算收入 zM<L_l&  
ABSA Asia Limited 南非联合亚洲有限公司 Eelv i5  
absolute change 绝对数值变更 R?- zJ ;  
absolute expenditure 实际开支 FS!)KxC/-  
absolute guideline figure 绝对准则数字 ^} wF^ _  
absolute interest 绝对权益 $MfRw
  
absolute order of discharge 绝对破产解除令 r=AA /n<  
absolute profit margin 绝对利润幅度 asLrXGGyT  
absolute value 实值；绝对值 FCKyKn  
absolutely vested interest 绝对既得权益 KHJ wCv  
absorbed cost 已吸收成本；已分摊成本 k"/Rjd(;  
absorption 吸收；分摊；合并 y}|E)  
absorption rate 吸收率；摊配率；分摊率 C-h?#/#?y  
ACB Finance Limited 亚洲商业财务有限公司 8IBr#+0  
acceptable form of reciprocity 合理的互惠条件 9nFWJn  
acceptable rate 适当利率；适当汇率 ~ L>M-D4o  
acceptance agreement 承兑协议 ;vX1U8  
acceptance for honour 参加承兑 ,\a
Lv  
acceptor 承兑人；接受人；受票人 +*Uv+oC|  
acceptor for honour 参加承兑人 EIyFGCw|U  
accident insurance 意外保险 p0]\QM l1  
Accident Insurance Association of Hong Kong 香港意外保险公会 &}pF6eIar  
accident insurance scheme 意外保险计划 Hr!$mf)h  
accident year basis 意外年度基准 >lzXyT6x8  
accommodation 通融；贷款 VEn3b  
accommodation bill 通融票据；空头票据 DBLM0*B  
accommodation party 汇票代发人 %^nNt:N0  
account balance 帐户余额；帐户结余 .j tv Hr}U  
account book 帐簿 de.f
?y  
account collected in advance 预收款项 E'(nJ  
account current book 往来帐簿 `ah|B
V  
account of after-acquired property 事后取得的财产报告 t+]1D@hv  
account of defaulter 拖欠帐目 SBDGms  
account payable 应付帐款 d"Wuu1tEY  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (uhE'IQ{(  
account receivable 应收帐款 I;eo y,  
account receivable report 应收帐款报表 B I3fk  
account statement 结单；帐单；会计财务报表 u^CL }t*  
account title 帐户名称；会计科目 %.l={B,i  
accountant's report 会计师报告 NJ-Ji> w  
Accountant's Report Rules 会计师报告规则 B'`25u_e<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J]{<Z?%  
Accounting Arrangements 《会计安排》 nKnrh]hX  
accounting basis 会计基础 o76!
7  
accounting by Official Receiver 破产管理署署长呈交的帐目 [
m6+I9  
Accounting Circular 《会计通告》 r)K5<[\r  
accounting class 会计类别 $8AW  
accounting date 记帐日期；会计结算日期 )|k#cT{=M  
accounting for money 款项核算 M+HhTW;I=  
Accounting Officer 会计主任 p|mFF0SL  
accounting period 会计报告期；会计期 wAX;)PLg  
accounting policy 会计政策；会计方针 Fu5Y<*x  
accounting practice 会计惯例 $?]`2*i  
accounting principle 会计准则 {x _cgsn  
accounting record 会计记录 4>vO9q  
accounting report 会计报告 pPo(nH|<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \@N~{72:k  
Accounting Society of China 中国会计学会 Th*}U&  
accounting statement 会计报表 g;6/P2w  
accounting system 会计制度；会计系统 ;Oqf{em];  
accounting transaction 会计事项；帐务交易 k`|E&+
og  
accounting treatment 会计处理 vD?D]8.F~Q  
accounting year 会计年度 bj6Yz,g F  
accretion 增值；添加 BmccSC;o4  
accrual 应计项目；应累算数目 \)wch P_0  
accrual basis 应计制；权责发生制 w\eC{,00:  
accrual basis accounting 应计制会计；权责发生制会计 <j,3D
n  
accrue 应累算；应计 bR~(Ry`  
accrued benefit 应累算利益 x;E/   
accrued charges 应计费用 5y\35kT'  
accrued cumulative preference share dividend 应累算的累积优先股股息 b7~Jl+
m  
accrued expenses 应累算费用 a7F_{Mm  
accrued interest payable 应付利息；应计未付利息 :9%e:-  
accrued interest receivable 应收利息；应计未收利息 Dykh|"  
accrued right 累算权益 <g;,or#$  
accruing profit 应累算的利润 !X~NL+  
accumulated fiscal reserve 累积财政储备 v{uq  
accumulated profit 累积利润；滚存溢利 SG|AJ9  
accumulated reserve 累积储备 SOM? 0.  
accumulation of surplus income 累积收益盈余 '-Cx-=  
acquired assets 既得资产 ytjZ7J['{  
acquisition 收购；购置；取得 k}&wy  
acquisition cost 购置成本 yI#qkl-  
acquisition expenses 购置费用 &B[*L+-E  
acquisition of 100% interest 收购全部股权 b$fmU"%&|  
acquisition of control 取得控制权 ?Fny_{&^H  
acquisition of fixed assets 购置固定资产 p V u[  
acquisition of shell “买壳” KW[y+c u.#  
acquisition price 收购价 8Q<Nl=g>'  
act of God 天灾 !&g_hmnIF  
acting partner 执事合伙人 a{^z= =  
active market 买卖活跃的市场；交投畅旺的市场；旺市 U]vUa^nG  
active partner 积极参与的合伙人 ?QJx!'Y,p  
active trading 交投活跃 jdu6P+_8n  
actual circulation 实际流通 K{/i2^4  
actual cost 实际成本 d v[.u{#tP  
actual expenditure 实际开支；实际支出 zF[Xem
 
actual income 实际入息；实际收入；实际收益 (@xC-
*  
actual market 现货市场 oST)E5X;7  
actual price 现货价；实际价格 nAl \9#M  
actual profit 实际利润 p}1gac_c  
actual quotation 实盘；实际价位；实际报价 ('C)S)98C  
actual year basis 按实际年度计算 \ m oLQ  
actuals 实货 Y<VX.S2kf  
actuarial investigation 精算调查 %%?}db1n  
actuarial principle 精算原则 Ao
`e{  
actuarial report 精算师报告 Fs $FR-x  
Actuarial Society of Hong Kong 香港精算学会 y] D\i5Xv  
actuarial valuation 精算师估值 _BJ:GDz>  
actuary 精算师 g_P98_2f.k  
ad referendum agreement 暂定协议；有待覆核的协定 Ib{l$#  
ad valorem duty 从价税；按值征税 (:`4*xK  
ad valorem duty system 从价税制 JWg.0d$hM  
ad valorem fee 从价费 #iv4L  
ad valorem tariff 从价关税 U2<q dknB  
additional allowance 额外免税额 6wwbH}*=?  
additional amount for unexpired risk 未过期风险的额外款额 Ji9o0YR  
additional assessable profit 补加应评税利润 H7&y79mB  
additional assessment 补加评税 qg`ae  
additional commitment 额外承担 p.g>+7  
additional commitment vote 额外承担拨款 wUr(i*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p19(>|$J  
additional dependent parent allowance 供养父母额外免税额 F)Q[ cai  
additional provision 额外拨款 h~Z &L2V  
additional stamp duty 附加印花税 /]Y#*r8jRi  
additional tax 补加税罚款；补加税款 *v K~t|z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 EHn!ZrQgh  
adjudged bankrupt 被裁定破产 __$;Z  
adjudicated bankrupt 裁定破产人 hOZTD0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 R--s u:  
adjudication of bankruptcy 裁定破产；宣告破产 u;rmqo1  
adjudication of insolvency 裁定无力偿还债务 T3 ie-G@<  
adjusted actual 经调整的实数；调整后的实数 _zM?"16I}  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^K1mh9O  
adjusted figure 经调整的数字；调整后的数额 hN=kU9@knC  
adjusted liabilities 经调整的负债；调整后的负债
K\xM%O?  
adjusted loss 经调整的亏损；调整后的亏损 cRr3!<EZ  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 fDB.r$|d  
adjusted profit 经调整的利润；调整后的利润 8YRT0/V  
adjusted surplus 经调整的盈余额；调整后的盈余额 YB4 ZI  
adjusted value 经调整的价值；调整后的价值 ;0oL*d[1Z  
adjustment 调整；修订；理算〔保险〕 tyW[i8)O}  
adjustment centre 调剂中心 lg$aRqI29  
adjustment lag 调整过程的时间差距；调整时差 f~P YK  
adjustment mechanism 调整机制 O^-QqCZE  
adjustment of loss 亏损调整 v+Y^mV`|  
adjustment process 调整过程；调整程序 >m1b/J3#  
adjustment range 调整幅度 oz{X"jfu  
administered exchange rate 受管制汇率 3T]cDVQ_