[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: [^N8v;O  
Y!3Mm*  
A share Ａ股；甲类股份 :+ASZE.  
abatement of tax 减税；减扣免税额 0QzUcr)3+  
ABN AMRO Bank N.V. 荷兰银行 z@70{*  
above-the-line expenditure 线上项目支出；经常预算支出 D8S?xK7[  
above-the-line receipt 线上项目收入；经常预算收入 x"N{5  
ABSA Asia Limited 南非联合亚洲有限公司 g(X-]/C{  
absolute change 绝对数值变更 r'TxYM-R  
absolute expenditure 实际开支 gK&MdF*  
absolute guideline figure 绝对准则数字 ?(C(9vO  
absolute interest 绝对权益 wEQ7=Gy x  
absolute order of discharge 绝对破产解除令 S7|6dwQ&  
absolute profit margin 绝对利润幅度 ~Onj|w7  
absolute value 实值；绝对值 %:jVx  
absolutely vested interest 绝对既得权益 R,Gr{"H  
absorbed cost 已吸收成本；已分摊成本 Sn o7Ru2  
absorption 吸收；分摊；合并 /5x~3~  
absorption rate 吸收率；摊配率；分摊率 =O~ J  
ACB Finance Limited 亚洲商业财务有限公司 JpI(Vc
d  
acceptable form of reciprocity 合理的互惠条件 n jfh4}g:  
acceptable rate 适当利率；适当汇率 WA'&0i4  
acceptance agreement 承兑协议 m=saUhI*9  
acceptance for honour 参加承兑 .2K4<UOAbm  
acceptor 承兑人；接受人；受票人 S%NS7$`a  
acceptor for honour 参加承兑人 [Ej#NHs  
accident insurance 意外保险 Sio> QL Y  
Accident Insurance Association of Hong Kong 香港意外保险公会 UU7E+4O&  
accident insurance scheme 意外保险计划 jb~W(8cj  
accident year basis 意外年度基准 O }ES/<an  
accommodation 通融；贷款 | c:E)S\  
accommodation bill 通融票据；空头票据 3CKd[=-Z  
accommodation party 汇票代发人 d65fkz==A)  
account balance 帐户余额；帐户结余 PIZnzZ@Z;  
account book 帐簿 -dj9
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account collected in advance 预收款项 [RAzKzC\M  
account current book 往来帐簿 5} v(Ks>  
account of after-acquired property 事后取得的财产报告 2s^9q9NS"  
account of defaulter 拖欠帐目 P^lzl:|  
account payable 应付帐款 2 }9of[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 |JUb 1|gi  
account receivable 应收帐款 S":55YQev!  
account receivable report 应收帐款报表 ^)JUl!5j]C  
account statement 结单；帐单；会计财务报表 eT(/D/jan  
account title 帐户名称；会计科目 iRbTH}
4i  
accountant's report 会计师报告 Q140b;Z  
Accountant's Report Rules 会计师报告规则 `6R.*hq  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8fG$><@
 
Accounting Arrangements 《会计安排》 # N
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accounting basis 会计基础 U-U^N7  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y)Os]<N1  
Accounting Circular 《会计通告》 }NH\Q$IU  
accounting class 会计类别 )2nx5"  
accounting date 记帐日期；会计结算日期 8!R +wy  
accounting for money 款项核算 Z+gG.|"k  
Accounting Officer 会计主任 aEO``W  
accounting period 会计报告期；会计期 : ~RY  
accounting policy 会计政策；会计方针 S= NG
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accounting practice 会计惯例 IIn
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accounting principle 会计准则 vb&1 S  
accounting record 会计记录 Mu1H*;_8  
accounting report 会计报告 Z(|@C(IL0\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gv
6}GE
 
Accounting Society of China 中国会计学会 1X ?9Ji)h  
accounting statement 会计报表 B4&K2;fg_  
accounting system 会计制度；会计系统 _v[yY3=3  
accounting transaction 会计事项；帐务交易 ?(t{VdZSzQ  
accounting treatment 会计处理 O_E\(So  
accounting year 会计年度 `4xnM`:L"  
accretion 增值；添加 a>05Yxw  
accrual 应计项目；应累算数目 =&!L&M<<  
accrual basis 应计制；权责发生制 ZaNZUVBh  
accrual basis accounting 应计制会计；权责发生制会计 F6L}n-p5  
accrue 应累算；应计 b0PQ;?R#V  
accrued benefit 应累算利益 5W Z9z-6  
accrued charges 应计费用 ~ z< &vQ=  
accrued cumulative preference share dividend 应累算的累积优先股股息 J~e%EjN5e  
accrued expenses 应累算费用 L~Hl?bK  
accrued interest payable 应付利息；应计未付利息 M0B6v}^H  
accrued interest receivable 应收利息；应计未收利息 9<" .
1  
accrued right 累算权益 V(?PKb-w)  
accruing profit 应累算的利润 EMTAl;P  
accumulated fiscal reserve 累积财政储备 7_=7 ;PQ<  
accumulated profit 累积利润；滚存溢利 x5X;^.1Fr  
accumulated reserve 累积储备 Ej[
:!L  
accumulation of surplus income 累积收益盈余 >*wF~G*k  
acquired assets 既得资产 _EusY3q  
acquisition 收购；购置；取得 ?<*mIf:?  
acquisition cost 购置成本 o94]:$=~  
acquisition expenses 购置费用 ,/bSa/x`  
acquisition of 100% interest 收购全部股权 t+H=%{z  
acquisition of control 取得控制权 MF41q%9p  
acquisition of fixed assets 购置固定资产 'Nqa=_<WW  
acquisition of shell “买壳” $-=QTX  
acquisition price 收购价 +,g"8&>  
act of God 天灾 G $F3dx.I  
acting partner 执事合伙人 *EB`~s  
active market 买卖活跃的市场；交投畅旺的市场；旺市 nt5x[xa  
active partner 积极参与的合伙人 aFbIJm=!  
active trading 交投活跃 0afDqvrC6  
actual circulation 实际流通 =JR6-A1>  
actual cost 实际成本 TwaK>t96[  
actual expenditure 实际开支；实际支出 l>kREfHq!{  
actual income 实际入息；实际收入；实际收益 ^&Exa6=*FT  
actual market 现货市场 4Y>J,c  
actual price 现货价；实际价格 D)_67w|u|  
actual profit 实际利润 AB:JXMyK  
actual quotation 实盘；实际价位；实际报价 AeZ__X  
actual year basis 按实际年度计算 C
j +{%^#  
actuals 实货 ;1^([>|  
actuarial investigation 精算调查 (b*PDhl`+  
actuarial principle 精算原则 b@>MA  
actuarial report 精算师报告 c1wP/?|.>  
Actuarial Society of Hong Kong 香港精算学会 9_4bw9A  
actuarial valuation 精算师估值 jG E=7  
actuary 精算师 p$:ERI  
ad referendum agreement 暂定协议；有待覆核的协定 }5nVZ ;  
ad valorem duty 从价税；按值征税 "R!)"B==  
ad valorem duty system 从价税制 Qm >x?  
ad valorem fee 从价费 O/N@Gz[g%  
ad valorem tariff 从价关税 e Lj1  
additional allowance 额外免税额 !Z}d^ $  
additional amount for unexpired risk 未过期风险的额外款额 Jfe<$-$$7  
additional assessable profit 补加应评税利润 B(zcoWQ*B  
additional assessment 补加评税 f)b+> !  
additional commitment 额外承担 Rn4Bl8z'>  
additional commitment vote 额外承担拨款 tx9;8K3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &hSABtr}  
additional dependent parent allowance 供养父母额外免税额 [#3*R_#8R  
additional provision 额外拨款 BPwn!ii|  
additional stamp duty 附加印花税 oZ!1^o3V  
additional tax 补加税罚款；补加税款 P\nz;}nv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CC~:z/4,N  
adjudged bankrupt 被裁定破产 gR]NH  
adjudicated bankrupt 裁定破产人 JHvawFBN<u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z+%w|Sx  
adjudication of bankruptcy 裁定破产；宣告破产 Pc:5*H  
adjudication of insolvency 裁定无力偿还债务 b<]
Ae!I'  
adjusted actual 经调整的实数；调整后的实数 ->rr4xaKC  
adjusted current assets 经调整的流动资产；调整后的流动资产 iL6Yk @  
adjusted figure 经调整的数字；调整后的数额 w{$X :Z  
adjusted liabilities 经调整的负债；调整后的负债 <pXF$a:s  
adjusted loss 经调整的亏损；调整后的亏损 937 z*mh  
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 2|re4  
adjusted profit 经调整的利润；调整后的利润 bZKlQ<sI  
adjusted surplus 经调整的盈余额；调整后的盈余额 h't! 1u  
adjusted value 经调整的价值；调整后的价值 qrw"z iW  
adjustment 调整；修订；理算〔保险〕 s-[v[w'E  
adjustment centre 调剂中心 )/vse5EG+  
adjustment lag 调整过程的时间差距；调整时差 [v V5@nP:  
adjustment mechanism 调整机制 |}07tUq  
adjustment of loss 亏损调整 !VoAN5#;  
adjustment process 调整过程；调整程序 $[*QsU%%  
adjustment range 调整幅度 -
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administered exchange rate 受管制汇率 ?\.DG`Zxc