[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: ]5(T{  
ed3d 6/%HR  
A share Ａ股；甲类股份 %v}SJEXFp  
abatement of tax 减税；减扣免税额 5>9KW7^L  
ABN AMRO Bank N.V. 荷兰银行 RLnsy,  
above-the-line expenditure 线上项目支出；经常预算支出 { 'A`ram  
above-the-line receipt 线上项目收入；经常预算收入 t<~WDI|AN  
ABSA Asia Limited 南非联合亚洲有限公司 EY~b,MIL4  
absolute change 绝对数值变更 (PVK|Q55y  
absolute expenditure 实际开支 :r4]8X-
 
absolute guideline figure 绝对准则数字 7 s+j)  
absolute interest 绝对权益 Q?"o
.T';  
absolute order of discharge 绝对破产解除令 )"(
ojh  
absolute profit margin 绝对利润幅度 3k YVk  
absolute value 实值；绝对值
+Dvdv<+  
absolutely vested interest 绝对既得权益 bBx.snBK  
absorbed cost 已吸收成本；已分摊成本 cnJL*{H<2  
absorption 吸收；分摊；合并 >L5fc".  
absorption rate 吸收率；摊配率；分摊率 \VY!= 9EV  
ACB Finance Limited 亚洲商业财务有限公司 _(J;!,  
acceptable form of reciprocity 合理的互惠条件 IE;Fu67wi  
acceptable rate 适当利率；适当汇率 9NUft 8QB  
acceptance agreement 承兑协议 D.7,xgH  
acceptance for honour 参加承兑 X?6E0/r&9  
acceptor 承兑人；接受人；受票人 MHF31/g\  
acceptor for honour 参加承兑人 T >pz/7gb  
accident insurance 意外保险 a#i85su  
Accident Insurance Association of Hong Kong 香港意外保险公会 %62W[Oh5  
accident insurance scheme 意外保险计划  ywQ>T+  
accident year basis 意外年度基准 0^%\! Xxq  
accommodation 通融；贷款 qcN{p7=0  
accommodation bill 通融票据；空头票据 |aAu4
 
accommodation party 汇票代发人 'eM90I%(  
account balance 帐户余额；帐户结余

L#  
account book 帐簿 ,(1n(FZ  
account collected in advance 预收款项 i oIOyj  
account current book 往来帐簿 =D&xw2  
account of after-acquired property 事后取得的财产报告 JA=9EnTU  
account of defaulter 拖欠帐目 N3M:|D  
account payable 应付帐款 8S8^sP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ? nVwT[  
account receivable 应收帐款 4blw9x N  
account receivable report 应收帐款报表 v~l_6V}  
account statement 结单；帐单；会计财务报表 nqp:nw  
account title 帐户名称；会计科目 D)kh"cK*1  
accountant's report 会计师报告 KBUClx?  
Accountant's Report Rules 会计师报告规则 C]X:@^Hy  
accounting and auditing procedure 会计与审计程序；会计与核数程序 FWi c/ 7  
Accounting Arrangements 《会计安排》 8| -j]   
accounting basis 会计基础 tYe+7s  
accounting by Official Receiver 破产管理署署长呈交的帐目 g]fdsZv  
Accounting Circular 《会计通告》 fPW|)e"  
accounting class 会计类别 YN=dLr([<  
accounting date 记帐日期；会计结算日期 K;n2mXYGM  
accounting for money 款项核算 o+NPe36  
Accounting Officer 会计主任 \vH /bL  
accounting period 会计报告期；会计期 4yZ'+\ +I  
accounting policy 会计政策；会计方针 dwH8Zg$B  
accounting practice 会计惯例 /]xu=q2  
accounting principle 会计准则 qVHXZdGL  
accounting record 会计记录 FJ/>=2^B  
accounting report 会计报告 v
jTs[eq>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rP5&&Hso  
Accounting Society of China 中国会计学会 v?BVUH>#
9  
accounting statement 会计报表 % VV\biO]  
accounting system 会计制度；会计系统 S1Z~-i*w  
accounting transaction 会计事项；帐务交易 o{W4@:Ib  
accounting treatment 会计处理 /J0Y
F  
accounting year 会计年度 .o27uB.  
accretion 增值；添加 a&sVcsX  
accrual 应计项目；应累算数目 7o+JQ&fF;  
accrual basis 应计制；权责发生制 |8QXjzH  
accrual basis accounting 应计制会计；权责发生制会计 /.knZ_aJ!  
accrue 应累算；应计 `[OJ)tHE  
accrued benefit 应累算利益 |b BA0.yS  
accrued charges 应计费用 uG5RE  
accrued cumulative preference share dividend 应累算的累积优先股股息 >A]U.C  
accrued expenses 应累算费用 NWSm  
accrued interest payable 应付利息；应计未付利息 b]-~{' +  
accrued interest receivable 应收利息；应计未收利息 gs xT  
accrued right 累算权益 g6s&nH`Z2  
accruing profit 应累算的利润 I.4o9Z[?  
accumulated fiscal reserve 累积财政储备 X@["Jjp  
accumulated profit 累积利润；滚存溢利 /~8<;N>,+  
accumulated reserve 累积储备 2 qA"emUM  
accumulation of surplus income 累积收益盈余 "e3T;
M+  
acquired assets 既得资产 ^|b]E  
acquisition 收购；购置；取得
v$WH#;(\  
acquisition cost 购置成本 "M-zBBY]  
acquisition expenses 购置费用 |D@/4B1P  
acquisition of 100% interest 收购全部股权 tom1u>1n  
acquisition of control 取得控制权 N7wKaezE  
acquisition of fixed assets 购置固定资产 ak
SUk)}e  
acquisition of shell “买壳” m L#%H(  
acquisition price 收购价 ]j4Nl?5*x  
act of God 天灾 fGwRv%$^  
acting partner 执事合伙人 \!*3bR  
active market 买卖活跃的市场；交投畅旺的市场；旺市
*y}<7R  
active partner 积极参与的合伙人 mY)Y47iL  
active trading 交投活跃 JU6PBY~C'  
actual circulation 实际流通 _,"?R]MO  
actual cost 实际成本 ?cZ#0U  
actual expenditure 实际开支；实际支出 E43Gk!/|(  
actual income 实际入息；实际收入；实际收益 Tz`O+fx&  
actual market 现货市场 `rwzCwA1  
actual price 现货价；实际价格 Fm{/&U^  
actual profit 实际利润 +zl2|'  
actual quotation 实盘；实际价位；实际报价 (Yv)%2  
actual year basis 按实际年度计算 ?k 4|;DD  
actuals 实货 &7fwYV  
actuarial investigation 精算调查 5PcN$r"P  
actuarial principle 精算原则 <P% <EgOE  
actuarial report 精算师报告 #"T< mM7  
Actuarial Society of Hong Kong 香港精算学会 FFG/v`NM  
actuarial valuation 精算师估值 Lddk:u&J  
actuary 精算师 y^iju(  
ad referendum agreement 暂定协议；有待覆核的协定 un&Z' .   
ad valorem duty 从价税；按值征税 ]Qu.-F#g  
ad valorem duty system 从价税制 3iKy>  
ad valorem fee 从价费 rUz-\H(-  
ad valorem tariff 从价关税 bV3
az/U  
additional allowance 额外免税额 ^zfO=XN  
additional amount for unexpired risk 未过期风险的额外款额 :xBG~D  
additional assessable profit 补加应评税利润 ]N& Y25oT5  
additional assessment 补加评税 yF _@^V  
additional commitment 额外承担 `R\nw)xq  
additional commitment vote 额外承担拨款 pA%Sybw+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1DTA Dh0  
additional dependent parent allowance 供养父母额外免税额 CyW Mr/'  
additional provision 额外拨款 |_} LMkU)  
additional stamp duty 附加印花税 &A1~x!`  
additional tax 补加税罚款；补加税款 @[2Go}VF  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 QAk.~ob  
adjudged bankrupt 被裁定破产 NDqvt$  
adjudicated bankrupt 裁定破产人 6Hh\ys  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 17..  
adjudication of bankruptcy 裁定破产；宣告破产 p'fD:M:  
adjudication of insolvency 裁定无力偿还债务 W5f|#{&L:  
adjusted actual 经调整的实数；调整后的实数 +HpPVuV  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,$,c<M  
adjusted figure 经调整的数字；调整后的数额 y-1!@|l0:6  
adjusted liabilities 经调整的负债；调整后的负债 +n>_NVe  
adjusted loss 经调整的亏损；调整后的亏损 Q,`R-?v  
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 8M~^/
Zc  
adjusted profit 经调整的利润；调整后的利润 IQm[,Fh  
adjusted surplus 经调整的盈余额；调整后的盈余额 \-h%z%{R  
adjusted value 经调整的价值；调整后的价值 qs|{  
adjustment 调整；修订；理算〔保险〕 !EuqJjh  
adjustment centre 调剂中心 Ld9YbL:  
adjustment lag 调整过程的时间差距；调整时差 Hf#VW^  
adjustment mechanism 调整机制 J}{a&3@Hm  
adjustment of loss 亏损调整 rD?G7l<~>_  
adjustment process 调整过程；调整程序 sN_c4"\q  
adjustment range 调整幅度 YWK|AT-4  
administered exchange rate 受管制汇率 O,c}T7A'?w