[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: >hcA:\UPk  
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A share Ａ股；甲类股份 G1 ?."  
abatement of tax 减税；减扣免税额 t.sbfLu  
ABN AMRO Bank N.V. 荷兰银行 ZCJOh8  
above-the-line expenditure 线上项目支出；经常预算支出 |oq27*ix~m  
above-the-line receipt 线上项目收入；经常预算收入 Qe=,EXf  
ABSA Asia Limited 南非联合亚洲有限公司 P+iZ5S\kL=  
absolute change 绝对数值变更 {@1C,8n;  
absolute expenditure 实际开支 wB6ILTu1  
absolute guideline figure 绝对准则数字 X {,OP/  
absolute interest 绝对权益
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absolute order of discharge 绝对破产解除令 UUy% :t  
absolute profit margin 绝对利润幅度 acuch  
absolute value 实值；绝对值 d,}fp)  
absolutely vested interest 绝对既得权益 mQmn& :R  
absorbed cost 已吸收成本；已分摊成本 J/3qJst
 
absorption 吸收；分摊；合并 D}|PBR  
absorption rate 吸收率；摊配率；分摊率 =M"H~;f]  
ACB Finance Limited 亚洲商业财务有限公司 '=!@s1;{[;  
acceptable form of reciprocity 合理的互惠条件 L,
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acceptable rate 适当利率；适当汇率 Nx~9U g  
acceptance agreement 承兑协议 QJc3@  
acceptance for honour 参加承兑 1JIL6w _  
acceptor 承兑人；接受人；受票人 IYm~pXg^0  
acceptor for honour 参加承兑人 0HUSN_3F  
accident insurance 意外保险 Z$R6'EUb1  
Accident Insurance Association of Hong Kong 香港意外保险公会 s`* 'JM<  
accident insurance scheme 意外保险计划 ?Xm!;sS0  
accident year basis 意外年度基准 3 w
9 j~s  
accommodation 通融；贷款 5~T`R~Uqb  
accommodation bill 通融票据；空头票据 gakmg#ki  
accommodation party 汇票代发人 $:M*$r^u  
account balance 帐户余额；帐户结余 c$),/0td|  
account book 帐簿 6e,|HV  
account collected in advance 预收款项 :34#z.O  
account current book 往来帐簿 C3kxw1*  
account of after-acquired property 事后取得的财产报告 Bq~!_6fB  
account of defaulter 拖欠帐目 5ur M,1SQ@  
account payable 应付帐款 Xz)UH<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Js7(TFQE  
account receivable 应收帐款 zx"'WM *  
account receivable report 应收帐款报表 4`lt 4L  
account statement 结单；帐单；会计财务报表 ;K<e]RI;?  
account title 帐户名称；会计科目 `YTagUq7  
accountant's report 会计师报告 !@mV$nTA  
Accountant's Report Rules 会计师报告规则 ,]?Xf>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \\F^uM7,  
Accounting Arrangements 《会计安排》 oJC-?  
accounting basis 会计基础 ok;Yxp
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accounting by Official Receiver 破产管理署署长呈交的帐目 44bTx y  
Accounting Circular 《会计通告》 %2Q:+6)  
accounting class 会计类别 UpL1C~&  
accounting date 记帐日期；会计结算日期 (Fq|hgOA>M  
accounting for money 款项核算 ,bT|:T@ny  
Accounting Officer 会计主任 xW@y=l Cu  
accounting period 会计报告期；会计期 1qWIku  
accounting policy 会计政策；会计方针 ~=hM y`Ml  
accounting practice 会计惯例 VXt8y)?a  
accounting principle 会计准则 ;xFx%^M}br  
accounting record 会计记录 $0WO 4C%M  
accounting report 会计报告 8wGq:@#=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }gL:"C"~  
Accounting Society of China 中国会计学会 oTOr,Mn0\6  
accounting statement 会计报表 @y%4BU&>0  
accounting system 会计制度；会计系统 ju Q&v>9W)  
accounting transaction 会计事项；帐务交易 H..g2;
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accounting treatment 会计处理 g_lj/u]P  
accounting year 会计年度 ?sQOz[ig;  
accretion 增值；添加 zbHNj(~  
accrual 应计项目；应累算数目 3xS+Pu\)  
accrual basis 应计制；权责发生制 VW^6qf/,  
accrual basis accounting 应计制会计；权责发生制会计 lz>YjK:  
accrue 应累算；应计 E$5)]<p! <  
accrued benefit 应累算利益 :3`6P:^  
accrued charges 应计费用 q$)$?"  
accrued cumulative preference share dividend 应累算的累积优先股股息 ([~9v@+  
accrued expenses 应累算费用 W.OcmA>x  
accrued interest payable 应付利息；应计未付利息 &u5OL?>  
accrued interest receivable 应收利息；应计未收利息 ~(E.$y7P  
accrued right 累算权益 KL:x!GsV5e  
accruing profit 应累算的利润 ZH8O%>!  
accumulated fiscal reserve 累积财政储备 z3!j>X_w  
accumulated profit 累积利润；滚存溢利 %lVc7L2]  
accumulated reserve 累积储备 ^LfN6{  
accumulation of surplus income 累积收益盈余 2NS(;tBB0  
acquired assets 既得资产 ACQc 0:q  
acquisition 收购；购置；取得 Rh!B4oB4  
acquisition cost 购置成本 dQUZ11  
acquisition expenses 购置费用 MB]8iy8  
acquisition of 100% interest 收购全部股权 ]IbX<  
acquisition of control 取得控制权 8:9m< ^4S(  
acquisition of fixed assets 购置固定资产 7_Yxz$m  
acquisition of shell “买壳” t)|*-=  
acquisition price 收购价 N{L'Q0!  
act of God 天灾 .FUws  
acting partner 执事合伙人 `#O%ZZ +  
active market 买卖活跃的市场；交投畅旺的市场；旺市 g)7~vm2/,
 
active partner 积极参与的合伙人 l,cnMr^.W  
active trading 交投活跃 ~{Gbu
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actual circulation 实际流通 /.1c<!  
actual cost 实际成本 cM&5SyxiuE  
actual expenditure 实际开支；实际支出 y/}[S@4uB  
actual income 实际入息；实际收入；实际收益 7!%/vO0m  
actual market 现货市场 `Y HnL4  
actual price 现货价；实际价格 Q]j[+ e  
actual profit 实际利润
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actual quotation 实盘；实际价位；实际报价 hY$ gzls4  
actual year basis 按实际年度计算 : utY4  
actuals 实货 l-;u*JA  
actuarial investigation 精算调查 8<
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actuarial principle 精算原则 !|!k9~v!  
actuarial report 精算师报告 u6hDjN  
Actuarial Society of Hong Kong 香港精算学会 >eX&HSoy  
actuarial valuation 精算师估值 ckR>ps[u  
actuary 精算师 ~s.~ X5  
ad referendum agreement 暂定协议；有待覆核的协定 !*2cK>`  
ad valorem duty 从价税；按值征税 aYTVY
g  
ad valorem duty system 从价税制 Z>=IP-,>  
ad valorem fee 从价费 Y0nn n  
ad valorem tariff 从价关税 P#^-{;B
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additional allowance 额外免税额 _5<d'fBd  
additional amount for unexpired risk 未过期风险的额外款额 $~x#Q?-y  
additional assessable profit 补加应评税利润 <2b&AF{En  
additional assessment 补加评税 "Zk# bQ2j  
additional commitment 额外承担 -Jqm0)2  
additional commitment vote 额外承担拨款 Q;9-aZ.H  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pib i#  
additional dependent parent allowance 供养父母额外免税额 [bE-Uu7q5P  
additional provision 额外拨款 E P1f6ps  
additional stamp duty 附加印花税 'i-6JG%  
additional tax 补加税罚款；补加税款 NifD pqjgt  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @Z0?1+k  
adjudged bankrupt 被裁定破产 kV>[$6  
adjudicated bankrupt 裁定破产人 r~mZ?dI  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 UB%Zq1D|t  
adjudication of bankruptcy 裁定破产；宣告破产 %:yp>nm  
adjudication of insolvency 裁定无力偿还债务 2o8:[3C5  
adjusted actual 经调整的实数；调整后的实数 9;W2zcN  
adjusted current assets 经调整的流动资产；调整后的流动资产 @zu IR0Gr)  
adjusted figure 经调整的数字；调整后的数额 tX'`4!{@+  
adjusted liabilities 经调整的负债；调整后的负债 0L->e(Vf7u  
adjusted loss 经调整的亏损；调整后的亏损 Uc>kiWW  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 c@SNbY4}%  
adjusted profit 经调整的利润；调整后的利润 fU/&e^, 's  
adjusted surplus 经调整的盈余额；调整后的盈余额 \"]KF8c^_  
adjusted value 经调整的价值；调整后的价值 !H)$_d \uj  
adjustment 调整；修订；理算〔保险〕 |3LD"! rEx  
adjustment centre 调剂中心 Q{+*F8%8V<  
adjustment lag 调整过程的时间差距；调整时差 U-F\3a;&  
adjustment mechanism 调整机制 AN193o   
adjustment of loss 亏损调整 u{| Q[hf[  
adjustment process 调整过程；调整程序 MP/@Mf\<E  
adjustment range 调整幅度 [z:.52@!  
administered exchange rate 受管制汇率 n
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