[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: ]=EM@  
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A share Ａ股；甲类股份 ~aXqU#8  
abatement of tax 减税；减扣免税额 m3^/:<  
ABN AMRO Bank N.V. 荷兰银行 7Mx
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above-the-line expenditure 线上项目支出；经常预算支出 1 Vy,&[c~"  
above-the-line receipt 线上项目收入；经常预算收入 vNW jH!'  
ABSA Asia Limited 南非联合亚洲有限公司 &6j<ca  
absolute change 绝对数值变更 H2r8,|XL  
absolute expenditure 实际开支 vMs;>lhtg  
absolute guideline figure 绝对准则数字 /:\3 \{?0m  
absolute interest 绝对权益 /U$8TT8+-  
absolute order of discharge 绝对破产解除令 W><dYy=z5
 
absolute profit margin 绝对利润幅度 =9G;PVk|  
absolute value 实值；绝对值 :+%Zh@u\  
absolutely vested interest 绝对既得权益 \]Dt4o*yZ  
absorbed cost 已吸收成本；已分摊成本 =pIy  
absorption 吸收；分摊；合并 9]>iSG^H  
absorption rate 吸收率；摊配率；分摊率 f{lZKfrp  
ACB Finance Limited 亚洲商业财务有限公司 _Hd{sd#xX1  
acceptable form of reciprocity 合理的互惠条件 f&
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acceptable rate 适当利率；适当汇率 3I|3wQ&#(  
acceptance agreement 承兑协议 q+a.G2S  
acceptance for honour 参加承兑 CodSJ,  
acceptor 承兑人；接受人；受票人 kzq29S  
acceptor for honour 参加承兑人 @ 2_<,;$  
accident insurance 意外保险 6e25V4e?I  
Accident Insurance Association of Hong Kong 香港意外保险公会 >J=<bhR  
accident insurance scheme 意外保险计划 nPkZHIxuD  
accident year basis 意外年度基准 ~JuKV&&}K  
accommodation 通融；贷款 X8<2L2:  
accommodation bill 通融票据；空头票据 [<wbbvXR  
accommodation party 汇票代发人 *]x*B@RF  
account balance 帐户余额；帐户结余 ~"!a9GZ  
account book 帐簿 "%@uO)A /  
account collected in advance 预收款项 7W9~1 .SC  
account current book 往来帐簿 Iia.k'N  
account of after-acquired property 事后取得的财产报告 JeY'8B  
account of defaulter 拖欠帐目 vtMJ@!MN;  
account payable 应付帐款 *o' 4,+=am  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0+b0<  
account receivable 应收帐款 bQaoMZB  
account receivable report 应收帐款报表 )~rB}>^Z  
account statement 结单；帐单；会计财务报表 D6Y6^eS-  
account title 帐户名称；会计科目 hxC!+ArVe  
accountant's report 会计师报告 1Qh`6Ya f  
Accountant's Report Rules 会计师报告规则 ]v5-~E!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Gqyue7;0,  
Accounting Arrangements 《会计安排》 sF
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accounting basis 会计基础 {$^SP7qV#>  
accounting by Official Receiver 破产管理署署长呈交的帐目 q2_`v5t  
Accounting Circular 《会计通告》 .h;S e  
accounting class 会计类别 ); 6,H.v  
accounting date 记帐日期；会计结算日期 4?/7 b c  
accounting for money 款项核算 nDlO5 pe"d  
Accounting Officer 会计主任
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accounting period 会计报告期；会计期 L8V3BH7B  
accounting policy 会计政策；会计方针 WwW^[k (X  
accounting practice 会计惯例 }`9`JmNM  
accounting principle 会计准则 O
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accounting record 会计记录 ^p_u.P  
accounting report 会计报告 hteOh#0{   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j[P8  
Accounting Society of China 中国会计学会 oA~4p(  
accounting statement 会计报表 $Kq<W{H3ut  
accounting system 会计制度；会计系统 k|O,1  
accounting transaction 会计事项；帐务交易 =J@`0H"  
accounting treatment 会计处理 l_v*7d  
accounting year 会计年度 k_3
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accretion 增值；添加 acOJ]]   
accrual 应计项目；应累算数目 C=VIT*=  
accrual basis 应计制；权责发生制 eO{@@?/y  
accrual basis accounting 应计制会计；权责发生制会计 z};ZxN  
accrue 应累算；应计 GM}C]MVD  
accrued benefit 应累算利益 4&N$:j<  
accrued charges 应计费用 (L|}`  
accrued cumulative preference share dividend 应累算的累积优先股股息 /#yA%0=w  
accrued expenses 应累算费用
2q%K)h  
accrued interest payable 应付利息；应计未付利息 h39e)%x1  
accrued interest receivable 应收利息；应计未收利息 kU
Hie   
accrued right 累算权益 $o^e:Y, a  
accruing profit 应累算的利润 VjTe4$ *  
accumulated fiscal reserve 累积财政储备 DuF7HTN[K  
accumulated profit 累积利润；滚存溢利 +AK:
(r  
accumulated reserve 累积储备 K&UE0JO'  
accumulation of surplus income 累积收益盈余 a{`"6 8  
acquired assets 既得资产 X&\o{w9%  
acquisition 收购；购置；取得 5 R*lVUix  
acquisition cost 购置成本 6s,2NeVWa  
acquisition expenses 购置费用 ~tNY"{OV#  
acquisition of 100% interest 收购全部股权 \n@V-b  
acquisition of control 取得控制权 IT1PPm  
acquisition of fixed assets 购置固定资产 b~W)S/wF$P  
acquisition of shell “买壳”  } gkP  
acquisition price 收购价 `{G?>z Fp  
act of God 天灾 S+FQa7k  
acting partner 执事合伙人 E&%jeR  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;i9>}]6  
active partner 积极参与的合伙人 M5Wl3tZL  
active trading 交投活跃 \/,g VT  
actual circulation 实际流通 d_iY&-gq/  
actual cost 实际成本 aRKv+{K  
actual expenditure 实际开支；实际支出 #` +]{4hR  
actual income 实际入息；实际收入；实际收益 IIaxgfhZ  
actual market 现货市场 $WNG07]tU  
actual price 现货价；实际价格 sPpS~wk*  
actual profit 实际利润 n4>cERfa  
actual quotation 实盘；实际价位；实际报价 A7(M,4`6  
actual year basis 按实际年度计算 qG^_c;l6
a  
actuals 实货 hwDXm9  
actuarial investigation 精算调查 E{gv,cUM  
actuarial principle 精算原则 8&T,LNZoY  
actuarial report 精算师报告 }Z-I2 =]  
Actuarial Society of Hong Kong 香港精算学会 ~@YQ,\Y  
actuarial valuation 精算师估值 ! IgoL&=  
actuary 精算师 sJ7sjrEp1  
ad referendum agreement 暂定协议；有待覆核的协定 \ 522,n`  
ad valorem duty 从价税；按值征税 v?%3~
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ad valorem duty system 从价税制 7O461$4v  
ad valorem fee 从价费 b8cVnP  
ad valorem tariff 从价关税 yId;\o B  
additional allowance 额外免税额 Tc,$TCF  
additional amount for unexpired risk 未过期风险的额外款额 &gWiu9WbS  
additional assessable profit 补加应评税利润 leIy|K>\m  
additional assessment 补加评税 \=8=wQv  
additional commitment 额外承担 kdBV1E+:C  
additional commitment vote 额外承担拨款 (0g7-Ci  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 WQ.i$ID/  
additional dependent parent allowance 供养父母额外免税额 +',^((o  
additional provision 额外拨款 *N 'hA5.z  
additional stamp duty 附加印花税 # |ddyCg2  
additional tax 补加税罚款；补加税款 w^U}|h"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7&px+155  
adjudged bankrupt 被裁定破产 {WKOJG+.  
adjudicated bankrupt 裁定破产人 H%cp^G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 w~{| S7/  
adjudication of bankruptcy 裁定破产；宣告破产 lJ'trYaq7  
adjudication of insolvency 裁定无力偿还债务 Ft$^x-d  
adjusted actual 经调整的实数；调整后的实数 m8u =u4z("  
adjusted current assets 经调整的流动资产；调整后的流动资产 W
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adjusted figure 经调整的数字；调整后的数额 enPLaiJ'|q  
adjusted liabilities 经调整的负债；调整后的负债 77^ "xsa  
adjusted loss 经调整的亏损；调整后的亏损 mw Z'=H  
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 pEkOSG  
adjusted profit 经调整的利润；调整后的利润 g#Mv&tU  
adjusted surplus 经调整的盈余额；调整后的盈余额 5=m3J!?  
adjusted value 经调整的价值；调整后的价值 XW^8A77H  
adjustment 调整；修订；理算〔保险〕 v}&#f&q!  
adjustment centre 调剂中心 8Y xhd .  
adjustment lag 调整过程的时间差距；调整时差 }<.7xz|V  
adjustment mechanism 调整机制 vi<X3G6Xh  
adjustment of loss 亏损调整 ret0z|  
adjustment process 调整过程；调整程序 _l<|1nH  
adjustment range 调整幅度 &:q[-K@!  
administered exchange rate 受管制汇率 >j) w\i