[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: v@ OM  
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A share Ａ股；甲类股份 ,v*<yz/  
abatement of tax 减税；减扣免税额 d)jX%Z$LC  
ABN AMRO Bank N.V. 荷兰银行 Qv:J#uVw?O  
above-the-line expenditure 线上项目支出；经常预算支出 J `{HMv  
above-the-line receipt 线上项目收入；经常预算收入 *saO~.-;4  
ABSA Asia Limited 南非联合亚洲有限公司 {t&+abY
 
absolute change 绝对数值变更 ^
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absolute expenditure 实际开支 DSx D531[A  
absolute guideline figure 绝对准则数字 ;/<J&#2.  
absolute interest 绝对权益 Ue]GHJ2  
absolute order of discharge 绝对破产解除令 zj9aaZ}  
absolute profit margin 绝对利润幅度 ~yuj;9m3  
absolute value 实值；绝对值
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absolutely vested interest 绝对既得权益 0qMf6  
absorbed cost 已吸收成本；已分摊成本 ^LJ
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absorption 吸收；分摊；合并 _gi?GQj  
absorption rate 吸收率；摊配率；分摊率 E>6:59 +  
ACB Finance Limited 亚洲商业财务有限公司 (_O_zu8_  
acceptable form of reciprocity 合理的互惠条件 gEQevy`T%c  
acceptable rate 适当利率；适当汇率 B$cx '_zF  
acceptance agreement 承兑协议 S
)d_
A  
acceptance for honour 参加承兑 9Fm><,0'u  
acceptor 承兑人；接受人；受票人 #3act)m  
acceptor for honour 参加承兑人 )x*pkE**c  
accident insurance 意外保险 YKs^aQm#  
Accident Insurance Association of Hong Kong 香港意外保险公会 1]j_4M14aA  
accident insurance scheme 意外保险计划 :N([s(}!$2  
accident year basis 意外年度基准 obhq2sK  
accommodation 通融；贷款 {,rVA(I@  
accommodation bill 通融票据；空头票据 u6(>?r-  
accommodation party 汇票代发人 _K"X  
account balance 帐户余额；帐户结余 jNA^ (|:  
account book 帐簿 /IN/SZx  
account collected in advance 预收款项 O;*.dR  
account current book 往来帐簿 t'0dyQ%u  
account of after-acquired property 事后取得的财产报告 "|l-NUe  
account of defaulter 拖欠帐目 BnL
WC  
account payable 应付帐款 saaN$tU7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *FT )`  
account receivable 应收帐款 cCH2=v4hU  
account receivable report 应收帐款报表 X%b.] A  
account statement 结单；帐单；会计财务报表 Gp/yr  
account title 帐户名称；会计科目 U:.  
accountant's report 会计师报告 Mo2b"A;}|  
Accountant's Report Rules 会计师报告规则 L4'FL?~I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 HjAQF?;V  
Accounting Arrangements 《会计安排》 kWgZIkY  
accounting basis 会计基础 z@0*QZ.y1  
accounting by Official Receiver 破产管理署署长呈交的帐目 $}/ !mXI5  
Accounting Circular 《会计通告》 eY1$smh t  
accounting class 会计类别 ^^I3%6UY  
accounting date 记帐日期；会计结算日期 *XK9-%3  
accounting for money 款项核算 kG7q4jFwP  
Accounting Officer 会计主任 3:h9cO/9  
accounting period 会计报告期；会计期 a!>yX ex  
accounting policy 会计政策；会计方针 LA.xLU3  
accounting practice 会计惯例 m18If  
accounting principle 会计准则 9s-op:5  
accounting record 会计记录 kgvB80$4  
accounting report 会计报告 j:9kJq>mv  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }'KVi=qnHb  
Accounting Society of China 中国会计学会 VzR(OB  
accounting statement 会计报表 lFNf/j^Z  
accounting system 会计制度；会计系统 ]r{-K63P{!  
accounting transaction 会计事项；帐务交易 'V5^D<1P  
accounting treatment 会计处理 <<da TQV  
accounting year 会计年度 0omg%1vt<A  
accretion 增值；添加 PL#
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accrual 应计项目；应累算数目 XK (y ?Y1  
accrual basis 应计制；权责发生制 zOpl #%"  
accrual basis accounting 应计制会计；权责发生制会计 [9WtoA,k
x  
accrue 应累算；应计 ;u'mSJI'  
accrued benefit 应累算利益 T7AFL=  
accrued charges 应计费用 e4V4%Q
w  
accrued cumulative preference share dividend 应累算的累积优先股股息 .Y%)&  
accrued expenses 应累算费用 DGx9 \8^  
accrued interest payable 应付利息；应计未付利息 y#AwuC K  
accrued interest receivable 应收利息；应计未收利息 ,R1`/aRy  
accrued right 累算权益 u":D{+wC|  
accruing profit 应累算的利润 IPU'M*|Q  
accumulated fiscal reserve 累积财政储备 ,*2%6t`N?  
accumulated profit 累积利润；滚存溢利 6EhRCl  
accumulated reserve 累积储备 @xJ qG"  
accumulation of surplus income 累积收益盈余 U
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acquired assets 既得资产 v2dCkn /  
acquisition 收购；购置；取得 _=1SR\  
acquisition cost 购置成本 k[l+~5ix  
acquisition expenses 购置费用 )""i"/Mn  
acquisition of 100% interest 收购全部股权 ${#5$U+kI  
acquisition of control 取得控制权 EdA_Hf  
acquisition of fixed assets 购置固定资产 @^y/V@lDm  
acquisition of shell “买壳” w0Fi~
:b  
acquisition price 收购价 SzR0Mu3uK  
act of God 天灾 :z%vNKy1  
acting partner 执事合伙人 2,O-/A;tW*  
active market 买卖活跃的市场；交投畅旺的市场；旺市  U&PAs e  
active partner 积极参与的合伙人 Ru Q\H0
pr  
active trading 交投活跃 oh`I$  
actual circulation 实际流通 )^uLZMNaI  
actual cost 实际成本 !ZbNW4rIP  
actual expenditure 实际开支；实际支出 BJk:h-m [  
actual income 实际入息；实际收入；实际收益 Y;je::"  
actual market 现货市场 a}a_&rf~Z  
actual price 现货价；实际价格 z12[vN   
actual profit 实际利润 WIXzxI<)  
actual quotation 实盘；实际价位；实际报价 I]>-~_  
actual year basis 按实际年度计算 hA?j"y0?  
actuals 实货 -
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actuarial investigation 精算调查 PG9won5_  
actuarial principle 精算原则 $"T1W=;j9  
actuarial report 精算师报告 p8
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Actuarial Society of Hong Kong 香港精算学会 -9/YS  
actuarial valuation 精算师估值 x{u_kepv[k  
actuary 精算师 FpE83}@".w  
ad referendum agreement 暂定协议；有待覆核的协定 6)P~3C'  
ad valorem duty 从价税；按值征税 )_b#c+  
ad valorem duty system 从价税制 k+44ud.j  
ad valorem fee 从价费 {o7ibw=E)  
ad valorem tariff 从价关税 A6}M F  
additional allowance 额外免税额 +&tY&dQQB  
additional amount for unexpired risk 未过期风险的额外款额 ;)[RG\  
additional assessable profit 补加应评税利润 P"_x/C(]@J  
additional assessment 补加评税 $Vbgfp
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additional commitment 额外承担 3S:}fPR  
additional commitment vote 额外承担拨款 1j6ZSE/*|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (`4^|_gw  
additional dependent parent allowance 供养父母额外免税额 TQ" [2cY  
additional provision 额外拨款 m:/@DZ  
additional stamp duty 附加印花税 &qFdP'E;$  
additional tax 补加税罚款；补加税款 #O^H?3Q3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 fu9 y3`  
adjudged bankrupt 被裁定破产 zY(*Xk  
adjudicated bankrupt 裁定破产人 b]~X U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 u.0Z)j}N  
adjudication of bankruptcy 裁定破产；宣告破产 7'j?GzaQ+  
adjudication of insolvency 裁定无力偿还债务 eg)=^b  
adjusted actual 经调整的实数；调整后的实数 ]1%H.pF  
adjusted current assets 经调整的流动资产；调整后的流动资产 B+ GPTQSTb  
adjusted figure 经调整的数字；调整后的数额 9 # /z[!  
adjusted liabilities 经调整的负债；调整后的负债 Kom$i<O?48  
adjusted loss 经调整的亏损；调整后的亏损 d7^:z%Eb|  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Iqe4O~)  
adjusted profit 经调整的利润；调整后的利润 W$N_GR'4  
adjusted surplus 经调整的盈余额；调整后的盈余额 BkA>':bUr  
adjusted value 经调整的价值；调整后的价值 uwQ{y>SG  
adjustment 调整；修订；理算〔保险〕 :^3MN  
adjustment centre 调剂中心 .Q?cNSWU  
adjustment lag 调整过程的时间差距；调整时差 )& %X AW{  
adjustment mechanism 调整机制 ;38DBo  
adjustment of loss 亏损调整 d4[M{LSl  
adjustment process 调整过程；调整程序 "f~S3?^!2  
adjustment range 调整幅度 >t'/(y  
administered exchange rate 受管制汇率 !zvKl;yT