[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: P=G3:eX  
Dv`c<+q(#  
A share Ａ股；甲类股份  x]ot 2  
abatement of tax 减税；减扣免税额 "kqPmeI  
ABN AMRO Bank N.V. 荷兰银行 RViuJ;  
above-the-line expenditure 线上项目支出；经常预算支出 U:_^#\p  
above-the-line receipt 线上项目收入；经常预算收入 0_t!T'jr7  
ABSA Asia Limited 南非联合亚洲有限公司 +^T@sa`[I  
absolute change 绝对数值变更 ^K@C"j?M/  
absolute expenditure 实际开支 )w%!{hn  
absolute guideline figure 绝对准则数字 u\JNr}bL  
absolute interest 绝对权益 c~ V*:$F  
absolute order of discharge 绝对破产解除令 r]36zX v  
absolute profit margin 绝对利润幅度 E-g_".agO  
absolute value 实值；绝对值 3=ymm^  
absolutely vested interest 绝对既得权益 VY\&8n}e(  
absorbed cost 已吸收成本；已分摊成本 8Uxne2e  
absorption 吸收；分摊；合并 du^J2m{f  
absorption rate 吸收率；摊配率；分摊率 uu687|P
m  
ACB Finance Limited 亚洲商业财务有限公司 GR32S=\  
acceptable form of reciprocity 合理的互惠条件 {Y9q[D'g.  
acceptable rate 适当利率；适当汇率 o{[YA}xc  
acceptance agreement 承兑协议 #Mw8^FST  
acceptance for honour 参加承兑 2jhxQL  
acceptor 承兑人；接受人；受票人 cYt!n5w~W  
acceptor for honour 参加承兑人 6!FQzFCZq  
accident insurance 意外保险 ~&bq0(  
Accident Insurance Association of Hong Kong 香港意外保险公会 HyWCMK6b  
accident insurance scheme 意外保险计划 "'\$ g[k  
accident year basis 意外年度基准 PwLZkr@4^  
accommodation 通融；贷款 |Xy6PN8  
accommodation bill 通融票据；空头票据 |
$b}L7_  
accommodation party 汇票代发人 5XBH$&Td  
account balance 帐户余额；帐户结余 MFk5K  
account book 帐簿 @;RXL q/8  
account collected in advance 预收款项 n?Nt6U  
account current book 往来帐簿 Q'0d~6n&{  
account of after-acquired property 事后取得的财产报告 G'A R`"F  
account of defaulter 拖欠帐目 M/gGoE{  
account payable 应付帐款 ?5 7Sk+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %bfQ$a:  
account receivable 应收帐款 K(Bf2Mfq  
account receivable report 应收帐款报表 ixD)VcD-f  
account statement 结单；帐单；会计财务报表 @sC`!Rmy'-  
account title 帐户名称；会计科目 lU8`F(Mn  
accountant's report 会计师报告 <e</m)j  
Accountant's Report Rules 会计师报告规则 pIX`MlBdF  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @I!0-OjL  
Accounting Arrangements 《会计安排》 FJP-y5  
accounting basis 会计基础 Jze:[MYS  
accounting by Official Receiver 破产管理署署长呈交的帐目 dlTt_.  
Accounting Circular 《会计通告》 [HZv8HU|  
accounting class 会计类别 6,{$J  
accounting date 记帐日期；会计结算日期 BR yl4  
accounting for money 款项核算 `+Q%oj#FF  
Accounting Officer 会计主任 @J`"[%U  
accounting period 会计报告期；会计期 #O dJ"1A|  
accounting policy 会计政策；会计方针 yaH Zt`Y  
accounting practice 会计惯例 u:_,GQ )\  
accounting principle 会计准则 'SF<_aS(  
accounting record 会计记录 NHZz _a=  
accounting report 会计报告 ^$hH1H+V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |8tilOqI  
Accounting Society of China 中国会计学会 `RL"AH:+  
accounting statement 会计报表 w&T9;_/  
accounting system 会计制度；会计系统 @2 fg~2M1  
accounting transaction 会计事项；帐务交易  B,epzI  
accounting treatment 会计处理 fmDCPkj  
accounting year 会计年度 [K0(RDV)%  
accretion 增值；添加 '16b2n+F@#  
accrual 应计项目；应累算数目 fS78>*K  
accrual basis 应计制；权责发生制 'AH0ww_)n  
accrual basis accounting 应计制会计；权责发生制会计 @r/nF5  
accrue 应累算；应计 b}TS0+TF  
accrued benefit 应累算利益 ckE-",G  
accrued charges 应计费用 Dwfu.ZJa  
accrued cumulative preference share dividend 应累算的累积优先股股息 b!5~7Ub.No  
accrued expenses 应累算费用 UrEs4R1#  
accrued interest payable 应付利息；应计未付利息 Gu\q%'I  
accrued interest receivable 应收利息；应计未收利息 9m~p0ILh  
accrued right 累算权益 YGCL2Y  
accruing profit 应累算的利润 n8ZZ#}Nhg  
accumulated fiscal reserve 累积财政储备 %aVq+kC h  
accumulated profit 累积利润；滚存溢利 -4{<=y?"a  
accumulated reserve 累积储备 CdjI`  
accumulation of surplus income 累积收益盈余 nk's_a*Z  
acquired assets 既得资产 );&:9[b_  
acquisition 收购；购置；取得 *mvlb (' &  
acquisition cost 购置成本 %^1V4  
acquisition expenses 购置费用 JO6)-U$7UG  
acquisition of 100% interest 收购全部股权 hy"\RW  
acquisition of control 取得控制权 UJ')I`zuI  
acquisition of fixed assets 购置固定资产 fSvM(3Y<Qh  
acquisition of shell “买壳” Uf;^%*P4  
acquisition price 收购价 ]Ntmy;Q  
act of God 天灾 a'yK~;+_9  
acting partner 执事合伙人 |[aiJR[Q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -Cc^d!::  
active partner 积极参与的合伙人 h^(*Tv-!  
active trading 交投活跃 ud@%5d  
actual circulation 实际流通 Gm^U;u}=f  
actual cost 实际成本 EaY?aAuS:  
actual expenditure 实际开支；实际支出 ra gXn  
actual income 实际入息；实际收入；实际收益 O)n~](sC\  
actual market 现货市场 V#gK$uv  
actual price 现货价；实际价格 `Cynj+PCe  
actual profit 实际利润 uo%)1NS!  
actual quotation 实盘；实际价位；实际报价 hH8oyIC  
actual year basis 按实际年度计算 Vd+T$uC  
actuals 实货 m'=Crei  
actuarial investigation 精算调查 wIaony  
actuarial principle 精算原则 6HWE~`ok6  
actuarial report 精算师报告 `%"\@<  
Actuarial Society of Hong Kong 香港精算学会 wc^tgE  
actuarial valuation 精算师估值 ShP^A"Do  
actuary 精算师 .:%0E`E  
ad referendum agreement 暂定协议；有待覆核的协定 yg=q;Z>[~  
ad valorem duty 从价税；按值征税 .2Elr( &*h  
ad valorem duty system 从价税制 ?ri?GmI|  
ad valorem fee 从价费 LxSpctiNx  
ad valorem tariff 从价关税 >7T'OC  
additional allowance 额外免税额 Q1I6$8:7  
additional amount for unexpired risk 未过期风险的额外款额 W/bQd)Jvk  
additional assessable profit 补加应评税利润 K)|G0n*qS  
additional assessment 补加评税 \aUC(K~o\;  
additional commitment 额外承担 V1`o%;j  
additional commitment vote 额外承担拨款 :v&$o'Sak  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 o&)8o5  
additional dependent parent allowance 供养父母额外免税额 ?(F6#"
/E  
additional provision 额外拨款 sW'AjI  
additional stamp duty 附加印花税 dhf!o0'1M  
additional tax 补加税罚款；补加税款 VSI9U3t3w  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 GdxnpE  
adjudged bankrupt 被裁定破产 ' 9Xu p  
adjudicated bankrupt 裁定破产人 Hc$O{]sq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 m6\E$;`  
adjudication of bankruptcy 裁定破产；宣告破产 +RMSA^  
adjudication of insolvency 裁定无力偿还债务 SaAFz&WRl  
adjusted actual 经调整的实数；调整后的实数 m{cGK`/\  
adjusted current assets 经调整的流动资产；调整后的流动资产 CMG&7(MR  
adjusted figure 经调整的数字；调整后的数额 }Gm>`cw-  
adjusted liabilities 经调整的负债；调整后的负债  eFTpnG  
adjusted loss 经调整的亏损；调整后的亏损 5o'FS{6U  
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 7<#U(,YEA  
adjusted profit 经调整的利润；调整后的利润 iDz++VN
V  
adjusted surplus 经调整的盈余额；调整后的盈余额 /}fHt^2H  
adjusted value 经调整的价值；调整后的价值 v,{ :Ez(H  
adjustment 调整；修订；理算〔保险〕 r|fL&dtr  
adjustment centre 调剂中心 Ls$D$/:q?  
adjustment lag 调整过程的时间差距；调整时差 l\!f
j#  
adjustment mechanism 调整机制 0oZ= yh  
adjustment of loss 亏损调整 (pCrmyB  
adjustment process 调整过程；调整程序
Kp~VS<3  
adjustment range 调整幅度 Fg5kX  
administered exchange rate 受管制汇率 ~"&|W'he[