[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: /'E[03I~  
s :BW}PM  
A share Ａ股；甲类股份 aPK:k$.  
abatement of tax 减税；减扣免税额 >;Vfs{Z(q  
ABN AMRO Bank N.V. 荷兰银行 Fj2z$  
above-the-line expenditure 线上项目支出；经常预算支出  :TR:tf  
above-the-line receipt 线上项目收入；经常预算收入 &Xh>w(u  
ABSA Asia Limited 南非联合亚洲有限公司  bKK'U4  
absolute change 绝对数值变更 )!cucY  
absolute expenditure 实际开支 XqUQ{^;aI  
absolute guideline figure 绝对准则数字 0'.z|
Jg=  
absolute interest 绝对权益 _u u&?<h  
absolute order of discharge 绝对破产解除令 :@"o.8p   
absolute profit margin 绝对利润幅度 @>.a QE  
absolute value 实值；绝对值 p8 @8b "  
absolutely vested interest 绝对既得权益 WLwi  
absorbed cost 已吸收成本；已分摊成本 MMC$c=4"  
absorption 吸收；分摊；合并 frW\!r{LT  
absorption rate 吸收率；摊配率；分摊率 5 
}Ge  
ACB Finance Limited 亚洲商业财务有限公司 |2n*Ds'  
acceptable form of reciprocity 合理的互惠条件 DR3om;Uk  
acceptable rate 适当利率；适当汇率 y6-P6T  
acceptance agreement 承兑协议 +r//8&  
acceptance for honour 参加承兑 T+zhj ++  
acceptor 承兑人；接受人；受票人 |j 9d.M  
acceptor for honour 参加承兑人 +8<|P&fH  
accident insurance 意外保险 PK C}!>2  
Accident Insurance Association of Hong Kong 香港意外保险公会 (/mR p  
accident insurance scheme 意外保险计划 A-n@:` n~  
accident year basis 意外年度基准 1c5+XCr  
accommodation 通融；贷款 Tu!2lHK;  
accommodation bill 通融票据；空头票据 tTjadnX  
accommodation party 汇票代发人 'E\/H17  
account balance 帐户余额；帐户结余 /M,C%.-  
account book 帐簿 <{ER#}b:O  
account collected in advance 预收款项 m|') A  
account current book 往来帐簿 X!aC6gujOH  
account of after-acquired property 事后取得的财产报告 :d AC:h  
account of defaulter 拖欠帐目 #EG W76 f  
account payable 应付帐款 c)*,">$#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :VkuK@Th`  
account receivable 应收帐款 aru;
yR  
account receivable report 应收帐款报表 `49:!M$i  
account statement 结单；帐单；会计财务报表 VyMFALSe]h  
account title 帐户名称；会计科目 p*NKM} ]I  
accountant's report 会计师报告 u=6LPwiI  
Accountant's Report Rules 会计师报告规则 0~a9gBG  
accounting and auditing procedure 会计与审计程序；会计与核数程序 GhJ<L3  
Accounting Arrangements 《会计安排》 Io;x~i09K  
accounting basis 会计基础 &@v&5EXOw  
accounting by Official Receiver 破产管理署署长呈交的帐目 0?$jC-@k:  
Accounting Circular 《会计通告》 +g9CklJ  
accounting class 会计类别 WMw|lV r  
accounting date 记帐日期；会计结算日期 >Ut4INV  
accounting for money 款项核算 @u>:(9bp  
Accounting Officer 会计主任 \ u*R6z  
accounting period 会计报告期；会计期 nF5\iV  
accounting policy 会计政策；会计方针 eu MJ c  
accounting practice 会计惯例 ^)nIf)9}7  
accounting principle 会计准则 gmqL,H#  
accounting record 会计记录 "Wb>y*S   
accounting report 会计报告 E%b*MU  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 nk*T x  
Accounting Society of China 中国会计学会 g1H$wU3eu  
accounting statement 会计报表 DqJzsk' d3  
accounting system 会计制度；会计系统 (y^svXU}a  
accounting transaction 会计事项；帐务交易 ` t6|09e  
accounting treatment 会计处理 A{ a4;`}5  
accounting year 会计年度 Leu93f2  
accretion 增值；添加 Fa0NHX2:  
accrual 应计项目；应累算数目 uFUVcWt  
accrual basis 应计制；权责发生制 \H4$9lPk  
accrual basis accounting 应计制会计；权责发生制会计 Ajm  
accrue 应累算；应计 ]as+gZ8  
accrued benefit 应累算利益 1F'x$~ZI  
accrued charges 应计费用 O}-+o1  
accrued cumulative preference share dividend 应累算的累积优先股股息 vNDf1B5z  
accrued expenses 应累算费用 =h>jo&=Wad  
accrued interest payable 应付利息；应计未付利息 O<`N0
 
accrued interest receivable 应收利息；应计未收利息 Xk(p:^ R  
accrued right 累算权益 jmBsPSGIC  
accruing profit 应累算的利润 'PvOOhm,  
accumulated fiscal reserve 累积财政储备 a7>^^? |  
accumulated profit 累积利润；滚存溢利 ["H2H rI2  
accumulated reserve 累积储备 &5y |Q?  
accumulation of surplus income 累积收益盈余 [9C{\t  
acquired assets 既得资产 zHX7%x,Cq  
acquisition 收购；购置；取得 rqWD#FB=z  
acquisition cost 购置成本 ROr|n]aJj  
acquisition expenses 购置费用 pf`vH`r  
acquisition of 100% interest 收购全部股权 M\A6;dz'  
acquisition of control 取得控制权 WkMB  
acquisition of fixed assets 购置固定资产 xUF5  
acquisition of shell “买壳” STL+tLJ  
acquisition price 收购价 !BjJ5m  
act of God 天灾 x yrlR;Sk  
acting partner 执事合伙人 !!<H*9]+W;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 S[
e> 8  
active partner 积极参与的合伙人 -4
v2]  
active trading 交投活跃 T0X+\&W  
actual circulation 实际流通 V4ybrUWK  
actual cost 实际成本 `sLD>@m  
actual expenditure 实际开支；实际支出 ':7gYP*v  
actual income 实际入息；实际收入；实际收益 +F92_a4  
actual market 现货市场 ew&"n2r  
actual price 现货价；实际价格 w\1K.j=>|N  
actual profit 实际利润 ckkm}
|&m  
actual quotation 实盘；实际价位；实际报价 6Zx)L|B  
actual year basis 按实际年度计算 6SF29[&  
actuals 实货 *o=[p2d"X  
actuarial investigation 精算调查 /[I#3|  
actuarial principle 精算原则 !>?*gc.<  
actuarial report 精算师报告 !8*7{7  
Actuarial Society of Hong Kong 香港精算学会 !}hG|Y6s  
actuarial valuation 精算师估值 629ogJo8  
actuary 精算师 .naSK`J,`  
ad referendum agreement 暂定协议；有待覆核的协定 r8Z.}<j  
ad valorem duty 从价税；按值征税 6f^IAa|  
ad valorem duty system 从价税制 VKcVwq  
ad valorem fee 从价费 +W"DN5UV  
ad valorem tariff 从价关税 hz+c]K  
additional allowance 额外免税额 w7~cY=  
additional amount for unexpired risk 未过期风险的额外款额 Eih6?Lpu  
additional assessable profit 补加应评税利润 <C_FRpR<f  
additional assessment 补加评税 1Q7]1fRu  
additional commitment 额外承担 y=2nV  
additional commitment vote 额外承担拨款 ?&D.b$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l\
37/Z  
additional dependent parent allowance 供养父母额外免税额 EGzlRSgO  
additional provision 额外拨款 FK@Gd)(  
additional stamp duty 附加印花税 0.&-1pw  
additional tax 补加税罚款；补加税款 H`4KhdqR
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 S])*LUi  
adjudged bankrupt 被裁定破产 G%>{Z?!B  
adjudicated bankrupt 裁定破产人 i,mZg+;w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9h"3u;/,  
adjudication of bankruptcy 裁定破产；宣告破产 ;( (|0Xa  
adjudication of insolvency 裁定无力偿还债务 SNC)c
q+{  
adjusted actual 经调整的实数；调整后的实数 y$9XHubu  
adjusted current assets 经调整的流动资产；调整后的流动资产 j9R+;u/!  
adjusted figure 经调整的数字；调整后的数额 qG3MyK%O\  
adjusted liabilities 经调整的负债；调整后的负债 A&{eC C  
adjusted loss 经调整的亏损；调整后的亏损 Yo\%53w/  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ZyV^d3F@$  
adjusted profit 经调整的利润；调整后的利润 |
Es,$  
adjusted surplus 经调整的盈余额；调整后的盈余额 a>&dAo}  
adjusted value 经调整的价值；调整后的价值 2>g!+p Ox  
adjustment 调整；修订；理算〔保险〕 a28`)17z  
adjustment centre 调剂中心 PY#_$ C  
adjustment lag 调整过程的时间差距；调整时差 !`dMTW  
adjustment mechanism 调整机制 s8;*Wt  
adjustment of loss 亏损调整 Oo/@A_JO@  
adjustment process 调整过程；调整程序 a&Me#H{  
adjustment range 调整幅度 "}b/[U@>  
administered exchange rate 受管制汇率 ~&WBA]w'+