[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: y'ja< 1I>  
1gO2C$  
A share Ａ股；甲类股份 IGX:H)&*  
abatement of tax 减税；减扣免税额 "%8A:^1  
ABN AMRO Bank N.V. 荷兰银行 v}J;ZIb  
above-the-line expenditure 线上项目支出；经常预算支出 V@=V 5bZLs  
above-the-line receipt 线上项目收入；经常预算收入 &K^MNd  
ABSA Asia Limited 南非联合亚洲有限公司 *5%*|>  
absolute change 绝对数值变更 [-*F"}D,  
absolute expenditure 实际开支 
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absolute guideline figure 绝对准则数字 151tXSzLT  
absolute interest 绝对权益 dEM?~?  
absolute order of discharge 绝对破产解除令 u}9fj  
absolute profit margin 绝对利润幅度 o7&4G$FX~  
absolute value 实值；绝对值 e`{0d{Nd  
absolutely vested interest 绝对既得权益 !a1i Un9  
absorbed cost 已吸收成本；已分摊成本 r0m)j  
absorption 吸收；分摊；合并 47 u@4"M  
absorption rate 吸收率；摊配率；分摊率
V9x8R  
ACB Finance Limited 亚洲商业财务有限公司 ~!%0Z9>ap  
acceptable form of reciprocity 合理的互惠条件 X_; *`,<T  
acceptable rate 适当利率；适当汇率 bm&87  
acceptance agreement 承兑协议 . ,NB( s`  
acceptance for honour 参加承兑 #`tD1T{;  
acceptor 承兑人；接受人；受票人 KGZ?b2N?Va  
acceptor for honour 参加承兑人 a!Yb1[  
accident insurance 意外保险 w'Z!;4E0  
Accident Insurance Association of Hong Kong 香港意外保险公会 {g/wY%u=  
accident insurance scheme 意外保险计划 o}8{Bh^  
accident year basis 意外年度基准 ^o<:;{  
accommodation 通融；贷款 X7aXxPCq1  
accommodation bill 通融票据；空头票据 h"QbA"  
accommodation party 汇票代发人 FN"rZWM  
account balance 帐户余额；帐户结余 nR5bs;gk"  
account book 帐簿 #G_/.h@  
account collected in advance 预收款项 Z$K+
7>^  
account current book 往来帐簿 [ET6(_=b  
account of after-acquired property 事后取得的财产报告 V*B0lI7`B  
account of defaulter 拖欠帐目 &jts:^N>  
account payable 应付帐款 GCE! $W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 bLG]Wa  
account receivable 应收帐款 {KaN,td9  
account receivable report 应收帐款报表 l^ 4OC
 
account statement 结单；帐单；会计财务报表 =xEk7'W6k  
account title 帐户名称；会计科目 Mps *}9  
accountant's report 会计师报告 {V2bU}5 [  
Accountant's Report Rules 会计师报告规则 ;cSGlE
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accounting and auditing procedure 会计与审计程序；会计与核数程序 |uha 38~  
Accounting Arrangements 《会计安排》 5ouQQ)vA  
accounting basis 会计基础 2o{@nN8%  
accounting by Official Receiver 破产管理署署长呈交的帐目
.A<sr  
Accounting Circular 《会计通告》 e&J3N  
accounting class 会计类别 
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accounting date 记帐日期；会计结算日期 (:?&G9k "  
accounting for money 款项核算 .K9l*-e[=  
Accounting Officer 会计主任 A|vP$zy  
accounting period 会计报告期；会计期 GEE ]Kr  
accounting policy 会计政策；会计方针 nTZ> |R)  
accounting practice 会计惯例 }z'DWp=uN  
accounting principle 会计准则 >a]t<  
accounting record 会计记录 G:+16XCra  
accounting report 会计报告 GAU!_M5N  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 IhW7^(p\  
Accounting Society of China 中国会计学会 gg8c7d:Q  
accounting statement 会计报表 ;/Q6i  
accounting system 会计制度；会计系统 5-p.MGso  
accounting transaction 会计事项；帐务交易 F!CAitxd  
accounting treatment 会计处理 @%B4;c  
accounting year 会计年度 {'IFWD.5  
accretion 增值；添加 u(9X  
accrual 应计项目；应累算数目 oeNzHp_  
accrual basis 应计制；权责发生制 k}BDA|\s  
accrual basis accounting 应计制会计；权责发生制会计 Xu]h
$%W  
accrue 应累算；应计 w`#fH  
accrued benefit 应累算利益 kME^tpji  
accrued charges 应计费用 G.ud1,S#  
accrued cumulative preference share dividend 应累算的累积优先股股息 qz:]-A  
accrued expenses 应累算费用 xKW"X   
accrued interest payable 应付利息；应计未付利息 b? k4InXh  
accrued interest receivable 应收利息；应计未收利息
iBHw[X,b  
accrued right 累算权益 
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accruing profit 应累算的利润 Ygx,t|?7  
accumulated fiscal reserve 累积财政储备 !QTPWA  
accumulated profit 累积利润；滚存溢利 " dT>KQ  
accumulated reserve 累积储备 DQ5W6W  
accumulation of surplus income 累积收益盈余 {&`VGXG  
acquired assets 既得资产 _?Ckq
 
acquisition 收购；购置；取得 "UpOY  
acquisition cost 购置成本 `e*61k5  
acquisition expenses 购置费用 j)Lo'&Y~=  
acquisition of 100% interest 收购全部股权 U3VT*nj'  
acquisition of control 取得控制权 w-dI<s  
acquisition of fixed assets 购置固定资产 sy.:T]ZH  
acquisition of shell “买壳” f M9xy \.  
acquisition price 收购价 qvN "1=nJ  
act of God 天灾 \4@a  
acting partner 执事合伙人 82.HH5Z{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 iPkT*Cl8  
active partner 积极参与的合伙人 @WJf)  
active trading 交投活跃 ER2V*,n@  
actual circulation 实际流通 BJIFl!w  
actual cost 实际成本 }#|2z}!  
actual expenditure 实际开支；实际支出 R25-/6_V>  
actual income 实际入息；实际收入；实际收益 zi_[V@Es/  
actual market 现货市场 Xr2 Wa  
actual price 现货价；实际价格 `OLB';D  
actual profit 实际利润 i]@c.QiFN  
actual quotation 实盘；实际价位；实际报价 q06@SD$   
actual year basis 按实际年度计算 /gX%ABmS  
actuals 实货 XJ\ _V[WA  
actuarial investigation 精算调查 'rh\CA/}D  
actuarial principle 精算原则 rxArTpS{.#  
actuarial report 精算师报告 =ty2_6&>  
Actuarial Society of Hong Kong 香港精算学会 D0KELAcY  
actuarial valuation 精算师估值 oo'iwq-\  
actuary 精算师 :^.u-bHI  
ad referendum agreement 暂定协议；有待覆核的协定 d>~`j8,B  
ad valorem duty 从价税；按值征税 acy"ct*I  
ad valorem duty system 从价税制 Pd
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ad valorem fee 从价费 >!<V\ Fj1  
ad valorem tariff 从价关税 H<{*ub4'L*  
additional allowance 额外免税额 ]ci RiMkT(  
additional amount for unexpired risk 未过期风险的额外款额 Jb6&  
additional assessable profit 补加应评税利润 <@%ma2  
additional assessment 补加评税 LsnXS9_  
additional commitment 额外承担 Hj1k-Bs&'w  
additional commitment vote 额外承担拨款 wb@]>MJ}[s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |:}L<9Sq  
additional dependent parent allowance 供养父母额外免税额 1k`|[l^  
additional provision 额外拨款 l2r>|CGQ[  
additional stamp duty 附加印花税 }0krSzcn#,  
additional tax 补加税罚款；补加税款 WE7>?H*Ro  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (s.o  
adjudged bankrupt 被裁定破产 9/^d~ZO  
adjudicated bankrupt 裁定破产人 gMCy$+?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 sAf9rZt*'  
adjudication of bankruptcy 裁定破产；宣告破产 `c>A
>c|  
adjudication of insolvency 裁定无力偿还债务 % ghJ*iHR  
adjusted actual 经调整的实数；调整后的实数 OfW%&LA MQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 5' ),)  
adjusted figure 经调整的数字；调整后的数额 qP@L(_=g  
adjusted liabilities 经调整的负债；调整后的负债 \?[O,A   
adjusted loss 经调整的亏损；调整后的亏损 %OTQR
e:  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值  hgNY[,  
adjusted profit 经调整的利润；调整后的利润 '\4c "Ho  
adjusted surplus 经调整的盈余额；调整后的盈余额 eNH
pgj  
adjusted value 经调整的价值；调整后的价值 ;Kt'S it  
adjustment 调整；修订；理算〔保险〕 L/c4"f|.*v  
adjustment centre 调剂中心 yFIl^Ck%  
adjustment lag 调整过程的时间差距；调整时差 `AB~YX%(  
adjustment mechanism 调整机制 01'y^`\xQ  
adjustment of loss 亏损调整 1mAUEQ!  
adjustment process 调整过程；调整程序 uT #Acg  
adjustment range 调整幅度 2J1B$.3'  
administered exchange rate 受管制汇率 (q0No26;(