[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: 6Df*wi!jI  
(dfC}x(3h  
A share Ａ股；甲类股份 iC3C~?,
7  
abatement of tax 减税；减扣免税额 JK`$/l|7  
ABN AMRO Bank N.V. 荷兰银行  q{&\nCy  
above-the-line expenditure 线上项目支出；经常预算支出 m]vS"AdX  
above-the-line receipt 线上项目收入；经常预算收入 j]FK.G'  
ABSA Asia Limited 南非联合亚洲有限公司 Gx %=&O  
absolute change 绝对数值变更 #dKy{Q3he  
absolute expenditure 实际开支 3.@LAF  
absolute guideline figure 绝对准则数字 wVqp')e  
absolute interest 绝对权益 s7afj t  
absolute order of discharge 绝对破产解除令 iO&*WIbg  
absolute profit margin 绝对利润幅度 CuD}Uo+u  
absolute value 实值；绝对值 _RzFh  
absolutely vested interest 绝对既得权益 dQ:F5|p  
absorbed cost 已吸收成本；已分摊成本 :hT .L3n,  
absorption 吸收；分摊；合并 X;H\u6-|>6  
absorption rate 吸收率；摊配率；分摊率 @I}VD\pF  
ACB Finance Limited 亚洲商业财务有限公司 w >2sr^!y  
acceptable form of reciprocity 合理的互惠条件 ,f{w@Er  
acceptable rate 适当利率；适当汇率 Cdy,8*   
acceptance agreement 承兑协议 HCsd$M;Hbv  
acceptance for honour 参加承兑 =\_gT=tZ  
acceptor 承兑人；接受人；受票人 7Q]c=i cg  
acceptor for honour 参加承兑人 O2\(:tvw  
accident insurance 意外保险 CIz0Gjtx6m  
Accident Insurance Association of Hong Kong 香港意外保险公会 J$sBfOD  
accident insurance scheme 意外保险计划 0^R, d M  
accident year basis 意外年度基准 >{
QO$F#  
accommodation 通融；贷款 >s
 6ye  
accommodation bill 通融票据；空头票据 V*ao@;sD  
accommodation party 汇票代发人 }% f7O  
account balance 帐户余额；帐户结余 -uWV( ,|  
account book 帐簿 gyD;kn\CP  
account collected in advance 预收款项 -$?t+ "/E  
account current book 往来帐簿 [al$sCD]+  
account of after-acquired property 事后取得的财产报告 x&*f5Y9hCi  
account of defaulter 拖欠帐目 8q%y(e  
account payable 应付帐款 I ^m  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0Dna+V/jI  
account receivable 应收帐款 t/Y0e#9,  
account receivable report 应收帐款报表 ,[IDC3.4^R  
account statement 结单；帐单；会计财务报表 t[J=8rhER  
account title 帐户名称；会计科目 @J&korU  
accountant's report 会计师报告 }^iqhUvT F  
Accountant's Report Rules 会计师报告规则 9sT5l"?g  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ;:j1FOj  
Accounting Arrangements 《会计安排》 EwX&Cj".  
accounting basis 会计基础 ka!v(j{E  
accounting by Official Receiver 破产管理署署长呈交的帐目 GLyPgZ`|  
Accounting Circular 《会计通告》 vjS=ZinN"  
accounting class 会计类别 /ZD6pF  
accounting date 记帐日期；会计结算日期 ?WHf%Ie2(  
accounting for money 款项核算 njf\fw_  
Accounting Officer 会计主任 ghWWJx9  
accounting period 会计报告期；会计期 :u./"[G  
accounting policy 会计政策；会计方针 n Syq}Y3  
accounting practice 会计惯例 R?O)vLmd  
accounting principle 会计准则 }a$.ngP  
accounting record 会计记录 '
Zp{  
accounting report 会计报告 BH1h2OEe#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y7M{L8{0  
Accounting Society of China 中国会计学会 \OA{&G.  
accounting statement 会计报表 ?T2>juf]5~  
accounting system 会计制度；会计系统 T"[]'|'  
accounting transaction 会计事项；帐务交易 xsB0LUt  
accounting treatment 会计处理 u30D`sky  
accounting year 会计年度 VJqk0w+
 
accretion 增值；添加 HK8sn1j  
accrual 应计项目；应累算数目 ;o3gR4u_L  
accrual basis 应计制；权责发生制  !CWe1Dm  
accrual basis accounting 应计制会计；权责发生制会计 !*}UP|8  
accrue 应累算；应计 1f}(=Hv{  
accrued benefit 应累算利益 3}<U'%sd  
accrued charges 应计费用 /O}<e TR
 
accrued cumulative preference share dividend 应累算的累积优先股股息 ?:J_+?{E  
accrued expenses 应累算费用 A vq+s.h  
accrued interest payable 应付利息；应计未付利息 !Fp%2gt|  
accrued interest receivable 应收利息；应计未收利息 A} SGw.3  
accrued right 累算权益 IgG[Pr'D  
accruing profit 应累算的利润 VFL^-tXnA^  
accumulated fiscal reserve 累积财政储备 0SQr%:zG  
accumulated profit 累积利润；滚存溢利 |MFAP!rycS  
accumulated reserve 累积储备 yl~_~<s6  
accumulation of surplus income 累积收益盈余 u1$6:"2@5k  
acquired assets 既得资产 N!7}B  
acquisition 收购；购置；取得 :rUMmO-  
acquisition cost 购置成本 )Xjn:  
acquisition expenses 购置费用 Q!;syJBb.  
acquisition of 100% interest 收购全部股权 b&+zAt.  
acquisition of control 取得控制权 ]a4U\yr  
acquisition of fixed assets 购置固定资产 z~pp7  
acquisition of shell “买壳” FKTF?4+\U  
acquisition price 收购价  /ooGyF  
act of God 天灾 &2y4k"B&)  
acting partner 执事合伙人 cK+TE8ao  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8u+kA mI  
active partner 积极参与的合伙人 g[O?wH-a  
active trading 交投活跃 ,2nu*+6Y/  
actual circulation 实际流通 YpDJ(61+  
actual cost 实际成本 G kjfDY:  
actual expenditure 实际开支；实际支出 F'Y ad  
actual income 实际入息；实际收入；实际收益 c4Zpt%:}h  
actual market 现货市场 qh~bX i!  
actual price 现货价；实际价格 I "AjYv4R  
actual profit 实际利润 js<d"m*  
actual quotation 实盘；实际价位；实际报价 ,Y/B49  
actual year basis 按实际年度计算 {R!yw`#^B  
actuals 实货 wQ/* f9  
actuarial investigation 精算调查 T;/GHC`{Y  
actuarial principle 精算原则 PC_!  
actuarial report 精算师报告 -`~qmRpqY  
Actuarial Society of Hong Kong 香港精算学会 ^)H
f%  
actuarial valuation 精算师估值 XMuZ
}u[U  
actuary 精算师 [Cl0Kw.LD  
ad referendum agreement 暂定协议；有待覆核的协定 _]`7et\=  
ad valorem duty 从价税；按值征税 [CI&4)#  
ad valorem duty system 从价税制 ( 2 HM"Pd  
ad valorem fee 从价费 f+^6.%  
ad valorem tariff 从价关税 y&zFS4"x  
additional allowance 额外免税额 ! I@w3`  
additional amount for unexpired risk 未过期风险的额外款额 qNQ54#
 
additional assessable profit 补加应评税利润 "tz6O0D  
additional assessment 补加评税 gF{ehU%  
additional commitment 额外承担 4!/JN J  
additional commitment vote 额外承担拨款 8)X9abC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fwF Je(.  
additional dependent parent allowance 供养父母额外免税额 OyZR&,q  
additional provision 额外拨款 *): |WDR  
additional stamp duty 附加印花税 -F~DOG%  
additional tax 补加税罚款；补加税款 %":3xj'EEI  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /MF 7ZvN.  
adjudged bankrupt 被裁定破产 V)^Xz8H_  
adjudicated bankrupt 裁定破产人 d05xn7%!{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =Zq6iMD  
adjudication of bankruptcy 裁定破产；宣告破产 VsQ|t/|#  
adjudication of insolvency 裁定无力偿还债务 RV~fml9c  
adjusted actual 经调整的实数；调整后的实数 ABy l1)r|  
adjusted current assets 经调整的流动资产；调整后的流动资产 kamQZzPe  
adjusted figure 经调整的数字；调整后的数额 >2s4BV[(  
adjusted liabilities 经调整的负债；调整后的负债 u
Y&1[(Pb  
adjusted loss 经调整的亏损；调整后的亏损 m-AF&( ;K  
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 =0)|psCsM  
adjusted profit 经调整的利润；调整后的利润 E]@&<TFq  
adjusted surplus 经调整的盈余额；调整后的盈余额 p;+O/'/j  
adjusted value 经调整的价值；调整后的价值 b(*\4n  
adjustment 调整；修订；理算〔保险〕 %Rk|B`ST  
adjustment centre 调剂中心 BsQ;`2   
adjustment lag 调整过程的时间差距；调整时差 y(C OB 6r  
adjustment mechanism 调整机制 b>07t!;  
adjustment of loss 亏损调整 g3tE.!a5-  
adjustment process 调整过程；调整程序 4\;zz85E  
adjustment range 调整幅度 v Y[s#*+  
administered exchange rate 受管制汇率 6@N,'a8r