[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: niVR!l  
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A share Ａ股；甲类股份 H=r-f@EOrI  
abatement of tax 减税；减扣免税额 {|;a?]?  
ABN AMRO Bank N.V. 荷兰银行 s0kp(t!fiu  
above-the-line expenditure 线上项目支出；经常预算支出 8
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above-the-line receipt 线上项目收入；经常预算收入 wBPo{  
ABSA Asia Limited 南非联合亚洲有限公司 5En
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absolute change 绝对数值变更 1v o)]ff  
absolute expenditure 实际开支 p7h#.m~
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absolute guideline figure 绝对准则数字 xo:kT)  
absolute interest 绝对权益 f0<zK!  
absolute order of discharge 绝对破产解除令 /@os*c|je  
absolute profit margin 绝对利润幅度 }Q 7y tE  
absolute value 实值；绝对值 *[Hrbln  
absolutely vested interest 绝对既得权益 98m|&7  
absorbed cost 已吸收成本；已分摊成本 ,Z.sGv  
absorption 吸收；分摊；合并 2[E wN!IZ  
absorption rate 吸收率；摊配率；分摊率 ?b7\m":'  
ACB Finance Limited 亚洲商业财务有限公司 'J|2c;M\x  
acceptable form of reciprocity 合理的互惠条件 n,la<N]  
acceptable rate 适当利率；适当汇率 w =^.ICyb@  
acceptance agreement 承兑协议 0lw> mxN  
acceptance for honour 参加承兑 y(A' *G9  
acceptor 承兑人；接受人；受票人 "Fz.#U  
acceptor for honour 参加承兑人 DwD$T%kF  
accident insurance 意外保险 Bd>~F7VWs  
Accident Insurance Association of Hong Kong 香港意外保险公会 (IJNBJb  
accident insurance scheme 意外保险计划 }5o?7}?  
accident year basis 意外年度基准 q76POytV|  
accommodation 通融；贷款 }
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accommodation bill 通融票据；空头票据
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accommodation party 汇票代发人 MB plhVK8  
account balance 帐户余额；帐户结余 en<mm#Ab  
account book 帐簿 J[ds.~ $  
account collected in advance 预收款项 pwUXM?$R  
account current book 往来帐簿 H=dIZ  
account of after-acquired property 事后取得的财产报告 @Z)|_  
account of defaulter 拖欠帐目 &&ioGy}1  
account payable 应付帐款 ^xo<$ zn
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 n:j'0WW  
account receivable 应收帐款 V0ze7tSG[f  
account receivable report 应收帐款报表 jX53 owZ  
account statement 结单；帐单；会计财务报表 |d
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account title 帐户名称；会计科目 ]`^!
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accountant's report 会计师报告 ^E&PZA\,;  
Accountant's Report Rules 会计师报告规则 3f;=#|l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3;nOm =I  
Accounting Arrangements 《会计安排》 -@TY8#O#-  
accounting basis 会计基础 Ts iJK  
accounting by Official Receiver 破产管理署署长呈交的帐目 ez4!5&TzRm  
Accounting Circular 《会计通告》  U'jt'(  
accounting class 会计类别 +9)JtmoL  
accounting date 记帐日期；会计结算日期 ?H{[u rLn  
accounting for money 款项核算 8&<:(mAP  
Accounting Officer 会计主任 +X?ErQm  
accounting period 会计报告期；会计期 z*@eQau A  
accounting policy 会计政策；会计方针 6W1GvM\e  
accounting practice 会计惯例 %&ejO=r  
accounting principle 会计准则 #A63?kDE&&  
accounting record 会计记录 A=|XlP$6  
accounting report 会计报告 MqmQ52HR  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b|#=kPVgL}  
Accounting Society of China 中国会计学会 nF3}wCe)  
accounting statement 会计报表 U>5^:%3  
accounting system 会计制度；会计系统 z2=bbm:  
accounting transaction 会计事项；帐务交易 hU)t5/h;K  
accounting treatment 会计处理 ~/OY1~c  
accounting year 会计年度 <O#&D|EMd|  
accretion 增值；添加 1#vy# '  
accrual 应计项目；应累算数目 <'y<8gpM  
accrual basis 应计制；权责发生制 a[{$4JpK  
accrual basis accounting 应计制会计；权责发生制会计 \i.]
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accrue 应累算；应计 gt kV=V  
accrued benefit 应累算利益 "~KDm(D  
accrued charges 应计费用 }~FX!F#oU  
accrued cumulative preference share dividend 应累算的累积优先股股息 M!&Hn,22  
accrued expenses 应累算费用 I8H3*DE  
accrued interest payable 应付利息；应计未付利息 {gMe<y  
accrued interest receivable 应收利息；应计未收利息 Mw[3711v  
accrued right 累算权益 Y2|i>5/|<  
accruing profit 应累算的利润 [lmF2  
accumulated fiscal reserve 累积财政储备 y:G%p3h)[  
accumulated profit 累积利润；滚存溢利 {QG.> lB  
accumulated reserve 累积储备 (m]l -R e  
accumulation of surplus income 累积收益盈余 <o E Ay  
acquired assets 既得资产 w OL,LU  
acquisition 收购；购置；取得 D%SOX N  
acquisition cost 购置成本 Ds1h18  
acquisition expenses 购置费用 D 0Xl`0"'  
acquisition of 100% interest 收购全部股权 i'Y8-})  
acquisition of control 取得控制权 |r9<aVlK  
acquisition of fixed assets 购置固定资产 9>RkFV  
acquisition of shell “买壳” +Z`=iia>  
acquisition price 收购价 R'B B-  
act of God 天灾 1NYR8W]2  
acting partner 执事合伙人 K3&xe(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $5nMD=   
active partner 积极参与的合伙人 ?kjQ_K  
active trading 交投活跃
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actual circulation 实际流通 *ug~LK5Y.  
actual cost 实际成本 R%r bysP  
actual expenditure 实际开支；实际支出 Q%e<0t7  
actual income 实际入息；实际收入；实际收益 'g#%>  
actual market 现货市场 ax @H^Gj@2  
actual price 现货价；实际价格 VcjbRpTy&  
actual profit 实际利润 !'f7;%7s  
actual quotation 实盘；实际价位；实际报价 5es t  
actual year basis 按实际年度计算 .?
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actuals 实货 fit{n]g  
actuarial investigation 精算调查 ?v^NimcZ  
actuarial principle 精算原则 $8^Hkxy  
actuarial report 精算师报告 {}$9 70y  
Actuarial Society of Hong Kong 香港精算学会 `_/bg(E  
actuarial valuation 精算师估值 ;i@S}LwL  
actuary 精算师 ]b-2:M  
ad referendum agreement 暂定协议；有待覆核的协定 ;lObqs*?
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ad valorem duty 从价税；按值征税 O9ex=m `L  
ad valorem duty system 从价税制 c~0kZA6  
ad valorem fee 从价费 xGs}hVlZiC  
ad valorem tariff 从价关税 :a wt7lqv  
additional allowance 额外免税额 ~yv7[`+Tgg  
additional amount for unexpired risk 未过期风险的额外款额 Ai/X*y:[?  
additional assessable profit 补加应评税利润 0X)vr~`  
additional assessment 补加评税 PV68d; $:8  
additional commitment 额外承担 GRZz@bAO?$  
additional commitment vote 额外承担拨款 b.*LmSX#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rPH7 ]]  
additional dependent parent allowance 供养父母额外免税额 RZ6y5  
additional provision 额外拨款 c5]Xqq,  
additional stamp duty 附加印花税 ?Y"%BS+pt  
additional tax 补加税罚款；补加税款 H cmW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <rC%$tr  
adjudged bankrupt 被裁定破产 \,R;  
adjudicated bankrupt 裁定破产人 2w|5SK_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5lsslE+:J  
adjudication of bankruptcy 裁定破产；宣告破产 -K|1w'E  
adjudication of insolvency 裁定无力偿还债务 !h?HfpYv  
adjusted actual 经调整的实数；调整后的实数 U4XW Kwq  
adjusted current assets 经调整的流动资产；调整后的流动资产 Vr2 A7kq  
adjusted figure 经调整的数字；调整后的数额 RELNWr  
adjusted liabilities 经调整的负债；调整后的负债 o30C\  
adjusted loss 经调整的亏损；调整后的亏损 |E+.y&0;  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 C?qRZB+W#  
adjusted profit 经调整的利润；调整后的利润 Wf c/?{  
adjusted surplus 经调整的盈余额；调整后的盈余额 [f+wP|NKL  
adjusted value 经调整的价值；调整后的价值 Jn+-G4h$  
adjustment 调整；修订；理算〔保险〕 wFM H\a  
adjustment centre 调剂中心 I`_2Q:r  
adjustment lag 调整过程的时间差距；调整时差 u\LNJo| B  
adjustment mechanism 调整机制 PUQ",;&y1  
adjustment of loss 亏损调整 i(~DhXz*T  
adjustment process 调整过程；调整程序 yD"]:ts3  
adjustment range 调整幅度 7hJX  
administered exchange rate 受管制汇率 ]_C"A