[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: Vp"=8p#k  
:9nqQJ+~  
A share Ａ股；甲类股份 \&tv *  
abatement of tax 减税；减扣免税额 #ZzFAt  
ABN AMRO Bank N.V. 荷兰银行 ZeB"k)FI>  
above-the-line expenditure 线上项目支出；经常预算支出 hmijp1u  
above-the-line receipt 线上项目收入；经常预算收入 no~ Yet+<"  
ABSA Asia Limited 南非联合亚洲有限公司 YB;q5[  
absolute change 绝对数值变更 WR5@S&fU`  
absolute expenditure 实际开支 0-
s[S  
absolute guideline figure 绝对准则数字 ;_bZH%o.  
absolute interest 绝对权益 H]zi>;D  
absolute order of discharge 绝对破产解除令 F},#%_4  
absolute profit margin 绝对利润幅度 06)B<
 
absolute value 实值；绝对值 )R~l@QBN  
absolutely vested interest 绝对既得权益 -MA/:EB  
absorbed cost 已吸收成本；已分摊成本 #Qir%\*V  
absorption 吸收；分摊；合并  Rix|LKk{  
absorption rate 吸收率；摊配率；分摊率 !Eqp,"ts7  
ACB Finance Limited 亚洲商业财务有限公司 "#ctT-g`6  
acceptable form of reciprocity 合理的互惠条件 &>jSuvVT  
acceptable rate 适当利率；适当汇率 |8m2i1XG  
acceptance agreement 承兑协议 +1uAzm4SL  
acceptance for honour 参加承兑 B z7rf^H`Z  
acceptor 承兑人；接受人；受票人 te<lCD6  
acceptor for honour 参加承兑人 {hP _"nN#  
accident insurance 意外保险 6}q
8%[l|  
Accident Insurance Association of Hong Kong 香港意外保险公会 5*~]=(BE  
accident insurance scheme 意外保险计划 ?.*^#>
-  
accident year basis 意外年度基准 q3_ceXYU  
accommodation 通融；贷款 1o Z!Up0  
accommodation bill 通融票据；空头票据 )qbjX{GZ7  
accommodation party 汇票代发人 ~4T:v_Q7g  
account balance 帐户余额；帐户结余 %I`%N2ss  
account book 帐簿 ,\%qERk  
account collected in advance 预收款项 GC#s;X  
account current book 往来帐簿 vV
(?A  
account of after-acquired property 事后取得的财产报告 xJNV^u
 
account of defaulter 拖欠帐目 $;k2b4u  
account payable 应付帐款 vq?aFX9F  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 neLQ>WT L  
account receivable 应收帐款 h?D>Dfeg%  
account receivable report 应收帐款报表 d?9b6k?  
account statement 结单；帐单；会计财务报表 8.Z9 i  
account title 帐户名称；会计科目 1
xf Pe#  
accountant's report 会计师报告 P{2ue`w[  
Accountant's Report Rules 会计师报告规则 6Fe$'TP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 QTC-W2t]  
Accounting Arrangements 《会计安排》 Rr%CP[bH  
accounting basis 会计基础 aN^x]0P!0  
accounting by Official Receiver 破产管理署署长呈交的帐目 .)Wqo7/Gx  
Accounting Circular 《会计通告》 #a$k3C  
accounting class 会计类别 *vqr+jr9  
accounting date 记帐日期；会计结算日期 l(B(gPvU  
accounting for money 款项核算 ]b+Nsr~  
Accounting Officer 会计主任 =Z(_lLNmh  
accounting period 会计报告期；会计期 'xG:v)(  
accounting policy 会计政策；会计方针 A0A]#
=S  
accounting practice 会计惯例 ua8Burl7  
accounting principle 会计准则 H,Y+n)5  
accounting record 会计记录 T {![a{  
accounting report 会计报告 O8mmS!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y~r5KB6w  
Accounting Society of China 中国会计学会 Wcf;ZX
  
accounting statement 会计报表 S^zt>  
accounting system 会计制度；会计系统 GKg&lM!O$  
accounting transaction 会计事项；帐务交易 z m{U.Q  
accounting treatment 会计处理 ?c6`p3p3L  
accounting year 会计年度 @dHQ}Ni  
accretion 增值；添加 qOD:+b  
accrual 应计项目；应累算数目 2 {I(A2  
accrual basis 应计制；权责发生制 UXd nN;0  
accrual basis accounting 应计制会计；权责发生制会计 VUQx"R 9-  
accrue 应累算；应计 {;2Gl$\r  
accrued benefit 应累算利益 ~\yk{1S  
accrued charges 应计费用 oNFvRb2Rd  
accrued cumulative preference share dividend 应累算的累积优先股股息 `^G?+p2E  
accrued expenses 应累算费用 G@=H=' :~  
accrued interest payable 应付利息；应计未付利息  Qk)E:  
accrued interest receivable 应收利息；应计未收利息 J+:gIszsWT  
accrued right 累算权益 A?;KfVq  
accruing profit 应累算的利润 ZR*Dl.GWY  
accumulated fiscal reserve 累积财政储备 R[bI4|t  
accumulated profit 累积利润；滚存溢利 ] v8.ym  
accumulated reserve 累积储备 1(`UzC=R|  
accumulation of surplus income 累积收益盈余 c*N>7IF,  
acquired assets 既得资产 0Q)m>oL.  
acquisition 收购；购置；取得 1$toowb"Zy  
acquisition cost 购置成本 tXg>R _\C  
acquisition expenses 购置费用 ;%YAiW8{Xk  
acquisition of 100% interest 收购全部股权 6p)dO c3L  
acquisition of control 取得控制权 VQ(l=k:}2  
acquisition of fixed assets 购置固定资产 )d =8)9B  
acquisition of shell “买壳” Kd|@  
acquisition price 收购价 &~&nJr  
act of God 天灾 RbN# dI'  
acting partner 执事合伙人 4.&hV?Kxz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D6NgdE7b  
active partner 积极参与的合伙人 277Am*2  
active trading 交投活跃 =P)H3|AdIm  
actual circulation 实际流通 KwxO%/-}S  
actual cost 实际成本 Gi7p`F.  
actual expenditure 实际开支；实际支出 CS\T@)@t  
actual income 实际入息；实际收入；实际收益 Y| 2Gj(*8  
actual market 现货市场 gQ;1SY!  
actual price 现货价；实际价格 V 3yt{3Or  
actual profit 实际利润 /s|4aro  
actual quotation 实盘；实际价位；实际报价 haoQr)S  
actual year basis 按实际年度计算 NA-)7i*>J  
actuals 实货 w\`u|f;Aq  
actuarial investigation 精算调查 rzO5 3\  
actuarial principle 精算原则 1 [D,Mu%E  
actuarial report 精算师报告
-8pQI  
Actuarial Society of Hong Kong 香港精算学会 Cj3C%W  
actuarial valuation 精算师估值 ~ Kll.  
actuary 精算师 G\ m`{jv  
ad referendum agreement 暂定协议；有待覆核的协定 [7sy}UH  
ad valorem duty 从价税；按值征税 n*nsFvt%o  
ad valorem duty system 从价税制 *)82iD  
ad valorem fee 从价费 #Ks2a):8  
ad valorem tariff 从价关税 )2dTgvy  
additional allowance 额外免税额 >og- jz  
additional amount for unexpired risk 未过期风险的额外款额 a%N
SL6  
additional assessable profit 补加应评税利润 _I A{I  
additional assessment 补加评税 J<27w3bs~p  
additional commitment 额外承担 |x$2-RUP  
additional commitment vote 额外承担拨款 RA^-Pa.O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 M.h8Kr!.  
additional dependent parent allowance 供养父母额外免税额 d"~-D;  
additional provision 额外拨款 SXF~>|h5<  
additional stamp duty 附加印花税 Ce-D^9kC  
additional tax 补加税罚款；补加税款 "&{sE RYY  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %[J|n~8_Z  
adjudged bankrupt 被裁定破产 ffg b3  
adjudicated bankrupt 裁定破产人 }3
5HKgqX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ? ht;ZP  
adjudication of bankruptcy 裁定破产；宣告破产 9%6W_0>  
adjudication of insolvency 裁定无力偿还债务 /^^wHW:  
adjusted actual 经调整的实数；调整后的实数 :o=a@Rqx  
adjusted current assets 经调整的流动资产；调整后的流动资产 L.R4 iN  
adjusted figure 经调整的数字；调整后的数额 S{7 R6,B5  
adjusted liabilities 经调整的负债；调整后的负债 9S! 2r  
adjusted loss 经调整的亏损；调整后的亏损 riz[ AAB  
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 ,HHCgN  
adjusted profit 经调整的利润；调整后的利润 4pG!m&4]ze  
adjusted surplus 经调整的盈余额；调整后的盈余额 %wk3&EC.  
adjusted value 经调整的价值；调整后的价值 SM1[)jZ-  
adjustment 调整；修订；理算〔保险〕 ;:#g\|(<+  
adjustment centre 调剂中心 45H(.}&f  
adjustment lag 调整过程的时间差距；调整时差 o5`LLVif5y  
adjustment mechanism 调整机制 `;BpdG(m  
adjustment of loss 亏损调整 ^!yJ;'H\  
adjustment process 调整过程；调整程序 8 -uRn38  
adjustment range 调整幅度 Bkh1
VAT  
administered exchange rate 受管制汇率 vAH`tPi>