[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: x>8}|ou  
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A share Ａ股；甲类股份 oZ*=7u  
abatement of tax 减税；减扣免税额 1$3XKw'  
ABN AMRO Bank N.V. 荷兰银行 ^b `>/>  
above-the-line expenditure 线上项目支出；经常预算支出 13>3R+o  
above-the-line receipt 线上项目收入；经常预算收入 H>
X>5_{}  
ABSA Asia Limited 南非联合亚洲有限公司 qqom$H<  
absolute change 绝对数值变更 (61twutC  
absolute expenditure 实际开支 i6g[E4nk  
absolute guideline figure 绝对准则数字 \dxW44sM  
absolute interest 绝对权益 sKB-7  
absolute order of discharge 绝对破产解除令 |>/&EElD  
absolute profit margin 绝对利润幅度 M5ySs\O4  
absolute value 实值；绝对值 M\.T 0M_  
absolutely vested interest 绝对既得权益 Zm8 u:  
absorbed cost 已吸收成本；已分摊成本 nGJIjo_I  
absorption 吸收；分摊；合并 
+O!M>  
absorption rate 吸收率；摊配率；分摊率 g`5`KU|  
ACB Finance Limited 亚洲商业财务有限公司 Qdx`c^4m  
acceptable form of reciprocity 合理的互惠条件 @<w9fzi  
acceptable rate 适当利率；适当汇率 EBL,E:_)  
acceptance agreement 承兑协议 4k&O-70y4^  
acceptance for honour 参加承兑 6t mNfI34  
acceptor 承兑人；接受人；受票人 j@?[vi  
acceptor for honour 参加承兑人 kO`3ENN
 
accident insurance 意外保险 4M<JfD  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]x(2}h^
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accident insurance scheme 意外保险计划   A@  
accident year basis 意外年度基准 hZ\W ?r  
accommodation 通融；贷款 }A'<?d8   
accommodation bill 通融票据；空头票据 f w>Gx9  
accommodation party 汇票代发人 18w^7!F?~u  
account balance 帐户余额；帐户结余 j+B5m:ExfI  
account book 帐簿 fe9& V2Uu  
account collected in advance 预收款项 t ]I(98pY  
account current book 往来帐簿 ^qN1~v=hS  
account of after-acquired property 事后取得的财产报告 W.6JnYLQ&  
account of defaulter 拖欠帐目 ZEyGqCf3  
account payable 应付帐款 *ZSp9g"Z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Nec(^|[  
account receivable 应收帐款 Nj@?}`C 4  
account receivable report 应收帐款报表 \`%Y-!H+v  
account statement 结单；帐单；会计财务报表 [?f.0q  
account title 帐户名称；会计科目 wyA(}iSq  
accountant's report 会计师报告 _d=&9d#=\  
Accountant's Report Rules 会计师报告规则 G$kwc F'C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ESf7b `tS  
Accounting Arrangements 《会计安排》 J)yy}[Fx  
accounting basis 会计基础 i6ypx  
accounting by Official Receiver 破产管理署署长呈交的帐目 .gkPG'm[  
Accounting Circular 《会计通告》 $}nUK~$GSv  
accounting class 会计类别 ONe!'a0  
accounting date 记帐日期；会计结算日期  jnKM6%z  
accounting for money 款项核算 $J0~2TV<  
Accounting Officer 会计主任 UV8r&O  
accounting period 会计报告期；会计期 Qx,$)|_  
accounting policy 会计政策；会计方针 3;l>x/amk  
accounting practice 会计惯例 M^JZ]W(  
accounting principle 会计准则 [QqNsco)  
accounting record 会计记录 a&c#* 9t{  
accounting report 会计报告 1 l*(8!_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tfKeo|DM"  
Accounting Society of China 中国会计学会 |tJ%:`DGw  
accounting statement 会计报表 MbFe1U]B  
accounting system 会计制度；会计系统 >/`cmNmb  
accounting transaction 会计事项；帐务交易 5eSTT#[+R  
accounting treatment 会计处理 0V,MDX}#_  
accounting year 会计年度 pr,1Wp0l  
accretion 增值；添加 +2f
J  
accrual 应计项目；应累算数目 <^q"31f  
accrual basis 应计制；权责发生制 ,p`bWm  
accrual basis accounting 应计制会计；权责发生制会计 m"7R 4O  
accrue 应累算；应计 wJR i;fvi  
accrued benefit 应累算利益 t\bxd`,  
accrued charges 应计费用 6')SJ*|yS  
accrued cumulative preference share dividend 应累算的累积优先股股息 W#_gvW  
accrued expenses 应累算费用 GJt9hDM$0  
accrued interest payable 应付利息；应计未付利息 &c9Fw:f;  
accrued interest receivable 应收利息；应计未收利息 FRQ("6(  
accrued right 累算权益 fQ_8{=<-&X  
accruing profit 应累算的利润 W (c\$2`  
accumulated fiscal reserve 累积财政储备 O8N0]Mz  
accumulated profit 累积利润；滚存溢利 BCZnF /Zo  
accumulated reserve 累积储备 mL5f_Fb+  
accumulation of surplus income 累积收益盈余 c%/&@
vs7  
acquired assets 既得资产 f#Cdx"  
acquisition 收购；购置；取得 )hJjVitG  
acquisition cost 购置成本 DSZhl-uGM  
acquisition expenses 购置费用 ~)IJE+e>}  
acquisition of 100% interest 收购全部股权 :XZom+>2n  
acquisition of control 取得控制权 =}GyI_br;8  
acquisition of fixed assets 购置固定资产 rZQHB[^3  
acquisition of shell “买壳” C{,] 1X
6g  
acquisition price 收购价 "_@+/Iy.  
act of God 天灾 m9w ;a  
acting partner 执事合伙人 /D]r

"-  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |Pl{Oo+  
active partner 积极参与的合伙人 oqHm:u^2  
active trading 交投活跃 sl @6  
actual circulation 实际流通 =V]i?31[  
actual cost 实际成本 l"y9XO|  
actual expenditure 实际开支；实际支出 pYUkd!K"  
actual income 实际入息；实际收入；实际收益 k#NMD4(%O  
actual market 现货市场 f8jz49C  
actual price 现货价；实际价格 )^#Zg8L  
actual profit 实际利润 Mf13@XEo  
actual quotation 实盘；实际价位；实际报价 >,vW  
actual year basis 按实际年度计算 *LdH/C.LIf  
actuals 实货 %)ov,p|  
actuarial investigation 精算调查 /M `y LI  
actuarial principle 精算原则 E?D{/k,zZ  
actuarial report 精算师报告 q ? TI,  
Actuarial Society of Hong Kong 香港精算学会 c;}n=7,>:L  
actuarial valuation 精算师估值 B_jI!i{N%o  
actuary 精算师  r74w[6(  
ad referendum agreement 暂定协议；有待覆核的协定 z( [$,e\  
ad valorem duty 从价税；按值征税 l<_mag/j9o  
ad valorem duty system 从价税制 _?LI0iIFx  
ad valorem fee 从价费 ,8?*U]}  
ad valorem tariff 从价关税 A_U0HVx_  
additional allowance 额外免税额 -vAG5x/,  
additional amount for unexpired risk 未过期风险的额外款额 Y,}43a0A  
additional assessable profit 补加应评税利润 Yx c >+mx  
additional assessment 补加评税 ^@"f%3  
additional commitment 额外承担 &sc
D)  
additional commitment vote 额外承担拨款 vz5RS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T7_rnEOO   
additional dependent parent allowance 供养父母额外免税额 =H
?5fT^  
additional provision 额外拨款 v~QZO4['  
additional stamp duty 附加印花税 ~2ei+#d!^  
additional tax 补加税罚款；补加税款 3PeJPw  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 UpBYL?+L  
adjudged bankrupt 被裁定破产 r T$g^  
adjudicated bankrupt 裁定破产人 90D.G_45  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 30`H Xv@  
adjudication of bankruptcy 裁定破产；宣告破产 w`f~Ht{wYR  
adjudication of insolvency 裁定无力偿还债务 w*@Z-'(j  
adjusted actual 经调整的实数；调整后的实数 (7!(e ,  
adjusted current assets 经调整的流动资产；调整后的流动资产 flt cdA  
adjusted figure 经调整的数字；调整后的数额 <)rH8]V  
adjusted liabilities 经调整的负债；调整后的负债 B%;
+8]  
adjusted loss 经调整的亏损；调整后的亏损 tvCTC ey  
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 D"5~-9<  
adjusted profit 经调整的利润；调整后的利润 vtjG&0GSK  
adjusted surplus 经调整的盈余额；调整后的盈余额 < rxem(PPu  
adjusted value 经调整的价值；调整后的价值 >pHvBFa3G  
adjustment 调整；修订；理算〔保险〕 aKcV39brr  
adjustment centre 调剂中心 KO$8l Mm$  
adjustment lag 调整过程的时间差距；调整时差 [/]3:|  
adjustment mechanism 调整机制 <-7Ha_#  
adjustment of loss 亏损调整 .AS,]*?Zn%  
adjustment process 调整过程；调整程序 WG4|Jf Y  
adjustment range 调整幅度 f89<o#bm7h  
administered exchange rate 受管制汇率 Yy1Pipv