[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: ) /v6l  
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A share Ａ股；甲类股份 /"?HZ
% W  
abatement of tax 减税；减扣免税额 UK{irU|\  
ABN AMRO Bank N.V. 荷兰银行 VL[kJi   
above-the-line expenditure 线上项目支出；经常预算支出 (?H0+zws^  
above-the-line receipt 线上项目收入；经常预算收入 VOr1  
ABSA Asia Limited 南非联合亚洲有限公司 ay %KE=*v  
absolute change 绝对数值变更 7Su#Je]  
absolute expenditure 实际开支 ^::E
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absolute guideline figure 绝对准则数字 Cn_$l>  
absolute interest 绝对权益 Q0\0f
 
absolute order of discharge 绝对破产解除令 i@][rdhT  
absolute profit margin 绝对利润幅度 T<I=%P)
 
absolute value 实值；绝对值 &|aqP \Q5  
absolutely vested interest 绝对既得权益 k64."*X  
absorbed cost 已吸收成本；已分摊成本 }/,HM9Ke  
absorption 吸收；分摊；合并 {>"
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absorption rate 吸收率；摊配率；分摊率 1lsLJ4P  
ACB Finance Limited 亚洲商业财务有限公司 zS E<"( a  
acceptable form of reciprocity 合理的互惠条件 .>(Q)"v  
acceptable rate 适当利率；适当汇率 siTX_`0  
acceptance agreement 承兑协议 a,o_`s<  
acceptance for honour 参加承兑 Sggq3l$Qc  
acceptor 承兑人；接受人；受票人 U;n*j3wT  
acceptor for honour 参加承兑人 U#n#7G6fRp  
accident insurance 意外保险 z`6fotL  
Accident Insurance Association of Hong Kong 香港意外保险公会 &w
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accident insurance scheme 意外保险计划 2Sq_Tw3^  
accident year basis 意外年度基准 J>^\oAgpE  
accommodation 通融；贷款 [I:KpAd/  
accommodation bill 通融票据；空头票据 zyg:nKQW  
accommodation party 汇票代发人 Bk}><H  
account balance 帐户余额；帐户结余 2S8P}$mM  
account book 帐簿 %hN.ktZ/s  
account collected in advance 预收款项 ZvGgmLN  
account current book 往来帐簿 cV-1?h63  
account of after-acquired property 事后取得的财产报告 X1tXqHJF}  
account of defaulter 拖欠帐目 azP+GM=i7  
account payable 应付帐款 !WkIi^T  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?k[p<U
o  
account receivable 应收帐款 \ j.x0/;  
account receivable report 应收帐款报表 za'6Y*CGgX  
account statement 结单；帐单；会计财务报表 j$da8] !  
account title 帐户名称；会计科目 ,&Wn [G<2  
accountant's report 会计师报告 [0OJdY4  
Accountant's Report Rules 会计师报告规则 .P$I
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accounting and auditing procedure 会计与审计程序；会计与核数程序 h7X_S4p/Mg  
Accounting Arrangements 《会计安排》 ~dHM4lGY  
accounting basis 会计基础 \#'TNmS  
accounting by Official Receiver 破产管理署署长呈交的帐目 hSGb-$~F  
Accounting Circular 《会计通告》 z^nvMTC  
accounting class 会计类别 3K@@D
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accounting date 记帐日期；会计结算日期 !TAp+b  
accounting for money 款项核算 }<jb vCeK  
Accounting Officer 会计主任 "&Qctk`<P  
accounting period 会计报告期；会计期 .bD_R7Bi6  
accounting policy 会计政策；会计方针 %g]vxm5?  
accounting practice 会计惯例 qpJ{2Q  
accounting principle 会计准则 /$"[k2 N  
accounting record 会计记录 to"'By{9  
accounting report 会计报告
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qP!P +'B  
Accounting Society of China 中国会计学会 `N/RHb%  
accounting statement 会计报表 o$.e^XL  
accounting system 会计制度；会计系统 r$wZt  
accounting transaction 会计事项；帐务交易 JIO$=+p  
accounting treatment 会计处理 QO{y/{
 
accounting year 会计年度 k;dXOn  
accretion 增值；添加 5~XN>>hp  
accrual 应计项目；应累算数目 'j%F]CK  
accrual basis 应计制；权责发生制 Oq(VvS/  
accrual basis accounting 应计制会计；权责发生制会计 O)R(==P26P  
accrue 应累算；应计 =\, qP  
accrued benefit 应累算利益 02AI%OOH  
accrued charges 应计费用 9H]_4?aX  
accrued cumulative preference share dividend 应累算的累积优先股股息 aH_6s4+:  
accrued expenses 应累算费用 ]>i~6!@  
accrued interest payable 应付利息；应计未付利息 I-NN29Sk  
accrued interest receivable 应收利息；应计未收利息 $mA5@O~C5\  
accrued right 累算权益 %ICglF R  
accruing profit 应累算的利润 mT*{-n_Zs  
accumulated fiscal reserve 累积财政储备 T_<BVM  
accumulated profit 累积利润；滚存溢利 pN[0YmY#  
accumulated reserve 累积储备 V_U'P>_I  
accumulation of surplus income 累积收益盈余 9=dkx^q  
acquired assets 既得资产 ~<qt%W?  
acquisition 收购；购置；取得
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acquisition cost 购置成本 o=fgin/E\  
acquisition expenses 购置费用
VY 1vXM3y  
acquisition of 100% interest 收购全部股权 FdOFE.l  
acquisition of control 取得控制权 ]"fsW 9s  
acquisition of fixed assets 购置固定资产 PHM:W%g:  
acquisition of shell “买壳” s]B"qFA  
acquisition price 收购价 1D([@)^  
act of God 天灾 dpN@#w  
acting partner 执事合伙人 '3l$al:H^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 b1^n KB  
active partner 积极参与的合伙人 K%KZO`gO  
active trading 交投活跃 I12KT~z<r  
actual circulation 实际流通 zjX7C~h^Q  
actual cost 实际成本 ~bA,GfSn0  
actual expenditure 实际开支；实际支出 J_#R 87  
actual income 实际入息；实际收入；实际收益 ;@4H5p  
actual market 现货市场 zz$ q5[n  
actual price 现货价；实际价格 t]_S  
actual profit 实际利润 S9Y[4*//  
actual quotation 实盘；实际价位；实际报价 >N`6;gn*l  
actual year basis 按实际年度计算 }3/~x  
actuals 实货 Z&yaSB  
actuarial investigation 精算调查 &w~Xa( uu  
actuarial principle 精算原则 =F%RLpNU4  
actuarial report 精算师报告 q{4|Kpx@  
Actuarial Society of Hong Kong 香港精算学会 0^!Gib  
actuarial valuation 精算师估值 q@ #BPu"\l  
actuary 精算师 ?H;{~n?  
ad referendum agreement 暂定协议；有待覆核的协定 Db03Nk>#  
ad valorem duty 从价税；按值征税 sroGER.  
ad valorem duty system 从价税制 K!8zwb= fq  
ad valorem fee 从价费 4B O %{  
ad valorem tariff 从价关税 |D G@ht  
additional allowance 额外免税额 ')PVGV(D+  
additional amount for unexpired risk 未过期风险的额外款额 KHj6Tg;)  
additional assessable profit 补加应评税利润 ,=w!vO5s  
additional assessment 补加评税 M StX *Zw  
additional commitment 额外承担 }#N]0I)JI  
additional commitment vote 额外承担拨款 9fVj 8G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }~enEZ  
additional dependent parent allowance 供养父母额外免税额 whkJpK(  
additional provision 额外拨款 Z(!pYhLq  
additional stamp duty 附加印花税 JAb$M{t  
additional tax 补加税罚款；补加税款 x
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {gkwOMW  
adjudged bankrupt 被裁定破产 3B18dv,V  
adjudicated bankrupt 裁定破产人 j]> uZalr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $Lq:=7&LRn  
adjudication of bankruptcy 裁定破产；宣告破产 w6,*9(;$Pk  
adjudication of insolvency 裁定无力偿还债务 3 XVk#)lw  
adjusted actual 经调整的实数；调整后的实数 $AwZ2HY  
adjusted current assets 经调整的流动资产；调整后的流动资产 z%2w(&1  
adjusted figure 经调整的数字；调整后的数额 xUj2]Q>R+  
adjusted liabilities 经调整的负债；调整后的负债 C-#.RI7  
adjusted loss 经调整的亏损；调整后的亏损 U~Q MR-bz  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 kO3`54  
adjusted profit 经调整的利润；调整后的利润 W8/(;K`/  
adjusted surplus 经调整的盈余额；调整后的盈余额 (:}<xxl  
adjusted value 经调整的价值；调整后的价值 Va9q`X
byO  
adjustment 调整；修订；理算〔保险〕 ph^4GBR   
adjustment centre 调剂中心 (Pz8iz  
adjustment lag 调整过程的时间差距；调整时差  nP_=GI  
adjustment mechanism 调整机制 "a(1s},  
adjustment of loss 亏损调整 @l,{x|00  
adjustment process 调整过程；调整程序 %h*5xB]Tt  
adjustment range 调整幅度 jU$Y>S>l  
administered exchange rate 受管制汇率 Dc:DY:L^