[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: q
yQPR  
I^0bEwqZ~  
A share Ａ股；甲类股份 /p?h@6h@y  
abatement of tax 减税；减扣免税额 U_Emp[  
ABN AMRO Bank N.V. 荷兰银行 -Y2h vC  
above-the-line expenditure 线上项目支出；经常预算支出 3,S5>~R=  
above-the-line receipt 线上项目收入；经常预算收入 v
=iz*2+X  
ABSA Asia Limited 南非联合亚洲有限公司 (y=P-nm  
absolute change 绝对数值变更 (*^_wq-;  
absolute expenditure 实际开支 ,Es5PmV@$%  
absolute guideline figure 绝对准则数字 J:5%ff~r\  
absolute interest 绝对权益 c]t=#  
absolute order of discharge 绝对破产解除令 oIQor %z  
absolute profit margin 绝对利润幅度 u L/*,[}'  
absolute value 实值；绝对值 !N?|
[n1  
absolutely vested interest 绝对既得权益 ]ZHC*r2i  
absorbed cost 已吸收成本；已分摊成本 NrhU70y  
absorption 吸收；分摊；合并 a~:'OW:Q  
absorption rate 吸收率；摊配率；分摊率 .ye5;A}  
ACB Finance Limited 亚洲商业财务有限公司 {SCwi;m  
acceptable form of reciprocity 合理的互惠条件 +w%MwPC7`  
acceptable rate 适当利率；适当汇率 "((6 )U#  
acceptance agreement 承兑协议 8&3+=<U  
acceptance for honour 参加承兑 V~NS<!+q  
acceptor 承兑人；接受人；受票人 y=G  
acceptor for honour 参加承兑人 9iUkvnphh  
accident insurance 意外保险 q}1AV7$Ai  
Accident Insurance Association of Hong Kong 香港意外保险公会 0_,V }  
accident insurance scheme 意外保险计划 |A[Le ;,  
accident year basis 意外年度基准 s{Ryh.IyI  
accommodation 通融；贷款 r#d~($[93  
accommodation bill 通融票据；空头票据 U3ED3) D  
accommodation party 汇票代发人 ;,'eO i  
account balance 帐户余额；帐户结余 0waQw7 E  
account book 帐簿 h9 [ov)  
account collected in advance 预收款项 ){5$8  
account current book 往来帐簿 RVlC8uJ;P  
account of after-acquired property 事后取得的财产报告 W29@`93  
account of defaulter 拖欠帐目 zl4Iq+5~6Q  
account payable 应付帐款 drNfFx2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 f.,S-1D]h  
account receivable 应收帐款 ppmDmi~X  
account receivable report 应收帐款报表 (VU: &.  
account statement 结单；帐单；会计财务报表 {CYFM[V  
account title 帐户名称；会计科目 7o'kdYJzo  
accountant's report 会计师报告 87r#;ND  
Accountant's Report Rules 会计师报告规则 7K%Ac  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &5~bJ]P  
Accounting Arrangements 《会计安排》 -YJ7ne]  
accounting basis 会计基础
$:{uF#  
accounting by Official Receiver 破产管理署署长呈交的帐目 )Uo)3FAn
 
Accounting Circular 《会计通告》 Aum&U){yY  
accounting class 会计类别 [;83 IoU}  
accounting date 记帐日期；会计结算日期 f0O"Hm$Z  
accounting for money 款项核算 <vhlT#p   
Accounting Officer 会计主任 |r%6;8A]i  
accounting period 会计报告期；会计期 !n@Yg2w  
accounting policy 会计政策；会计方针 rcY[jF  
accounting practice 会计惯例 cK1r9ED|  
accounting principle 会计准则 = 0
Z}s  
accounting record 会计记录 WVir[Kv%  
accounting report 会计报告 Rm&

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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?R#-
gvX%  
Accounting Society of China 中国会计学会 65)/|j+
  
accounting statement 会计报表 Ip |~j} }  
accounting system 会计制度；会计系统 3tA6r  
accounting transaction 会计事项；帐务交易 '>@evrG  
accounting treatment 会计处理 "tn]s>iAd=  
accounting year 会计年度 > CZ|Vx  
accretion 增值；添加 L:}hZf{p*  
accrual 应计项目；应累算数目 XSpX6fq  
accrual basis 应计制；权责发生制 Oz-X}eM  
accrual basis accounting 应计制会计；权责发生制会计 [yW0U:m  
accrue 应累算；应计 D0.7an6  
accrued benefit 应累算利益 18zv]v %  
accrued charges 应计费用 _RST[B.u6  
accrued cumulative preference share dividend 应累算的累积优先股股息 hDSt6O4za  
accrued expenses 应累算费用 W{*U#:Jx1  
accrued interest payable 应付利息；应计未付利息 zr-HL:js  
accrued interest receivable 应收利息；应计未收利息 LeF Z%y)F  
accrued right 累算权益 ,KdDowc  
accruing profit 应累算的利润 9NBFG~)|l[  
accumulated fiscal reserve 累积财政储备 To
TehVw  
accumulated profit 累积利润；滚存溢利 u$X[=  
accumulated reserve 累积储备 v8I&~_b   
accumulation of surplus income 累积收益盈余 pi7W8y  
acquired assets 既得资产 [h {zT)[  
acquisition 收购；购置；取得 AU OL?st  
acquisition cost 购置成本 4%Z!*W*  
acquisition expenses 购置费用 HcavA{H  
acquisition of 100% interest 收购全部股权 N>/!e787OU  
acquisition of control 取得控制权 ; {iX_%  
acquisition of fixed assets 购置固定资产 &z+nNkr?yN  
acquisition of shell “买壳” 0r*E$|
zZ  
acquisition price 收购价 f(6`5/C  
act of God 天灾 wa\Yc,R  
acting partner 执事合伙人 SDwTGQ/0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )+OI}  
active partner 积极参与的合伙人 &5h{XSv  
active trading 交投活跃 ZUyG }6)J  
actual circulation 实际流通 FAX|.!US*p  
actual cost 实际成本 "jb`KBH%"  
actual expenditure 实际开支；实际支出 TWZ**S-  
actual income 实际入息；实际收入；实际收益 "v@Y[QI  
actual market 现货市场 u!hY bCB  
actual price 现货价；实际价格 C& BRyo  
actual profit 实际利润 iyKAw   
actual quotation 实盘；实际价位；实际报价 ~!;*C  
actual year basis 按实际年度计算 WYSqnmi  
actuals 实货 o$;t  
actuarial investigation 精算调查 ^~9fQJNs  
actuarial principle 精算原则 %IL] Wz<  
actuarial report 精算师报告 N?hQ53#3  
Actuarial Society of Hong Kong 香港精算学会 [uU"=H|  
actuarial valuation 精算师估值 z6)b XL[f  
actuary 精算师
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ad referendum agreement 暂定协议；有待覆核的协定 Q3[MzIk 4  
ad valorem duty 从价税；按值征税 6Ri+DPf:  
ad valorem duty system 从价税制 wI8  
ad valorem fee 从价费 ]Wr2IM  
ad valorem tariff 从价关税 R
/ix,GC  
additional allowance 额外免税额 U*(/eEtd-  
additional amount for unexpired risk 未过期风险的额外款额 T$rhz)_q  
additional assessable profit 补加应评税利润 VwvL  
additional assessment 补加评税 >Q3_-yY+  
additional commitment 额外承担 55q!2>Jh.  
additional commitment vote 额外承担拨款 nWb*u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w"Zng rwBl  
additional dependent parent allowance 供养父母额外免税额 IJa6W`}  
additional provision 额外拨款 DcYL8u  
additional stamp duty 附加印花税 Fn xPM`Zx  
additional tax 补加税罚款；补加税款 H1>~,zc>E  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h K;9XJAf  
adjudged bankrupt 被裁定破产 KCP$i@Pjv  
adjudicated bankrupt 裁定破产人 G5*"P!@6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2tD{c^ 9<  
adjudication of bankruptcy 裁定破产；宣告破产 J>Pc@,y  
adjudication of insolvency 裁定无力偿还债务 niC ;WK  
adjusted actual 经调整的实数；调整后的实数 f#mNx  
adjusted current assets 经调整的流动资产；调整后的流动资产 sjGy=d{:oL  
adjusted figure 经调整的数字；调整后的数额 "o_s=^U  
adjusted liabilities 经调整的负债；调整后的负债 K|L&mL&8  
adjusted loss 经调整的亏损；调整后的亏损 ncTPFv H5  
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 q8A;%.ZLG  
adjusted profit 经调整的利润；调整后的利润 =jv3O.zq  
adjusted surplus 经调整的盈余额；调整后的盈余额 |"}oGL6-  
adjusted value 经调整的价值；调整后的价值 q)j b9e   
adjustment 调整；修订；理算〔保险〕 +FomAs1*f  
adjustment centre 调剂中心 I+2#k\y  
adjustment lag 调整过程的时间差距；调整时差 >AK9F. _z  
adjustment mechanism 调整机制 {E=BFs  
adjustment of loss 亏损调整 I]GG mN  
adjustment process 调整过程；调整程序 =&T %Jm}  
adjustment range 调整幅度 xVxN @[  
administered exchange rate 受管制汇率 ;k?Z,M: