[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: U,{eHe ?>T  
8COGsWK  
A share Ａ股；甲类股份 RmeD$>7  
abatement of tax 减税；减扣免税额 u$Jz~:=,  
ABN AMRO Bank N.V. 荷兰银行 j[G  
above-the-line expenditure 线上项目支出；经常预算支出 x,@B(9No  
above-the-line receipt 线上项目收入；经常预算收入 nuMD!qu!nZ  
ABSA Asia Limited 南非联合亚洲有限公司 pG^  
absolute change 绝对数值变更 _P 3G
  
absolute expenditure 实际开支 e>7>j@(K]  
absolute guideline figure 绝对准则数字 }t=!(GOb}  
absolute interest 绝对权益 pis`$_kmwV  
absolute order of discharge 绝对破产解除令 UapC"XYJ  
absolute profit margin 绝对利润幅度 /1V xc 6  
absolute value 实值；绝对值 U!?_W=?  
absolutely vested interest 绝对既得权益 ;yLu R  
absorbed cost 已吸收成本；已分摊成本 {{D)YldtA  
absorption 吸收；分摊；合并 H.|#c^I  
absorption rate 吸收率；摊配率；分摊率 7yH"l9Z  
ACB Finance Limited 亚洲商业财务有限公司 y@:h4u"3  
acceptable form of reciprocity 合理的互惠条件 e L^|v  
acceptable rate 适当利率；适当汇率 4I k{  
acceptance agreement 承兑协议 TA`1U;c{n  
acceptance for honour 参加承兑 bz2ztH9 n  
acceptor 承兑人；接受人；受票人 v6M6>&RR|  
acceptor for honour 参加承兑人 F^t DL:  
accident insurance 意外保险 b_#m}yZ6  
Accident Insurance Association of Hong Kong 香港意外保险公会 vrhT<+ q  
accident insurance scheme 意外保险计划 y^,1a [U.  
accident year basis 意外年度基准 oWim}Er=  
accommodation 通融；贷款 wOEj)fp.  
accommodation bill 通融票据；空头票据 +mmSfuO&\  
accommodation party 汇票代发人 P}y +G|  
account balance 帐户余额；帐户结余 ?GoR^p #p  
account book 帐簿 :Ij{s  
account collected in advance 预收款项 UXc-k  
account current book 往来帐簿 "$Z= %.3Q  
account of after-acquired property 事后取得的财产报告 7$vYo _  
account of defaulter 拖欠帐目 hOu3 bA  
account payable 应付帐款 u<6<iD3y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 uD$u2  
account receivable 应收帐款 /ivJsPH  
account receivable report 应收帐款报表 +,TRfP Fb  
account statement 结单；帐单；会计财务报表 Qcq`libK  
account title 帐户名称；会计科目 |+FubYf?$  
accountant's report 会计师报告 M=.n7RY-  
Accountant's Report Rules 会计师报告规则 7a=gH2]&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 g:'xae/]S  
Accounting Arrangements 《会计安排》 nA-. mWD_C  
accounting basis 会计基础 H1pO!>M  
accounting by Official Receiver 破产管理署署长呈交的帐目 \
X
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Accounting Circular 《会计通告》 @Q ]
=\N:  
accounting class 会计类别 l6T-}h:=  
accounting date 记帐日期；会计结算日期 *v jmy/3  
accounting for money 款项核算 2\A$6N;_  
Accounting Officer 会计主任 KQaxvU)L  
accounting period 会计报告期；会计期 xjuN
-  
accounting policy 会计政策；会计方针 n/;WxnnQ  
accounting practice 会计惯例 8rnwXPBN  
accounting principle 会计准则 $k@O`xD,q  
accounting record 会计记录 UN;H+gNnN  
accounting report 会计报告 :t"^6xt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G\/zkrxmv  
Accounting Society of China 中国会计学会 o]J{{M'E  
accounting statement 会计报表
zH?!  
accounting system 会计制度；会计系统 6@h/*WElG  
accounting transaction 会计事项；帐务交易 knu,"<  
accounting treatment 会计处理 w=0(<s2  
accounting year 会计年度 a?I= !js  
accretion 增值；添加 j\[dx^\=  
accrual 应计项目；应累算数目 {NmWQyEv  
accrual basis 应计制；权责发生制 U8s2|G;K  
accrual basis accounting 应计制会计；权责发生制会计 5Md=-,'J!  
accrue 应累算；应计 r_)' Ps  
accrued benefit 应累算利益 GfxZ'VIn  
accrued charges 应计费用 9|^2",V  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~WeM TXF>y  
accrued expenses 应累算费用 Z, zWuE3  
accrued interest payable 应付利息；应计未付利息 u:6Ic)7'  
accrued interest receivable 应收利息；应计未收利息 .LPV#&  
accrued right 累算权益 qTRsZz@  
accruing profit 应累算的利润 9tU]`f  
accumulated fiscal reserve 累积财政储备 d\&U*=  
accumulated profit 累积利润；滚存溢利 [`#CXq'  
accumulated reserve 累积储备 s[RAHU  
accumulation of surplus income 累积收益盈余 2.`\  
acquired assets 既得资产 Avge eJi  
acquisition 收购；购置；取得 <prk8jSWV  
acquisition cost 购置成本 *<$*"p  
acquisition expenses 购置费用 L4@K~8j7  
acquisition of 100% interest 收购全部股权 0JWDtmK=C  
acquisition of control 取得控制权 wjU9ZGM  
acquisition of fixed assets 购置固定资产  R~TTL  
acquisition of shell “买壳” yJ[0WY8<kC  
acquisition price 收购价 AVsDt2A  
act of God 天灾 NlA,'`,  
acting partner 执事合伙人 a kkNI3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 fF!Yp iI"  
active partner 积极参与的合伙人 E+j/Cu  
active trading 交投活跃 ^rB8? kt  
actual circulation 实际流通 on!,c>nNa  
actual cost 实际成本 l] K3Y\#bP  
actual expenditure 实际开支；实际支出 +r�  
actual income 实际入息；实际收入；实际收益 rX U  
actual market 现货市场 |QF7 uV  
actual price 现货价；实际价格 #>a\>iKQ2q  
actual profit 实际利润 bt@< ut\  
actual quotation 实盘；实际价位；实际报价 ")1:F>  
actual year basis 按实际年度计算 juP7P[d$qW  
actuals 实货 rP'me2 B  
actuarial investigation 精算调查 0.Q Ujw  
actuarial principle 精算原则 R)?*N@.s  
actuarial report 精算师报告 D5gFXEeh  
Actuarial Society of Hong Kong 香港精算学会 #z'  
actuarial valuation 精算师估值 k` cfG\;r  
actuary 精算师 <X#C)-.  
ad referendum agreement 暂定协议；有待覆核的协定 8v6(qBK  
ad valorem duty 从价税；按值征税 xBj9yu  
ad valorem duty system 从价税制 c^5~QGuQ  
ad valorem fee 从价费 WSPI|#Xr%  
ad valorem tariff 从价关税 CmWeY$Jb  
additional allowance 额外免税额 O"+gQXe  
additional amount for unexpired risk 未过期风险的额外款额 ,=uD^n:  
additional assessable profit 补加应评税利润 &.F4b~A7  
additional assessment 补加评税 SjK  
additional commitment 额外承担 h<h%*av|  
additional commitment vote 额外承担拨款 %6t
:(z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `C,n0'PL.  
additional dependent parent allowance 供养父母额外免税额 HRpte=`q  
additional provision 额外拨款 f'F?MINJP  
additional stamp duty 附加印花税 9V a}I
-  
additional tax 补加税罚款；补加税款 2/U.|*mH  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 iR HQ:Y!  
adjudged bankrupt 被裁定破产 3h]g}&k  
adjudicated bankrupt 裁定破产人 xPdG*OcX!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 wC"FDr+  
adjudication of bankruptcy 裁定破产；宣告破产 XjBW9a  
adjudication of insolvency 裁定无力偿还债务 TbMW|0 #w  
adjusted actual 经调整的实数；调整后的实数 "6A `
 q\  
adjusted current assets 经调整的流动资产；调整后的流动资产 "BAK !N$9  
adjusted figure 经调整的数字；调整后的数额 *nd!)t  
adjusted liabilities 经调整的负债；调整后的负债 v<k?Vu  
adjusted loss 经调整的亏损；调整后的亏损 %q"%AauJR  
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]vS_jAh  
adjusted profit 经调整的利润；调整后的利润 v6|RJt?  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q(
G#W+r  
adjusted value 经调整的价值；调整后的价值 y4yhF8E>;U  
adjustment 调整；修订；理算〔保险〕 L]7=?vN=8  
adjustment centre 调剂中心 $Ph|e)p  
adjustment lag 调整过程的时间差距；调整时差 ]IaMp78
8  
adjustment mechanism 调整机制 =&6eM2>P  
adjustment of loss 亏损调整 cUk7i`M;6  
adjustment process 调整过程；调整程序 WpDSg*fk=Y  
adjustment range 调整幅度 b\f O8{k  
administered exchange rate 受管制汇率 7Y lchmd