[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: +eUWf{(_  
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A share Ａ股；甲类股份 BJ*8mKi h  
abatement of tax 减税；减扣免税额 d_] sV4[  
ABN AMRO Bank N.V. 荷兰银行 OAiSE`  
above-the-line expenditure 线上项目支出；经常预算支出 KAI/*G\z  
above-the-line receipt 线上项目收入；经常预算收入 \2#j1/d4  
ABSA Asia Limited 南非联合亚洲有限公司 1}/37\  
absolute change 绝对数值变更 -\I".8"YE  
absolute expenditure 实际开支 is6M{K3  
absolute guideline figure 绝对准则数字 &P:2`\'  
absolute interest 绝对权益 bdYx81  
absolute order of discharge 绝对破产解除令 =6O<1<[y  
absolute profit margin 绝对利润幅度 hanS8  
absolute value 实值；绝对值 bAwFC2jO[  
absolutely vested interest 绝对既得权益 n4A#T#D!t3  
absorbed cost 已吸收成本；已分摊成本 ]_js-+w6  
absorption 吸收；分摊；合并 0J z|BE3Y  
absorption rate 吸收率；摊配率；分摊率 aH'=k?Of;  
ACB Finance Limited 亚洲商业财务有限公司 [
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acceptable form of reciprocity 合理的互惠条件 \Y$@$)   
acceptable rate 适当利率；适当汇率 8{B]_: -:  
acceptance agreement 承兑协议 :p
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acceptance for honour 参加承兑 Xaw&41K  
acceptor 承兑人；接受人；受票人 spG3"Eodi  
acceptor for honour 参加承兑人 @.8FVF  
accident insurance 意外保险 XCyAt;neon  
Accident Insurance Association of Hong Kong 香港意外保险公会 Mh@RO|F  
accident insurance scheme 意外保险计划 L7"B`oa(p  
accident year basis 意外年度基准 u5I#5  
accommodation 通融；贷款 dw YGhhm  
accommodation bill 通融票据；空头票据 p%#=OtkC  
accommodation party 汇票代发人 Y+Cqc.JBQ  
account balance 帐户余额；帐户结余 Eoh{+>:6  
account book 帐簿 I4Rd2G_  
account collected in advance 预收款项 shuoEeoo  
account current book 往来帐簿 b{(= C 3  
account of after-acquired property 事后取得的财产报告 ["BD,mB  
account of defaulter 拖欠帐目 L IN$Y  
account payable 应付帐款 j}aU*p~N  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9R3YUW}s  
account receivable 应收帐款 P;V5f8r?  
account receivable report 应收帐款报表 N?l  
account statement 结单；帐单；会计财务报表 ?656P=b)  
account title 帐户名称；会计科目 uGY(`  
accountant's report 会计师报告 $TY1'#1U;  
Accountant's Report Rules 会计师报告规则 PM8*/4Cu.5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7*(K%e"U  
Accounting Arrangements 《会计安排》 z|v/hUrD  
accounting basis 会计基础 F-GrQd:O=  
accounting by Official Receiver 破产管理署署长呈交的帐目 =y]FcxF  
Accounting Circular 《会计通告》 q vGP$g  
accounting class 会计类别 owe6ge7m  
accounting date 记帐日期；会计结算日期 $^5c8wT  
accounting for money 款项核算 XGSgx  
Accounting Officer 会计主任 ]EfM;'j[  
accounting period 会计报告期；会计期 cIQe^C  
accounting policy 会计政策；会计方针 tE"IE$$1  
accounting practice 会计惯例 UI_u:a9Q/  
accounting principle 会计准则 NxrfRhaU3  
accounting record 会计记录 O)D+u@RhH  
accounting report 会计报告 (dHil#l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Tu7}*vsR  
Accounting Society of China 中国会计学会 fDrjR6xV  
accounting statement 会计报表 ueLdjASJ  
accounting system 会计制度；会计系统 !CUX13/0  
accounting transaction 会计事项；帐务交易 ( P\oLr9  
accounting treatment 会计处理 UhbGU G  
accounting year 会计年度 @ayrI]m#>,  
accretion 增值；添加 ^-g-]?q  
accrual 应计项目；应累算数目 >*"1`vcxF  
accrual basis 应计制；权责发生制 =@s{H +  
accrual basis accounting 应计制会计；权责发生制会计
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accrue 应累算；应计 zc&i 4K  
accrued benefit 应累算利益 yv2wQ_({  
accrued charges 应计费用 |`Q2K9'4bL  
accrued cumulative preference share dividend 应累算的累积优先股股息 DlxL:  
accrued expenses 应累算费用 d#u*Nw Y}  
accrued interest payable 应付利息；应计未付利息 VL8yL`~zc.  
accrued interest receivable 应收利息；应计未收利息 q4 ]Qvf>  
accrued right 累算权益 gn6@x  
accruing profit 应累算的利润 {8w,{p`  
accumulated fiscal reserve 累积财政储备 #OVS]Asn}  
accumulated profit 累积利润；滚存溢利 L%31>)8  
accumulated reserve 累积储备 cb`ik)=K%  
accumulation of surplus income 累积收益盈余 ;, ^AR{+x  
acquired assets 既得资产 gi JjE  
acquisition 收购；购置；取得 {Lq
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acquisition cost 购置成本 MxL i'R=  
acquisition expenses 购置费用 qV:TuR-|w  
acquisition of 100% interest 收购全部股权 I0v4TjHH  
acquisition of control 取得控制权 _&K>fy3t&  
acquisition of fixed assets 购置固定资产 B;r` 1 G  
acquisition of shell “买壳” bI+ TFOP  
acquisition price 收购价 :nn(Ndlz9  
act of God 天灾 DNGj81'c  
acting partner 执事合伙人 _)-y&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 WNo<0|X  
active partner 积极参与的合伙人 L /V;;  
active trading 交投活跃 f6JC>Np  
actual circulation 实际流通 / (?,S{]  
actual cost 实际成本 VZCCMh-  
actual expenditure 实际开支；实际支出 o>@9[F,h+  
actual income 实际入息；实际收入；实际收益 Ag_I'  
actual market 现货市场 %d2\4{{S  
actual price 现货价；实际价格 aSQvtv)91  
actual profit 实际利润 9 $Ud\
 
actual quotation 实盘；实际价位；实际报价 M1_1(LSU  
actual year basis 按实际年度计算 aJSBG|IC  
actuals 实货 k*!f@ M  
actuarial investigation 精算调查 {7d\du&G  
actuarial principle 精算原则 LseS8F/q  
actuarial report 精算师报告 {]3Rk  
Actuarial Society of Hong Kong 香港精算学会 uM@ve(8\  
actuarial valuation 精算师估值 +dJLT}I8M  
actuary 精算师 k_](u91  
ad referendum agreement 暂定协议；有待覆核的协定 TA>28/U#  
ad valorem duty 从价税；按值征税 1Gh3o}z  
ad valorem duty system 从价税制 #Y<(7  
ad valorem fee 从价费 }D*5PV%d  
ad valorem tariff 从价关税 *Fm#Qek  
additional allowance 额外免税额 m 4V0e~]  
additional amount for unexpired risk 未过期风险的额外款额 9t_N9@  
additional assessable profit 补加应评税利润 Z GC*BP/  
additional assessment 补加评税 @{o3NR_  
additional commitment 额外承担 :{M1]0NH  
additional commitment vote 额外承担拨款 nW!pOTJq21  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H@V +Q}  
additional dependent parent allowance 供养父母额外免税额 Ct0YwIR*  
additional provision 额外拨款 Y!fgc<]'&  
additional stamp duty 附加印花税 4=7h1qex  
additional tax 补加税罚款；补加税款 7N}==T89[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?/FCq6o  
adjudged bankrupt 被裁定破产 w0YV87  
adjudicated bankrupt 裁定破产人 Gu5%Pou  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 b";D*\=x  
adjudication of bankruptcy 裁定破产；宣告破产 LRKl3"M  
adjudication of insolvency 裁定无力偿还债务 /6nj 4.xxc  
adjusted actual 经调整的实数；调整后的实数 3B3l)eX  
adjusted current assets 经调整的流动资产；调整后的流动资产 z P=3B%$  
adjusted figure 经调整的数字；调整后的数额 2; ~jKR[~  
adjusted liabilities 经调整的负债；调整后的负债 3FE=?Q  
adjusted loss 经调整的亏损；调整后的亏损 K4j2xSGeo  
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 [@`K
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adjusted profit 经调整的利润；调整后的利润 hp!. P1b  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;
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adjusted value 经调整的价值；调整后的价值 hWfC"0  
adjustment 调整；修订；理算〔保险〕 P"ATqQG%D  
adjustment centre 调剂中心 2qe]1B;  
adjustment lag 调整过程的时间差距；调整时差 uM74X^U  
adjustment mechanism 调整机制 N] 7#Q.(~  
adjustment of loss 亏损调整 CT#u+]T  
adjustment process 调整过程；调整程序 x5"F`T>Y  
adjustment range 调整幅度 pPn
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administered exchange rate 受管制汇率 ,c .(&@