[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| _e=  
;QS(`SK l  
A share Ａ股；甲类股份 N/V~>UJ0{*  
abatement of tax 减税；减扣免税额 8ZN"-]*  
ABN AMRO Bank N.V. 荷兰银行 ah2L8jN"  
above-the-line expenditure 线上项目支出；经常预算支出 WXmR{za   
above-the-line receipt 线上项目收入；经常预算收入 l+XTn;cS  
ABSA Asia Limited 南非联合亚洲有限公司 =#so
[Pd  
absolute change 绝对数值变更 C &~s<tcn  
absolute expenditure 实际开支 $TZjSZ1w  
absolute guideline figure 绝对准则数字 |EZ\+!8N:{  
absolute interest 绝对权益 x;@wtd*QB  
absolute order of discharge 绝对破产解除令 K*sav?c  
absolute profit margin 绝对利润幅度 {Q~HMe`,  
absolute value 实值；绝对值 A8T75?lL(  
absolutely vested interest 绝对既得权益 #O,;3S
 
absorbed cost 已吸收成本；已分摊成本 <nk7vo?Ks  
absorption 吸收；分摊；合并 DOB#PI[/  
absorption rate 吸收率；摊配率；分摊率 s%/x3anz=  
ACB Finance Limited 亚洲商业财务有限公司 kb~;s-$O`s  
acceptable form of reciprocity 合理的互惠条件 Cw$7d:u  
acceptable rate 适当利率；适当汇率 CBKLct>  
acceptance agreement 承兑协议 UpFm3gKF  
acceptance for honour 参加承兑 kdW$>Jqb  
acceptor 承兑人；接受人；受票人 Qk[ YF  
acceptor for honour 参加承兑人 LM2S%._cj;  
accident insurance 意外保险 jzb%?8ZJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 AO~f=GW  
accident insurance scheme 意外保险计划 ~m6b6Aj@
6  
accident year basis 意外年度基准 76eF6N+%}t  
accommodation 通融；贷款 n]x%xnt  
accommodation bill 通融票据；空头票据 iY;>LJmp  
accommodation party 汇票代发人 wi-F@})f#  
account balance 帐户余额；帐户结余 |E?,hTRe5  
account book 帐簿 vT{+Z\LL=  
account collected in advance 预收款项 A81'ca/  
account current book 往来帐簿 >)*0lfxTZ  
account of after-acquired property 事后取得的财产报告 12o6KVV^x  
account of defaulter 拖欠帐目 (,I9 |  
account payable 应付帐款 5MHcgzyp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 w<SFs#Z  
account receivable 应收帐款 Msst:}QY
 
account receivable report 应收帐款报表 Ux-i iH#s  
account statement 结单；帐单；会计财务报表 vJ9IDc|[  
account title 帐户名称；会计科目 wB+X@AA  
accountant's report 会计师报告 zFm:=,9  
Accountant's Report Rules 会计师报告规则 *&doI%q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7fXta|eP0  
Accounting Arrangements 《会计安排》 CNl @8&R  
accounting basis 会计基础 "L&84^lmf  
accounting by Official Receiver 破产管理署署长呈交的帐目 T8NDS7&?  
Accounting Circular 《会计通告》 %Xe 74C"  
accounting class 会计类别 lnQY_~s  
accounting date 记帐日期；会计结算日期 HAmAmEc,  
accounting for money 款项核算 @bF4'M  
Accounting Officer 会计主任 oxNQNJ!X  
accounting period 会计报告期；会计期 ' '<3;  
accounting policy 会计政策；会计方针 `qm$2  
accounting practice 会计惯例 }!QVcu"+t/  
accounting principle 会计准则 cq"#[y$r  
accounting record 会计记录 U2 8frRa  
accounting report 会计报告 uJSzz:\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0BPUbp(  
Accounting Society of China 中国会计学会 ~v6]6+   
accounting statement 会计报表 2#Du5d   
accounting system 会计制度；会计系统 p8(Z{TSv  
accounting transaction 会计事项；帐务交易 g+]o=@  
accounting treatment 会计处理 !,9;AMO -  
accounting year 会计年度 L>&9+<-B  
accretion 增值；添加 ;[B-!F>  
accrual 应计项目；应累算数目 #<DS-^W!  
accrual basis 应计制；权责发生制 1O2jvt7M  
accrual basis accounting 应计制会计；权责发生制会计 ']U<R=5T$  
accrue 应累算；应计 ^4Tf6Fw#  
accrued benefit 应累算利益 ZVz`g]  
accrued charges 应计费用 5S 4Bz  
accrued cumulative preference share dividend 应累算的累积优先股股息 $1Qcz,4B|  
accrued expenses 应累算费用 o&MOcy D  
accrued interest payable 应付利息；应计未付利息 9@>Q7AUCQ  
accrued interest receivable 应收利息；应计未收利息 \p#_D|s/Ep  
accrued right 累算权益 MW|R )gt  
accruing profit 应累算的利润 ihd^P]  
accumulated fiscal reserve 累积财政储备 :B~m^5  
accumulated profit 累积利润；滚存溢利 9`td_qh  
accumulated reserve 累积储备 u;9a/RI  
accumulation of surplus income 累积收益盈余 }"M5"?  
acquired assets 既得资产 ?T)M z q}  
acquisition 收购；购置；取得 (W |;gQ  
acquisition cost 购置成本 j 8W<iy  
acquisition expenses 购置费用 ^&KpvQNW_  
acquisition of 100% interest 收购全部股权 t!\B6!Fo  
acquisition of control 取得控制权 +!mEP >  
acquisition of fixed assets 购置固定资产 d' l|oeS  
acquisition of shell “买壳” dy]ZS<Hz8G  
acquisition price 收购价 @?*; -]#)  
act of God 天灾 M{g.
x4M@W  
acting partner 执事合伙人 &l0,q=T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <>H^:iqn  
active partner 积极参与的合伙人 >%LY0(hY3  
active trading 交投活跃 Sq]QRI/  
actual circulation 实际流通 Y+{jG(rg.F  
actual cost 实际成本 3.6Gh
|7  
actual expenditure 实际开支；实际支出 9qvl9,*g  
actual income 实际入息；实际收入；实际收益 ;KgD
Vq5  
actual market 现货市场 -z">ov-)  
actual price 现货价；实际价格 Lk.tEuj=82  
actual profit 实际利润 7Y5.GW\^  
actual quotation 实盘；实际价位；实际报价 ?\$6"c<G  
actual year basis 按实际年度计算 o~M=o:^nH  
actuals 实货 [l}H%S   
actuarial investigation 精算调查 KNjU!Z/4  
actuarial principle 精算原则 ~l}\K10L*  
actuarial report 精算师报告 wz>[CXpi_  
Actuarial Society of Hong Kong 香港精算学会 Q5HSik4  
actuarial valuation 精算师估值 L_q3m-x0h  
actuary 精算师 hQeG#KQ  
ad referendum agreement 暂定协议；有待覆核的协定 R>B6@|}?  
ad valorem duty 从价税；按值征税 -""(>$b2  
ad valorem duty system 从价税制 q6}KOO)  
ad valorem fee 从价费 zKT4j1h  
ad valorem tariff 从价关税 EHK+qrym  
additional allowance 额外免税额 fr`Q 5!0  
additional amount for unexpired risk 未过期风险的额外款额 QCO,f  
additional assessable profit 补加应评税利润 $HCgawQ  
additional assessment 补加评税 Y h53Z"a  
additional commitment 额外承担 \1hQ7:f;\  
additional commitment vote 额外承担拨款 D!z'Y,.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0\V
)DV.i  
additional dependent parent allowance 供养父母额外免税额 1024L;  
additional provision 额外拨款 -us:!p1T  
additional stamp duty 附加印花税 0U8'dYf  
additional tax 补加税罚款；补加税款 k
*D8IB  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )iid9K<HB  
adjudged bankrupt 被裁定破产 yMt:
L)+  
adjudicated bankrupt 裁定破产人 @`ii3&W4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 B$qTH5)W  
adjudication of bankruptcy 裁定破产；宣告破产 A0OA7m:~4  
adjudication of insolvency 裁定无力偿还债务 v3{%U1>}v  
adjusted actual 经调整的实数；调整后的实数 ]D4lZK>H  
adjusted current assets 经调整的流动资产；调整后的流动资产 %/ "yt}"|  
adjusted figure 经调整的数字；调整后的数额 N 1ydL
 
adjusted liabilities 经调整的负债；调整后的负债 33&l.[A"!}  
adjusted loss 经调整的亏损；调整后的亏损 $%4<q0-  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 iH~A7e62OZ  
adjusted profit 经调整的利润；调整后的利润 iNc!zA4  
adjusted surplus 经调整的盈余额；调整后的盈余额 _-rC]iQJ55  
adjusted value 经调整的价值；调整后的价值 ) O&zb_{n  
adjustment 调整；修订；理算〔保险〕 P@D\5}*6  
adjustment centre 调剂中心 eL.WP`Lz  
adjustment lag 调整过程的时间差距；调整时差 `z$P,^g`  
adjustment mechanism 调整机制 &TL"Hd  
adjustment of loss 亏损调整 :^U>n{
 
adjustment process 调整过程；调整程序 w@Asz9Lq%  
adjustment range 调整幅度 P
- +]4\
 
administered exchange rate 受管制汇率 5nTcd
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