[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: >PYLk{q  
_p^?_  
A share Ａ股；甲类股份 RJ\'"XQ  
abatement of tax 减税；减扣免税额 ?[Sac]h ys  
ABN AMRO Bank N.V. 荷兰银行 D`Cy]j  
above-the-line expenditure 线上项目支出；经常预算支出 7@W}>gnf  
above-the-line receipt 线上项目收入；经常预算收入 2_/H,  
ABSA Asia Limited 南非联合亚洲有限公司 0hNgr'  
absolute change 绝对数值变更 QZh#&Qf;  
absolute expenditure 实际开支 <r>1W~bp.q  
absolute guideline figure 绝对准则数字 ]$7yB3S,B  
absolute interest 绝对权益 .4[\%r\i  
absolute order of discharge 绝对破产解除令 qjm6\ii:)  
absolute profit margin 绝对利润幅度 \ u*R6z  
absolute value 实值；绝对值 nF5\iV  
absolutely vested interest 绝对既得权益 eu MJ c  
absorbed cost 已吸收成本；已分摊成本 qWdob>u  
absorption 吸收；分摊；合并 'bQjJRq!  
absorption rate 吸收率；摊配率；分摊率 "Wb>y*S   
ACB Finance Limited 亚洲商业财务有限公司 ]/#3 P  
acceptable form of reciprocity 合理的互惠条件 Y9}ga4  
acceptable rate 适当利率；适当汇率 zhC#<  
acceptance agreement 承兑协议 L JgGX,Kp  
acceptance for honour 参加承兑 ;hgRMkmz4<  
acceptor 承兑人；接受人；受票人 SG4
)kQ  
acceptor for honour 参加承兑人 [mcER4]}  
accident insurance 意外保险 .)g7s? K  
Accident Insurance Association of Hong Kong 香港意外保险公会 &cpqn2Z  
accident insurance scheme 意外保险计划 tqFE>ojlI  
accident year basis 意外年度基准 Q)/oU\  
accommodation 通融；贷款 W9rmAQjn  
accommodation bill 通融票据；空头票据 ,k9x I<i  
accommodation party 汇票代发人 >ufLRGL>  
account balance 帐户余额；帐户结余 s~NJ y'Y  
account book 帐簿 $=9g,39
 
account collected in advance 预收款项 Yn
_v'Os2  
account current book 往来帐簿 7~qyz]KkE  
account of after-acquired property 事后取得的财产报告 ysH'X95  
account of defaulter 拖欠帐目 iw{rns  
account payable 应付帐款 0{'m":D9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?:Sqh1-z  
account receivable 应收帐款 ]<BT+6L  
account receivable report 应收帐款报表 I_s*pT  
account statement 结单；帐单；会计财务报表 adn2&7
H  
account title 帐户名称；会计科目 v.6K;TY.  
accountant's report 会计师报告 /tG[pg{[  
Accountant's Report Rules 会计师报告规则 Pb}Ii q=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 mVd%sWD  
Accounting Arrangements 《会计安排》 Tr.u'b(  
accounting basis 会计基础 [gIvB<Uv  
accounting by Official Receiver 破产管理署署长呈交的帐目 Rn$TYCO  
Accounting Circular 《会计通告》 _[pbfua  
accounting class 会计类别 {O!B8a   
accounting date 记帐日期；会计结算日期 >sGiDK @  
accounting for money 款项核算 z7s}-w,  
Accounting Officer 会计主任 U?xa^QVhj  
accounting period 会计报告期；会计期 "=Cjm`9~j  
accounting policy 会计政策；会计方针 NtG^t}V  
accounting practice 会计惯例 _Wtwh0[r*  
accounting principle 会计准则 Ou] !@s  
accounting record 会计记录 {Rz(0oD\  
accounting report 会计报告 EX/{W$ &K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $ vBFs]h  
Accounting Society of China 中国会计学会 BC)1FxsGf  
accounting statement 会计报表 pG^>y0  
accounting system 会计制度；会计系统 Y~B-dx'V  
accounting transaction 会计事项；帐务交易 n >@Qx$-  
accounting treatment 会计处理 cKB1o0JsYJ  
accounting year 会计年度 ,: Ij@u>)  
accretion 增值；添加 5 )z'=  
accrual 应计项目；应累算数目 Aj*|
r  
accrual basis 应计制；权责发生制 f2?01PM,Q  
accrual basis accounting 应计制会计；权责发生制会计 !8I80:e_~  
accrue 应累算；应计 N (0%C?  
accrued benefit 应累算利益 Y^QG\6q  
accrued charges 应计费用 }_oQg_-7e  
accrued cumulative preference share dividend 应累算的累积优先股股息 ' 7H"ezt  
accrued expenses 应累算费用 eyuQ}
R  
accrued interest payable 应付利息；应计未付利息 bl- D{)X  
accrued interest receivable 应收利息；应计未收利息 UmLBoy&*  
accrued right 累算权益 M%bD7naBq  
accruing profit 应累算的利润 1nR\m+{  
accumulated fiscal reserve 累积财政储备 BUUc9&f3o  
accumulated profit 累积利润；滚存溢利 moCR64n  
accumulated reserve 累积储备 {Fvl7Sh  
accumulation of surplus income 累积收益盈余 `h~-  
acquired assets 既得资产 0D/7X9xg9+  
acquisition 收购；购置；取得 a(AYY<g  
acquisition cost 购置成本 p^s:s-"f\  
acquisition expenses 购置费用 m[nrr6 G"  
acquisition of 100% interest 收购全部股权 :pLaxWus!  
acquisition of control 取得控制权 ~{ucr#]C  
acquisition of fixed assets 购置固定资产 ~Kt2g\BSok  
acquisition of shell “买壳” _ZE &W  
acquisition price 收购价 dN@C)5pm5`  
act of God 天灾 };g<|v*o  
acting partner 执事合伙人 M9.FtQhK/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 m U=
 3w  
active partner 积极参与的合伙人 ! u9LZ  
active trading 交投活跃 ?>NX}~2cf  
actual circulation 实际流通 Q>I7.c-M|  
actual cost 实际成本 :)F0~Q  
actual expenditure 实际开支；实际支出 p@eW*tE  
actual income 实际入息；实际收入；实际收益 _~ 3r*j  
actual market 现货市场 _FkH;MGWS  
actual price 现货价；实际价格 E-deXY  
actual profit 实际利润 A+KpECP  
actual quotation 实盘；实际价位；实际报价 /H$:Q|T}  
actual year basis 按实际年度计算 $ncP#6  
actuals 实货 rQ(u@u;  
actuarial investigation 精算调查 q}C;~nMD  
actuarial principle 精算原则 D
e\Ocxx  
actuarial report 精算师报告 ,MUgw w!.  
Actuarial Society of Hong Kong 香港精算学会 SP;1XXlL  
actuarial valuation 精算师估值 ,4r 4 <  
actuary 精算师 l4YTR4D  
ad referendum agreement 暂定协议；有待覆核的协定 Y+gNi_dE  
ad valorem duty 从价税；按值征税 A#gy[.Bb  
ad valorem duty system 从价税制 ^nLk{<D35  
ad valorem fee 从价费 bZ}T;!U?I  
ad valorem tariff 从价关税 TiKfIv  
additional allowance 额外免税额 ,WE2MAjhT  
additional amount for unexpired risk 未过期风险的额外款额 4veXg/l  
additional assessable profit 补加应评税利润 G[]h1f!  
additional assessment 补加评税 e 3TKg  
additional commitment 额外承担  7*r!-$  
additional commitment vote 额外承担拨款 \=H+m%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {[bB$~7Eu  
additional dependent parent allowance 供养父母额外免税额 SP4(yJy&  
additional provision 额外拨款 WH<\f|xR  
additional stamp duty 附加印花税 F1/BtGvQE  
additional tax 补加税罚款；补加税款 |$[.X3i  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xu@+b~C\  
adjudged bankrupt 被裁定破产 s
W&h?jdf  
adjudicated bankrupt 裁定破产人 MADt$_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *JO%.QNg  
adjudication of bankruptcy 裁定破产；宣告破产 p-h(C'PqF  
adjudication of insolvency 裁定无力偿还债务 U%)*I~9  
adjusted actual 经调整的实数；调整后的实数 dvLL~VP  
adjusted current assets 经调整的流动资产；调整后的流动资产 gRwRhA/  
adjusted figure 经调整的数字；调整后的数额 QG5c>Q  
adjusted liabilities 经调整的负债；调整后的负债 Sc:)H2k`$  
adjusted loss 经调整的亏损；调整后的亏损 mcWN.  
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 P}vk5o'  
adjusted profit 经调整的利润；调整后的利润 zANsv9R~  
adjusted surplus 经调整的盈余额；调整后的盈余额 =<Ss&p>  
adjusted value 经调整的价值；调整后的价值 10tt':  
adjustment 调整；修订；理算〔保险〕 ^2nH6,LPS  
adjustment centre 调剂中心 R#Z m[S  
adjustment lag 调整过程的时间差距；调整时差 :q$.=?X3  
adjustment mechanism 调整机制 a[J_
H$6H!  
adjustment of loss 亏损调整 4 ;^  
adjustment process 调整过程；调整程序 7b(r'b@N  
adjustment range 调整幅度 W{t-UK   
administered exchange rate 受管制汇率 ue -a/a