[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: 8n)3'ok  
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A share Ａ股；甲类股份 Z }Z]["q  
abatement of tax 减税；减扣免税额 ;tu2}1#r  
ABN AMRO Bank N.V. 荷兰银行 w?zY9Fs= s  
above-the-line expenditure 线上项目支出；经常预算支出 .LHzaeJCX  
above-the-line receipt 线上项目收入；经常预算收入 7FD.3/  
ABSA Asia Limited 南非联合亚洲有限公司 R?GF,s<j  
absolute change 绝对数值变更 DANndXQLH  
absolute expenditure 实际开支 66shr  
absolute guideline figure 绝对准则数字 W8{zV_TB
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absolute interest 绝对权益 )MJy  
absolute order of discharge 绝对破产解除令 ?e+$?8l[3  
absolute profit margin 绝对利润幅度 r:uW(<EP^  
absolute value 实值；绝对值 b!xm=U  
absolutely vested interest 绝对既得权益 0I@Cx{$  
absorbed cost 已吸收成本；已分摊成本 TdH~sz  
absorption 吸收；分摊；合并 U/I+A|S[  
absorption rate 吸收率；摊配率；分摊率 tM;S )S(=  
ACB Finance Limited 亚洲商业财务有限公司 $y&1.caMa  
acceptable form of reciprocity 合理的互惠条件 o@g/,V $  
acceptable rate 适当利率；适当汇率 Kw^tvRt'*  
acceptance agreement 承兑协议 F|t_&$Is?  
acceptance for honour 参加承兑 gR:21*&cz  
acceptor 承兑人；接受人；受票人 !2Q>  
acceptor for honour 参加承兑人 |;6l1]hk6  
accident insurance 意外保险 f.SmCgG  
Accident Insurance Association of Hong Kong 香港意外保险公会 =
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accident insurance scheme 意外保险计划 4\%XC F!  
accident year basis 意外年度基准 jIs2R3B  
accommodation 通融；贷款 +4%:q~C  
accommodation bill 通融票据；空头票据 M~&X?/8  
accommodation party 汇票代发人 e
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account balance 帐户余额；帐户结余 PC}m.tE  
account book 帐簿 &BDdJwE  
account collected in advance 预收款项 uuMHD{}?}  
account current book 往来帐簿 jB-)/8.qk  
account of after-acquired property 事后取得的财产报告 hPHrq{YZ  
account of defaulter 拖欠帐目 `Gp!Y  
account payable 应付帐款 ^9C9[$Q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {l-V  
account receivable 应收帐款 Y2,\WKa  
account receivable report 应收帐款报表 +w pe<T  
account statement 结单；帐单；会计财务报表 /4Lmu+G4  
account title 帐户名称；会计科目 E[RLBO[*n  
accountant's report 会计师报告 U\Hd?&`9gz  
Accountant's Report Rules 会计师报告规则 H\Jpw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 p-t*?p C  
Accounting Arrangements 《会计安排》 K2GcU_*t  
accounting basis 会计基础 /o_h'l|PS  
accounting by Official Receiver 破产管理署署长呈交的帐目 |ozlaj  
Accounting Circular 《会计通告》 M%NapK  
accounting class 会计类别 on q~wEr  
accounting date 记帐日期；会计结算日期 1#3 Qa{i  
accounting for money 款项核算 eL+L {Ac  
Accounting Officer 会计主任 HKdR?HM1  
accounting period 会计报告期；会计期
Kc:} Ky  
accounting policy 会计政策；会计方针 D< 4!7*9%  
accounting practice 会计惯例 H}$hk  
accounting principle 会计准则 .{|AHW&0<  
accounting record 会计记录 hoQ?8}r:  
accounting report 会计报告 5E+k}S]M$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r2
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Accounting Society of China 中国会计学会 3[jk}2R';p  
accounting statement 会计报表 cs%NsnZ  
accounting system 会计制度；会计系统 ,T|%vqbmw  
accounting transaction 会计事项；帐务交易 +RO=a_AS  
accounting treatment 会计处理 ;#$zHR  
accounting year 会计年度 a;A&>Ei}  
accretion 增值；添加 E+&]96*Lby  
accrual 应计项目；应累算数目 %T&#JF+;  
accrual basis 应计制；权责发生制 !I? J^0T  
accrual basis accounting 应计制会计；权责发生制会计 U "qO&;m  
accrue 应累算；应计 X; gN[  
accrued benefit 应累算利益 JqdNO:8  
accrued charges 应计费用 QJG]z'c+  
accrued cumulative preference share dividend 应累算的累积优先股股息 UI4X
v  
accrued expenses 应累算费用 M]>JI'8  
accrued interest payable 应付利息；应计未付利息 B`4[@$  
accrued interest receivable 应收利息；应计未收利息 Wsr #YNhx|  
accrued right 累算权益 q KL_1 ~  
accruing profit 应累算的利润 |7CH   
accumulated fiscal reserve 累积财政储备 iK"j@1|  
accumulated profit 累积利润；滚存溢利 YJ5;a\QxN  
accumulated reserve 累积储备 Z6cG<,DQ  
accumulation of surplus income 累积收益盈余 [^gSWU  
acquired assets 既得资产 vR?L/G^.  
acquisition 收购；购置；取得 +M\*C#  
acquisition cost 购置成本 iDO~G($C  
acquisition expenses 购置费用 DOXRU5uP3  
acquisition of 100% interest 收购全部股权 -BV&u(  
acquisition of control 取得控制权 r[$Qtj Q  
acquisition of fixed assets 购置固定资产 ~X;(m
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acquisition of shell “买壳” omV.Qb'NS  
acquisition price 收购价
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act of God 天灾 rrSA.J{  
acting partner 执事合伙人 'FBvAk6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qR_"aQ7s2  
active partner 积极参与的合伙人 !UUh7'W4u  
active trading 交投活跃 is}Fy>9i  
actual circulation 实际流通 &%Hj.  
actual cost 实际成本 jkNZv. )p  
actual expenditure 实际开支；实际支出 %a/O7s6  
actual income 实际入息；实际收入；实际收益 7l Aa6"Y68  
actual market 现货市场 eT+MN`
 
actual price 现货价；实际价格 pAmTwe  
actual profit 实际利润 {\t:{.F A  
actual quotation 实盘；实际价位；实际报价 #k=!>%+E  
actual year basis 按实际年度计算 0;TMwE  
actuals 实货 d1j v>tu  
actuarial investigation 精算调查 =]E1T8|  
actuarial principle 精算原则 d*3R0Q|#{  
actuarial report 精算师报告 _@jKFDPL  
Actuarial Society of Hong Kong 香港精算学会 $zCUQthL@  
actuarial valuation 精算师估值 !wrl.A/P  
actuary 精算师 V!KtF  
ad referendum agreement 暂定协议；有待覆核的协定 yB.6U56  
ad valorem duty 从价税；按值征税 rMlb
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ad valorem duty system 从价税制 kX1hcAa  
ad valorem fee 从价费 `p^M\!h*O  
ad valorem tariff 从价关税 ]Wa,a T'  
additional allowance 额外免税额 3F}d,aB A  
additional amount for unexpired risk 未过期风险的额外款额 JsPuxu_  
additional assessable profit 补加应评税利润 kd\yHI9A  
additional assessment 补加评税 g6W.Gl"5\w  
additional commitment 额外承担 l:@.D|(o3  
additional commitment vote 额外承担拨款 +[2lS54"W4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0t4i'??  
additional dependent parent allowance 供养父母额外免税额 N&>D/Z;"  
additional provision 额外拨款 jv0e&rt  
additional stamp duty 附加印花税 ?qK:P  
additional tax 补加税罚款；补加税款 `ZefSmb  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <1jiU%!w  
adjudged bankrupt 被裁定破产 m dC. FO-  
adjudicated bankrupt 裁定破产人 [=E<iPl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 SyYa_=En  
adjudication of bankruptcy 裁定破产；宣告破产 :,VyOmf  
adjudication of insolvency 裁定无力偿还债务 kD;BwU[  
adjusted actual 经调整的实数；调整后的实数 \O/=g6w|t}  
adjusted current assets 经调整的流动资产；调整后的流动资产 E0oJ|My  
adjusted figure 经调整的数字；调整后的数额 +vbNZqwz  
adjusted liabilities 经调整的负债；调整后的负债 rfPJBD{Ve  
adjusted loss 经调整的亏损；调整后的亏损 H Rw,D=  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 jN {ED_  
adjusted profit 经调整的利润；调整后的利润 2dI:],7  
adjusted surplus 经调整的盈余额；调整后的盈余额  b'Uaj`Sn  
adjusted value 经调整的价值；调整后的价值 vRY4N{v(<  
adjustment 调整；修订；理算〔保险〕 vOP[ND=T  
adjustment centre 调剂中心 Ns9g>~  
adjustment lag 调整过程的时间差距；调整时差 "1#,d#Q$  
adjustment mechanism 调整机制 lp]O8^][&  
adjustment of loss 亏损调整 X>wQYIi  
adjustment process 调整过程；调整程序 Ql V:8:H$  
adjustment range 调整幅度 IaF79}^  
administered exchange rate 受管制汇率 Kc{wv/6}T