[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: , SJK  
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A share Ａ股；甲类股份 OnPy8mC  
abatement of tax 减税；减扣免税额 JV?RgFy  
ABN AMRO Bank N.V. 荷兰银行 +/b4@B7  
above-the-line expenditure 线上项目支出；经常预算支出 LL$,<q%(P  
above-the-line receipt 线上项目收入；经常预算收入 T956L'.+G  
ABSA Asia Limited 南非联合亚洲有限公司 &x0TnW"g  
absolute change 绝对数值变更 ![P(B0Ct/  
absolute expenditure 实际开支 xv#j 593  
absolute guideline figure 绝对准则数字 \_I)loPc8  
absolute interest 绝对权益 5%Fn^u:  
absolute order of discharge 绝对破产解除令 Fzld0p9=  
absolute profit margin 绝对利润幅度 Q~w G(0'8  
absolute value 实值；绝对值 Mly z><  
absolutely vested interest 绝对既得权益 {DXZ}7w:v  
absorbed cost 已吸收成本；已分摊成本 A_(+r  
absorption 吸收；分摊；合并 @;T#+!  
absorption rate 吸收率；摊配率；分摊率 R vz.
ym:F  
ACB Finance Limited 亚洲商业财务有限公司 'd.@4 9  
acceptable form of reciprocity 合理的互惠条件 ,^+R%7mv  
acceptable rate 适当利率；适当汇率 z$BnEd.y=:  
acceptance agreement 承兑协议 v20
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acceptance for honour 参加承兑 ^; V>}08  
acceptor 承兑人；接受人；受票人 mZ5K hPvf8  
acceptor for honour 参加承兑人 +/>YH-P=  
accident insurance 意外保险 M(h H#_$  
Accident Insurance Association of Hong Kong 香港意外保险公会 SJ [@fUxO)  
accident insurance scheme 意外保险计划 BWi 7v
  
accident year basis 意外年度基准 :56lzsWUE<  
accommodation 通融；贷款 9- E>n)  
accommodation bill 通融票据；空头票据 rIFC#Jd
/  
accommodation party 汇票代发人 /6+%(f}7l  
account balance 帐户余额；帐户结余 ^? {kj{v  
account book 帐簿 <9k}CXv2PK  
account collected in advance 预收款项 i{FC1tVeL_  
account current book 往来帐簿 1uge>o&  
account of after-acquired property 事后取得的财产报告 Ze
sD(  
account of defaulter 拖欠帐目 *ckrn>E{h  
account payable 应付帐款 {O&liU4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +81+4{*  
account receivable 应收帐款 ][5p.owJse  
account receivable report 应收帐款报表 *1)NABp6D  
account statement 结单；帐单；会计财务报表 / ?[gB:s  
account title 帐户名称；会计科目 ;=9vmQA  
accountant's report 会计师报告 {kRC!}  
Accountant's Report Rules 会计师报告规则 ^$Io;*N4  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9MzkG87J  
Accounting Arrangements 《会计安排》 $}UJs <-F  
accounting basis 会计基础 *T2&$W|_a  
accounting by Official Receiver 破产管理署署长呈交的帐目 F+$@3[Q`N  
Accounting Circular 《会计通告》 'TN{8~Gt*  
accounting class 会计类别 OO wA{]gK  
accounting date 记帐日期；会计结算日期 O Ytus7q<  
accounting for money 款项核算 A-wxf91+:  
Accounting Officer 会计主任 
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accounting period 会计报告期；会计期 !g&B)0u]*  
accounting policy 会计政策；会计方针 rU^ghF  
accounting practice 会计惯例 !6/IKh`J  
accounting principle 会计准则 4"X>_Nt6  
accounting record 会计记录 VUv.Tx]Z[  
accounting report 会计报告 ^%X
\ }><  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  ~M^7qO  
Accounting Society of China 中国会计学会 rH:X/i;D  
accounting statement 会计报表 ~m|?! ]n  
accounting system 会计制度；会计系统 ?ZV0
 
accounting transaction 会计事项；帐务交易 U?^|>cMr  
accounting treatment 会计处理 8'xnhV  
accounting year 会计年度 :lQjy@J  
accretion 增值；添加 wG?kcfu  
accrual 应计项目；应累算数目 XXwhs-:o  
accrual basis 应计制；权责发生制 ftqW3VW  
accrual basis accounting 应计制会计；权责发生制会计 rLVc<595  
accrue 应累算；应计 ~0'l,  
accrued benefit 应累算利益 udy;Od
t  
accrued charges 应计费用 ~kJpBt7M  
accrued cumulative preference share dividend 应累算的累积优先股股息 I64:-P[\  
accrued expenses 应累算费用 ?~Ed n-"Y  
accrued interest payable 应付利息；应计未付利息 4$2
T zJE  
accrued interest receivable 应收利息；应计未收利息 ya Xa8v'oC  
accrued right 累算权益 # Ii.tTk  
accruing profit 应累算的利润 {]Iu">*
 
accumulated fiscal reserve 累积财政储备 <r`Jn49  
accumulated profit 累积利润；滚存溢利 842+KLS  
accumulated reserve 累积储备 Odtck9
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accumulation of surplus income 累积收益盈余 JI,hy <3l0  
acquired assets 既得资产 *B<I><'G  
acquisition 收购；购置；取得 7%!KAtc  
acquisition cost 购置成本 Kcdd=2 [T  
acquisition expenses 购置费用 e CUcE(  
acquisition of 100% interest 收购全部股权 [=1?CD  
acquisition of control 取得控制权 GXK?7S0H  
acquisition of fixed assets 购置固定资产 =pOY+S|  
acquisition of shell “买壳” `oWjq6  
acquisition price 收购价 PW<wjf,rQ  
act of God 天灾 RWQW/Gwx  
acting partner 执事合伙人 S|4/C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;Hr@0f  
active partner 积极参与的合伙人 .mrRv8>$  
active trading 交投活跃 P1>X5:  
actual circulation 实际流通 W}_}<rlF  
actual cost 实际成本 K$GX
XE`  
actual expenditure 实际开支；实际支出 o5XUDDi  
actual income 实际入息；实际收入；实际收益 qTMz6D!Q  
actual market 现货市场 ^JDV4>S\  
actual price 现货价；实际价格 !jq6cND  
actual profit 实际利润 /=(FM   
actual quotation 实盘；实际价位；实际报价 qWRMwvN
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actual year basis 按实际年度计算 ^ED>{UiNI  
actuals 实货 T2; 
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actuarial investigation 精算调查 <sB45sNbU`  
actuarial principle 精算原则 Y1+lk^  
actuarial report 精算师报告 $rYu 4^  
Actuarial Society of Hong Kong 香港精算学会 J5IJy3d  
actuarial valuation 精算师估值 #p`7gFl  
actuary 精算师 1AV1W_"  
ad referendum agreement 暂定协议；有待覆核的协定 6lAo`S\)eX  
ad valorem duty 从价税；按值征税 6yM dl~
.  
ad valorem duty system 从价税制 @BhAFv,7  
ad valorem fee 从价费 kDa#yN\  
ad valorem tariff 从价关税 GnaVI
  
additional allowance 额外免税额 F|Ihq^q  
additional amount for unexpired risk 未过期风险的额外款额 !I/kz }N@  
additional assessable profit 补加应评税利润 :P"Gym  
additional assessment 补加评税 2U{RA's  
additional commitment 额外承担 *{s
[$}uQ  
additional commitment vote 额外承担拨款 P`"DepeD  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'Jr*oru  
additional dependent parent allowance 供养父母额外免税额 i}"JCqo2  
additional provision 额外拨款 Hv*O9!cC  
additional stamp duty 附加印花税 :/l  
additional tax 补加税罚款；补加税款 e'VXyf  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ScKfr  
adjudged bankrupt 被裁定破产 p<19 Jw<  
adjudicated bankrupt 裁定破产人 FCJ(D!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 liP{Mu/LO  
adjudication of bankruptcy 裁定破产；宣告破产 6 74X)hB  
adjudication of insolvency 裁定无力偿还债务 (Z +C  
adjusted actual 经调整的实数；调整后的实数 iUBni&B  
adjusted current assets 经调整的流动资产；调整后的流动资产 $?{zV$r1
 
adjusted figure 经调整的数字；调整后的数额 }!Lr!eALr  
adjusted liabilities 经调整的负债；调整后的负债 b7j#a#  
adjusted loss 经调整的亏损；调整后的亏损 =o
DrN7`,B  
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 [1CxMk~"[  
adjusted profit 经调整的利润；调整后的利润 ;f~'7RKy!G  
adjusted surplus 经调整的盈余额；调整后的盈余额 ? %ntO]  
adjusted value 经调整的价值；调整后的价值 qJj5J;k  
adjustment 调整；修订；理算〔保险〕 h--bN*}H2  
adjustment centre 调剂中心 Sn&%epi  
adjustment lag 调整过程的时间差距；调整时差 Mv=;+?z!  
adjustment mechanism 调整机制 \RO S
d  
adjustment of loss 亏损调整 Y%@'a~  
adjustment process 调整过程；调整程序 v4aGL<SO  
adjustment range 调整幅度 ]XyJ7esg  
administered exchange rate 受管制汇率 q%9oGYjvQ