[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: ]lU u%<-;  
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A share Ａ股；甲类股份 O[!o1.  
abatement of tax 减税；减扣免税额 `xUPML-  
ABN AMRO Bank N.V. 荷兰银行 qedGBl&  
above-the-line expenditure 线上项目支出；经常预算支出 [R4x[36Zp  
above-the-line receipt 线上项目收入；经常预算收入 +&
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ABSA Asia Limited 南非联合亚洲有限公司 C~qhwwh  
absolute change 绝对数值变更 `dP+5u!  
absolute expenditure 实际开支 PAHlj,n)  
absolute guideline figure 绝对准则数字 N^+ww]f?  
absolute interest 绝对权益 YJ$ewK4E#.  
absolute order of discharge 绝对破产解除令 @@wx~|%  
absolute profit margin 绝对利润幅度 prtxE&-  
absolute value 实值；绝对值 BuTIJb+Q\  
absolutely vested interest 绝对既得权益 (fa?ftK  
absorbed cost 已吸收成本；已分摊成本 3J T3 ;O  
absorption 吸收；分摊；合并 ]ufW61W6Ci  
absorption rate 吸收率；摊配率；分摊率 (x qA.(F  
ACB Finance Limited 亚洲商业财务有限公司 SbZt\a 8  
acceptable form of reciprocity 合理的互惠条件 Nz*sD^SJa  
acceptable rate 适当利率；适当汇率 vC:b?0s#(  
acceptance agreement 承兑协议 Wq(l :W'  
acceptance for honour 参加承兑 Nb~dw;t  
acceptor 承兑人；接受人；受票人 rf->mk{  
acceptor for honour 参加承兑人 M"^Vf{X^  
accident insurance 意外保险 (0W}e(D8  
Accident Insurance Association of Hong Kong 香港意外保险公会 .KucjRI  
accident insurance scheme 意外保险计划 aMQjoamz  
accident year basis 意外年度基准  7E`(8i  
accommodation 通融；贷款 | ",[C3Jg  
accommodation bill 通融票据；空头票据 J4"swPf  
accommodation party 汇票代发人 zpq
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account balance 帐户余额；帐户结余 T[-c|  
account book 帐簿 c1kxKxE  
account collected in advance 预收款项 pYl{:uIPN8  
account current book 往来帐簿 hiRR+`L%  
account of after-acquired property 事后取得的财产报告 /3Nb  
account of defaulter 拖欠帐目 XDkS ^9  
account payable 应付帐款 $iqi:vY  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >u5g?yzw  
account receivable 应收帐款 /Y[o=Uyl  
account receivable report 应收帐款报表 j\'+wVyo  
account statement 结单；帐单；会计财务报表
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account title 帐户名称；会计科目 pSQCT  
accountant's report 会计师报告 ~#"7,rQp  
Accountant's Report Rules 会计师报告规则 ')5L_$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :,NFFN  
Accounting Arrangements 《会计安排》 8nIM ZV  
accounting basis 会计基础 K2xH'v O(  
accounting by Official Receiver 破产管理署署长呈交的帐目 :YqQlr\
 
Accounting Circular 《会计通告》 .6#cDrK  
accounting class 会计类别 drENkS=,  
accounting date 记帐日期；会计结算日期 hu P^2*c  
accounting for money 款项核算 [O7w =  
Accounting Officer 会计主任 ,$h(fM8GC  
accounting period 会计报告期；会计期 EK?@Z.q+  
accounting policy 会计政策；会计方针 >; &s['H  
accounting practice 会计惯例 U[
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accounting principle 会计准则 xN`r4  
accounting record 会计记录 SbS$(Gt#Bv  
accounting report 会计报告 jj!N39f   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 EWb(uWC8h  
Accounting Society of China 中国会计学会 dUoWo3r=  
accounting statement 会计报表 wfB
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accounting system 会计制度；会计系统 VyecTU"W  
accounting transaction 会计事项；帐务交易 %1\v7Xw{9  
accounting treatment 会计处理 C}mYt/
  
accounting year 会计年度 O`i)?BC  
accretion 增值；添加 |P~O15V*Q  
accrual 应计项目；应累算数目 &so-O90  
accrual basis 应计制；权责发生制 VY/|WD~"CW  
accrual basis accounting 应计制会计；权责发生制会计 ]8$#qDS@  
accrue 应累算；应计 @s%X  
accrued benefit 应累算利益 /a[V!<"R  
accrued charges 应计费用 nW|'l^&  
accrued cumulative preference share dividend 应累算的累积优先股股息 =U4f}W;  
accrued expenses 应累算费用 tYs8)\{  
accrued interest payable 应付利息；应计未付利息 t_dcV%
=  
accrued interest receivable 应收利息；应计未收利息 Z+Ye
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accrued right 累算权益 *.,"N}  
accruing profit 应累算的利润 6FL?4>MZ  
accumulated fiscal reserve 累积财政储备 @B,j;2eb  
accumulated profit 累积利润；滚存溢利 59{;VY81  
accumulated reserve 累积储备 3ty4D2y  
accumulation of surplus income 累积收益盈余 +I|Rk&  
acquired assets 既得资产 J>`v.8y  
acquisition 收购；购置；取得 m`hGDp3  
acquisition cost 购置成本 R'6@n#:  
acquisition expenses 购置费用 >=if8t!  
acquisition of 100% interest 收购全部股权 iv:,fkwG  
acquisition of control 取得控制权 }m6f^fs}  
acquisition of fixed assets 购置固定资产
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acquisition of shell “买壳” UT3bd,,  
acquisition price 收购价 9s!
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act of God 天灾 ]SFWt/<  
acting partner 执事合伙人 ~Fy`>*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 m6b$Xyq[  
active partner 积极参与的合伙人 8r,9OM  
active trading 交投活跃 !*&4< _  
actual circulation 实际流通 >s&XX, w  
actual cost 实际成本 C<_Urnmn  
actual expenditure 实际开支；实际支出 oJ ^C]E  
actual income 实际入息；实际收入；实际收益 r"R(}`
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actual market 现货市场 k+FMZ,D|  
actual price 现货价；实际价格 N83!C=X'  
actual profit 实际利润 }FrEF\}]_7  
actual quotation 实盘；实际价位；实际报价 /@VsqD  
actual year basis 按实际年度计算 Pp,Um(  
actuals 实货 ?RHn @$g8M  
actuarial investigation 精算调查 M~uMY+>   
actuarial principle 精算原则 i8K_vo2Z)  
actuarial report 精算师报告 K[kds`  
Actuarial Society of Hong Kong 香港精算学会 Qh*)pt]n  
actuarial valuation 精算师估值 d$w(-tV42  
actuary 精算师 BU`ckK
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ad referendum agreement 暂定协议；有待覆核的协定 8qn 9|  
ad valorem duty 从价税；按值征税 j(j#0dXLh  
ad valorem duty system 从价税制 w4UD/zO  
ad valorem fee 从价费 Z a! gbt  
ad valorem tariff 从价关税 13H;p[$  
additional allowance 额外免税额 gNqAj# m  
additional amount for unexpired risk 未过期风险的额外款额 +jUgx;u,  
additional assessable profit 补加应评税利润 Tr~sieL  
additional assessment 补加评税 j1/+\8Y
  
additional commitment 额外承担 PSPTL3_~  
additional commitment vote 额外承担拨款 kVd5,Qd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vm8$:W2 }  
additional dependent parent allowance 供养父母额外免税额 I_ONbJ9]  
additional provision 额外拨款 c&E]E
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additional stamp duty 附加印花税 FQ`(b3.   
additional tax 补加税罚款；补加税款 rvwa!YY}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 n+2%tW  
adjudged bankrupt 被裁定破产 58::h.:  
adjudicated bankrupt 裁定破产人 XIKvH-0&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 k0JW[04j  
adjudication of bankruptcy 裁定破产；宣告破产 ?-f,8Z|h  
adjudication of insolvency 裁定无力偿还债务 @OzMiN  
adjusted actual 经调整的实数；调整后的实数 1RLym9JN  
adjusted current assets 经调整的流动资产；调整后的流动资产 z`4c 4h]I  
adjusted figure 经调整的数字；调整后的数额 uAUp5XP|Z  
adjusted liabilities 经调整的负债；调整后的负债 b]T@g J4H=  
adjusted loss 经调整的亏损；调整后的亏损 /'ZKST4  
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@U6`SG  
adjusted profit 经调整的利润；调整后的利润 M7rIi\4K4  
adjusted surplus 经调整的盈余额；调整后的盈余额 }9^@5!qX  
adjusted value 经调整的价值；调整后的价值 Us ]=Y}(  
adjustment 调整；修订；理算〔保险〕 7tRi"\[5  
adjustment centre 调剂中心 TN\|fzj  
adjustment lag 调整过程的时间差距；调整时差 -jB3L:  
adjustment mechanism 调整机制 ^*0'\/N&  
adjustment of loss 亏损调整 J? .F\`N)  
adjustment process 调整过程；调整程序 Ke!'gohv  
adjustment range 调整幅度 -U>y  
administered exchange rate 受管制汇率 `PgdJrE