[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: VIynlvy  
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A share Ａ股；甲类股份 &4p:2,|r9  
abatement of tax 减税；减扣免税额 lgre@M]mg  
ABN AMRO Bank N.V. 荷兰银行 yPuT%H&i  
above-the-line expenditure 线上项目支出；经常预算支出 3O$Q>.0w/  
above-the-line receipt 线上项目收入；经常预算收入 .PxtcC.K  
ABSA Asia Limited 南非联合亚洲有限公司 }JvyjE  
absolute change 绝对数值变更 }0qgvw  
absolute expenditure 实际开支 
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absolute guideline figure 绝对准则数字 6Pd;I,k  
absolute interest 绝对权益 [%YCupr#  
absolute order of discharge 绝对破产解除令 d94Lc-kq^  
absolute profit margin 绝对利润幅度 WEWNFTI  
absolute value 实值；绝对值 M(SH3~  
absolutely vested interest 绝对既得权益 ]6FpUF#<D  
absorbed cost 已吸收成本；已分摊成本 \$GlB+ iCx  
absorption 吸收；分摊；合并 r1$ O<3\  
absorption rate 吸收率；摊配率；分摊率 &o:wSe  
ACB Finance Limited 亚洲商业财务有限公司 /ey}#SHm,  
acceptable form of reciprocity 合理的互惠条件 X_O(j!h  
acceptable rate 适当利率；适当汇率 1;g>?18@  
acceptance agreement 承兑协议 LB U]^t@ M  
acceptance for honour 参加承兑 wVV'9pw}  
acceptor 承兑人；接受人；受票人 9boNB"h]T  
acceptor for honour 参加承兑人 $)z(4Ev  
accident insurance 意外保险 rS8/_'  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,Q2`N{f  
accident insurance scheme 意外保险计划 +-K-CXt  
accident year basis 意外年度基准 sDw&U?gUv  
accommodation 通融；贷款 {N/(lB8  
accommodation bill 通融票据；空头票据 '+5*ajP<  
accommodation party 汇票代发人 y kwS-e  
account balance 帐户余额；帐户结余 
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account book 帐簿 3|l+&LF!IC  
account collected in advance 预收款项 $x
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account current book 往来帐簿 Ryr2  
account of after-acquired property 事后取得的财产报告 68W&qzw.[r  
account of defaulter 拖欠帐目 vRYfB{~  
account payable 应付帐款 *oKc4S+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 M&:[3u-  
account receivable 应收帐款 o.*8$$  
account receivable report 应收帐款报表 N
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account statement 结单；帐单；会计财务报表 OZB(4{vnyC  
account title 帐户名称；会计科目 >01&3-r  
accountant's report 会计师报告 "+~La{POc  
Accountant's Report Rules 会计师报告规则 DUF fk6#X}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =hjff/ X  
Accounting Arrangements 《会计安排》  Fr`"XH  
accounting basis 会计基础 \U\ W Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 {D={>0  
Accounting Circular 《会计通告》 Oc}4`?oy<O  
accounting class 会计类别 [:&4Tp*C  
accounting date 记帐日期；会计结算日期 j(AN]g:  
accounting for money 款项核算 {r yv7G  
Accounting Officer 会计主任 %scSp&X  
accounting period 会计报告期；会计期 xKi: 2  
accounting policy 会计政策；会计方针 fzT|{vG8  
accounting practice 会计惯例 K-cRNt  
accounting principle 会计准则 (J I4ibP  
accounting record 会计记录 \fj*.[,  
accounting report 会计报告 |08b=aR6ro  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F=?0:2P0bD  
Accounting Society of China 中国会计学会 G~b/!clN  
accounting statement 会计报表 4! ]28[2B6  
accounting system 会计制度；会计系统 TmZsC5  
accounting transaction 会计事项；帐务交易 :08b&myx  
accounting treatment 会计处理
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accounting year 会计年度 >c %*:
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accretion 增值；添加 'M8wjU  
accrual 应计项目；应累算数目 v50w}w'  
accrual basis 应计制；权责发生制 0'j/ 9vm  
accrual basis accounting 应计制会计；权责发生制会计 eb&#sZ  
accrue 应累算；应计 L?:.8k`d  
accrued benefit 应累算利益 j N":9+F  
accrued charges 应计费用 oMey^]!  
accrued cumulative preference share dividend 应累算的累积优先股股息 WD.td  
accrued expenses 应累算费用 +||y/}1  
accrued interest payable 应付利息；应计未付利息 k;BXt:jDq  
accrued interest receivable 应收利息；应计未收利息 Y=0D[o8  
accrued right 累算权益 CCx_
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accruing profit 应累算的利润 ($s%5|  
accumulated fiscal reserve 累积财政储备 rnX D(  
accumulated profit 累积利润；滚存溢利 uknX py))  
accumulated reserve 累积储备 W5a7HkM  
accumulation of surplus income 累积收益盈余 A><w1-X&=o  
acquired assets 既得资产 m^?a/  
acquisition 收购；购置；取得 'Z;8-1M?O  
acquisition cost 购置成本 `hpX97v  
acquisition expenses 购置费用 _TLB1T^/4  
acquisition of 100% interest 收购全部股权 Hst]}g' .  
acquisition of control 取得控制权 9feVy\u  
acquisition of fixed assets 购置固定资产 ^UJB%l  
acquisition of shell “买壳” ZhvZe/  
acquisition price 收购价 {"e)Jj_=  
act of God 天灾
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acting partner 执事合伙人 ?F=^& v8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 41^=z[k  
active partner 积极参与的合伙人 {~*^jS']5  
active trading 交投活跃 JJE?!Yvc  
actual circulation 实际流通 *h([ai"1-  
actual cost 实际成本 fGtYvl O-5  
actual expenditure 实际开支；实际支出 "/ 9EUbca  
actual income 实际入息；实际收入；实际收益 !{S& "  
actual market 现货市场 2oBT _o%/J  
actual price 现货价；实际价格 xa"8"8  
actual profit 实际利润 :)*+aS"  
actual quotation 实盘；实际价位；实际报价 lq'MLg  
actual year basis 按实际年度计算 IoAG!cS  
actuals 实货 u2 a#qU5*  
actuarial investigation 精算调查 %noByq,?  
actuarial principle 精算原则 BG&XCn5g|  
actuarial report 精算师报告 d}:eL C  
Actuarial Society of Hong Kong 香港精算学会 -xVp}RLT  
actuarial valuation 精算师估值 j0wpaIp  
actuary 精算师 :HiAjaA1pg  
ad referendum agreement 暂定协议；有待覆核的协定 14DHU  
ad valorem duty 从价税；按值征税 T9'd?nw9  
ad valorem duty system 从价税制 jL6ZHEi#d7  
ad valorem fee 从价费 >}7Ml  
ad valorem tariff 从价关税 t@vVE{`  
additional allowance 额外免税额 v? Ufx  
additional amount for unexpired risk 未过期风险的额外款额 E;MelK<8(  
additional assessable profit 补加应评税利润 f`W)Z$fN5  
additional assessment 补加评税
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additional commitment 额外承担 P]^BE;7T  
additional commitment vote 额外承担拨款 @{q:179w^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uB1>.Pvxb  
additional dependent parent allowance 供养父母额外免税额 zB68%  
additional provision 额外拨款 E#zLm  
additional stamp duty 附加印花税 U_KCN09  
additional tax 补加税罚款；补加税款 T0e- X  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 sS{!z@\Lf  
adjudged bankrupt 被裁定破产 4.e0k<]N`  
adjudicated bankrupt 裁定破产人 1=L5=uz1d:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 r "uQ|
 
adjudication of bankruptcy 裁定破产；宣告破产 )&{<g yS1  
adjudication of insolvency 裁定无力偿还债务 dRL*TT0NW  
adjusted actual 经调整的实数；调整后的实数 H3>49;`  
adjusted current assets 经调整的流动资产；调整后的流动资产 Z{}+7P  
adjusted figure 经调整的数字；调整后的数额 wLa8&E[  
adjusted liabilities 经调整的负债；调整后的负债 /e;E+   
adjusted loss 经调整的亏损；调整后的亏损 -T=sY/O  
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 *!r"+?0gN  
adjusted profit 经调整的利润；调整后的利润 <~teD[1k"  
adjusted surplus 经调整的盈余额；调整后的盈余额 jB"IJ$cD  
adjusted value 经调整的价值；调整后的价值 kyH0J[/n  
adjustment 调整；修订；理算〔保险〕 i4}+n^oSYo  
adjustment centre 调剂中心 tjg?zlj  
adjustment lag 调整过程的时间差距；调整时差 Tf40lv+{  
adjustment mechanism 调整机制 6]|-%  
adjustment of loss 亏损调整 eq(1'?7]`G  
adjustment process 调整过程；调整程序 uk9!rE"  
adjustment range 调整幅度 S| |OSxZ  
administered exchange rate 受管制汇率 (Xl+Zi>\{