[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: p1\mjM  
^X?uAX-RP|  
A share Ａ股；甲类股份 gZiwXb  
abatement of tax 减税；减扣免税额 gWL`J=DiU  
ABN AMRO Bank N.V. 荷兰银行 cvQAo|  
above-the-line expenditure 线上项目支出；经常预算支出 CvR-lKV<  
above-the-line receipt 线上项目收入；经常预算收入 }KO <II  
ABSA Asia Limited 南非联合亚洲有限公司 [$F*R@,&  
absolute change 绝对数值变更 JL>frS3M  
absolute expenditure 实际开支 DN iH" 0%  
absolute guideline figure 绝对准则数字 p I~;3T:!  
absolute interest 绝对权益 t 4VeXp6  
absolute order of discharge 绝对破产解除令 Qm=iCZ|E^!  
absolute profit margin 绝对利润幅度 f7|Tp
m  
absolute value 实值；绝对值 !iq|sXs  
absolutely vested interest 绝对既得权益 B* Ey&DAV  
absorbed cost 已吸收成本；已分摊成本 B[q"oI`  
absorption 吸收；分摊；合并 ]G D` f  
absorption rate 吸收率；摊配率；分摊率
t-5Y,}j  
ACB Finance Limited 亚洲商业财务有限公司 .wmqaLd%  
acceptable form of reciprocity 合理的互惠条件 0qIg:+l+  
acceptable rate 适当利率；适当汇率 +xgP&nw[-  
acceptance agreement 承兑协议 RehraY3q  
acceptance for honour 参加承兑 @SyL1yFX  
acceptor 承兑人；接受人；受票人 O;5lF   
acceptor for honour 参加承兑人 -SfU. XlZl  
accident insurance 意外保险 "Zx<hL*  
Accident Insurance Association of Hong Kong 香港意外保险公会 :`Ep#[Wvo  
accident insurance scheme 意外保险计划 m=
+x9gL2  
accident year basis 意外年度基准 NuOxEyC  
accommodation 通融；贷款 ? |#dGk g  
accommodation bill 通融票据；空头票据 = R~zD4{"  
accommodation party 汇票代发人 UG=]8YY!  
account balance 帐户余额；帐户结余 [qC0YM  
account book 帐簿 OScqf]H  
account collected in advance 预收款项 ^8A[ ^cgq  
account current book 往来帐簿 9zS  
account of after-acquired property 事后取得的财产报告 "<{|ni}  
account of defaulter 拖欠帐目 rmo\UCD  
account payable 应付帐款 FUlhEH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3!osQ1  
account receivable 应收帐款 %q~q,=H$]  
account receivable report 应收帐款报表 lGBg8/[  
account statement 结单；帐单；会计财务报表 p:K%-
^  
account title 帐户名称；会计科目 Aq*?Q/pV  
accountant's report 会计师报告 =<#G~8WYz  
Accountant's Report Rules 会计师报告规则 dq`{fqGl  
accounting and auditing procedure 会计与审计程序；会计与核数程序 wwywiFj  
Accounting Arrangements 《会计安排》 xb<|m2<)H  
accounting basis 会计基础 i;U*Y *f  
accounting by Official Receiver 破产管理署署长呈交的帐目 RRB=JP{r  
Accounting Circular 《会计通告》 gua7<z6=eh  
accounting class 会计类别 /PeT4hW}  
accounting date 记帐日期；会计结算日期 qT!lq  
accounting for money 款项核算 * Ogf6  
Accounting Officer 会计主任 u '/)l}  
accounting period 会计报告期；会计期 9Li*L&B)  
accounting policy 会计政策；会计方针 lux g1>  
accounting practice 会计惯例 oI[

rxr  
accounting principle 会计准则 [U8/nT  
accounting record 会计记录 ux)*B}/xh  
accounting report 会计报告 16Jq*hKU  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,z>-_HOnw  
Accounting Society of China 中国会计学会 Kx&"9g$  
accounting statement 会计报表 Um6}h@>  
accounting system 会计制度；会计系统 'QxJU$  
accounting transaction 会计事项；帐务交易 9#@s(s  
accounting treatment 会计处理 L!zdrCM  
accounting year 会计年度 VQ|{Q}  
accretion 增值；添加 H$C*&p  
accrual 应计项目；应累算数目 q(:L8nKT]  
accrual basis 应计制；权责发生制 9\<q=p~  
accrual basis accounting 应计制会计；权责发生制会计 3 dJ362  
accrue 应累算；应计 kj[boxN  
accrued benefit 应累算利益 u*;H$&  
accrued charges 应计费用 NWvIwt{  
accrued cumulative preference share dividend 应累算的累积优先股股息 h!K" ;qw  
accrued expenses 应累算费用 *bf 5A9  
accrued interest payable 应付利息；应计未付利息 Ycspdl+(S$  
accrued interest receivable 应收利息；应计未收利息 QfAmGDaYQ  
accrued right 累算权益 >MN"87U6  
accruing profit 应累算的利润 * 7Ov.v%  
accumulated fiscal reserve 累积财政储备 W/xPVmnV  
accumulated profit 累积利润；滚存溢利 6bhb_U'f  
accumulated reserve 累积储备 A1-,b.Ni  
accumulation of surplus income 累积收益盈余 EI6kBRMo  
acquired assets 既得资产 9!Q ZuZY  
acquisition 收购；购置；取得 h7q{i|5  
acquisition cost 购置成本 1Ub=RyB  
acquisition expenses 购置费用 c{I]!y^!  
acquisition of 100% interest 收购全部股权 X5[vQ3^  
acquisition of control 取得控制权 bUm %#a  
acquisition of fixed assets 购置固定资产 _7Y-gy#\a  
acquisition of shell “买壳” eG!ma`v  
acquisition price 收购价 ub-e
!{  
act of God 天灾 Ovk=s,a)K  
acting partner 执事合伙人 <3BGW?=WP  
active market 买卖活跃的市场；交投畅旺的市场；旺市 B os`+Y  
active partner 积极参与的合伙人 1L4-;HYJm  
active trading 交投活跃 2SC-c `9)  
actual circulation 实际流通 1g{}O^ul  
actual cost 实际成本 5)T[ha77u  
actual expenditure 实际开支；实际支出 lWj*tnnn[  
actual income 实际入息；实际收入；实际收益 03v+eT  
actual market 现货市场 <i</pA  
actual price 现货价；实际价格 q9rm9#}[J#  
actual profit 实际利润 mu{C>w_Rz  
actual quotation 实盘；实际价位；实际报价 F&R*njJcc  
actual year basis 按实际年度计算 e[u}Vf  
actuals 实货 (KyOo,a  
actuarial investigation 精算调查 h>D;QY  
actuarial principle 精算原则 d;YKw1  
actuarial report 精算师报告 2K};-}eW  
Actuarial Society of Hong Kong 香港精算学会 5["3[h  
actuarial valuation 精算师估值 ?[zw5fUDS  
actuary 精算师 6CHb\k  
ad referendum agreement 暂定协议；有待覆核的协定 9)W3\I>U-  
ad valorem duty 从价税；按值征税 5aW#zgxXg  
ad valorem duty system 从价税制 XH~(=^/_  
ad valorem fee 从价费 wB0vpt5f  
ad valorem tariff 从价关税 VqW5VLa  
additional allowance 额外免税额 AaA!U!B  
additional amount for unexpired risk 未过期风险的额外款额 uc@4fn  
additional assessable profit 补加应评税利润 0l[52eZ/  
additional assessment 补加评税 A1+:y,wXs  
additional commitment 额外承担 "[?DS  
additional commitment vote 额外承担拨款 CYy=f-   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m8
{8r>6*  
additional dependent parent allowance 供养父母额外免税额 u'#/vT#l  
additional provision 额外拨款 02t({>`  
additional stamp duty 附加印花税 mP }<{oh`x  
additional tax 补加税罚款；补加税款 Eej Lso#\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 XN U w  
adjudged bankrupt 被裁定破产 ?g4Rk9<!i  
adjudicated bankrupt 裁定破产人 ;hDk gp  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9n\>Yieu  
adjudication of bankruptcy 裁定破产；宣告破产 ? s
$d("~  
adjudication of insolvency 裁定无力偿还债务 a
UEr& $  
adjusted actual 经调整的实数；调整后的实数 6H'A]0  
adjusted current assets 经调整的流动资产；调整后的流动资产 G4SA u  
adjusted figure 经调整的数字；调整后的数额 $+GDPYm'  
adjusted liabilities 经调整的负债；调整后的负债 3JQ7Cc>  
adjusted loss 经调整的亏损；调整后的亏损 v(yJGEf0  
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 '4i8&p`/  
adjusted profit 经调整的利润；调整后的利润 g@!U^mr*3  
adjusted surplus 经调整的盈余额；调整后的盈余额 Qf^c}!I  
adjusted value 经调整的价值；调整后的价值 p%mHxYP  
adjustment 调整；修订；理算〔保险〕 #) ~u YQ  
adjustment centre 调剂中心 ^PNDxtd|v  
adjustment lag 调整过程的时间差距；调整时差 *:xOenI  
adjustment mechanism 调整机制 C\5G43`  
adjustment of loss 亏损调整 )S+fc=  
adjustment process 调整过程；调整程序 E&kv4,  
adjustment range 调整幅度 @!dIa1Q"  
administered exchange rate 受管制汇率 zJy=1r