[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: 2{v$GFc/  
IA\CBwiLj  
A share Ａ股；甲类股份 K8sgeX|  
abatement of tax 减税；减扣免税额 qP"+SVqC  
ABN AMRO Bank N.V. 荷兰银行 nhfHY-l}7  
above-the-line expenditure 线上项目支出；经常预算支出 q K sI}X~  
above-the-line receipt 线上项目收入；经常预算收入 /B$9B  
ABSA Asia Limited 南非联合亚洲有限公司 HC4vet  
absolute change 绝对数值变更 Ue>;h9 ^  
absolute expenditure 实际开支 3fS+,>s\O  
absolute guideline figure 绝对准则数字 ZfPWH'P  
absolute interest 绝对权益 d-=RS]j;j  
absolute order of discharge 绝对破产解除令 X=i^[ ?C  
absolute profit margin 绝对利润幅度 )T-C/
3  
absolute value 实值；绝对值 y; )j  
absolutely vested interest 绝对既得权益 ax]Pa*C}  
absorbed cost 已吸收成本；已分摊成本 p)5j~Nl  
absorption 吸收；分摊；合并 jE /pba4R  
absorption rate 吸收率；摊配率；分摊率 rOt`5_2f  
ACB Finance Limited 亚洲商业财务有限公司 -6URM`y'j  
acceptable form of reciprocity 合理的互惠条件 Z/#&c  
acceptable rate 适当利率；适当汇率 P8hA<{UFS\  
acceptance agreement 承兑协议 wABaNB=9;  
acceptance for honour 参加承兑 N$8do?  
acceptor 承兑人；接受人；受票人 uSeRn@  
acceptor for honour 参加承兑人 e)pQh&uD  
accident insurance 意外保险 HLL[r0P`F  
Accident Insurance Association of Hong Kong 香港意外保险公会 AY{-Hf&  
accident insurance scheme 意外保险计划 q5jLK)  
accident year basis 意外年度基准 pzX 684  
accommodation 通融；贷款 hJrcy!P<a  
accommodation bill 通融票据；空头票据 F/MzrK\':m  
accommodation party 汇票代发人 g_kR5
Wxpt  
account balance 帐户余额；帐户结余 ::k>V\;  
account book 帐簿 334UMH__  
account collected in advance 预收款项 ,/d R  
account current book 往来帐簿 c-|~ABtEpX  
account of after-acquired property 事后取得的财产报告 >/*wlY!E  
account of defaulter 拖欠帐目 NQ7j{dJ?  
account payable 应付帐款 aR3R,6ec  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zh5$$*\  
account receivable 应收帐款 |T!^&t  
account receivable report 应收帐款报表 {o2pCH
 
account statement 结单；帐单；会计财务报表 E5-f{Q c  
account title 帐户名称；会计科目 PNm WZW*  
accountant's report 会计师报告 .T*K4m{b0  
Accountant's Report Rules 会计师报告规则 j"F
X ?|4  
accounting and auditing procedure 会计与审计程序；会计与核数程序 gmU_# J%~  
Accounting Arrangements 《会计安排》 + 9vd(
c  
accounting basis 会计基础 3~zK :(  
accounting by Official Receiver 破产管理署署长呈交的帐目 /i$-ws-  
Accounting Circular 《会计通告》 u/`jb2eEU:  
accounting class 会计类别 :)!X%2_  
accounting date 记帐日期；会计结算日期 t`PA85.|d  
accounting for money 款项核算 <AZ21"oR/  
Accounting Officer 会计主任 I)wjTTM5  
accounting period 会计报告期；会计期
-J

L  
accounting policy 会计政策；会计方针 ]_cBd)3P}  
accounting practice 会计惯例 S >E|A%  
accounting principle 会计准则 4>q^W$  
accounting record 会计记录 +-b:XeHSZ  
accounting report 会计报告
Dj=OUo[[d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d>ltL`xn  
Accounting Society of China 中国会计学会 [;bZQ6JR  
accounting statement 会计报表 $ O1w6\}_  
accounting system 会计制度；会计系统 t;[L-|^  
accounting transaction 会计事项；帐务交易 aE[>^~Lv}  
accounting treatment 会计处理 2k\i/i/Y  
accounting year 会计年度 +f{CfWIKs  
accretion 增值；添加 Yzr RnVr  
accrual 应计项目；应累算数目 ' 0iXx   
accrual basis 应计制；权责发生制 w]Q0}Z  
accrual basis accounting 应计制会计；权责发生制会计 #St=%!  
accrue 应累算；应计 7qfo%n"  
accrued benefit 应累算利益 6p
kZ8Vp:  
accrued charges 应计费用 U) tqo_  
accrued cumulative preference share dividend 应累算的累积优先股股息 zdDn. vG  
accrued expenses 应累算费用
E)eRi"a46  
accrued interest payable 应付利息；应计未付利息 OBGA~E;%  
accrued interest receivable 应收利息；应计未收利息 ;]ojfR=?%  
accrued right 累算权益 >Ab>"!/'K  
accruing profit 应累算的利润 txF)R[dZK  
accumulated fiscal reserve 累积财政储备 :HSqa9>wa  
accumulated profit 累积利润；滚存溢利 uZsm=('ww  
accumulated reserve 累积储备 ENlqoj1  
accumulation of surplus income 累积收益盈余 ]LF
Y2w<  
acquired assets 既得资产 ^i3~i?\,P  
acquisition 收购；购置；取得 # 2As-9  
acquisition cost 购置成本 .#"O VI]#  
acquisition expenses 购置费用 n^8LF9r  
acquisition of 100% interest 收购全部股权 y`"b%P)+T  
acquisition of control 取得控制权 K6#9HF'2I  
acquisition of fixed assets 购置固定资产 5):2;hk  
acquisition of shell “买壳” =NyN.^bwT  
acquisition price 收购价 ;#np~gL  
act of God 天灾 t`b>iX%(1t  
acting partner 执事合伙人 xkv2#"*v  
active market 买卖活跃的市场；交投畅旺的市场；旺市 L2s)B  
active partner 积极参与的合伙人 O'5d6m  
active trading 交投活跃 "Aw| 7XII  
actual circulation 实际流通 fo63H'7  
actual cost 实际成本 ;p~&G"-C`  
actual expenditure 实际开支；实际支出
3kxI'0&T  
actual income 实际入息；实际收入；实际收益 Dq/ _#&S  
actual market 现货市场 K`!q1g`  
actual price 现货价；实际价格 yZf+*j/a7  
actual profit 实际利润 zk+&5d4(  
actual quotation 实盘；实际价位；实际报价 ;Qpp`  
actual year basis 按实际年度计算 JpVV0x/Q/_  
actuals 实货 VKtrSY}6T  
actuarial investigation 精算调查 jEQr{X7bEL  
actuarial principle 精算原则 PP+{zy9Sb  
actuarial report 精算师报告 ([loWr}QR  
Actuarial Society of Hong Kong 香港精算学会 wAHW@q9CK  
actuarial valuation 精算师估值 b .9]b  
actuary 精算师 0s
jw`<ic  
ad referendum agreement 暂定协议；有待覆核的协定
pg3B^  
ad valorem duty 从价税；按值征税 \~H;Wt5  
ad valorem duty system 从价税制 S>~QuCMY  
ad valorem fee 从价费 &]VCZQL  
ad valorem tariff 从价关税 Fs q=u-= :  
additional allowance 额外免税额 zx7*Bnu0  
additional amount for unexpired risk 未过期风险的额外款额 V1R=`  
additional assessable profit 补加应评税利润 'jp nQcwxx  
additional assessment 补加评税 D:Zpls.  
additional commitment 额外承担 *&X.  
additional commitment vote 额外承担拨款 u@SE)qg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 HR'r~ #j  
additional dependent parent allowance 供养父母额外免税额 \A`pF'5 0  
additional provision 额外拨款 }{*((@GY
}  
additional stamp duty 附加印花税 mk JS_6  
additional tax 补加税罚款；补加税款 7&G[mOx0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m ys5B}  
adjudged bankrupt 被裁定破产 Y$3H$F.+  
adjudicated bankrupt 裁定破产人 Va"_.8n|+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 J-lQPMI,  
adjudication of bankruptcy 裁定破产；宣告破产 4kO[|~#  
adjudication of insolvency 裁定无力偿还债务 ZVotIQ/Q'  
adjusted actual 经调整的实数；调整后的实数 M70Xdn  
adjusted current assets 经调整的流动资产；调整后的流动资产 $rf4h]&<  
adjusted figure 经调整的数字；调整后的数额 5#JGNxO  
adjusted liabilities 经调整的负债；调整后的负债 [07N<<  
adjusted loss 经调整的亏损；调整后的亏损 V. ;,1%  
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 LPbZ.  
adjusted profit 经调整的利润；调整后的利润 ;czMsHu0X  
adjusted surplus 经调整的盈余额；调整后的盈余额 E^S[8 =  
adjusted value 经调整的价值；调整后的价值 2BOe,giy  
adjustment 调整；修订；理算〔保险〕 TRG(W^<F  
adjustment centre 调剂中心 VHX&#vm*  
adjustment lag 调整过程的时间差距；调整时差 ~o`I[-g)  
adjustment mechanism 调整机制 d>:(>@wz  
adjustment of loss 亏损调整 ouKID_'  
adjustment process 调整过程；调整程序 r@+IDW.=9  
adjustment range 调整幅度 0 1[LPN  
administered exchange rate 受管制汇率 =?UCtYN,P