[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: Qj9'VI>&  
aqP"Y9l  
A share Ａ股；甲类股份 A2nL=9~   
abatement of tax 减税；减扣免税额 Xq$9H@.  
ABN AMRO Bank N.V. 荷兰银行 7MX5hZF"  
above-the-line expenditure 线上项目支出；经常预算支出 ZjgfkZAS  
above-the-line receipt 线上项目收入；经常预算收入
dsZ-|C  
ABSA Asia Limited 南非联合亚洲有限公司 |v "&Y  
absolute change 绝对数值变更 E**Hu9  
absolute expenditure 实际开支 2Gc0pBqx  
absolute guideline figure 绝对准则数字 k~iA'E0-  
absolute interest 绝对权益 NE?tfj  
absolute order of discharge 绝对破产解除令 `9DW}  
absolute profit margin 绝对利润幅度 ZGS 4P0$  
absolute value 实值；绝对值 g0s*4E  
absolutely vested interest 绝对既得权益 @(m?j1!M  
absorbed cost 已吸收成本；已分摊成本 Zx|VOl,;  
absorption 吸收；分摊；合并 o|1_I?_  
absorption rate 吸收率；摊配率；分摊率 kybDw{(}gc  
ACB Finance Limited 亚洲商业财务有限公司 #@c
EJV;5"  
acceptable form of reciprocity 合理的互惠条件 KhNE_. Z  
acceptable rate 适当利率；适当汇率 )tx!BJiZ[  
acceptance agreement 承兑协议 :w9s bW  
acceptance for honour 参加承兑 Y-v6M3$  
acceptor 承兑人；接受人；受票人 Mir( }E  
acceptor for honour 参加承兑人 jGn2QL  
accident insurance 意外保险 Hy2~D:34  
Accident Insurance Association of Hong Kong 香港意外保险公会 \~:_h#bW  
accident insurance scheme 意外保险计划 pE]s>Ta  
accident year basis 意外年度基准 r4pR[G._  
accommodation 通融；贷款 CuYSvW  
accommodation bill 通融票据；空头票据 ?,UO$#Xm  
accommodation party 汇票代发人 " Iz M :  
account balance 帐户余额；帐户结余 \x~},!l  
account book 帐簿 cx+%lco!  
account collected in advance 预收款项 |EP=<-|  
account current book 往来帐簿 kXZG<?  
account of after-acquired property 事后取得的财产报告 jY$3   
account of defaulter 拖欠帐目 Y#oY'S .;y  
account payable 应付帐款 kIH)>euZ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 RA:3ZV  
account receivable 应收帐款 QjFE  
account receivable report 应收帐款报表 tzG.)Uqs  
account statement 结单；帐单；会计财务报表 g$9s}\6B  
account title 帐户名称；会计科目 '+\.&'A  
accountant's report 会计师报告 ~=c[?:  
Accountant's Report Rules 会计师报告规则 $&FeR*$|g  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q=/ck  
Accounting Arrangements 《会计安排》 h~.z[  
accounting basis 会计基础 ka| 8 _C^z  
accounting by Official Receiver 破产管理署署长呈交的帐目 x4/f5  
Accounting Circular 《会计通告》 2~!+EH  
accounting class 会计类别 Kw&t\},8@  
accounting date 记帐日期；会计结算日期 f>i lk Q`  
accounting for money 款项核算 ^}<h_T?<_-  
Accounting Officer 会计主任 hv9k9i7@l  
accounting period 会计报告期；会计期 -<@QR8:  
accounting policy 会计政策；会计方针 cy( WD
#^  
accounting practice 会计惯例 ~d&W;mef-  
accounting principle 会计准则 "S0WFP\P+  
accounting record 会计记录 JX2@i8[ ~  
accounting report 会计报告 R}0!F2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 McRfEF\  
Accounting Society of China 中国会计学会 oTxE]a,  
accounting statement 会计报表 5c6?$v/  
accounting system 会计制度；会计系统 dW"=/UW  
accounting transaction 会计事项；帐务交易 kPFqsq  
accounting treatment 会计处理 qku!M g  
accounting year 会计年度 P~ODd(  
accretion 增值；添加 = GZ,P (
  
accrual 应计项目；应累算数目 0tp3mYd  
accrual basis 应计制；权责发生制 rI;tMNs  
accrual basis accounting 应计制会计；权责发生制会计 C?7I(b:  
accrue 应累算；应计 Tj,1]_`=V$  
accrued benefit 应累算利益 o_on/{qz  
accrued charges 应计费用 TCetd#;R  
accrued cumulative preference share dividend 应累算的累积优先股股息 <P 1x3  
accrued expenses 应累算费用 5
YnTGf&  
accrued interest payable 应付利息；应计未付利息 K_[B@( Xl  
accrued interest receivable 应收利息；应计未收利息 q;=!=aRg  
accrued right 累算权益 M%qHf{ B  
accruing profit 应累算的利润 n8'#'^|  
accumulated fiscal reserve 累积财政储备 S3.76&  
accumulated profit 累积利润；滚存溢利 VL| q`n  
accumulated reserve 累积储备 MXGz_Db4'  
accumulation of surplus income 累积收益盈余 PuGc{kt  
acquired assets 既得资产 ;TTH  
acquisition 收购；购置；取得 S[I-Z_S  
acquisition cost 购置成本 ^Qa!{9o[  
acquisition expenses 购置费用 ad,pHJ`  
acquisition of 100% interest 收购全部股权 "P@oO,.  
acquisition of control 取得控制权 b]xE^zM-I`  
acquisition of fixed assets 购置固定资产 /m(v5v7(  
acquisition of shell “买壳” (|.rEaTA[1  
acquisition price 收购价 "vN~ 7%  
act of God 天灾 S_dM{.!Z(,  
acting partner 执事合伙人 zJX _EO  
active market 买卖活跃的市场；交投畅旺的市场；旺市 'MY0v_  
active partner 积极参与的合伙人 eeu;A
,@U  
active trading 交投活跃 9a3mN(<  
actual circulation 实际流通 NX9K
%J  
actual cost 实际成本 qCku q  
actual expenditure 实际开支；实际支出 ?'+kZ|  
actual income 实际入息；实际收入；实际收益 >Eqr/~Q  
actual market 现货市场  mPS27z(  
actual price 现货价；实际价格 %e%VHHO|  
actual profit 实际利润 XX[CTh?O%  
actual quotation 实盘；实际价位；实际报价 XCUU(H  
actual year basis 按实际年度计算 #/LU@+  
actuals 实货 yHjuT+/wM,  
actuarial investigation 精算调查 8a,pDE  
actuarial principle 精算原则 ]c~W$h+F  
actuarial report 精算师报告 b_rHt s  
Actuarial Society of Hong Kong 香港精算学会 *d mS'/  
actuarial valuation 精算师估值 RSK5 }2  
actuary 精算师 n,8bQP=&  
ad referendum agreement 暂定协议；有待覆核的协定 n>\2_$uDI  
ad valorem duty 从价税；按值征税 mq6 TwM  
ad valorem duty system 从价税制 nX|]JW  
ad valorem fee 从价费 vj hh4$k  
ad valorem tariff 从价关税
]x:>!y  
additional allowance 额外免税额 
]o3K  
additional amount for unexpired risk 未过期风险的额外款额 y';"tDFb  
additional assessable profit 补加应评税利润 }\3
jcnn  
additional assessment 补加评税 AOscewQ  
additional commitment 额外承担 c01i!XS  
additional commitment vote 额外承担拨款 L wP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iTIYq0u|#R  
additional dependent parent allowance 供养父母额外免税额 o#9Q   
additional provision 额外拨款 Ge+T[  
additional stamp duty 附加印花税 jSd[  
additional tax 补加税罚款；补加税款 cbaa*qoU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 pRH'>}rtuH  
adjudged bankrupt 被裁定破产 `|WEz
W~  
adjudicated bankrupt 裁定破产人 uN+]q qCf  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @e:= D  
adjudication of bankruptcy 裁定破产；宣告破产 ,Aw Z%  
adjudication of insolvency 裁定无力偿还债务 w:c9Z=KX  
adjusted actual 经调整的实数；调整后的实数 ~>B`T%=H  
adjusted current assets 经调整的流动资产；调整后的流动资产 U\GuCw  
adjusted figure 经调整的数字；调整后的数额 nR`)kORc  
adjusted liabilities 经调整的负债；调整后的负债 B<\HK:%{  
adjusted loss 经调整的亏损；调整后的亏损 )zK@@E  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 P87Lo
4Rd  
adjusted profit 经调整的利润；调整后的利润 ,Vfjt=6]}  
adjusted surplus 经调整的盈余额；调整后的盈余额 8T?D#,/   
adjusted value 经调整的价值；调整后的价值 *~0U4kw+  
adjustment 调整；修订；理算〔保险〕 7^W(es  
adjustment centre 调剂中心 p-XO4Pc6  
adjustment lag 调整过程的时间差距；调整时差 0S2/,[-u+  
adjustment mechanism 调整机制 OWT|F0.1$k  
adjustment of loss 亏损调整 -OXC;y  
adjustment process 调整过程；调整程序 {@ Z=b5/P  
adjustment range 调整幅度 zyP9 n[eZ  
administered exchange rate 受管制汇率 ;LqpX!Pi f