[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: s#'|{  
:7HVBH  
A share Ａ股；甲类股份 =YS!soO  
abatement of tax 减税；减扣免税额 J`U$b+q6  
ABN AMRO Bank N.V. 荷兰银行 M>`?m L  
above-the-line expenditure 线上项目支出；经常预算支出 ,apd
3X%g  
above-the-line receipt 线上项目收入；经常预算收入 1C^HCIH7J  
ABSA Asia Limited 南非联合亚洲有限公司 )_Z]=5Ds  
absolute change 绝对数值变更 {Hktu|  
absolute expenditure 实际开支 @t{{Q1  
absolute guideline figure 绝对准则数字 AlPL;^Y_l  
absolute interest 绝对权益 aRFi0h \  
absolute order of discharge 绝对破产解除令 A5&>!y  
absolute profit margin 绝对利润幅度 J>,'P^  
absolute value 实值；绝对值 eY 0Ly7  
absolutely vested interest 绝对既得权益 z6GL,wo#  
absorbed cost 已吸收成本；已分摊成本 YHwVj?6W  
absorption 吸收；分摊；合并 GV `idFd  
absorption rate 吸收率；摊配率；分摊率 8eg2o$k_,#  
ACB Finance Limited 亚洲商业财务有限公司  e B9m4  
acceptable form of reciprocity 合理的互惠条件 {Sd@u$&  
acceptable rate 适当利率；适当汇率 Hl4vLx@  
acceptance agreement 承兑协议 z/c
'Z#w%  
acceptance for honour 参加承兑
<MI$Nl  
acceptor 承兑人；接受人；受票人 \t&n jMWpZ  
acceptor for honour 参加承兑人 :Su5  
accident insurance 意外保险 Jgi{7J  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z_eqM4{  
accident insurance scheme 意外保险计划 *g/I&'^  
accident year basis 意外年度基准 FvtM~[Q  
accommodation 通融；贷款 8EW`*
+%=  
accommodation bill 通融票据；空头票据 cG~_EX$  
accommodation party 汇票代发人 Rx_,J%0Fq  
account balance 帐户余额；帐户结余 ;iwD/=Y  
account book 帐簿 ijR-?nrR  
account collected in advance 预收款项 ;DT
"S{"7  
account current book 往来帐簿 bKZAJLnd  
account of after-acquired property 事后取得的财产报告 K4K3<Pg  
account of defaulter 拖欠帐目 #/

&q  
account payable 应付帐款 il`C,CD  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }[hDg6i  
account receivable 应收帐款 RN cI]oJ  
account receivable report 应收帐款报表 g:@Cg.q8  
account statement 结单；帐单；会计财务报表 7+A-7ci  
account title 帐户名称；会计科目 {4 V:[*
3  
accountant's report 会计师报告 L@^!(  
Accountant's Report Rules 会计师报告规则 y7}~T!UyfF  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5jj57j"  
Accounting Arrangements 《会计安排》 V.E.~<7D\  
accounting basis 会计基础 X~<>K/}u5  
accounting by Official Receiver 破产管理署署长呈交的帐目 H7cRWB  
Accounting Circular 《会计通告》 YA/H;707l  
accounting class 会计类别 EP% M8  
accounting date 记帐日期；会计结算日期 HeAc(_=C  
accounting for money 款项核算 ;r2b@x:<_  
Accounting Officer 会计主任 +@<^i?ale  
accounting period 会计报告期；会计期 $y xIE}  
accounting policy 会计政策；会计方针 n=#[Mi $Y  
accounting practice 会计惯例 fu7[8R"{  
accounting principle 会计准则 SquqaX+<  
accounting record 会计记录 ^HU=E@  
accounting report 会计报告 nu1w:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +$pO  
Accounting Society of China 中国会计学会 w-q=.RSTn=  
accounting statement 会计报表 swe8  
accounting system 会计制度；会计系统 u0$5Fd&X  
accounting transaction 会计事项；帐务交易 u.xA}yVS  
accounting treatment 会计处理 F0o18k_"  
accounting year 会计年度 }~0{1&  
accretion 增值；添加 sjVl/t`l  
accrual 应计项目；应累算数目 k?@W/}Iv9  
accrual basis 应计制；权责发生制 p_kTLNZd9  
accrual basis accounting 应计制会计；权责发生制会计 EZu  
accrue 应累算；应计 Xb07 l3UG  
accrued benefit 应累算利益 EzY scX.[  
accrued charges 应计费用 s#8{:ko  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~A{[=v  
accrued expenses 应累算费用 RAXJsF^5o  
accrued interest payable 应付利息；应计未付利息 BfO}4   
accrued interest receivable 应收利息；应计未收利息 |Y,X=Ed  
accrued right 累算权益 #7E&16Fk  
accruing profit 应累算的利润 tI(t%~>^  
accumulated fiscal reserve 累积财政储备 %%-Tjw o  
accumulated profit 累积利润；滚存溢利 =*O9)$b  
accumulated reserve 累积储备 s t3]Yy  
accumulation of surplus income 累积收益盈余 ~NJLS-  
acquired assets 既得资产 $F==n4)  
acquisition 收购；购置；取得 N'1[t  
acquisition cost 购置成本 e1Z;\U$&.  
acquisition expenses 购置费用 hc~#l#  
acquisition of 100% interest 收购全部股权 =F;^^VX  
acquisition of control 取得控制权 QH56 tQq  
acquisition of fixed assets 购置固定资产 MJk:s[o  
acquisition of shell “买壳” l=.InSuLT  
acquisition price 收购价 U S~JLJI
 
act of God 天灾 ,HjHt\!~<  
acting partner 执事合伙人 {~ vPq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !-Tm
u  
active partner 积极参与的合伙人 i_Q4bhVj  
active trading 交投活跃 P24  
actual circulation 实际流通 YJ;a{)e  
actual cost 实际成本 Tr+Y@]"  
actual expenditure 实际开支；实际支出 
m_Y}>  
actual income 实际入息；实际收入；实际收益 s</ktPtu  
actual market 现货市场 ), x3tTR  
actual price 现货价；实际价格 sZ(Q4)r  
actual profit 实际利润 N_~Wu  
actual quotation 实盘；实际价位；实际报价 n$VPh/  
actual year basis 按实际年度计算 PfMOc+ q  
actuals 实货 t3kh]2t  
actuarial investigation 精算调查 K%~Kg9  
actuarial principle 精算原则 nHL>}Yg  
actuarial report 精算师报告 ^*T{-U'  
Actuarial Society of Hong Kong 香港精算学会 bu!<0AP"N+  
actuarial valuation 精算师估值 Op)R3qt{  
actuary 精算师 N,'qMoNf  
ad referendum agreement 暂定协议；有待覆核的协定 w[7HY@[  
ad valorem duty 从价税；按值征税 zj0pP{y
 
ad valorem duty system 从价税制 QrRCsy70  
ad valorem fee 从价费 X\:(8C;+  
ad valorem tariff 从价关税 nT6iS}h  
additional allowance 额外免税额 "Kf~`0P  
additional amount for unexpired risk 未过期风险的额外款额 vt7
C  
additional assessable profit 补加应评税利润 -)c"cgx.  
additional assessment 补加评税 oML K!]a  
additional commitment 额外承担 TEy.zzt  
additional commitment vote 额外承担拨款 5+PBS)pJ]%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m_W.r+s~C4  
additional dependent parent allowance 供养父母额外免税额 $+yQ48Wq  
additional provision 额外拨款 "VhrsVT  
additional stamp duty 附加印花税 UEb'E;  
additional tax 补加税罚款；补加税款 sjbC~Te--  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 i
7E7%~S  
adjudged bankrupt 被裁定破产 rs)aEmvC  
adjudicated bankrupt 裁定破产人 M;@03 x W  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 d3hTz@JY  
adjudication of bankruptcy 裁定破产；宣告破产 jT_Tx\k  
adjudication of insolvency 裁定无力偿还债务 g{.@|;d<p  
adjusted actual 经调整的实数；调整后的实数 PbC>v  
adjusted current assets 经调整的流动资产；调整后的流动资产 }E]&13>r  
adjusted figure 经调整的数字；调整后的数额 &_TjRj"  
adjusted liabilities 经调整的负债；调整后的负债 rY+1s^F  
adjusted loss 经调整的亏损；调整后的亏损 m,"tdVo.  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ."g5+xX  
adjusted profit 经调整的利润；调整后的利润 :BiR6>1:  
adjusted surplus 经调整的盈余额；调整后的盈余额 Jywz27j  
adjusted value 经调整的价值；调整后的价值 ;&: Et  
adjustment 调整；修订；理算〔保险〕 >Qu^{o   
adjustment centre 调剂中心 `SpS?mWA  
adjustment lag 调整过程的时间差距；调整时差 eyp\h8!u_  
adjustment mechanism 调整机制 B$eF@v"  
adjustment of loss 亏损调整 23?0'AU  
adjustment process 调整过程；调整程序 Nv#, s_hG  
adjustment range 调整幅度 T[II;[EiE  
administered exchange rate 受管制汇率 nqW:P$