[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: >9esZ
A^';  
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A share Ａ股；甲类股份 .P# c/SQp  
abatement of tax 减税；减扣免税额 K~
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ABN AMRO Bank N.V. 荷兰银行 ?WG9}R[qE/  
above-the-line expenditure 线上项目支出；经常预算支出 }z,4IHNn  
above-the-line receipt 线上项目收入；经常预算收入 wDem }uO  
ABSA Asia Limited 南非联合亚洲有限公司
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absolute change 绝对数值变更 ?%JH4I2  
absolute expenditure 实际开支 s_.q/D@vu  
absolute guideline figure 绝对准则数字 ykRKZYfsw(  
absolute interest 绝对权益 gA2Il8K  
absolute order of discharge 绝对破产解除令 \'GX^0yK  
absolute profit margin 绝对利润幅度 8/-GrdyE  
absolute value 实值；绝对值 *;m5^i<,;S  
absolutely vested interest 绝对既得权益 e3F)FTG&  
absorbed cost 已吸收成本；已分摊成本 _q)`Y:2  
absorption 吸收；分摊；合并 jX
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absorption rate 吸收率；摊配率；分摊率 'hVOK(o0  
ACB Finance Limited 亚洲商业财务有限公司 bNFX+GA/  
acceptable form of reciprocity 合理的互惠条件 7eQ7\, ^H  
acceptable rate 适当利率；适当汇率 4L^KR_h/  
acceptance agreement 承兑协议 #|A @  
acceptance for honour 参加承兑 e&8pTD3  
acceptor 承兑人；接受人；受票人 Q6MDhv,  
acceptor for honour 参加承兑人 2OAh7'8<  
accident insurance 意外保险 _:c8YJEG{  
Accident Insurance Association of Hong Kong 香港意外保险公会 s8WA@)L  
accident insurance scheme 意外保险计划 =k2+VI  
accident year basis 意外年度基准 ^\e:j7@z  
accommodation 通融；贷款 =Q.2:*d.  
accommodation bill 通融票据；空头票据 &%fy  
accommodation party 汇票代发人 kzLj1Ix2  
account balance 帐户余额；帐户结余 6IPhy.8  
account book 帐簿 )}~k7bb}Y  
account collected in advance 预收款项 2
~2  
account current book 往来帐簿 w{F8]N>0<  
account of after-acquired property 事后取得的财产报告 h}q+Dw.i  
account of defaulter 拖欠帐目 AcrbR&cvG  
account payable 应付帐款 .2.$Rq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 q}ZZqYk  
account receivable 应收帐款 %a8'6^k  
account receivable report 应收帐款报表 UmiW_J B  
account statement 结单；帐单；会计财务报表 >f'nl  
account title 帐户名称；会计科目 u`gy1t `  
accountant's report 会计师报告 @K4} cP  
Accountant's Report Rules 会计师报告规则 me1ac\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 qk~QcVg  
Accounting Arrangements 《会计安排》 _<pG}fmR  
accounting basis 会计基础 <H}"xp)j0  
accounting by Official Receiver 破产管理署署长呈交的帐目 0w8Id . ,  
Accounting Circular 《会计通告》 lr+Kwve  
accounting class 会计类别 KT{<iz_  
accounting date 记帐日期；会计结算日期 &^63*x; hE  
accounting for money 款项核算 ~bigaY  
Accounting Officer 会计主任 :n0(gB  
accounting period 会计报告期；会计期 /-^gK^  
accounting policy 会计政策；会计方针 6: -qL}  
accounting practice 会计惯例 :&6QKTX  
accounting principle 会计准则 1 YMaUyL 1  
accounting record 会计记录 wC
MsaW  
accounting report 会计报告 z;#}uC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V,|l&-  
Accounting Society of China 中国会计学会 DcSL f4A  
accounting statement 会计报表 45/f}kvy
 
accounting system 会计制度；会计系统 q,aWF5m@  
accounting transaction 会计事项；帐务交易  EVgn^,  
accounting treatment 会计处理 %+gze|J  
accounting year 会计年度 !ye%A&  
accretion 增值；添加 lH:TE=|4  
accrual 应计项目；应累算数目 O
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accrual basis 应计制；权责发生制 eff6=DP  
accrual basis accounting 应计制会计；权责发生制会计 S,G=MI"  
accrue 应累算；应计 ^w8H=UkP!+  
accrued benefit 应累算利益 HQt=.#GW  
accrued charges 应计费用 e>nRJH8pK  
accrued cumulative preference share dividend 应累算的累积优先股股息 9@QP?=\Y  
accrued expenses 应累算费用 Q`5jEtu#,  
accrued interest payable 应付利息；应计未付利息 gWy2$)  
accrued interest receivable 应收利息；应计未收利息 o[+1O  
accrued right 累算权益 #Sb1oLC  
accruing profit 应累算的利润 %L/Wc,My  
accumulated fiscal reserve 累积财政储备 4%\L8:  
accumulated profit 累积利润；滚存溢利 wMt?yc:X  
accumulated reserve 累积储备 HY5g>wv@  
accumulation of surplus income 累积收益盈余 Tud[VS?99  
acquired assets 既得资产 jGR_EE  
acquisition 收购；购置；取得 ``w,CP ?  
acquisition cost 购置成本 w gATfyg r  
acquisition expenses 购置费用 o6xl,T%  
acquisition of 100% interest 收购全部股权 DI!NP;E  
acquisition of control 取得控制权 Va(R*38k  
acquisition of fixed assets 购置固定资产 tq<7BO<6  
acquisition of shell “买壳” SQ>.P  
acquisition price 收购价 D?@330'P9C  
act of God 天灾 Ywr^uy1V,/  
acting partner 执事合伙人 A[htG\A` 0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {n$9o
  
active partner 积极参与的合伙人 KSh<_`j  
active trading 交投活跃 >I]t|RT])  
actual circulation 实际流通 72~)bu
 
actual cost 实际成本 .[= 0(NO  
actual expenditure 实际开支；实际支出 O:xRUjpL  
actual income 实际入息；实际收入；实际收益 g3LAi#m  
actual market 现货市场 .Ks&r  
actual price 现货价；实际价格 ,GVHwTZ0`  
actual profit 实际利润 HQ/PHUg2  
actual quotation 实盘；实际价位；实际报价 Iimz  
actual year basis 按实际年度计算 ofcoNLX5c  
actuals 实货 +;:i,`Lmg  
actuarial investigation 精算调查 7S2Bm]fP  
actuarial principle 精算原则 B`"-~4YAf  
actuarial report 精算师报告 &IXr*I  
Actuarial Society of Hong Kong 香港精算学会 )"t=sFxaB  
actuarial valuation 精算师估值 `hM]5;0  
actuary 精算师 uZm<:d2%)  
ad referendum agreement 暂定协议；有待覆核的协定 c!{.BgGN  
ad valorem duty 从价税；按值征税 FT`y3~
 
ad valorem duty system 从价税制 r A0[y  
ad valorem fee 从价费 #^!oP$>1  
ad valorem tariff 从价关税 H'?Bx>X  
additional allowance 额外免税额 kRSu6r 9  
additional amount for unexpired risk 未过期风险的额外款额 $qg5m,1?  
additional assessable profit 补加应评税利润 s67$tlV  
additional assessment 补加评税 KkJ cHU  
additional commitment 额外承担
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additional commitment vote 额外承担拨款 kj@#oLd%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #3kR}Amow  
additional dependent parent allowance 供养父母额外免税额 =J0FT2 d  
additional provision 额外拨款 \Qu~iB(Y  
additional stamp duty 附加印花税 <| Xf4.  
additional tax 补加税罚款；补加税款 1MfRFv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 YCw^u  
adjudged bankrupt 被裁定破产 EJdq"6S  
adjudicated bankrupt 裁定破产人 I*6L`#j[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 mQVduG  
adjudication of bankruptcy 裁定破产；宣告破产 RTLu]Bry  
adjudication of insolvency 裁定无力偿还债务 cS QUK  
adjusted actual 经调整的实数；调整后的实数 cCyg&% zsT  
adjusted current assets 经调整的流动资产；调整后的流动资产 !
Aunwq^  
adjusted figure 经调整的数字；调整后的数额 C(e!cOG  
adjusted liabilities 经调整的负债；调整后的负债 uZd)o AB  
adjusted loss 经调整的亏损；调整后的亏损 (5_oH  
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 I>L l c Y  
adjusted profit 经调整的利润；调整后的利润 }! zjj\g^  
adjusted surplus 经调整的盈余额；调整后的盈余额 2/B(T5PY@  
adjusted value 经调整的价值；调整后的价值 x9-K}s]%  
adjustment 调整；修订；理算〔保险〕 oUltr  
adjustment centre 调剂中心 hl6al:Y  
adjustment lag 调整过程的时间差距；调整时差 KGP2,U6  
adjustment mechanism 调整机制 Yk?uxZ4)H  
adjustment of loss 亏损调整 PJO;[: .I  
adjustment process 调整过程；调整程序 4J94iI>S.l  
adjustment range 调整幅度 "pMXTRb  
administered exchange rate 受管制汇率 8Q#&=]W$