[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: |E>v~qD8I  
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A share Ａ股；甲类股份 \k2C 5f  
abatement of tax 减税；减扣免税额 T9&,v<f  
ABN AMRO Bank N.V. 荷兰银行 ~GsH8yA_P  
above-the-line expenditure 线上项目支出；经常预算支出 ^^20vwq  
above-the-line receipt 线上项目收入；经常预算收入 TW;|G'}$  
ABSA Asia Limited 南非联合亚洲有限公司 h+ `J=a|\  
absolute change 绝对数值变更 "H/2r]?GT  
absolute expenditure 实际开支 TZvBcNi   
absolute guideline figure 绝对准则数字 HY@kw>I  
absolute interest 绝对权益  Ep#<$6>  
absolute order of discharge 绝对破产解除令 d|D'&&
&c  
absolute profit margin 绝对利润幅度 8=!rnJCav  
absolute value 实值；绝对值 ][T9IAn  
absolutely vested interest 绝对既得权益 3M`hn4)K  
absorbed cost 已吸收成本；已分摊成本 j};pv2  
absorption 吸收；分摊；合并 t6! p\Y}}  
absorption rate 吸收率；摊配率；分摊率 _ d(Ks9  
ACB Finance Limited 亚洲商业财务有限公司 `Lb _J  
acceptable form of reciprocity 合理的互惠条件 =PeW$q+  
acceptable rate 适当利率；适当汇率 ,_e/a
  
acceptance agreement 承兑协议 ~7)rKHau  
acceptance for honour 参加承兑 Cz$Hk;3\6  
acceptor 承兑人；接受人；受票人 [ 5}cU{M  
acceptor for honour 参加承兑人 MfZ}xu  
accident insurance 意外保险 -Lz1#Sk]A  
Accident Insurance Association of Hong Kong 香港意外保险公会 * 7zN  
accident insurance scheme 意外保险计划 P5ESrZ@f  
accident year basis 意外年度基准 VLwJ6?.f'  
accommodation 通融；贷款 *;ZW=%M  
accommodation bill 通融票据；空头票据 t6H2tP\AS  
accommodation party 汇票代发人 MFCbx>#  
account balance 帐户余额；帐户结余 )KT
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account book 帐簿 O #p)~ V8~  
account collected in advance 预收款项 7kWZMi  
account current book 往来帐簿 o#KPrW`XJ/  
account of after-acquired property 事后取得的财产报告 Xoa<r9  
account of defaulter 拖欠帐目 4p/V6kr&r  
account payable 应付帐款 } X W#?l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =":V WHf  
account receivable 应收帐款 Hi4@ !]  
account receivable report 应收帐款报表 ?6.KS  
account statement 结单；帐单；会计财务报表 f@x( ,p  
account title 帐户名称；会计科目 <}x|@u  
accountant's report 会计师报告 6lH>600]u  
Accountant's Report Rules 会计师报告规则 w!GU~0~3[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5
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Accounting Arrangements 《会计安排》 ED
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accounting basis 会计基础 R~seUW7uv"  
accounting by Official Receiver 破产管理署署长呈交的帐目 N%M>,wT  
Accounting Circular 《会计通告》 1H2u,{O  
accounting class 会计类别 .tHv4.ob  
accounting date 记帐日期；会计结算日期 d9e H}#OY  
accounting for money 款项核算 ju2X*  
Accounting Officer 会计主任 " :nVigw&  
accounting period 会计报告期；会计期 ;]`NR  
accounting policy 会计政策；会计方针 vng8{Mx90*  
accounting practice 会计惯例 AQBx k[  
accounting principle 会计准则 b3HTCO-,fC  
accounting record 会计记录 %~v76;H<  
accounting report 会计报告 m#}{"d&J  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J Wyoh|  
Accounting Society of China 中国会计学会 %+OPas8C  
accounting statement 会计报表 q'8@ 0FT0  
accounting system 会计制度；会计系统 4>ce,*B1  
accounting transaction 会计事项；帐务交易 !E.lyz  
accounting treatment 会计处理 Zo638*32  
accounting year 会计年度 MAhPO!e5.  
accretion 增值；添加 } JTgj  
accrual 应计项目；应累算数目 0o'ML""j  
accrual basis 应计制；权责发生制 `LHfAXKN  
accrual basis accounting 应计制会计；权责发生制会计 EpS8,[w  
accrue 应累算；应计 qZ]VS/5A  
accrued benefit 应累算利益
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accrued charges 应计费用 #,9TJ:~N  
accrued cumulative preference share dividend 应累算的累积优先股股息 a_fW{;}[  
accrued expenses 应累算费用 8J(zWV7 r  
accrued interest payable 应付利息；应计未付利息 1Qe!  
accrued interest receivable 应收利息；应计未收利息 C5n=2luI_
 
accrued right 累算权益 ^Th"`Av5  
accruing profit 应累算的利润 ZCF-*nm  
accumulated fiscal reserve 累积财政储备 Dp |FyP_w  
accumulated profit 累积利润；滚存溢利 o%JIJ7M  
accumulated reserve 累积储备 YGO7lar  
accumulation of surplus income 累积收益盈余 5$G??="K  
acquired assets 既得资产 T|iF/p]F  
acquisition 收购；购置；取得 JGNxJ S<]  
acquisition cost 购置成本 tS\NO@E_Jh  
acquisition expenses 购置费用 umn~hb5O  
acquisition of 100% interest 收购全部股权 &-)Y[#\J  
acquisition of control 取得控制权 8}
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acquisition of fixed assets 购置固定资产 .Qw@H#dtW  
acquisition of shell “买壳” Jt, 4@  
acquisition price 收购价
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act of God 天灾 HnY"6gTNK  
acting partner 执事合伙人 DWxh{h">  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z7pXpy \  
active partner 积极参与的合伙人 e;u
8G/  
active trading 交投活跃 RvZ-w$E&?  
actual circulation 实际流通 Ck a]F2,  
actual cost 实际成本 cQ ; Ry!$  
actual expenditure 实际开支；实际支出 xi^e =:;`  
actual income 实际入息；实际收入；实际收益 4'[ V'c\  
actual market 现货市场 +\$|L+@Z  
actual price 现货价；实际价格 #]/T9:  
actual profit 实际利润 05LQh  
actual quotation 实盘；实际价位；实际报价 v23Uh2[@Yy  
actual year basis 按实际年度计算 q;~>h  
actuals 实货 &_hCs![  
actuarial investigation 精算调查 v!9Imf  
actuarial principle 精算原则 y, _3Ks  
actuarial report 精算师报告 'n#S6.Y:  
Actuarial Society of Hong Kong 香港精算学会 MFsy`aiS  
actuarial valuation 精算师估值 t"vO&
+x  
actuary 精算师 {YTF]J$  
ad referendum agreement 暂定协议；有待覆核的协定 nv Gd:]Z  
ad valorem duty 从价税；按值征税 jz:c)C&/  
ad valorem duty system 从价税制 ]H7Mx\  
ad valorem fee 从价费 ?t P/VL  
ad valorem tariff 从价关税 RteTz_z{  
additional allowance 额外免税额 eH*b-H[  
additional amount for unexpired risk 未过期风险的额外款额 { S(T1ua  
additional assessable profit 补加应评税利润 ~o5iCt;w  
additional assessment 补加评税 FQ1oqqr  
additional commitment 额外承担 z5' nS&x  
additional commitment vote 额外承担拨款 o_m.MMEU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wcT6d?*5  
additional dependent parent allowance 供养父母额外免税额 Y &+/[[  
additional provision 额外拨款 dV
  
additional stamp duty 附加印花税 #;]F:TlR  
additional tax 补加税罚款；补加税款 ^C|9K>M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 JAlsc]XtO9  
adjudged bankrupt 被裁定破产 i_ Td I  
adjudicated bankrupt 裁定破产人 V3UGx'@^y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <ft9B05*  
adjudication of bankruptcy 裁定破产；宣告破产 Y\\nJuJo  
adjudication of insolvency 裁定无力偿还债务 |:[vpJFK  
adjusted actual 经调整的实数；调整后的实数 X;>} ;Li
K  
adjusted current assets 经调整的流动资产；调整后的流动资产 1e } 3L2rC  
adjusted figure 经调整的数字；调整后的数额 M3`A&*\;  
adjusted liabilities 经调整的负债；调整后的负债 P9wDTZ :4  
adjusted loss 经调整的亏损；调整后的亏损 :!hH`l}p  
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 y@JYkp>I  
adjusted profit 经调整的利润；调整后的利润 EBLoRW=8ld  
adjusted surplus 经调整的盈余额；调整后的盈余额 C;>Ll~f_  
adjusted value 经调整的价值；调整后的价值 7?] p\`  
adjustment 调整；修订；理算〔保险〕 ~C x2Q4E  
adjustment centre 调剂中心 qNL~m'  
adjustment lag 调整过程的时间差距；调整时差 !,"G/}
'^;  
adjustment mechanism 调整机制
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adjustment of loss 亏损调整 s$6#3%h  
adjustment process 调整过程；调整程序 zy;w07- )  
adjustment range 调整幅度 v}D!  
administered exchange rate 受管制汇率 Vrh],xK7