[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: $q}}w||e~0  
g%w@v$  
A share Ａ股；甲类股份 (]BZ8GOx  
abatement of tax 减税；减扣免税额 "4FL<6  
ABN AMRO Bank N.V. 荷兰银行 >/
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above-the-line expenditure 线上项目支出；经常预算支出 Qi^MfHW  
above-the-line receipt 线上项目收入；经常预算收入 w;$@</  
ABSA Asia Limited 南非联合亚洲有限公司 "AjtNL5  
absolute change 绝对数值变更 x{io* sY-  
absolute expenditure 实际开支
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absolute guideline figure 绝对准则数字 rVko j;[  
absolute interest 绝对权益 Fz+
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absolute order of discharge 绝对破产解除令 R6 wK'  
absolute profit margin 绝对利润幅度 Y^gK^?K  
absolute value 实值；绝对值 an3HKfv  
absolutely vested interest 绝对既得权益 %l@Q&)f8e  
absorbed cost 已吸收成本；已分摊成本 eafy5vN[zX  
absorption 吸收；分摊；合并 u!2.[CV  
absorption rate 吸收率；摊配率；分摊率 J WG7QH  
ACB Finance Limited 亚洲商业财务有限公司 ?r@euZ&  
acceptable form of reciprocity 合理的互惠条件 _C?<re3*  
acceptable rate 适当利率；适当汇率 9d2#=IJm  
acceptance agreement 承兑协议 iL1.R+  
acceptance for honour 参加承兑 ,eRl Z3T  
acceptor 承兑人；接受人；受票人 5| 2B@6-  
acceptor for honour 参加承兑人 x+5Q}ux'G  
accident insurance 意外保险 lh*m(  
Accident Insurance Association of Hong Kong 香港意外保险公会 S=lA^#'UdX  
accident insurance scheme 意外保险计划 d
J`Fvj  
accident year basis 意外年度基准 a34'
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accommodation 通融；贷款 G#'3bxI{f+  
accommodation bill 通融票据；空头票据 ~c!zTe  
accommodation party 汇票代发人 ( DwIAO/S  
account balance 帐户余额；帐户结余 kP%W:4l0  
account book 帐簿 Kq`Luf  
account collected in advance 预收款项 sTqy-^e7  
account current book 往来帐簿 1G|Q~%cv  
account of after-acquired property 事后取得的财产报告 %dZD;Vhg  
account of defaulter 拖欠帐目 6__@?XzJ  
account payable 应付帐款 :5?ti  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !U]V?Jpi"  
account receivable 应收帐款
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account receivable report 应收帐款报表 e%G-+6  
account statement 结单；帐单；会计财务报表 8{Y ?;~G  
account title 帐户名称；会计科目 }
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accountant's report 会计师报告 M@Q=!!tQ(  
Accountant's Report Rules 会计师报告规则 9G_=)8sOV  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8BNsh[+  
Accounting Arrangements 《会计安排》 iy Od&|.  
accounting basis 会计基础 GT%V,OJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 7V0:^Jov  
Accounting Circular 《会计通告》 ]T^m>v)X  
accounting class 会计类别 !5`}s9hsF_  
accounting date 记帐日期；会计结算日期 /+RNPQO O  
accounting for money 款项核算 `ea$`2  
Accounting Officer 会计主任 zx(j6  
accounting period 会计报告期；会计期 5HG 7M&_  
accounting policy 会计政策；会计方针 J+\F)k>r  
accounting practice 会计惯例 [ CPZj*|b  
accounting principle 会计准则 C?rL>_+71  
accounting record 会计记录 O( h
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accounting report 会计报告 $},:z]%D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =&"Vf!7YR7  
Accounting Society of China 中国会计学会 =[{Pw8['  
accounting statement 会计报表 i*_KHK  
accounting system 会计制度；会计系统 &t%CuU]/@  
accounting transaction 会计事项；帐务交易 F.A<e #e?
 
accounting treatment 会计处理 a\}|ikiE  
accounting year 会计年度 <zZAVGb4I  
accretion 增值；添加 wt2S[:!p  
accrual 应计项目；应累算数目 LEhku4U.  
accrual basis 应计制；权责发生制 ZX-9BJ`Q  
accrual basis accounting 应计制会计；权责发生制会计 .ET;wK  
accrue 应累算；应计 *BXtE8 BU  
accrued benefit 应累算利益 '0 (Bb  
accrued charges 应计费用 zp4ru\  
accrued cumulative preference share dividend 应累算的累积优先股股息 'VJMi5Y(-  
accrued expenses 应累算费用 ? |8&!F  
accrued interest payable 应付利息；应计未付利息 `8FC&%X_  
accrued interest receivable 应收利息；应计未收利息 A</[Q>8  
accrued right 累算权益 qsvUJU  
accruing profit 应累算的利润 X""'}X|O  
accumulated fiscal reserve 累积财政储备 k|A!5A2  
accumulated profit 累积利润；滚存溢利 'EZ[aY!);  
accumulated reserve 累积储备 f=K1ZD  
accumulation of surplus income 累积收益盈余 Y ga}8DU  
acquired assets 既得资产 4 >&%-BhN  
acquisition 收购；购置；取得 %-A8`lf<  
acquisition cost 购置成本 8~HC0o\2  
acquisition expenses 购置费用 $elrX-(vL  
acquisition of 100% interest 收购全部股权 ,Qyz2- w  
acquisition of control 取得控制权 "rX=G=  
acquisition of fixed assets 购置固定资产 v9inBBC q  
acquisition of shell “买壳” @1]
<LQ\\  
acquisition price 收购价 c6c^9*,V  
act of God 天灾 @0 -B&w  
acting partner 执事合伙人 m6;Xo}^w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 CzvlZDo  
active partner 积极参与的合伙人 ,o9)ohw  
active trading 交投活跃 =R>Sxaq  
actual circulation 实际流通 2M&4]d  
actual cost 实际成本 {t=Nnc15K  
actual expenditure 实际开支；实际支出 b,Z& P|  
actual income 实际入息；实际收入；实际收益 =\XAD+
 
actual market 现货市场 _5`M( ;hL2  
actual price 现货价；实际价格 :W1,s53  
actual profit 实际利润 0'py7  
actual quotation 实盘；实际价位；实际报价 zl: u@!'  
actual year basis 按实际年度计算 BB%(!O4Dl  
actuals 实货 2#(7,o}Y5  
actuarial investigation 精算调查 h5f>'l
z  
actuarial principle 精算原则 8fe"#^"sR  
actuarial report 精算师报告 (|[3/_!;v  
Actuarial Society of Hong Kong 香港精算学会 vj^UF(X  
actuarial valuation 精算师估值 VBH[aIW  
actuary 精算师 Ro<!n>
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ad referendum agreement 暂定协议；有待覆核的协定 y:42H tS  
ad valorem duty 从价税；按值征税 Q5<vK{  
ad valorem duty system 从价税制 cEqh|Q  
ad valorem fee 从价费 Iy c')\W&  
ad valorem tariff 从价关税 8^R >y  
additional allowance 额外免税额 <`r+l5  
additional amount for unexpired risk 未过期风险的额外款额 x.^vWka(  
additional assessable profit 补加应评税利润 dt \O7Rjw8  
additional assessment 补加评税 vlPE8U =  
additional commitment 额外承担 3FXMM&w  
additional commitment vote 额外承担拨款 T^nX+;:|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H]-W$V   
additional dependent parent allowance 供养父母额外免税额 ^&6NB)6  
additional provision 额外拨款 ReE3742@  
additional stamp duty 附加印花税 E{fnh50^Q.  
additional tax 补加税罚款；补加税款 4O`h%`M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /y!Vs`PZ!  
adjudged bankrupt 被裁定破产 ^LNc  
adjudicated bankrupt 裁定破产人 7S1!|*/ I  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 U3V<ITZI8t  
adjudication of bankruptcy 裁定破产；宣告破产 :9`1bZ?a  
adjudication of insolvency 裁定无力偿还债务 c|.: J]  
adjusted actual 经调整的实数；调整后的实数 ]bR'J\Fwl  
adjusted current assets 经调整的流动资产；调整后的流动资产 SW; bE  
adjusted figure 经调整的数字；调整后的数额 ZH}NlEn  
adjusted liabilities 经调整的负债；调整后的负债 > Qtyw.n  
adjusted loss 经调整的亏损；调整后的亏损 uc<@ Fh(  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 = ]@xXVf/  
adjusted profit 经调整的利润；调整后的利润 |M?HdxPa  
adjusted surplus 经调整的盈余额；调整后的盈余额 +>3c+h,%.  
adjusted value 经调整的价值；调整后的价值 <=-\so(  
adjustment 调整；修订；理算〔保险〕 3>(` Y  
adjustment centre 调剂中心 ,9pi9\S  
adjustment lag 调整过程的时间差距；调整时差 '" tieew  
adjustment mechanism 调整机制 :R Q[(zD]  
adjustment of loss 亏损调整 7_3O]e[8  
adjustment process 调整过程；调整程序  vXvV5Oq  
adjustment range 调整幅度 +|H'Ij$  
administered exchange rate 受管制汇率 =B:poh[u