[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: GCZu<,  
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A share Ａ股；甲类股份 xcsFODx~  
abatement of tax 减税；减扣免税额 Ja^7$WY
 
ABN AMRO Bank N.V. 荷兰银行 'T6B_9GQ8  
above-the-line expenditure 线上项目支出；经常预算支出 t7sUtmq  
above-the-line receipt 线上项目收入；经常预算收入 ]j72P  
ABSA Asia Limited 南非联合亚洲有限公司 )H.ubM1  
absolute change 绝对数值变更 S$Qr@5  
absolute expenditure 实际开支 9UB??049z  
absolute guideline figure 绝对准则数字 $>nkGb%Kp  
absolute interest 绝对权益 |dW2dQ  
absolute order of discharge 绝对破产解除令 u!m,ilAnd  
absolute profit margin 绝对利润幅度 h 3eGq:!9  
absolute value 实值；绝对值 e=0l<Rj  
absolutely vested interest 绝对既得权益 M}R@ K;%  
absorbed cost 已吸收成本；已分摊成本 b,=,px  
absorption 吸收；分摊；合并 ;GiI'M  
absorption rate 吸收率；摊配率；分摊率 3-4Nad  
ACB Finance Limited 亚洲商业财务有限公司 Ym3 "   
acceptable form of reciprocity 合理的互惠条件 e?_c[`sg  
acceptable rate 适当利率；适当汇率 rE!G,^_{  
acceptance agreement 承兑协议 vcaBL<io  
acceptance for honour 参加承兑 07~pf}  
acceptor 承兑人；接受人；受票人 g
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acceptor for honour 参加承兑人 Nck!z8  
accident insurance 意外保险 ,?P8m"  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?
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accident insurance scheme 意外保险计划 i=
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accident year basis 意外年度基准 4W[A XDS  
accommodation 通融；贷款 !&
1}w86  
accommodation bill 通融票据；空头票据 ^yzo!`)fso  
accommodation party 汇票代发人 ,Zf :R  
account balance 帐户余额；帐户结余 \VoB=Ac&  
account book 帐簿 ex0 kb  
account collected in advance 预收款项 olUqBQ&ol  
account current book 往来帐簿 dqIZ#;:g  
account of after-acquired property 事后取得的财产报告 /z Chdjz  
account of defaulter 拖欠帐目 48R]\B<R{  
account payable 应付帐款 ~{52JeUcP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R^mu%dw)(%  
account receivable 应收帐款 'vqj5YTj  
account receivable report 应收帐款报表 Fh*q]1F
 
account statement 结单；帐单；会计财务报表 >w%d'e$  
account title 帐户名称；会计科目 I,?Fqg'sq  
accountant's report 会计师报告 bCJ<=X,g`K  
Accountant's Report Rules 会计师报告规则 }I` ku.@5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Hsd|ka$x>  
Accounting Arrangements 《会计安排》 c,g]0S?gu  
accounting basis 会计基础 5`OK-  
accounting by Official Receiver 破产管理署署长呈交的帐目 9Bbm7Gd  
Accounting Circular 《会计通告》 y<IZ|f  
accounting class 会计类别 R{ 2GQB  
accounting date 记帐日期；会计结算日期 |j.KFu845  
accounting for money 款项核算 [[.&,6  
Accounting Officer 会计主任 ~T;ajvJ  
accounting period 会计报告期；会计期
Z L6~Eut  
accounting policy 会计政策；会计方针 @w .b |
  
accounting practice 会计惯例 9.MGH2^L?  
accounting principle 会计准则 \'}/&PCkr  
accounting record 会计记录 T_YMM'`  
accounting report 会计报告 )cv0$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =/!{<^0  
Accounting Society of China 中国会计学会 >8F{lbEe  
accounting statement 会计报表 yNb

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accounting system 会计制度；会计系统 _{Fdw  
accounting transaction 会计事项；帐务交易 #%}u8\q  
accounting treatment 会计处理 ctwhfS|Y0  
accounting year 会计年度 \$$b",2 h  
accretion 增值；添加 ~#N.!e4  
accrual 应计项目；应累算数目 e&FX7dsyy  
accrual basis 应计制；权责发生制 >M8^Jgh  
accrual basis accounting 应计制会计；权责发生制会计 h[[/p {z  
accrue 应累算；应计 cx1WGbZ  
accrued benefit 应累算利益 UG^?a  
accrued charges 应计费用 #h #mOJ5  
accrued cumulative preference share dividend 应累算的累积优先股股息 #qiGOpTF.  
accrued expenses 应累算费用 6qHvq A
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accrued interest payable 应付利息；应计未付利息 CHdet(_=v  
accrued interest receivable 应收利息；应计未收利息 Ztpm_P6  
accrued right 累算权益 Xdp`Z'g  
accruing profit 应累算的利润 ;s!ns N  
accumulated fiscal reserve 累积财政储备 ^8f|clw"  
accumulated profit 累积利润；滚存溢利 *Wuctu^9  
accumulated reserve 累积储备 twJ|Jmd  
accumulation of surplus income 累积收益盈余 Ilt L@]e  
acquired assets 既得资产 6S+K*/w  
acquisition 收购；购置；取得 c5mhl;+'  
acquisition cost 购置成本 %gne%9nn  
acquisition expenses 购置费用 mw4'z, 1Q  
acquisition of 100% interest 收购全部股权 B1i!te}*  
acquisition of control 取得控制权 ^S;RX*  
acquisition of fixed assets 购置固定资产 B3g82dm  
acquisition of shell “买壳” x":Bw;~  
acquisition price 收购价 71n uTE%!  
act of God 天灾 YCLD!S/?  
acting partner 执事合伙人 tr9_bl&z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *nUpO]  
active partner 积极参与的合伙人 Fh!! T%5>C  
active trading 交投活跃 Oa_o"p
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actual circulation 实际流通 &:e}4/G  
actual cost 实际成本 .xc/2:m9  
actual expenditure 实际开支；实际支出 G~iYF(:&  
actual income 实际入息；实际收入；实际收益 >I8hFtAM  
actual market 现货市场 `Hp.%G(  
actual price 现货价；实际价格 uX5--o=C  
actual profit 实际利润 0F0(]7g^  
actual quotation 实盘；实际价位；实际报价 {p lmFV  
actual year basis 按实际年度计算 luxKgcU  
actuals 实货 ,ovv  
actuarial investigation 精算调查 dnWt\>6& 2  
actuarial principle 精算原则 >!v,`O1  
actuarial report 精算师报告 @)ju P- o%  
Actuarial Society of Hong Kong 香港精算学会 /K<GN7vN  
actuarial valuation 精算师估值 J^+$L"K  
actuary 精算师 S
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ad referendum agreement 暂定协议；有待覆核的协定 /x8C70W^  
ad valorem duty 从价税；按值征税 :+dWJNY:  
ad valorem duty system 从价税制 3PR7g  
ad valorem fee 从价费 )hZ}$P1  
ad valorem tariff 从价关税 OTtanJ?  
additional allowance 额外免税额 JjTzq2'%  
additional amount for unexpired risk 未过期风险的额外款额 V.a]IkK'K  
additional assessable profit 补加应评税利润 n+F-,=0  
additional assessment 补加评税 8 IIdNd  
additional commitment 额外承担 ka9v2tE\  
additional commitment vote 额外承担拨款 [sO<6?LY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <+1w' -  
additional dependent parent allowance 供养父母额外免税额 ADl>~3b  
additional provision 额外拨款 \z2hXT@D  
additional stamp duty 附加印花税 WSB|-Qj}W  
additional tax 补加税罚款；补加税款 ht cO ~b  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *y\tnsU  
adjudged bankrupt 被裁定破产 ALt";8Oa  
adjudicated bankrupt 裁定破产人 WZ V*J&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ud(dWj-/  
adjudication of bankruptcy 裁定破产；宣告破产 o -i.'L)X  
adjudication of insolvency 裁定无力偿还债务 qx<zX\qI6n  
adjusted actual 经调整的实数；调整后的实数 t T/*ZzMq#  
adjusted current assets 经调整的流动资产；调整后的流动资产 UmI@":|-  
adjusted figure 经调整的数字；调整后的数额 c$SxDYG  
adjusted liabilities 经调整的负债；调整后的负债 /:L&uqA  
adjusted loss 经调整的亏损；调整后的亏损 GC#95  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Ko1?jPE  
adjusted profit 经调整的利润；调整后的利润 )Jjw}}$}Y  
adjusted surplus 经调整的盈余额；调整后的盈余额 >_%g8T'  
adjusted value 经调整的价值；调整后的价值 89e.\EH  
adjustment 调整；修订；理算〔保险〕 SD.*G'N&2f  
adjustment centre 调剂中心 *Lk&@(  
adjustment lag 调整过程的时间差距；调整时差 o!dkS/u-m  
adjustment mechanism 调整机制 1bAp{u&  
adjustment of loss 亏损调整 I$qtfGr  
adjustment process 调整过程；调整程序 1Y0oo jD  
adjustment range 调整幅度 ]{,=mOk  
administered exchange rate 受管制汇率 ::b;4QL