[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: ~ Yngkt  
@*DyZB  
A share Ａ股；甲类股份 JHJ~X v  
abatement of tax 减税；减扣免税额 -tI'3oT1  
ABN AMRO Bank N.V. 荷兰银行 Yl$
SW;@  
above-the-line expenditure 线上项目支出；经常预算支出 gOK\
%&S]  
above-the-line receipt 线上项目收入；经常预算收入 <ExZ:ip  
ABSA Asia Limited 南非联合亚洲有限公司 V@QK  
absolute change 绝对数值变更 F5qFYL;  
absolute expenditure 实际开支 z>06hBv(?Y  
absolute guideline figure 绝对准则数字 cl*PFQp9j  
absolute interest 绝对权益 V)i5=bHC  
absolute order of discharge 绝对破产解除令 Q9&kJ%Mo  
absolute profit margin 绝对利润幅度 {?}*1,I  
absolute value 实值；绝对值 fQ=MJ7l  
absolutely vested interest 绝对既得权益 z|(+|pV(
 
absorbed cost 已吸收成本；已分摊成本 nbTVU+  
absorption 吸收；分摊；合并 h<\_XJJ  
absorption rate 吸收率；摊配率；分摊率 zn@N'R/  
ACB Finance Limited 亚洲商业财务有限公司 R1W}dRE}  
acceptable form of reciprocity 合理的互惠条件 ~b|`'kU  
acceptable rate 适当利率；适当汇率 EK$Kee}~
 
acceptance agreement 承兑协议 ;u(Du-Os!  
acceptance for honour 参加承兑 !HJ$UG/\  
acceptor 承兑人；接受人；受票人 %D`,k*X  
acceptor for honour 参加承兑人 on7I l  
accident insurance 意外保险 7RvUH-S[  
Accident Insurance Association of Hong Kong 香港意外保险公会 |J~eLh[d  
accident insurance scheme 意外保险计划 ^v @4|E$  
accident year basis 意外年度基准 %&\jOq~  
accommodation 通融；贷款 _ZAchzV  
accommodation bill 通融票据；空头票据 ]k8 /#@19  
accommodation party 汇票代发人 `j9$T:`  
account balance 帐户余额；帐户结余 9r2IuS0  
account book 帐簿 xyE1Gw`V  
account collected in advance 预收款项 z>[tF5  
account current book 往来帐簿 m%8qZzqk  
account of after-acquired property 事后取得的财产报告 8g >b  
account of defaulter 拖欠帐目 oiX"Lz{  
account payable 应付帐款 x4#T G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Fv)7c4  
account receivable 应收帐款 g3%t8O/M  
account receivable report 应收帐款报表 Bz`yfl2  
account statement 结单；帐单；会计财务报表 fXQiNm[P  
account title 帐户名称；会计科目 $Vv}XMxw  
accountant's report 会计师报告 TjBY 4  
Accountant's Report Rules 会计师报告规则 ,s^<X85gp\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }p9F#gr  
Accounting Arrangements 《会计安排》 OlQ,Ce  
accounting basis 会计基础 7a$G@  
accounting by Official Receiver 破产管理署署长呈交的帐目 {hO`6mr&t  
Accounting Circular 《会计通告》 +tN&a  
accounting class 会计类别 e[t<<u3"  
accounting date 记帐日期；会计结算日期 B )JM%r  
accounting for money 款项核算 AP\ofLmq  
Accounting Officer 会计主任 VZIR4J[\.  
accounting period 会计报告期；会计期 7CB#YP?E  
accounting policy 会计政策；会计方针 8)\M:s~7&  
accounting practice 会计惯例 yO>V/5`  
accounting principle 会计准则 br,+45:  
accounting record 会计记录 n!He&  
accounting report 会计报告 X
DD<oo  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %E27.$E_  
Accounting Society of China 中国会计学会 ?&l)W~S  
accounting statement 会计报表 b]]N{: I  
accounting system 会计制度；会计系统 C6&( c  
accounting transaction 会计事项；帐务交易 IGAz E(  
accounting treatment 会计处理 p11G#.0  
accounting year 会计年度 !@ YXZ  
accretion 增值；添加 \`xkp[C  
accrual 应计项目；应累算数目 D(r:}pyU  
accrual basis 应计制；权责发生制 "6I[4U"@  
accrual basis accounting 应计制会计；权责发生制会计 a`Z{ xme=  
accrue 应累算；应计 LBX%HGH  
accrued benefit 应累算利益 Uk-HP\C"7  
accrued charges 应计费用 @%@zH%b  
accrued cumulative preference share dividend 应累算的累积优先股股息 j.QHkI1.  
accrued expenses 应累算费用 PX3  
accrued interest payable 应付利息；应计未付利息 WSI Xj5R  
accrued interest receivable 应收利息；应计未收利息 t^@T`2jL  
accrued right 累算权益 Gidkt;lj  
accruing profit 应累算的利润 
S]yvMj_?  
accumulated fiscal reserve 累积财政储备 L=7rDW)aa  
accumulated profit 累积利润；滚存溢利 4=p@2g2"H  
accumulated reserve 累积储备 R^Bk]  
accumulation of surplus income 累积收益盈余 qiNliJ>40E  
acquired assets 既得资产 c d%h
W  
acquisition 收购；购置；取得 U4w
pjHg  
acquisition cost 购置成本 U4_"aT>My  
acquisition expenses 购置费用 7>x;B  
acquisition of 100% interest 收购全部股权 $au2%NL  
acquisition of control 取得控制权 XN;/ nU  
acquisition of fixed assets 购置固定资产 g*r/u;  
acquisition of shell “买壳” 36i_D6  
acquisition price 收购价 'WzUu MCx  
act of God 天灾 u ~)%tL  
acting partner 执事合伙人 WH;xq^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 n +dJc  
active partner 积极参与的合伙人 w#d}TY  
active trading 交投活跃 | /#'S&!U  
actual circulation 实际流通  /Ef4EX0  
actual cost 实际成本 ,^!Zm^4,  
actual expenditure 实际开支；实际支出 $Q,n+ /  
actual income 实际入息；实际收入；实际收益 [+7"{UvT  
actual market 现货市场 !pV<n  
actual price 现货价；实际价格 iDR6?fP  
actual profit 实际利润 5{fwlA  
actual quotation 实盘；实际价位；实际报价 sx90lsu  
actual year basis 按实际年度计算 7rPLnB]  
actuals 实货 H>Sf[8w)%  
actuarial investigation 精算调查 |N6m
TB2  
actuarial principle 精算原则 ,@,LD  u  
actuarial report 精算师报告 z.A4x#>-  
Actuarial Society of Hong Kong 香港精算学会 K5+!(5V~  
actuarial valuation 精算师估值 SZI7M"gf/+  
actuary 精算师 9`,,%vdj  
ad referendum agreement 暂定协议；有待覆核的协定 r"1A`89  
ad valorem duty 从价税；按值征税 3v G  
ad valorem duty system 从价税制 hF9B?@n?B  
ad valorem fee 从价费 o8m
o=V4j  
ad valorem tariff 从价关税 x:vrK#8D>  
additional allowance 额外免税额 (S3jZ  
additional amount for unexpired risk 未过期风险的额外款额 sV&`0N  
additional assessable profit 补加应评税利润 H7J`]nr6  
additional assessment 补加评税 % M+s{ l  
additional commitment 额外承担 ^U" q|[qy  
additional commitment vote 额外承担拨款 wbl${@4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 I_K[!4~Kn  
additional dependent parent allowance 供养父母额外免税额 9c:5t'Qt5.  
additional provision 额外拨款 i~(#S8U4d  
additional stamp duty 附加印花税 Ep,1}
Dx  
additional tax 补加税罚款；补加税款 .k p$oAL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _82<|NN:  
adjudged bankrupt 被裁定破产 ?!_u,sT  
adjudicated bankrupt 裁定破产人 O&F<oM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !OV|I  
adjudication of bankruptcy 裁定破产；宣告破产 M2a}x+5'  
adjudication of insolvency 裁定无力偿还债务 z{@=_5;  
adjusted actual 经调整的实数；调整后的实数 F: f2s:<  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;;D% l^m+  
adjusted figure 经调整的数字；调整后的数额 ,7QBJ_-;QJ  
adjusted liabilities 经调整的负债；调整后的负债 ZyZl\\8U  
adjusted loss 经调整的亏损；调整后的亏损 o&WRta>V
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 4b]IazL)  
adjusted profit 经调整的利润；调整后的利润 !Jh*a *I}  
adjusted surplus 经调整的盈余额；调整后的盈余额 (=6P]~,  
adjusted value 经调整的价值；调整后的价值 5X0_+DdeL  
adjustment 调整；修订；理算〔保险〕 u;$I{b@M]  
adjustment centre 调剂中心 cvn-*Sj  
adjustment lag 调整过程的时间差距；调整时差 Cl%V^xTb  
adjustment mechanism 调整机制 7^`RP e^a+  
adjustment of loss 亏损调整 ;CLR{t(N#V  
adjustment process 调整过程；调整程序 Qu!O V]Cc  
adjustment range 调整幅度 LqM
e'z  
administered exchange rate 受管制汇率 iJ5e1R8tN