[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]

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A share Ａ股；甲类股份 TD%L`Gk  
abatement of tax 减税；减扣免税额 @WJ\W`P  
ABN AMRO Bank N.V. 荷兰银行 zG8g}FrzG;  
above-the-line expenditure 线上项目支出；经常预算支出 &W c$VDC  
above-the-line receipt 线上项目收入；经常预算收入 KV8<'g+2?  
ABSA Asia Limited 南非联合亚洲有限公司 \WbQS#Z9  
absolute change 绝对数值变更 z&Aya*0v`  
absolute expenditure 实际开支 y. 1F@w|  
absolute guideline figure 绝对准则数字 S4?WR+:h  
absolute interest 绝对权益 FD&^nJ_{  
absolute order of discharge 绝对破产解除令 gFrNk Uqp  
absolute profit margin 绝对利润幅度 >]&Ow9-  
absolute value 实值；绝对值 Jgg<u#  
absolutely vested interest 绝对既得权益 :YOo"3.]  
absorbed cost 已吸收成本；已分摊成本 k<MQ  
absorption 吸收；分摊；合并 1 3w(Tf  
absorption rate 吸收率；摊配率；分摊率 MJrPI a[pN  
ACB Finance Limited 亚洲商业财务有限公司 WUo\jm [yr  
acceptable form of reciprocity 合理的互惠条件 m(d|TwG{  
acceptable rate 适当利率；适当汇率 d0C _:_  
acceptance agreement 承兑协议 tbiM>qxB  
acceptance for honour 参加承兑 8ZqLGa]  
acceptor 承兑人；接受人；受票人 Jp%5qBS^
 
acceptor for honour 参加承兑人 3"< 0_3?W  
accident insurance 意外保险 V"'PA-z3  
Accident Insurance Association of Hong Kong 香港意外保险公会 jwBJG7\  
accident insurance scheme 意外保险计划 1r_V$o$  
accident year basis 意外年度基准 (x?Tjyzw  
accommodation 通融；贷款 Hb::;[b m:  
accommodation bill 通融票据；空头票据 $IjI{%  
accommodation party 汇票代发人 U*E)y7MY  
account balance 帐户余额；帐户结余 `CC=?E  
account book 帐簿 HZ2W`wo  
account collected in advance 预收款项 $evuL3GY#  
account current book 往来帐簿 H0sTL#/L\  
account of after-acquired property 事后取得的财产报告 -u4")V>  
account of defaulter 拖欠帐目 9j
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account payable 应付帐款 FpU8$o~r{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 t*-cX  
account receivable 应收帐款 -{8K/!  
account receivable report 应收帐款报表 XPD1HN!,LT  
account statement 结单；帐单；会计财务报表 3fB]uq+eD%  
account title 帐户名称；会计科目 ,W|-?b?   
accountant's report 会计师报告 {V[}#Mf  
Accountant's Report Rules 会计师报告规则 tq3Rc}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 a'/i/@h  
Accounting Arrangements 《会计安排》 z7 gX@@T  
accounting basis 会计基础 9=3DYCk/  
accounting by Official Receiver 破产管理署署长呈交的帐目 P\<:.8@$S  
Accounting Circular 《会计通告》 rUmP_  
accounting class 会计类别 V$w lOMp  
accounting date 记帐日期；会计结算日期 1JfZstT  
accounting for money 款项核算 s.Bb@Jq  
Accounting Officer 会计主任 /
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accounting period 会计报告期；会计期 GGr82)E  
accounting policy 会计政策；会计方针 ;RX u}pd  
accounting practice 会计惯例 qIQRl1Tw;V  
accounting principle 会计准则 Iv*\8?07)  
accounting record 会计记录 KR%WBvv  
accounting report 会计报告 R3l{.{3p2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Up'#OkTx  
Accounting Society of China 中国会计学会 .(.
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accounting statement 会计报表 y%;o  
accounting system 会计制度；会计系统 Ez0zk9  
accounting transaction 会计事项；帐务交易 d[J_iD{ &  
accounting treatment 会计处理 \`xlD&F@U  
accounting year 会计年度 m,!SDCq  
accretion 增值；添加 kaB4[u  
accrual 应计项目；应累算数目 X~c?C-fV  
accrual basis 应计制；权责发生制 `o295eiY(b  
accrual basis accounting 应计制会计；权责发生制会计 } aR}ZzK/v  
accrue 应累算；应计 &JqaI Jh
 
accrued benefit 应累算利益 ,xVA J6_#  
accrued charges 应计费用 5TB6QLPEwY  
accrued cumulative preference share dividend 应累算的累积优先股股息 p^k0Rad  
accrued expenses 应累算费用 nHk^trGm  
accrued interest payable 应付利息；应计未付利息 M3O !jN~  
accrued interest receivable 应收利息；应计未收利息 KNd<8{'.  
accrued right 累算权益 ByJPSucD  
accruing profit 应累算的利润 BLO ]78  
accumulated fiscal reserve 累积财政储备 FA$32*v  
accumulated profit 累积利润；滚存溢利 j]<K%lwp  
accumulated reserve 累积储备 ~"#HHaBO#  
accumulation of surplus income 累积收益盈余 ; %^=V#
  
acquired assets 既得资产 LlO8]b!P-^  
acquisition 收购；购置；取得 Cd"{7<OyM4  
acquisition cost 购置成本 ?SElJ?Z  
acquisition expenses 购置费用 7<;oz30G!L  
acquisition of 100% interest 收购全部股权 uHSnZ"#  
acquisition of control 取得控制权 -|KZOea  
acquisition of fixed assets 购置固定资产 ]4en|Aq  
acquisition of shell “买壳” lYJSg70P  
acquisition price 收购价 _3yG<'f[ Y  
act of God 天灾 /G'3!S  
acting partner 执事合伙人 T!KwRxJ23  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1VlU'qY  
active partner 积极参与的合伙人 `>)Ge](oN  
active trading 交投活跃 Q]/%Y[%|  
actual circulation 实际流通 )j>U4a  
actual cost 实际成本 y7fy9jQ 8.  
actual expenditure 实际开支；实际支出 8mKp PwG0  
actual income 实际入息；实际收入；实际收益 o?hr>b  
actual market 现货市场 !h7.xl OpN  
actual price 现货价；实际价格 ,_RNZ sa;&  
actual profit 实际利润 #Ir?v  
actual quotation 实盘；实际价位；实际报价 qz>R"pj0g  
actual year basis 按实际年度计算 mQ"uG?NE  
actuals 实货 ucx02^uA  
actuarial investigation 精算调查 Rt+-ud{O  
actuarial principle 精算原则  Q}L?o  
actuarial report 精算师报告 R~k`KuY@!  
Actuarial Society of Hong Kong 香港精算学会 </`\3t  
actuarial valuation 精算师估值 >- \bLr  
actuary 精算师 znwKwc8,  
ad referendum agreement 暂定协议；有待覆核的协定 n%7?G=_kj  
ad valorem duty 从价税；按值征税 uwSSrT  
ad valorem duty system 从价税制 K 8_v5  
ad valorem fee 从价费 ?l^Xauk4Pj  
ad valorem tariff 从价关税 7}UG&t{  
additional allowance 额外免税额 +wmG5!%$|  
additional amount for unexpired risk 未过期风险的额外款额 ~E7IU<B  
additional assessable profit 补加应评税利润 ~$g:  
additional assessment 补加评税 nJ2x;';lA  
additional commitment 额外承担 bT aKB-  
additional commitment vote 额外承担拨款 w&aZ 97{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -PE_qZ^  
additional dependent parent allowance 供养父母额外免税额 ZhA_d#qH  
additional provision 额外拨款 aLGq<6Ja  
additional stamp duty 附加印花税 o6k#neB>=.  
additional tax 补加税罚款；补加税款 _NsEeKU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zTw"5N  
adjudged bankrupt 被裁定破产 `Zm6e!dH-  
adjudicated bankrupt 裁定破产人 0\= du  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 T"_'sSI>tF  
adjudication of bankruptcy 裁定破产；宣告破产 $ItjVc@U  
adjudication of insolvency 裁定无力偿还债务 F#sm^%_2  
adjusted actual 经调整的实数；调整后的实数 Z_\p8@3aH  
adjusted current assets 经调整的流动资产；调整后的流动资产 WQ.0}n}d  
adjusted figure 经调整的数字；调整后的数额 rTIu'  
adjusted liabilities 经调整的负债；调整后的负债 W8^m-B&  
adjusted loss 经调整的亏损；调整后的亏损 ^ !&6=rb  
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 GT&}Burl/n  
adjusted profit 经调整的利润；调整后的利润 c0gVW~I1  
adjusted surplus 经调整的盈余额；调整后的盈余额 qJrT  
adjusted value 经调整的价值；调整后的价值 rR> X<  
adjustment 调整；修订；理算〔保险〕 3c=kYcj  
adjustment centre 调剂中心 2M-[x"\1/  
adjustment lag 调整过程的时间差距；调整时差 20|` jxp  
adjustment mechanism 调整机制 xV)[C )6  
adjustment of loss 亏损调整 S%i^`_=Q  
adjustment process 调整过程；调整程序 vt| R)[,  
adjustment range 调整幅度 qq| 5[I.?  
administered exchange rate 受管制汇率 pa[/ 6(