[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: /])P{"v$^  
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A share Ａ股；甲类股份 #GzowI'  
abatement of tax 减税；减扣免税额 0@Z}.k30  
ABN AMRO Bank N.V. 荷兰银行 L.:8qY  
above-the-line expenditure 线上项目支出；经常预算支出 /25
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above-the-line receipt 线上项目收入；经常预算收入
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ABSA Asia Limited 南非联合亚洲有限公司 cVDcda|PE  
absolute change 绝对数值变更 #g<6ISuf  
absolute expenditure 实际开支 ]#vi/6\J  
absolute guideline figure 绝对准则数字 dd*p_4;  
absolute interest 绝对权益 QSOG(}w  
absolute order of discharge 绝对破产解除令 H^M>(kT#&  
absolute profit margin 绝对利润幅度 l_Zx'm  
absolute value 实值；绝对值 xL"O~jTS  
absolutely vested interest 绝对既得权益 Yh;A)Np  
absorbed cost 已吸收成本；已分摊成本 o_03Io ~Bf  
absorption 吸收；分摊；合并 T@a|*.V  
absorption rate 吸收率；摊配率；分摊率 \J(kM,ZJ  
ACB Finance Limited 亚洲商业财务有限公司 w[AL'1s]  
acceptable form of reciprocity 合理的互惠条件 zpZfsn!  
acceptable rate 适当利率；适当汇率 <jBRUa[j_  
acceptance agreement 承兑协议 ~EU\\;1Rmq  
acceptance for honour 参加承兑 "C
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acceptor 承兑人；接受人；受票人 ;RYIc0%  
acceptor for honour 参加承兑人 J M`[|"R%  
accident insurance 意外保险 %^[D+1ULb  
Accident Insurance Association of Hong Kong 香港意外保险公会 n/S+0uT  
accident insurance scheme 意外保险计划 I{=Yuc  
accident year basis 意外年度基准 A#Y:VavQ?  
accommodation 通融；贷款 ],Yy)<e.  
accommodation bill 通融票据；空头票据 13+.>  
accommodation party 汇票代发人 /*MioaQB}p  
account balance 帐户余额；帐户结余 ABcB-V4  
account book 帐簿 `\f 3Ij,  
account collected in advance 预收款项 5]n\E?V'L  
account current book 往来帐簿  gU1Pb]]  
account of after-acquired property 事后取得的财产报告 l z-I[*bA  
account of defaulter 拖欠帐目 zE~Xxp  
account payable 应付帐款 1xInU_SPf  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 '.&Y)A6!  
account receivable 应收帐款 Sb(OG 6  
account receivable report 应收帐款报表 z"Mk(d@-E  
account statement 结单；帐单；会计财务报表 IhOAMH1  
account title 帐户名称；会计科目 QWtDZ>  
accountant's report 会计师报告 ^b.#4i(v  
Accountant's Report Rules 会计师报告规则 4]6-)RHFB  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b F5"ab0  
Accounting Arrangements 《会计安排》 iu3L9UfL[  
accounting basis 会计基础 nv\K!wZI=b  
accounting by Official Receiver 破产管理署署长呈交的帐目 7Gy:T47T\@  
Accounting Circular 《会计通告》 ?'_6M4UKa  
accounting class 会计类别 ;#:AM;  
accounting date 记帐日期；会计结算日期 dCeLW  
accounting for money 款项核算 5JHEBw5W%  
Accounting Officer 会计主任 _ j`tR:  
accounting period 会计报告期；会计期 3R0ioi 7  
accounting policy 会计政策；会计方针 V:vqt@  
accounting practice 会计惯例 DTSf[zP/  
accounting principle 会计准则 :2K@{~8r  
accounting record 会计记录 e['<.Yf+  
accounting report 会计报告 `.J17mQe"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :q?#$?  
Accounting Society of China 中国会计学会 %"eR0Lj+zq  
accounting statement 会计报表 D~#%^a+Aq_  
accounting system 会计制度；会计系统 .ws86stFSb  
accounting transaction 会计事项；帐务交易 *l=(?Pe<  
accounting treatment 会计处理 |Wjpnz  
accounting year 会计年度 s^K2,D]P  
accretion 增值；添加 t"Ah]sD  
accrual 应计项目；应累算数目 Z&U:KrFH  
accrual basis 应计制；权责发生制 =4l @A>  
accrual basis accounting 应计制会计；权责发生制会计 @& Bh!_TWc  
accrue 应累算；应计 !&9(D^  
accrued benefit 应累算利益 ,Aai-AGG@  
accrued charges 应计费用 Y~e)3e  
accrued cumulative preference share dividend 应累算的累积优先股股息 b?c/J{me  
accrued expenses 应累算费用 -J8Hsqf@  
accrued interest payable 应付利息；应计未付利息 EO~L.E%W  
accrued interest receivable 应收利息；应计未收利息 }YVF fi~  
accrued right 累算权益 ts9wSx~[+  
accruing profit 应累算的利润 *tgu@9b  
accumulated fiscal reserve 累积财政储备 uYWD.]X;[  
accumulated profit 累积利润；滚存溢利 Fxc_s/^=t  
accumulated reserve 累积储备 
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accumulation of surplus income 累积收益盈余
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acquired assets 既得资产 J=k=cFUX  
acquisition 收购；购置；取得 9)NKI02M|  
acquisition cost 购置成本 (:HT|gKoE  
acquisition expenses 购置费用 28`s+sH  
acquisition of 100% interest 收购全部股权 tH44\~  
acquisition of control 取得控制权 8B:y46
  
acquisition of fixed assets 购置固定资产 `Z8k#z'bN  
acquisition of shell “买壳” mfN'+`r  
acquisition price 收购价 kD
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act of God 天灾 /Pkz3 (1  
acting partner 执事合伙人 7HBf^N.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }cr'o"4  
active partner 积极参与的合伙人 _p*8ke  
active trading 交投活跃 | @$I<  
actual circulation 实际流通 .<F46?HS  
actual cost 实际成本 #[bL9R5NC  
actual expenditure 实际开支；实际支出 3ie k>'T  
actual income 实际入息；实际收入；实际收益 ; B yt'S  
actual market 现货市场 {;u,04OVK  
actual price 现货价；实际价格 oV 0T   
actual profit 实际利润 >Vjn]V5y  
actual quotation 实盘；实际价位；实际报价 L_RVHvA=M/  
actual year basis 按实际年度计算 ?'z/S5&j  
actuals 实货 V<W;[#"  
actuarial investigation 精算调查 XhHgXVVGG<  
actuarial principle 精算原则 o+'|j#P  
actuarial report 精算师报告 VMRfDaO9  
Actuarial Society of Hong Kong 香港精算学会 
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actuarial valuation 精算师估值 >&KH!:OX|  
actuary 精算师 7I XWv-  
ad referendum agreement 暂定协议；有待覆核的协定 '<BLkr# @  
ad valorem duty 从价税；按值征税 CqlxE/|  
ad valorem duty system 从价税制 e
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ad valorem fee 从价费 Nw1*);b[y  
ad valorem tariff 从价关税 WSu6chz)  
additional allowance 额外免税额 $t.oGd@N  
additional amount for unexpired risk 未过期风险的额外款额 Sb/?<$>  
additional assessable profit 补加应评税利润 ,"(G  
additional assessment 补加评税 .Y;
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additional commitment 额外承担 w;`Jj-  
additional commitment vote 额外承担拨款 `\62 iUN  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =
IRot  
additional dependent parent allowance 供养父母额外免税额 Y~g{9 <!  
additional provision 额外拨款 1vj@qw3  
additional stamp duty 附加印花税 =JIceLL  
additional tax 补加税罚款；补加税款 ;v@
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Fm0d0j  
adjudged bankrupt 被裁定破产 Ne1Oz}  
adjudicated bankrupt 裁定破产人 /DHgwpJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {MUiK5:  
adjudication of bankruptcy 裁定破产；宣告破产 S3ooG14Ls  
adjudication of insolvency 裁定无力偿还债务 IDH~nMz  
adjusted actual 经调整的实数；调整后的实数 0N$7(.  
adjusted current assets 经调整的流动资产；调整后的流动资产 P\7*ql`  
adjusted figure 经调整的数字；调整后的数额 .
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adjusted liabilities 经调整的负债；调整后的负债 I.jqC2G  
adjusted loss 经调整的亏损；调整后的亏损 ?f"5yQ-B  
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 at
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adjusted profit 经调整的利润；调整后的利润 m7'<k1#"Y  
adjusted surplus 经调整的盈余额；调整后的盈余额 \mc0fY  
adjusted value 经调整的价值；调整后的价值 5p[}<I{  
adjustment 调整；修订；理算〔保险〕 z}!g2
d  
adjustment centre 调剂中心 W/!P1M n  
adjustment lag 调整过程的时间差距；调整时差 ?[Lk]A&"L2  
adjustment mechanism 调整机制 CW &z?Bra  
adjustment of loss 亏损调整 4@  
adjustment process 调整过程；调整程序 &L+uu',M0c  
adjustment range 调整幅度 iQgg[ )  
administered exchange rate 受管制汇率 \ N*([{X