[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: tD* k   
Na$.VT  
A share Ａ股；甲类股份 Qr\eT}  
abatement of tax 减税；减扣免税额 <2d)4@B=  
ABN AMRO Bank N.V. 荷兰银行 \ZM5J  
above-the-line expenditure 线上项目支出；经常预算支出 3! #|hI> f  
above-the-line receipt 线上项目收入；经常预算收入 ;>uB$8<_7  
ABSA Asia Limited 南非联合亚洲有限公司 5o0n4W  
absolute change 绝对数值变更 {#st>%i  
absolute expenditure 实际开支 -AD@wn!wCJ  
absolute guideline figure 绝对准则数字 xax[#Vl4  
absolute interest 绝对权益 IsmZEVuC  
absolute order of discharge 绝对破产解除令 [>N#61CV5  
absolute profit margin 绝对利润幅度 7]} I  
absolute value 实值；绝对值 A!,c@Kv 3  
absolutely vested interest 绝对既得权益 i=L 86Ks  
absorbed cost 已吸收成本；已分摊成本 !E&l=*lM.  
absorption 吸收；分摊；合并
)ut$644R  
absorption rate 吸收率；摊配率；分摊率 O|S,="h"}  
ACB Finance Limited 亚洲商业财务有限公司 (/2rj[F&  
acceptable form of reciprocity 合理的互惠条件 cRH(@b Xr  
acceptable rate 适当利率；适当汇率 &#JYh=#  
acceptance agreement 承兑协议 Q7<Y5+  
acceptance for honour 参加承兑 ZJF"Yo  
acceptor 承兑人；接受人；受票人 o{>4PZ}=g  
acceptor for honour 参加承兑人 j85B{Mab&  
accident insurance 意外保险 /O<~n%< G  
Accident Insurance Association of Hong Kong 香港意外保险公会 #8sy QWlG  
accident insurance scheme 意外保险计划 J6[}o4Z  
accident year basis 意外年度基准 !uit  
accommodation 通融；贷款 T;5VNRgpI  
accommodation bill 通融票据；空头票据 vp2w^/])u  
accommodation party 汇票代发人 De>e`./56  
account balance 帐户余额；帐户结余 gyq6LRb  
account book 帐簿 TE;f*!  
account collected in advance 预收款项 u(FOSmNkN  
account current book 往来帐簿 %X's/;(Lx`  
account of after-acquired property 事后取得的财产报告 ]h
~F%   
account of defaulter 拖欠帐目 0J^Z)U>j  
account payable 应付帐款 ysZ(*K n(?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qSlo)aP  
account receivable 应收帐款 sVr|kvn2  
account receivable report 应收帐款报表 *+zFsu4l  
account statement 结单；帐单；会计财务报表 _YG@P1  
account title 帐户名称；会计科目 $3B%4#s  
accountant's report 会计师报告 Z'`\N@c#  
Accountant's Report Rules 会计师报告规则 !yT=*Cj4  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^SsdM#E  
Accounting Arrangements 《会计安排》 !@])Ut@tN  
accounting basis 会计基础 H\V?QDn  
accounting by Official Receiver 破产管理署署长呈交的帐目 FAL#p$y}  
Accounting Circular 《会计通告》 k-a1^K3  
accounting class 会计类别 G6
2;p#  
accounting date 记帐日期；会计结算日期 4i.&geXA.  
accounting for money 款项核算 .?rs5[th*  
Accounting Officer 会计主任 fPHV]8Ft|  
accounting period 会计报告期；会计期 :!l.ze{F  
accounting policy 会计政策；会计方针 Y-Q)sv  
accounting practice 会计惯例 x${C[gxq9F  
accounting principle 会计准则 T[^&ZS]s  
accounting record 会计记录 y9?*H?f,  
accounting report 会计报告 ;~DrsQb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 MM]0}65KG  
Accounting Society of China 中国会计学会 ]KEE+o  
accounting statement 会计报表 C$K?4$  
accounting system 会计制度；会计系统 BriL ^]  
accounting transaction 会计事项；帐务交易 Xp|4WM  
accounting treatment 会计处理 P=1Ku|k  
accounting year 会计年度 4[#)p}V  
accretion 增值；添加 lz6CK  
accrual 应计项目；应累算数目 Ip`1Wv_  
accrual basis 应计制；权责发生制 \a7m!v  
accrual basis accounting 应计制会计；权责发生制会计 %]Nm'"Y`U  
accrue 应累算；应计 n:B)
{'S  
accrued benefit 应累算利益 )X," NJG  
accrued charges 应计费用 k>Fw2!mA^  
accrued cumulative preference share dividend 应累算的累积优先股股息 pGD-K41O]  
accrued expenses 应累算费用 =BN<)f^*s  
accrued interest payable 应付利息；应计未付利息 QHja4/
 
accrued interest receivable 应收利息；应计未收利息 L~e0^X
?  
accrued right 累算权益 FWU>WHX  
accruing profit 应累算的利润 Gh.?6kuh  
accumulated fiscal reserve 累积财政储备 %QrOEs  
accumulated profit 累积利润；滚存溢利 $L( ,lB  
accumulated reserve 累积储备 .SmG)5U]  
accumulation of surplus income 累积收益盈余 @YRy)+  
acquired assets 既得资产 gx^_bHh  
acquisition 收购；购置；取得 k"%JyO8Y
 
acquisition cost 购置成本 ^`M%g2x  
acquisition expenses 购置费用 J @~g>  
acquisition of 100% interest 收购全部股权 a#+$.e5  
acquisition of control 取得控制权 KztQT9kY  
acquisition of fixed assets 购置固定资产 _-H,S)kI`  
acquisition of shell “买壳” \!jz1`]&{  
acquisition price 收购价 fj['M6+wd  
act of God 天灾 !-n*]C  
acting partner 执事合伙人 <+ r~?X_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 A@?-
"=h}  
active partner 积极参与的合伙人 g$mMH  
active trading 交投活跃 -K$ugDi  
actual circulation 实际流通 i;/;zG^=_  
actual cost 实际成本 ~N}Zr$D  
actual expenditure 实际开支；实际支出 -IVWkA)7  
actual income 实际入息；实际收入；实际收益 tS\Db'C7  
actual market 现货市场 82+2PE{  
actual price 现货价；实际价格 /=l!F'  
actual profit 实际利润 4;)t\9cy_  
actual quotation 实盘；实际价位；实际报价 vol (%wB  
actual year basis 按实际年度计算 ZU0*iA  
actuals 实货 >EA\KrjW  
actuarial investigation 精算调查 jTNt!2 :B  
actuarial principle 精算原则 Het >G{  
actuarial report 精算师报告 6Y6t.j0vN.  
Actuarial Society of Hong Kong 香港精算学会 yxT}hMa  
actuarial valuation 精算师估值 c;]^aaQ+>  
actuary 精算师 b;*'j9ly  
ad referendum agreement 暂定协议；有待覆核的协定 ~iiDy;"  
ad valorem duty 从价税；按值征税 4_CL1g  
ad valorem duty system 从价税制 6{udNv X  
ad valorem fee 从价费 |;(P+Q4lB  
ad valorem tariff 从价关税 *kZH~]  
additional allowance 额外免税额 B 5qy4MFWs  
additional amount for unexpired risk 未过期风险的额外款额 a(|0'^  
additional assessable profit 补加应评税利润 "".a(ZGg  
additional assessment 补加评税 G#f3 WpD  
additional commitment 额外承担 pbqk  
additional commitment vote 额外承担拨款 A7XA?>~+|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R}3th/qf  
additional dependent parent allowance 供养父母额外免税额 lTN^c?  
additional provision 额外拨款 GV) "[O  
additional stamp duty 附加印花税 =_3rc\0  
additional tax 补加税罚款；补加税款 @c"s6h&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {*g{9`   
adjudged bankrupt 被裁定破产 dblf,x  
adjudicated bankrupt 裁定破产人 qf ]le]J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @p/"]zf  
adjudication of bankruptcy 裁定破产；宣告破产 b{ A/M#=  
adjudication of insolvency 裁定无力偿还债务 U6wy^!_X9  
adjusted actual 经调整的实数；调整后的实数 U|.r -$|5P  
adjusted current assets 经调整的流动资产；调整后的流动资产 i4WHjeo\  
adjusted figure 经调整的数字；调整后的数额 P*}aeu&lnD  
adjusted liabilities 经调整的负债；调整后的负债 HE_
UHv  
adjusted loss 经调整的亏损；调整后的亏损 ~,)D n  
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 0wSy[z4V  
adjusted profit 经调整的利润；调整后的利润 pmurG  
adjusted surplus 经调整的盈余额；调整后的盈余额  :kE*
 
adjusted value 经调整的价值；调整后的价值 l_9ZzN  
adjustment 调整；修订；理算〔保险〕 +>2.O2)%q  
adjustment centre 调剂中心 {[/A?AV;F  
adjustment lag 调整过程的时间差距；调整时差 i
FcSz  
adjustment mechanism 调整机制 .X)Wb{7  
adjustment of loss 亏损调整 (d,OLng  
adjustment process 调整过程；调整程序 |=~mRqG  
adjustment range 调整幅度 cD!E.2[  
administered exchange rate 受管制汇率 c=?6`m,"M