[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: daJ-H  
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A share Ａ股；甲类股份 pR7G/]U$A  
abatement of tax 减税；减扣免税额 AG%es0D[H  
ABN AMRO Bank N.V. 荷兰银行 2xBGs9_Y  
above-the-line expenditure 线上项目支出；经常预算支出 
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above-the-line receipt 线上项目收入；经常预算收入 W]
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ABSA Asia Limited 南非联合亚洲有限公司 TEyPlSGG  
absolute change 绝对数值变更 .shI%' V  
absolute expenditure 实际开支 2p.+C35c=j  
absolute guideline figure 绝对准则数字
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absolute interest 绝对权益 BeCr){,3  
absolute order of discharge 绝对破产解除令 t$D[,$G9  
absolute profit margin 绝对利润幅度 @].aFhH`)  
absolute value 实值；绝对值 au~gJW-  
absolutely vested interest 绝对既得权益 yf>,oNIAg  
absorbed cost 已吸收成本；已分摊成本 52Ffle8  
absorption 吸收；分摊；合并 ]vG)lY.=  
absorption rate 吸收率；摊配率；分摊率 oOvbel`;  
ACB Finance Limited 亚洲商业财务有限公司 L>*|T[~  
acceptable form of reciprocity 合理的互惠条件 <7h'MNf&  
acceptable rate 适当利率；适当汇率 lTNkmQ  
acceptance agreement 承兑协议 TR;-xst@  
acceptance for honour 参加承兑 3?<vnpN=5d  
acceptor 承兑人；接受人；受票人 ;">hCM7  
acceptor for honour 参加承兑人 X13bi}O6#  
accident insurance 意外保险 m{"zFD/  
Accident Insurance Association of Hong Kong 香港意外保险公会 06r cW `  
accident insurance scheme 意外保险计划 34:=A0z  
accident year basis 意外年度基准 dDTt_B  
accommodation 通融；贷款 U$%w"k7^(  
accommodation bill 通融票据；空头票据 Q0A1N[  
accommodation party 汇票代发人 Y"U&3e,  
account balance 帐户余额；帐户结余 gnec#
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account book 帐簿 B$n\m854  
account collected in advance 预收款项 qz):YHxT]n  
account current book 往来帐簿 =^{+h>#s@  
account of after-acquired property 事后取得的财产报告 ZGBcy}U(k  
account of defaulter 拖欠帐目 2^:nlM{u  
account payable 应付帐款 QUO
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account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?J AzN  
account receivable 应收帐款 UJ+JVj  
account receivable report 应收帐款报表 _7VU ,  
account statement 结单；帐单；会计财务报表 23m+" 4t  
account title 帐户名称；会计科目 B;$5*3D+  
accountant's report 会计师报告 7KLq-u-8  
Accountant's Report Rules 会计师报告规则 1F-L(\oKm  
accounting and auditing procedure 会计与审计程序；会计与核数程序 XPSWAp)  
Accounting Arrangements 《会计安排》 Nsy.!,!c  
accounting basis 会计基础 x3 <Lx^;  
accounting by Official Receiver 破产管理署署长呈交的帐目 <7+.5iB3  
Accounting Circular 《会计通告》 [VHt#JuN,  
accounting class 会计类别 6{ Eh={:b  
accounting date 记帐日期；会计结算日期 yCVBG   
accounting for money 款项核算 i+6/ g  
Accounting Officer 会计主任 :8FH{sqR  
accounting period 会计报告期；会计期 7(- <x@e  
accounting policy 会计政策；会计方针 K,Vl.-4?  
accounting practice 会计惯例 *%.*vPJ  
accounting principle 会计准则 z'o+3zq^  
accounting record 会计记录 7UiU3SUcg  
accounting report 会计报告 Wh7nli7f_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m"5gzH  
Accounting Society of China 中国会计学会 CEiG
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accounting statement 会计报表 y[# U/2  
accounting system 会计制度；会计系统 {[eY/)6H  
accounting transaction 会计事项；帐务交易 CS  
accounting treatment 会计处理 GOjri  
accounting year 会计年度 P^z)]K#sw  
accretion 增值；添加 )Lq FZ~B  
accrual 应计项目；应累算数目 $0 )K [K  
accrual basis 应计制；权责发生制 YZd4% zF  
accrual basis accounting 应计制会计；权责发生制会计 !!AutkEg>  
accrue 应累算；应计 &^"m 6  
accrued benefit 应累算利益 V3S`8VI  
accrued charges 应计费用 `Bx CTwc  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;NEHbLH#F  
accrued expenses 应累算费用 -Cl0!}P4I  
accrued interest payable 应付利息；应计未付利息 xK f+.6 wz  
accrued interest receivable 应收利息；应计未收利息 eL*Edl|#  
accrued right 累算权益 ;iWCV&>w  
accruing profit 应累算的利润 ay2.CBF  
accumulated fiscal reserve 累积财政储备 GauIe0qV  
accumulated profit 累积利润；滚存溢利 6K6ihR!d  
accumulated reserve 累积储备 ju M?y'A  
accumulation of surplus income 累积收益盈余 6mZFsB  
acquired assets 既得资产 y}8j_r  
acquisition 收购；购置；取得 U-(d~]$  
acquisition cost 购置成本 59|Tmf(dS;  
acquisition expenses 购置费用 is,_r(
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acquisition of 100% interest 收购全部股权 Lgy}Gm8u5  
acquisition of control 取得控制权 .Q7z<Q  
acquisition of fixed assets 购置固定资产 (_D#gr{S=  
acquisition of shell “买壳” FRr<K^M  
acquisition price 收购价 z`W$/tw"  
act of God 天灾 &( Z8G~h4  
acting partner 执事合伙人 -7u4f y{T  
active market 买卖活跃的市场；交投畅旺的市场；旺市
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active partner 积极参与的合伙人 3>Yec6Hs  
active trading 交投活跃 ey:3F%  
actual circulation 实际流通 JA&w"2X*E  
actual cost 实际成本 a"}?{
  
actual expenditure 实际开支；实际支出 6D>o(b2  
actual income 实际入息；实际收入；实际收益 F"_SCA?9?  
actual market 现货市场 ~FJd{$2x`  
actual price 现货价；实际价格 (RQ kwu/  
actual profit 实际利润 ^ `!6Yax?  
actual quotation 实盘；实际价位；实际报价 Xln'~5~)  
actual year basis 按实际年度计算 3a =KgOvp  
actuals 实货 V`G]4}  
actuarial investigation 精算调查 h4]yIM`8d  
actuarial principle 精算原则 h[Hw9$31  
actuarial report 精算师报告 0h* AtZv_  
Actuarial Society of Hong Kong 香港精算学会 ibh!8"[  
actuarial valuation 精算师估值 3AWg43L7  
actuary 精算师 ZJS7#<-7o  
ad referendum agreement 暂定协议；有待覆核的协定 t>^A
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ad valorem duty 从价税；按值征税 N[Fz6,ZG _  
ad valorem duty system 从价税制 P66>w})@  
ad valorem fee 从价费 +Oo>V~  
ad valorem tariff 从价关税 'wDNP_  
additional allowance 额外免税额  'y1=Z  
additional amount for unexpired risk 未过期风险的额外款额 60*=Bs%b  
additional assessable profit 补加应评税利润 m)&2zV/Q  
additional assessment 补加评税 zXB.)4T  
additional commitment 额外承担 !-[e$?-  
additional commitment vote 额外承担拨款  \:Q)Ef  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 XB2[{XH,  
additional dependent parent allowance 供养父母额外免税额 ?EdF&^[3rD  
additional provision 额外拨款 2\_}81hM  
additional stamp duty 附加印花税 !fY'^Ya?  
additional tax 补加税罚款；补加税款 qXgg"k%A\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 R'He(x  
adjudged bankrupt 被裁定破产 JpN+'/  
adjudicated bankrupt 裁定破产人 XfharJ_b  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S'q (Qo  
adjudication of bankruptcy 裁定破产；宣告破产 }k$2r3  
adjudication of insolvency 裁定无力偿还债务 c<|;<8ew  
adjusted actual 经调整的实数；调整后的实数 Bf.@B0\  
adjusted current assets 经调整的流动资产；调整后的流动资产 t ?rUbN  
adjusted figure 经调整的数字；调整后的数额 ~ 'n3],o?  
adjusted liabilities 经调整的负债；调整后的负债 3nMXfh/  
adjusted loss 经调整的亏损；调整后的亏损 xwq {0jY  
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 ar }F^8Ku  
adjusted profit 经调整的利润；调整后的利润 J#"@~Q+a`@  
adjusted surplus 经调整的盈余额；调整后的盈余额 v="i0lL_  
adjusted value 经调整的价值；调整后的价值 a%cCR=s=  
adjustment 调整；修订；理算〔保险〕 s"s^rC  
adjustment centre 调剂中心 MqRpG5 .  
adjustment lag 调整过程的时间差距；调整时差 @uApm~}  
adjustment mechanism 调整机制 h{#Hwp  
adjustment of loss 亏损调整 4@- 'p  
adjustment process 调整过程；调整程序 [5yLg  
adjustment range 调整幅度 f!AcBfaLr  
administered exchange rate 受管制汇率 ~"xc 3(h