[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: U:0Ma6<  
w
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A share Ａ股；甲类股份 =2@
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abatement of tax 减税；减扣免税额 0.[t
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ABN AMRO Bank N.V. 荷兰银行 ~P BJ~j+G  
above-the-line expenditure 线上项目支出；经常预算支出 89x;~D1  
above-the-line receipt 线上项目收入；经常预算收入 5?q6g  
ABSA Asia Limited 南非联合亚洲有限公司 d:pGdr& .  
absolute change 绝对数值变更 <Hr~|oG  
absolute expenditure 实际开支 ;;|.qgxc~  
absolute guideline figure 绝对准则数字 Y@Ur}  
absolute interest 绝对权益 .(99f#2M:  
absolute order of discharge 绝对破产解除令 H128T8?r[  
absolute profit margin 绝对利润幅度 u|cP&^S  
absolute value 实值；绝对值 s:3b.*t<  
absolutely vested interest 绝对既得权益 mKsJ[)#.  
absorbed cost 已吸收成本；已分摊成本 zGNmc7  
absorption 吸收；分摊；合并 Ab6R?mUM  
absorption rate 吸收率；摊配率；分摊率 55FRPNx-x  
ACB Finance Limited 亚洲商业财务有限公司 U$46=F|  
acceptable form of reciprocity 合理的互惠条件 nS](d2  
acceptable rate 适当利率；适当汇率 IN75zn*%  
acceptance agreement 承兑协议 O(6j:XD  
acceptance for honour 参加承兑 On|b-  
acceptor 承兑人；接受人；受票人 4]#$YehM5  
acceptor for honour 参加承兑人 6{quO#!  
accident insurance 意外保险 iK=QP+^VN  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^YJ%^P  
accident insurance scheme 意外保险计划 e%EO/ 2"  
accident year basis 意外年度基准 Y,Lx6kU  
accommodation 通融；贷款 L2=:Nac  
accommodation bill 通融票据；空头票据 &?$mS'P  
accommodation party 汇票代发人 ]!j%Ad  
account balance 帐户余额；帐户结余 9Dbbk
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account book 帐簿 O7p=N8V  
account collected in advance 预收款项 /+1(,S  
account current book 往来帐簿 ]GO=8$Z  
account of after-acquired property 事后取得的财产报告 mV^~  
account of defaulter 拖欠帐目 ,q;?zcC7  
account payable 应付帐款 ^GlzKl   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5M/~|"xk  
account receivable 应收帐款 wr5v-_7r,  
account receivable report 应收帐款报表 W>5[_d  
account statement 结单；帐单；会计财务报表 fm L8n<1  
account title 帐户名称；会计科目 %DA&txX}w  
accountant's report 会计师报告 Ra"hdxH  
Accountant's Report Rules 会计师报告规则 :a^/&LbLm  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &isKU8n  
Accounting Arrangements 《会计安排》 9w~SzpJ%  
accounting basis 会计基础 )N*Jc @Y@  
accounting by Official Receiver 破产管理署署长呈交的帐目 '4SDAa2f  
Accounting Circular 《会计通告》 l6L?jiTl_  
accounting class 会计类别 2$ &B@\WY  
accounting date 记帐日期；会计结算日期 :_tt9J  
accounting for money 款项核算 RD46@Q`  
Accounting Officer 会计主任 lF_"{dS_6(  
accounting period 会计报告期；会计期 ?
(n v_O  
accounting policy 会计政策；会计方针 >ZW|wpO  
accounting practice 会计惯例 5 5m\,UG7  
accounting principle 会计准则 ',c~8U#q  
accounting record 会计记录 On54!
m  
accounting report 会计报告 e,&#,O  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 lB0`|UEb (  
Accounting Society of China 中国会计学会 Vn_~ |-Wt  
accounting statement 会计报表 !JyY&D~`  
accounting system 会计制度；会计系统 ,ryL("G  
accounting transaction 会计事项；帐务交易 #?V rt,n  
accounting treatment 会计处理 [h 8s0  
accounting year 会计年度 {VKFw=$8  
accretion 增值；添加 PfZS"yk  
accrual 应计项目；应累算数目 Io |D
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accrual basis 应计制；权责发生制 9?8PMh.  
accrual basis accounting 应计制会计；权责发生制会计 '_^T]fr}  
accrue 应累算；应计 & +*OV:[;  
accrued benefit 应累算利益 UoPY:(?;i  
accrued charges 应计费用 |JP19KFx'B  
accrued cumulative preference share dividend 应累算的累积优先股股息 dI&Q5M8  
accrued expenses 应累算费用 1`YU9?  
accrued interest payable 应付利息；应计未付利息 JXM]tV   
accrued interest receivable 应收利息；应计未收利息 yIrJaS-  
accrued right 累算权益 &w#!
 
accruing profit 应累算的利润 Fs].Fa  
accumulated fiscal reserve 累积财政储备 AYgXqmH~+  
accumulated profit 累积利润；滚存溢利 o8Gygi5  
accumulated reserve 累积储备 Yj#tF}nPC  
accumulation of surplus income 累积收益盈余 1
5,JD  
acquired assets 既得资产 8;V9 %h`P>  
acquisition 收购；购置；取得 Z&Ciy n  
acquisition cost 购置成本 pF4Z4?W  
acquisition expenses 购置费用 : nQlS  
acquisition of 100% interest 收购全部股权 *8WB($T}  
acquisition of control 取得控制权 #{vC =m73  
acquisition of fixed assets 购置固定资产 T!8^R|!a6  
acquisition of shell “买壳” BBRL_6  
acquisition price 收购价 Z*q9vX  
act of God 天灾 @phVfP"M  
acting partner 执事合伙人
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active market 买卖活跃的市场；交投畅旺的市场；旺市 l6y}>]  
active partner 积极参与的合伙人 qh:Bc$S  
active trading 交投活跃 Aeb(b+=  
actual circulation 实际流通 sVK?sBs]  
actual cost 实际成本 p,goYF??  
actual expenditure 实际开支；实际支出 MDU#V  
actual income 实际入息；实际收入；实际收益 &CQO+Yr$l  
actual market 现货市场 V`1,s~"q  
actual price 现货价；实际价格 -}9^$}PR  
actual profit 实际利润 N,c!1:b  
actual quotation 实盘；实际价位；实际报价 &cSVOsi  
actual year basis 按实际年度计算 ?9kC[4G  
actuals 实货 3o%vV*  
actuarial investigation 精算调查 .VCY|KZ  
actuarial principle 精算原则 _r*\ BM8y  
actuarial report 精算师报告 Y @p<f5[c  
Actuarial Society of Hong Kong 香港精算学会 M'PZ{6;  
actuarial valuation 精算师估值 ]xr0]  
actuary 精算师 UowvkVa  
ad referendum agreement 暂定协议；有待覆核的协定 motK}G
 
ad valorem duty 从价税；按值征税 x}yl Rg`[  
ad valorem duty system 从价税制 :<t=??4m  
ad valorem fee 从价费 \</!kY*3@t  
ad valorem tariff 从价关税 #GE]]7:Na  
additional allowance 额外免税额 lL:a}#qxU  
additional amount for unexpired risk 未过期风险的额外款额 Dz(\ ?  
additional assessable profit 补加应评税利润 NOo?  
additional assessment 补加评税 6 Rl[M+Q  
additional commitment 额外承担 C/!.VMl^  
additional commitment vote 额外承担拨款 sD:o 2(G*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x#J9GP.  
additional dependent parent allowance 供养父母额外免税额 #wI}93E  
additional provision 额外拨款 LE\=Y;%  
additional stamp duty 附加印花税 Uj):}xgi'  
additional tax 补加税罚款；补加税款 P.'.KZJ:WD  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 STp9Gh-  
adjudged bankrupt 被裁定破产 V4n~Z+k  
adjudicated bankrupt 裁定破产人 At'CT5 =  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @-'a{hBR  
adjudication of bankruptcy 裁定破产；宣告破产 "lI-/G  
adjudication of insolvency 裁定无力偿还债务 zuV%`n  
adjusted actual 经调整的实数；调整后的实数 Y~WdN<g  
adjusted current assets 经调整的流动资产；调整后的流动资产 HIXAA?_eh=  
adjusted figure 经调整的数字；调整后的数额 ;=Ma+d#  
adjusted liabilities 经调整的负债；调整后的负债 s-$Wc)l  
adjusted loss 经调整的亏损；调整后的亏损 H<(F$7Q!\  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 /MGapmqV9  
adjusted profit 经调整的利润；调整后的利润 bj pruJ`=  
adjusted surplus 经调整的盈余额；调整后的盈余额 tk&AZb,sP  
adjusted value 经调整的价值；调整后的价值   zm"  
adjustment 调整；修订；理算〔保险〕 K(EJ`2]:r  
adjustment centre 调剂中心 /jG?PZ=m  
adjustment lag 调整过程的时间差距；调整时差 xB *b7-a  
adjustment mechanism 调整机制 VJ~D.ec  
adjustment of loss 亏损调整 2:*15RH3  
adjustment process 调整过程；调整程序 Mu
\V3`j  
adjustment range 调整幅度 yQ$irS?  
administered exchange rate 受管制汇率 S,c{LTL