[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: 6I$laHx?  
ElAho3W  
A share Ａ股；甲类股份 `]Uu`b  
abatement of tax 减税；减扣免税额 LqH<HGMFD  
ABN AMRO Bank N.V. 荷兰银行 73-*
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above-the-line expenditure 线上项目支出；经常预算支出 )JO#Z(  
above-the-line receipt 线上项目收入；经常预算收入 @} nI$x.  
ABSA Asia Limited 南非联合亚洲有限公司 lZY0A#   
absolute change 绝对数值变更 3'd(=hJ45$  
absolute expenditure 实际开支 u,zA^%  
absolute guideline figure 绝对准则数字 }!5x1F!  
absolute interest 绝对权益 6@7K \${  
absolute order of discharge 绝对破产解除令 L[]*vj   
absolute profit margin 绝对利润幅度 W"m\|x  
absolute value 实值；绝对值 K3jPTAw=#  
absolutely vested interest 绝对既得权益 b7 p D#v  
absorbed cost 已吸收成本；已分摊成本 CQf<En|1  
absorption 吸收；分摊；合并 Dq#/Uw#  
absorption rate 吸收率；摊配率；分摊率 WIytgM  
ACB Finance Limited 亚洲商业财务有限公司 SIJ:[=5!7  
acceptable form of reciprocity 合理的互惠条件 xiu?BP?V  
acceptable rate 适当利率；适当汇率 7}r!&Eb  
acceptance agreement 承兑协议 K[wOK  
acceptance for honour 参加承兑 4G:I VK9  
acceptor 承兑人；接受人；受票人 bYuQ"K A$  
acceptor for honour 参加承兑人 3:">]LMi  
accident insurance 意外保险 U~~Y'R\NU  
Accident Insurance Association of Hong Kong 香港意外保险公会 yIm@m[B;  
accident insurance scheme 意外保险计划 xW$F - n  
accident year basis 意外年度基准 9Tgl/}q)  
accommodation 通融；贷款 p!+7F\  
accommodation bill 通融票据；空头票据 xvZNshkpAX  
accommodation party 汇票代发人 }Pm>mQZ},  
account balance 帐户余额；帐户结余 zW`Zmt\T2  
account book 帐簿 W\(u1>lj  
account collected in advance 预收款项 }PZz(Ms  
account current book 往来帐簿 HT]v S}s  
account of after-acquired property 事后取得的财产报告 jpL'y1@Ut  
account of defaulter 拖欠帐目 2?",2x09  
account payable 应付帐款 @/S6P-4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0jS"PH? [  
account receivable 应收帐款 4=j,:q  
account receivable report 应收帐款报表 -mSiZ  
account statement 结单；帐单；会计财务报表  R^%uEP  
account title 帐户名称；会计科目 sU {'  
accountant's report 会计师报告 MA:2]l3e  
Accountant's Report Rules 会计师报告规则 U6hT*126  
accounting and auditing procedure 会计与审计程序；会计与核数程序 z*Y4t?+  
Accounting Arrangements 《会计安排》 q<Zdf  
accounting basis 会计基础 A),nkw0X  
accounting by Official Receiver 破产管理署署长呈交的帐目 2<dl23  
Accounting Circular 《会计通告》 br!:g]Vh  
accounting class 会计类别 sUaUZO2V  
accounting date 记帐日期；会计结算日期 ~, hPi  
accounting for money 款项核算 .Y
vE  
Accounting Officer 会计主任  b>N)H  
accounting period 会计报告期；会计期 -Cb<T"7  
accounting policy 会计政策；会计方针 /PP\L]
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accounting practice 会计惯例 N=qe*Rlf  
accounting principle 会计准则 _n.2'  
accounting record 会计记录 (BtavE  
accounting report 会计报告 ^y@RfM=A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !i0jk,[B=  
Accounting Society of China 中国会计学会 u3!aKXnv<  
accounting statement 会计报表 "J0,SFu:  
accounting system 会计制度；会计系统 pRsYA7Ti  
accounting transaction 会计事项；帐务交易 wi#]*\N\9  
accounting treatment 会计处理 o<`)cb }  
accounting year 会计年度 K^V*JH\G  
accretion 增值；添加 T[w]w  
accrual 应计项目；应累算数目 Jjb(lW  
accrual basis 应计制；权责发生制 UWdPB2x[  
accrual basis accounting 应计制会计；权责发生制会计 l@+WGh  
accrue 应累算；应计 L  lP  
accrued benefit 应累算利益 >U~B"'!xV  
accrued charges 应计费用 0>  pOP  
accrued cumulative preference share dividend 应累算的累积优先股股息 5XO eYO{  
accrued expenses 应累算费用 FHNK%Ko  
accrued interest payable 应付利息；应计未付利息 Mr}]P(4h  
accrued interest receivable 应收利息；应计未收利息 \V@Hf"=j  
accrued right 累算权益 <1(:W[M  
accruing profit 应累算的利润 U D9&k^  
accumulated fiscal reserve 累积财政储备 MCamc  
accumulated profit 累积利润；滚存溢利 zl> l.zJ  
accumulated reserve 累积储备 !Jo3>!,j  
accumulation of surplus income 累积收益盈余 >wK ^W{  
acquired assets 既得资产 By=/DVm)=  
acquisition 收购；购置；取得 S- Mh0o"  
acquisition cost 购置成本 K)2ZH@  
acquisition expenses 购置费用 h&7] Bp  
acquisition of 100% interest 收购全部股权 q% Eze  
acquisition of control 取得控制权 N0be=IO5#  
acquisition of fixed assets 购置固定资产 O_*(:Z  
acquisition of shell “买壳” >3H/~ Y  
acquisition price 收购价 !XjvvX"j  
act of God 天灾 Lc>9[!+#  
acting partner 执事合伙人 +):t6oX|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =RR225  
active partner 积极参与的合伙人 L[zg2y  
active trading 交投活跃 8uyUvSB  
actual circulation 实际流通 Jji~MiMn  
actual cost 实际成本 _(J7^rN  
actual expenditure 实际开支；实际支出 { 7y.0_Y
  
actual income 实际入息；实际收入；实际收益 %K^l]tWa@  
actual market 现货市场 W~GbB: -  
actual price 现货价；实际价格 fP`g#t)4Tu  
actual profit 实际利润 tt=?*n  
actual quotation 实盘；实际价位；实际报价 qC9$xIWq  
actual year basis 按实际年度计算 ||y5XXs  
actuals 实货 &Z682b$  
actuarial investigation 精算调查 /#Y)nyE  
actuarial principle 精算原则 (~/VP3.S  
actuarial report 精算师报告 n{F$ ,a  
Actuarial Society of Hong Kong 香港精算学会 %H:uE*WZ  
actuarial valuation 精算师估值 `BKo`@  
actuary 精算师
nG;wQvc  
ad referendum agreement 暂定协议；有待覆核的协定 q!#e2Dx  
ad valorem duty 从价税；按值征税 )^UM8 s  
ad valorem duty system 从价税制 DG8LoWZ  
ad valorem fee 从价费
! /Z{uy  
ad valorem tariff 从价关税 <{7CS=)  
additional allowance 额外免税额 ag^L' h$  
additional amount for unexpired risk 未过期风险的额外款额 SCl$+9E  
additional assessable profit 补加应评税利润 yp=Hxf  
additional assessment 补加评税 hd~X c  
additional commitment 额外承担 66<3zadJZU  
additional commitment vote 额外承担拨款 JGPLVw  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u7>b}+ak&  
additional dependent parent allowance 供养父母额外免税额 )SZt If  
additional provision 额外拨款 @Md%gEh;&  
additional stamp duty 附加印花税 @psyO]D=j%  
additional tax 补加税罚款；补加税款 P F!S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ` bd  
adjudged bankrupt 被裁定破产 -ea>}S  
adjudicated bankrupt 裁定破产人 bkkhx,Oi[G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZCi~4&Z#  
adjudication of bankruptcy 裁定破产；宣告破产 Y)Y`9u<?  
adjudication of insolvency 裁定无力偿还债务 ._m+@Uy]H}  
adjusted actual 经调整的实数；调整后的实数 Y|J\,7CM  
adjusted current assets 经调整的流动资产；调整后的流动资产 &LE,.Q34  
adjusted figure 经调整的数字；调整后的数额 ;crQ7}k  
adjusted liabilities 经调整的负债；调整后的负债 BP2-LG&\  
adjusted loss 经调整的亏损；调整后的亏损 SU OuayE  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 7N"$~UfC  
adjusted profit 经调整的利润；调整后的利润 #q1Qa_LXc  
adjusted surplus 经调整的盈余额；调整后的盈余额 o{yEF1,c\  
adjusted value 经调整的价值；调整后的价值 M:|Z3p K  
adjustment 调整；修订；理算〔保险〕 _aVrQ@9  
adjustment centre 调剂中心 FjIS:9^)t5  
adjustment lag 调整过程的时间差距；调整时差 Uw^`_\si  
adjustment mechanism 调整机制 ZSq7>}  
adjustment of loss 亏损调整 [-!   
adjustment process 调整过程；调整程序 vCT5do"C&  
adjustment range 调整幅度 LZm6\x  
administered exchange rate 受管制汇率 Pg" uisT#>