[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: ?
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A share Ａ股；甲类股份 *}50q9)/  
abatement of tax 减税；减扣免税额 NpjsZcA  
ABN AMRO Bank N.V. 荷兰银行 / r`Y'rm  
above-the-line expenditure 线上项目支出；经常预算支出 oW` *FD  
above-the-line receipt 线上项目收入；经常预算收入 ^;v.ytO*  
ABSA Asia Limited 南非联合亚洲有限公司 +LvZ87O^~  
absolute change 绝对数值变更 D(W7O>5vQ2  
absolute expenditure 实际开支 7]0\[9DyJ  
absolute guideline figure 绝对准则数字 9 u6 g  
absolute interest 绝对权益 TU^tW  
absolute order of discharge 绝对破产解除令 (]GY.(F{  
absolute profit margin 绝对利润幅度 U/~Zk@3j  
absolute value 实值；绝对值 Xlgz.j7XR  
absolutely vested interest 绝对既得权益 HvL9;^!  
absorbed cost 已吸收成本；已分摊成本 K1qY10F:_  
absorption 吸收；分摊；合并 0.3[=a43  
absorption rate 吸收率；摊配率；分摊率 ** "s~  
ACB Finance Limited 亚洲商业财务有限公司 OmQuAG ^\x  
acceptable form of reciprocity 合理的互惠条件 ln_EL?V  
acceptable rate 适当利率；适当汇率 $txWVjR?\  
acceptance agreement 承兑协议 J0{WqA.P  
acceptance for honour 参加承兑 
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acceptor 承兑人；接受人；受票人 !7#froh  
acceptor for honour 参加承兑人 et7T)(k0  
accident insurance 意外保险 s;=J'x)~%  
Accident Insurance Association of Hong Kong 香港意外保险公会 u+"hr"}${  
accident insurance scheme 意外保险计划 o7Z#,>`2  
accident year basis 意外年度基准 2T {-J!k  
accommodation 通融；贷款 !3gpiQH{  
accommodation bill 通融票据；空头票据 TbSt{TX  
accommodation party 汇票代发人 U~QCN[gh  
account balance 帐户余额；帐户结余 5#A1u Nb  
account book 帐簿 o Q!g!xz  
account collected in advance 预收款项 ^~hhdwu3a  
account current book 往来帐簿 $T@xnZ  
account of after-acquired property 事后取得的财产报告 zke~!"iq  
account of defaulter 拖欠帐目 pu m9x)y1  
account payable 应付帐款 >H]|A<9u(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gEe W1:AB  
account receivable 应收帐款 )y [[Se  
account receivable report 应收帐款报表 Xj&~N;Ysb  
account statement 结单；帐单；会计财务报表 .>\>F{#~  
account title 帐户名称；会计科目 Y_TL4  
accountant's report 会计师报告 p{pzOMi6  
Accountant's Report Rules 会计师报告规则 Aghj)V  
accounting and auditing procedure 会计与审计程序；会计与核数程序 T[2f6[#[_  
Accounting Arrangements 《会计安排》 d}A2I  
accounting basis 会计基础 Tef3 Z6  
accounting by Official Receiver 破产管理署署长呈交的帐目 t,as{.H{h  
Accounting Circular 《会计通告》 L@x8hUG"  
accounting class 会计类别 :j50]zLy{  
accounting date 记帐日期；会计结算日期 >@92K]J  
accounting for money 款项核算 ^#6%*(D  
Accounting Officer 会计主任 #+5mpDh  
accounting period 会计报告期；会计期 ]idD&5gd  
accounting policy 会计政策；会计方针 I@3c QxI  
accounting practice 会计惯例 F<'l'AsC-  
accounting principle 会计准则 HZ`G)1&)  
accounting record 会计记录 @R Yb-d  
accounting report 会计报告 d$C|hT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PX>\j&  
Accounting Society of China 中国会计学会 W
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accounting statement 会计报表 fgz'C
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accounting system 会计制度；会计系统 oKqFZ,m[  
accounting transaction 会计事项；帐务交易 8 H"f9S=K  
accounting treatment 会计处理 )@&?i.  
accounting year 会计年度 -X[8soz  
accretion 增值；添加 N
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accrual 应计项目；应累算数目 jnLo[Cf,H8  
accrual basis 应计制；权责发生制 {UVm0AeUq  
accrual basis accounting 应计制会计；权责发生制会计 R@{/ $p:  
accrue 应累算；应计 @nW(KF  
accrued benefit 应累算利益 $oBZe>s.  
accrued charges 应计费用 W1,L>Az^Ts  
accrued cumulative preference share dividend 应累算的累积优先股股息 i1H80m s  
accrued expenses 应累算费用 _WkcJe`  
accrued interest payable 应付利息；应计未付利息 \/dm}' `  
accrued interest receivable 应收利息；应计未收利息 ""KN?qh9  
accrued right 累算权益 OU964vv  
accruing profit 应累算的利润 >"My\o  
accumulated fiscal reserve 累积财政储备 2/o/UfYjgF  
accumulated profit 累积利润；滚存溢利 h], %va[  
accumulated reserve 累积储备 XjM)/-w  
accumulation of surplus income 累积收益盈余 2dlV'U_g  
acquired assets 既得资产 uEO2,1 +  
acquisition 收购；购置；取得 ^T1-dw(  
acquisition cost 购置成本 !`Yi{}1_  
acquisition expenses 购置费用 ^+l\YB7pD  
acquisition of 100% interest 收购全部股权 L5P}%1 _  
acquisition of control 取得控制权 Y8xnvK*  
acquisition of fixed assets 购置固定资产 NqfDY  
acquisition of shell “买壳” >+LgJo R  
acquisition price 收购价 cg5{o|x  
act of God 天灾 
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acting partner 执事合伙人 vrldRn'*9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 F!cAaL1  
active partner 积极参与的合伙人 FwzA_ n n  
active trading 交投活跃 &1C9K>  
actual circulation 实际流通 .7^-*HT}  
actual cost 实际成本 J^a"1|  
actual expenditure 实际开支；实际支出 F0(Sv\<::  
actual income 实际入息；实际收入；实际收益 V.[#$ip6:  
actual market 现货市场 ,^Srd20  
actual price 现货价；实际价格 3jVm[c5%]  
actual profit 实际利润 <R8Z[H:bV  
actual quotation 实盘；实际价位；实际报价 <;Z3 5{  
actual year basis 按实际年度计算 13az[  
actuals 实货 ]<?)(xz  
actuarial investigation 精算调查 g>-[-z$E3  
actuarial principle 精算原则 /'_ RI  
actuarial report 精算师报告 tLXw&hFk`g  
Actuarial Society of Hong Kong 香港精算学会 {!?RG\EYN  
actuarial valuation 精算师估值 n\p\*wb  
actuary 精算师 QYb?;Z   
ad referendum agreement 暂定协议；有待覆核的协定 nY0UnlB`  
ad valorem duty 从价税；按值征税 TmZ[?IL,  
ad valorem duty system 从价税制  ;I@L  
ad valorem fee 从价费 >Ga1p'8FtU  
ad valorem tariff 从价关税 <vuX " 8  
additional allowance 额外免税额 twS3J)UH  
additional amount for unexpired risk 未过期风险的额外款额 Bx!` UdRn  
additional assessable profit 补加应评税利润 ~,1q :Kue  
additional assessment 补加评税 M\6v}kUY  
additional commitment 额外承担 =eLb"7C#0  
additional commitment vote 额外承担拨款 Y -{BY5E.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j}*+-.YF  
additional dependent parent allowance 供养父母额外免税额 #Kr.!uD  
additional provision 额外拨款 Xkm2
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additional stamp duty 附加印花税 kw}1CXD  
additional tax 补加税罚款；补加税款 'vIkA=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0l@+xS;  
adjudged bankrupt 被裁定破产 yE9.]j  
adjudicated bankrupt 裁定破产人 ghj~r  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v('d H"Y  
adjudication of bankruptcy 裁定破产；宣告破产 o+Z9h1z%,  
adjudication of insolvency 裁定无力偿还债务 :vT%5CQ  
adjusted actual 经调整的实数；调整后的实数 R u-rp^a  
adjusted current assets 经调整的流动资产；调整后的流动资产 dw!Eao47  
adjusted figure 经调整的数字；调整后的数额 I,3!uogn  
adjusted liabilities 经调整的负债；调整后的负债 4TE ?mh}  
adjusted loss 经调整的亏损；调整后的亏损 m3-J0D<  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 5/ju i
t  
adjusted profit 经调整的利润；调整后的利润 A\.*+k/B  
adjusted surplus 经调整的盈余额；调整后的盈余额 .p}Kl$K]
 
adjusted value 经调整的价值；调整后的价值 Q0_W<+`  
adjustment 调整；修订；理算〔保险〕 -Lb^O/  
adjustment centre 调剂中心 (W!$6+GT  
adjustment lag 调整过程的时间差距；调整时差 &/?jMyD@  
adjustment mechanism 调整机制 loe>"_`Cq  
adjustment of loss 亏损调整 %/on\*Vh3  
adjustment process 调整过程；调整程序 c10).zZ  
adjustment range 调整幅度 l$9,  
administered exchange rate 受管制汇率 jtY~-@*