[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: |^GyH$.  
`4 UlJ4<`  
A share Ａ股；甲类股份 /IR#A%U  
abatement of tax 减税；减扣免税额 _%ZP{5D>  
ABN AMRO Bank N.V. 荷兰银行 d?hz LX  
above-the-line expenditure 线上项目支出；经常预算支出 ssl&5AS  
above-the-line receipt 线上项目收入；经常预算收入 ^%#grX#  
ABSA Asia Limited 南非联合亚洲有限公司 {'R)4hL  
absolute change 绝对数值变更 rWQY?K@  
absolute expenditure 实际开支 n?E}b$6  
absolute guideline figure 绝对准则数字 v01#>,R  
absolute interest 绝对权益 L"vj0@n'0  
absolute order of discharge 绝对破产解除令 H+l,)Se  
absolute profit margin 绝对利润幅度 @-"R$HOT  
absolute value 实值；绝对值 =|SdVv  
absolutely vested interest 绝对既得权益 Do*n#=  
absorbed cost 已吸收成本；已分摊成本 };S0 G!  
absorption 吸收；分摊；合并 5=Lq=,K$  
absorption rate 吸收率；摊配率；分摊率 kMxjS^fr  
ACB Finance Limited 亚洲商业财务有限公司 T PYDs+U  
acceptable form of reciprocity 合理的互惠条件 Q_O*oT(0  
acceptable rate 适当利率；适当汇率 ZK!A#Jm{  
acceptance agreement 承兑协议 ^M[P-#X_  
acceptance for honour 参加承兑 *H2]H@QHN  
acceptor 承兑人；接受人；受票人 #jS[
  
acceptor for honour 参加承兑人 `# ^0cW  
accident insurance 意外保险 =+oZtP-+o  
Accident Insurance Association of Hong Kong 香港意外保险公会 {p/YCch,  
accident insurance scheme 意外保险计划 ]J@/p:S
>  
accident year basis 意外年度基准 ycX{NDGs  
accommodation 通融；贷款 J(iV0LAZb  
accommodation bill 通融票据；空头票据 K2ewucn  
accommodation party 汇票代发人 1;wb(DN*c  
account balance 帐户余额；帐户结余 'HaD ~pa  
account book 帐簿 vVVPw?Ww-  
account collected in advance 预收款项 P(ZQDTbM :  
account current book 往来帐簿 edpW8eND  
account of after-acquired property 事后取得的财产报告 ([LIjaoi  
account of defaulter 拖欠帐目 g.C5r]=+&  
account payable 应付帐款 -:`V<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 EW(J5/mn  
account receivable 应收帐款 Yx%bn?%;&  
account receivable report 应收帐款报表 OJ,m1{9$}  
account statement 结单；帐单；会计财务报表 t9u|iTY f!  
account title 帐户名称；会计科目 r@$ w*%  
accountant's report 会计师报告 -s"0/)HD  
Accountant's Report Rules 会计师报告规则 U Cb02h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $0qMQ% P  
Accounting Arrangements 《会计安排》 U^_D|$6  
accounting basis 会计基础 A 's-'8m  
accounting by Official Receiver 破产管理署署长呈交的帐目 IXq(jhm8bL  
Accounting Circular 《会计通告》 2\@Z5m3B  
accounting class 会计类别 #`ejU&!6  
accounting date 记帐日期；会计结算日期 >*qQ+_  
accounting for money 款项核算 srmKaa|  
Accounting Officer 会计主任 VLI' 
  
accounting period 会计报告期；会计期 CL9yEy"V  
accounting policy 会计政策；会计方针 Y(VO.fVJK  
accounting practice 会计惯例 I=rwsL  
accounting principle 会计准则 >"d?(@PJ  
accounting record 会计记录 ?R 'Y?b  
accounting report 会计报告 =m tY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4 I@p%g&  
Accounting Society of China 中国会计学会 *'8LntZf  
accounting statement 会计报表 _vl}*/=Hc  
accounting system 会计制度；会计系统 (Hp'B))2  
accounting transaction 会计事项；帐务交易 gH7z  
accounting treatment 会计处理 ^jyD#  
accounting year 会计年度 ;YH[G;aJ  
accretion 增值；添加 aC^$*qN-)  
accrual 应计项目；应累算数目 #R5U   
accrual basis 应计制；权责发生制 -x]`DQUg  
accrual basis accounting 应计制会计；权责发生制会计 }Dfwm)]Q  
accrue 应累算；应计 9M-K]0S(  
accrued benefit 应累算利益 1FERmf? ?d  
accrued charges 应计费用 Q{y{rC2P  
accrued cumulative preference share dividend 应累算的累积优先股股息 l]!B#{  
accrued expenses 应累算费用 i HBB,x  
accrued interest payable 应付利息；应计未付利息 rAukHeH  
accrued interest receivable 应收利息；应计未收利息 K-Mc6  
accrued right 累算权益 ;Yts\4BSM  
accruing profit 应累算的利润 <$i4?)f(  
accumulated fiscal reserve 累积财政储备 !1Y&Y@ze  
accumulated profit 累积利润；滚存溢利 j8$Zv%Ca%  
accumulated reserve 累积储备 Zi ESlf$  
accumulation of surplus income 累积收益盈余 ?IhB-fd>@  
acquired assets 既得资产 C"eXs#A  
acquisition 收购；购置；取得 )D@~|j:  
acquisition cost 购置成本 Sycw %k  
acquisition expenses 购置费用 =$^MQ\S0p  
acquisition of 100% interest 收购全部股权 l}:9)nXA
{  
acquisition of control 取得控制权 l#]Z?zW
.  
acquisition of fixed assets 购置固定资产 BuK82  
acquisition of shell “买壳” e
l+euOV  
acquisition price 收购价 33"{"2==`  
act of God 天灾 mQo]k  
acting partner 执事合伙人 3YA !2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {,P&05iSi  
active partner 积极参与的合伙人 JMO"(?  
active trading 交投活跃 E$smr\  
actual circulation 实际流通 T'fE4}rY  
actual cost 实际成本 Jw;J$ u!d  
actual expenditure 实际开支；实际支出 Fv#ToT:QXe  
actual income 实际入息；实际收入；实际收益 X} 8rrC=  
actual market 现货市场 ~~'XY(\L@  
actual price 现货价；实际价格 *$(9,y\  
actual profit 实际利润 S\g8(\u  
actual quotation 实盘；实际价位；实际报价 bLaD1rnGi  
actual year basis 按实际年度计算 Z#"6&kv  
actuals 实货 YBHmd  
actuarial investigation 精算调查 .\*\bvyCw  
actuarial principle 精算原则 9Tjvc!4_b  
actuarial report 精算师报告 o?/N4$&5l  
Actuarial Society of Hong Kong 香港精算学会 }IEYH&4!  
actuarial valuation 精算师估值 %DzS~5$G  
actuary 精算师 $~zqt%}  
ad referendum agreement 暂定协议；有待覆核的协定 ed>_=i  
ad valorem duty 从价税；按值征税 PJh\U1Z  
ad valorem duty system 从价税制 `~pB1sS{  
ad valorem fee 从价费 Ha4?I$'$  
ad valorem tariff 从价关税 {7B$%G'  
additional allowance 额外免税额 pwU]r  
additional amount for unexpired risk 未过期风险的额外款额  {l_R0  
additional assessable profit 补加应评税利润 >/$Q:92T  
additional assessment 补加评税 :~U1JAs$  
additional commitment 额外承担 IxgnZX4N  
additional commitment vote 额外承担拨款 Qzb8*;4?FF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  ,u
lTZV  
additional dependent parent allowance 供养父母额外免税额 R1J"QU  
additional provision 额外拨款 f,`FbT  
additional stamp duty 附加印花税 |MTgKEsn  
additional tax 补加税罚款；补加税款 h/eKVRGs"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 r`28fC  
adjudged bankrupt 被裁定破产 < ~x5{p  
adjudicated bankrupt 裁定破产人 NoZz3*j=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 a,lH6lDk  
adjudication of bankruptcy 裁定破产；宣告破产 *R1x^t+)  
adjudication of insolvency 裁定无力偿还债务 KJcdX9x  
adjusted actual 经调整的实数；调整后的实数 EUUj-
.dEN  
adjusted current assets 经调整的流动资产；调整后的流动资产 SZvw>=)a  
adjusted figure 经调整的数字；调整后的数额 NjsP"  
adjusted liabilities 经调整的负债；调整后的负债 1pO ;aG1O  
adjusted loss 经调整的亏损；调整后的亏损 b\]"r x (  
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 #@lr$^M  
adjusted profit 经调整的利润；调整后的利润 5 BcuLRId:  
adjusted surplus 经调整的盈余额；调整后的盈余额 iT9cw`A^%  
adjusted value 经调整的价值；调整后的价值 z9;vE7n!  
adjustment 调整；修订；理算〔保险〕 +`.%aJIi9  
adjustment centre 调剂中心 %aL>n=$  
adjustment lag 调整过程的时间差距；调整时差 hiU_r="*ox  
adjustment mechanism 调整机制 >G/>:wwSP.  
adjustment of loss 亏损调整 #;}IHAR  
adjustment process 调整过程；调整程序 7{az %I$h  
adjustment range 调整幅度 l_^>spF  
administered exchange rate 受管制汇率 CcAsJX~_