[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: ?t<wp3bZ  
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A share Ａ股；甲类股份 $BNn1C8[  
abatement of tax 减税；减扣免税额 )Q9J,  
ABN AMRO Bank N.V. 荷兰银行 E4 JS   
above-the-line expenditure 线上项目支出；经常预算支出 M8 ++JI  
above-the-line receipt 线上项目收入；经常预算收入 NH|v`r
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ABSA Asia Limited 南非联合亚洲有限公司 ZVda0lex&  
absolute change 绝对数值变更 6"gncB.  
absolute expenditure 实际开支 ujDAs%6MZ  
absolute guideline figure 绝对准则数字 ]\Ez{MdAT  
absolute interest 绝对权益 mB_ ba1r  
absolute order of discharge 绝对破产解除令 pW!]  
absolute profit margin 绝对利润幅度 1q/z&@+B  
absolute value 实值；绝对值 spAYb<  
absolutely vested interest 绝对既得权益 p61"a,Xc  
absorbed cost 已吸收成本；已分摊成本 qB"y'UW8  
absorption 吸收；分摊；合并 |[xi"E\  
absorption rate 吸收率；摊配率；分摊率 r?H {Y3,  
ACB Finance Limited 亚洲商业财务有限公司 g2F~0%HY  
acceptable form of reciprocity 合理的互惠条件 UlQ}   
acceptable rate 适当利率；适当汇率 m@"!=CTKd  
acceptance agreement 承兑协议 idz6m]{~yT  
acceptance for honour 参加承兑 V GM/ed5-  
acceptor 承兑人；接受人；受票人 K@W~  
acceptor for honour 参加承兑人 LgB}!OLQ  
accident insurance 意外保险 c[ =9Z;|  
Accident Insurance Association of Hong Kong 香港意外保险公会 XMuZ
'I  
accident insurance scheme 意外保险计划 <:/V`b3a  
accident year basis 意外年度基准 GAPZt4Z2  
accommodation 通融；贷款 XbG=H-|  
accommodation bill 通融票据；空头票据 >YPfk=0f0  
accommodation party 汇票代发人 MQp1j :CK  
account balance 帐户余额；帐户结余 \b~zyt6-  
account book 帐簿 {"s9A&  
account collected in advance 预收款项 [NC^v.[1[  
account current book 往来帐簿 ijC;"j/(  
account of after-acquired property 事后取得的财产报告 |1rBK.8  
account of defaulter 拖欠帐目 /l@7MxE  
account payable 应付帐款 %_}#IS1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?c(f6p?%  
account receivable 应收帐款 2{ }5WH  
account receivable report 应收帐款报表 _U'edK]R  
account statement 结单；帐单；会计财务报表 0]NjsOU=  
account title 帐户名称；会计科目 QZ h|6&yI  
accountant's report 会计师报告 )WuuU [(  
Accountant's Report Rules 会计师报告规则 YW>|gE  
accounting and auditing procedure 会计与审计程序；会计与核数程序 '(I"54W  
Accounting Arrangements 《会计安排》 cLJ|VD7  
accounting basis 会计基础 33-=Z9|r  
accounting by Official Receiver 破产管理署署长呈交的帐目 4AUY8Pxp  
Accounting Circular 《会计通告》 wgfn:LR  
accounting class 会计类别 m_U__CZ}Tt  
accounting date 记帐日期；会计结算日期 l,pq;>c9a  
accounting for money 款项核算 ^8E/I]-  
Accounting Officer 会计主任 0^tF_."Y  
accounting period 会计报告期；会计期 mN *9X[>x  
accounting policy 会计政策；会计方针 ;Mw9}Reh@  
accounting practice 会计惯例 (r:WG!I,  
accounting principle 会计准则 /C_O/N  
accounting record 会计记录 Y`\zLX"_m  
accounting report 会计报告 J:pn
mZ`X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w QwY_ _  
Accounting Society of China 中国会计学会 7|IW\  
accounting statement 会计报表 #S_LK
c  
accounting system 会计制度；会计系统 ;I]TM#qGF  
accounting transaction 会计事项；帐务交易 h jWRU#  
accounting treatment 会计处理 NS<lmWx+  
accounting year 会计年度 gXs@FhR0  
accretion 增值；添加 \-
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accrual 应计项目；应累算数目 P?\rRB  
accrual basis 应计制；权责发生制 $Pl>T09d  
accrual basis accounting 应计制会计；权责发生制会计 2{#*z%|z  
accrue 应累算；应计 x&8fmUS:@;  
accrued benefit 应累算利益 r'w5i1C+  
accrued charges 应计费用 I0GL/a4s  
accrued cumulative preference share dividend 应累算的累积优先股股息  LBw,tP  
accrued expenses 应累算费用 ml\7JW6Rx  
accrued interest payable 应付利息；应计未付利息 In:h%4>  
accrued interest receivable 应收利息；应计未收利息 +=U`  
accrued right 累算权益 u[fQvdl  
accruing profit 应累算的利润 LlnIn{C  
accumulated fiscal reserve 累积财政储备 j@2 -^q:`  
accumulated profit 累积利润；滚存溢利 ';zLh  
accumulated reserve 累积储备 .|x0du|  
accumulation of surplus income 累积收益盈余 R0-ARq#0<  
acquired assets 既得资产 :IbrV@gN{@  
acquisition 收购；购置；取得 I-&/]<5y  
acquisition cost 购置成本 v;jrAND  
acquisition expenses 购置费用 80l(,0`,  
acquisition of 100% interest 收购全部股权 V ;"?='vVe  
acquisition of control 取得控制权 oa1&9  
acquisition of fixed assets 购置固定资产 c-z=(Z  
acquisition of shell “买壳” L.ndL d  
acquisition price 收购价 |LiFX5!\  
act of God 天灾 ojtcKw  
acting partner 执事合伙人 st/Tb/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 g 9>p?XY  
active partner 积极参与的合伙人 ;MNE e% TJ  
active trading 交投活跃 z[IG+2  
actual circulation 实际流通 T|Z
T&x$z  
actual cost 实际成本 ;,@3bu>r  
actual expenditure 实际开支；实际支出 # |w,^tV  
actual income 实际入息；实际收入；实际收益 /.7x[Yc  
actual market 现货市场
}#w>>{Q  
actual price 现货价；实际价格 z&cfFx#h)  
actual profit 实际利润 !Z<Z"R/  
actual quotation 实盘；实际价位；实际报价 ~O|j*T  
actual year basis 按实际年度计算 At+on9&=  
actuals 实货 _mA[^G=gY  
actuarial investigation 精算调查 z8vFQO\I"  
actuarial principle 精算原则 E5-8tHV   
actuarial report 精算师报告

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Actuarial Society of Hong Kong 香港精算学会 5orA#B  
actuarial valuation 精算师估值  2Np9*[C  
actuary 精算师 |) THuE(  
ad referendum agreement 暂定协议；有待覆核的协定 hFylQfd  
ad valorem duty 从价税；按值征税 QBai;
p{  
ad valorem duty system 从价税制 rbQA6_U 5A  
ad valorem fee 从价费 LvhF@%(9J  
ad valorem tariff 从价关税 3_vggK%  
additional allowance 额外免税额 Hagj^8  
additional amount for unexpired risk 未过期风险的额外款额 khc5h^0  
additional assessable profit 补加应评税利润 D-~
HJ  
additional assessment 补加评税 0`,a@Q4  
additional commitment 额外承担 oV,>u5:B  
additional commitment vote 额外承担拨款 LOR$d^l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h9g5W'.#  
additional dependent parent allowance 供养父母额外免税额 dy|r:~j3  
additional provision 额外拨款 )x?F1/  
additional stamp duty 附加印花税 {lx^57v  
additional tax 补加税罚款；补加税款 SYa!IL-B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 WoesE:NiR  
adjudged bankrupt 被裁定破产 O#cXvv]Z*  
adjudicated bankrupt 裁定破产人 [Gt|Qp[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;l}TUo  
adjudication of bankruptcy 裁定破产；宣告破产 m'z<d  
adjudication of insolvency 裁定无力偿还债务 %+>I1G  
adjusted actual 经调整的实数；调整后的实数 p.8G]pS  
adjusted current assets 经调整的流动资产；调整后的流动资产 EC?!%iO`  
adjusted figure 经调整的数字；调整后的数额 tGv4 S\  
adjusted liabilities 经调整的负债；调整后的负债 9QWS[E4  
adjusted loss 经调整的亏损；调整后的亏损 &eK8v]|"W  
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 1u)I}"{W>  
adjusted profit 经调整的利润；调整后的利润 1fEV^5I  
adjusted surplus 经调整的盈余额；调整后的盈余额 L{<E'#@F  
adjusted value 经调整的价值；调整后的价值 Jq/([
  
adjustment 调整；修订；理算〔保险〕 Z7 8&IbR  
adjustment centre 调剂中心 N ?0V0B  
adjustment lag 调整过程的时间差距；调整时差 sE-"TNONZ  
adjustment mechanism 调整机制 rf^1%Zo:  
adjustment of loss 亏损调整 |/YT.c%  
adjustment process 调整过程；调整程序 |w:7).P  
adjustment range 调整幅度 6dq5f?w]  
administered exchange rate 受管制汇率 khW3z*e#