[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: v\$XhOK  
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A share Ａ股；甲类股份 &$< S1  
abatement of tax 减税；减扣免税额 {3 zq.e{  
ABN AMRO Bank N.V. 荷兰银行 tUz!]P2BUO  
above-the-line expenditure 线上项目支出；经常预算支出 wjKW 3  
above-the-line receipt 线上项目收入；经常预算收入 (p^q3\
 
ABSA Asia Limited 南非联合亚洲有限公司 nVs0
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absolute change 绝对数值变更 e?RHf_d3T-  
absolute expenditure 实际开支 ?6tuo:gP  
absolute guideline figure 绝对准则数字 \HTXl ]  
absolute interest 绝对权益 J|,| *t  
absolute order of discharge 绝对破产解除令 V..m2nQj  
absolute profit margin 绝对利润幅度 Jq/([
  
absolute value 实值；绝对值 Z7 8&IbR  
absolutely vested interest 绝对既得权益 UAUo)VVi"  
absorbed cost 已吸收成本；已分摊成本 ]5uCs[  
absorption 吸收；分摊；合并 'DRyOJnr  
absorption rate 吸收率；摊配率；分摊率 0Oe@0L%^3"  
ACB Finance Limited 亚洲商业财务有限公司 |/YT.c%  
acceptable form of reciprocity 合理的互惠条件 ]#+fQR$!  
acceptable rate 适当利率；适当汇率 6dq5f?w]  
acceptance agreement 承兑协议 khW3z*e#  
acceptance for honour 参加承兑 z4_>6sf{  
acceptor 承兑人；接受人；受票人 tw\/1wa.  
acceptor for honour 参加承兑人
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accident insurance 意外保险 "m /0>U
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Accident Insurance Association of Hong Kong 香港意外保险公会 R &T(S
 
accident insurance scheme 意外保险计划 Y 1LE.{  
accident year basis 意外年度基准 6 )xm?RK  
accommodation 通融；贷款 ,#D&*  
accommodation bill 通融票据；空头票据 0'VwObq  
accommodation party 汇票代发人 m|=/|Hm  
account balance 帐户余额；帐户结余 e@=Bl-  
account book 帐簿 ^ 8egn|  
account collected in advance 预收款项 O8 k$Uc  
account current book 往来帐簿 Q6"r^wWx  
account of after-acquired property 事后取得的财产报告 )P\ec  
account of defaulter 拖欠帐目 LT#*nr  
account payable 应付帐款 0u-'{6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 k((_~<$2K  
account receivable 应收帐款 :|N5fkhN  
account receivable report 应收帐款报表 "aAzG+NM  
account statement 结单；帐单；会计财务报表 mi<V(M~p  
account title 帐户名称；会计科目 >`8i=ZpCOS  
accountant's report 会计师报告 =#
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Accountant's Report Rules 会计师报告规则 F7cv`i?2."  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3 LoB-4u?  
Accounting Arrangements 《会计安排》 a&wl-  
accounting basis 会计基础 >k kuw?O@  
accounting by Official Receiver 破产管理署署长呈交的帐目 / m.6NVu7  
Accounting Circular 《会计通告》 < E!M<!h  
accounting class 会计类别 R279=sO,J  
accounting date 记帐日期；会计结算日期 I:bi8D6  
accounting for money 款项核算 K`PF|=z  
Accounting Officer 会计主任 kCLz@9>FQ  
accounting period 会计报告期；会计期 A$[@AY$MI  
accounting policy 会计政策；会计方针 F.
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accounting practice 会计惯例 !);'Bk9o  
accounting principle 会计准则 BWfsk/lej  
accounting record 会计记录 ?uOdqMJV  
accounting report 会计报告 j`='SzVloW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hJ+>Xm@@!  
Accounting Society of China 中国会计学会 Lc0^I<Y  
accounting statement 会计报表 LF{d'jJ&K  
accounting system 会计制度；会计系统 <gQw4  
accounting transaction 会计事项；帐务交易 X0Xs"--}  
accounting treatment 会计处理 "*XR'9~7  
accounting year 会计年度 &37QUdp+p  
accretion 增值；添加 Fl<BCJY  
accrual 应计项目；应累算数目 ?psvhB{O  
accrual basis 应计制；权责发生制 iK= {pd  
accrual basis accounting 应计制会计；权责发生制会计 GC~Tfrf=r  
accrue 应累算；应计 oG3>lqBwD2  
accrued benefit 应累算利益 QcIa%lf  
accrued charges 应计费用 Z&
/bp1  
accrued cumulative preference share dividend 应累算的累积优先股股息 IF$f^$  
accrued expenses 应累算费用 F{B__Kf  
accrued interest payable 应付利息；应计未付利息 ixE72bX  
accrued interest receivable 应收利息；应计未收利息 %Nzg~ZPbmT  
accrued right 累算权益 YeptYW@xfw  
accruing profit 应累算的利润 >N{K)a  
accumulated fiscal reserve 累积财政储备 rpQB# Pz  
accumulated profit 累积利润；滚存溢利 2u/~#Rt&*  
accumulated reserve 累积储备 j%#n}H  
accumulation of surplus income 累积收益盈余 W`C2zbC  
acquired assets 既得资产 ((B7k{`  
acquisition 收购；购置；取得  -
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acquisition cost 购置成本 g75)&U`>}  
acquisition expenses 购置费用 M(0 : >G  
acquisition of 100% interest 收购全部股权 q}U^H  
acquisition of control 取得控制权 0!eZ&.h?4  
acquisition of fixed assets 购置固定资产 aS-rRL|\L  
acquisition of shell “买壳” O*`]
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acquisition price 收购价 HYZ94[Ti  
act of God 天灾 #\GWYWkR  
acting partner 执事合伙人 cAC]%~orx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hwSn?bkw  
active partner 积极参与的合伙人 =*~]lz__M  
active trading 交投活跃 Pp*|EW 1  
actual circulation 实际流通 *"d"  
actual cost 实际成本 N3!x7J7A  
actual expenditure 实际开支；实际支出 )k.;.7dXe  
actual income 实际入息；实际收入；实际收益 OjCTTz
 
actual market 现货市场 W}50E.\#  
actual price 现货价；实际价格 FI`][&]V  
actual profit 实际利润 2E9Cp  
actual quotation 实盘；实际价位；实际报价 Nv{r`J.  
actual year basis 按实际年度计算 U^-:qT;CX  
actuals 实货 ' jf$3  
actuarial investigation 精算调查 J'G 6Z7  
actuarial principle 精算原则 1(CpTaa  
actuarial report 精算师报告 /EZF5_`bT  
Actuarial Society of Hong Kong 香港精算学会 BA4qQCS;5  
actuarial valuation 精算师估值 d OQU#5  
actuary 精算师 e23}'qb  
ad referendum agreement 暂定协议；有待覆核的协定 Fo|6 PoSo  
ad valorem duty 从价税；按值征税 n,!PyJ  
ad valorem duty system 从价税制 suC ]  
ad valorem fee 从价费 U3}r .9/  
ad valorem tariff 从价关税 k1e0kxn  
additional allowance 额外免税额 jjN]*{s  
additional amount for unexpired risk 未过期风险的额外款额 F*_g3K!!  
additional assessable profit 补加应评税利润 9%^q?S/Rv  
additional assessment 补加评税 D(yU:^L  
additional commitment 额外承担 {*RyT.J  
additional commitment vote 额外承担拨款 fI9 TzpV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rvgArFf}]  
additional dependent parent allowance 供养父母额外免税额 5(W`{{AW  
additional provision 额外拨款 dO =fbmK  
additional stamp duty 附加印花税 j"{|* _6E_  
additional tax 补加税罚款；补加税款 +&6R(7XC  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4D=p#KZ  
adjudged bankrupt 被裁定破产 %JF.m$-  
adjudicated bankrupt 裁定破产人 3J%(2}{y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `md)|PSU  
adjudication of bankruptcy 裁定破产；宣告破产 P~HzNC  
adjudication of insolvency 裁定无力偿还债务 Cbv$O o*  
adjusted actual 经调整的实数；调整后的实数
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adjusted current assets 经调整的流动资产；调整后的流动资产 2+y<&[A8U  
adjusted figure 经调整的数字；调整后的数额 D/[(}o(  
adjusted liabilities 经调整的负债；调整后的负债 $lz\te  
adjusted loss 经调整的亏损；调整后的亏损 wl|cipy"  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Y3KKskhLx  
adjusted profit 经调整的利润；调整后的利润 z UN&L7D  
adjusted surplus 经调整的盈余额；调整后的盈余额 iOXxxP%#  
adjusted value 经调整的价值；调整后的价值 ?WyL
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adjustment 调整；修订；理算〔保险〕 SEu1M}+E  
adjustment centre 调剂中心 sH(@X<{p  
adjustment lag 调整过程的时间差距；调整时差 6g06s @kz  
adjustment mechanism 调整机制 {>$i)B  
adjustment of loss 亏损调整 \Jq$!foYx  
adjustment process 调整过程；调整程序 lM oi5q  
adjustment range 调整幅度 I<
yd=#:n  
administered exchange rate 受管制汇率 53=5xE= `D