[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: 5:X^Q.f;  
qM:*!Aq0g  
A share Ａ股；甲类股份 _&/2-3]\B  
abatement of tax 减税；减扣免税额 'n!kqP  
ABN AMRO Bank N.V. 荷兰银行 Ln&CB!u  
above-the-line expenditure 线上项目支出；经常预算支出  !yf7y/qY  
above-the-line receipt 线上项目收入；经常预算收入 _f<#+*y  
ABSA Asia Limited 南非联合亚洲有限公司 &cB+la\_  
absolute change 绝对数值变更 Ihg1%.^V\  
absolute expenditure 实际开支 @y{ f>nm  
absolute guideline figure 绝对准则数字 I"r[4>>B>0  
absolute interest 绝对权益 BMovl4*5  
absolute order of discharge 绝对破产解除令 V?o%0
V  
absolute profit margin 绝对利润幅度 lsRW.h,  
absolute value 实值；绝对值
#]FJx  
absolutely vested interest 绝对既得权益 38gEto#q  
absorbed cost 已吸收成本；已分摊成本 i$ S*5+  
absorption 吸收；分摊；合并 w.R2' WR  
absorption rate 吸收率；摊配率；分摊率 J2Z?}5>  
ACB Finance Limited 亚洲商业财务有限公司 G;v3kGn  
acceptable form of reciprocity 合理的互惠条件 }R2afTn[;  
acceptable rate 适当利率；适当汇率 k2ZMDU  
acceptance agreement 承兑协议 ,kw:g&A  
acceptance for honour 参加承兑 =!P$[pN2  
acceptor 承兑人；接受人；受票人 fIm=^}?fwK  
acceptor for honour 参加承兑人 R)BH:wg"  
accident insurance 意外保险 Th J`-Ro  
Accident Insurance Association of Hong Kong 香港意外保险公会 4#2iq@s  
accident insurance scheme 意外保险计划 .V?>Jhok  
accident year basis 意外年度基准 yh"48@L'D  
accommodation 通融；贷款 $BWA=2$  
accommodation bill 通融票据；空头票据 WS1$cAD2N  
accommodation party 汇票代发人 W)fh}|.5  
account balance 帐户余额；帐户结余 <%EjrjdvL+  
account book 帐簿 #i}:CI>2  
account collected in advance 预收款项 z)XIA)i6  
account current book 往来帐簿 fGMuml?[ e  
account of after-acquired property 事后取得的财产报告 ^DOQ+  
account of defaulter 拖欠帐目 f l*O)r  
account payable 应付帐款 $JZ}=\n7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nj5Hl s  
account receivable 应收帐款 -
<M'h  
account receivable report 应收帐款报表 !DNk!]|  
account statement 结单；帐单；会计财务报表 gtw?u b  
account title 帐户名称；会计科目  o C#W  
accountant's report 会计师报告 <Z\j#p:  
Accountant's Report Rules 会计师报告规则 uT2w2A;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q!v]njCIB7  
Accounting Arrangements 《会计安排》 PHQ99&F1  
accounting basis 会计基础 wQw y+S  
accounting by Official Receiver 破产管理署署长呈交的帐目 `beU2N  
Accounting Circular 《会计通告》 Jw)-6WJ!uO  
accounting class 会计类别 6HR^q  
accounting date 记帐日期；会计结算日期 A<<Bm M.%  
accounting for money 款项核算 `w/b];e1)  
Accounting Officer 会计主任 ?emYLw  
accounting period 会计报告期；会计期 mM
)d`br  
accounting policy 会计政策；会计方针 R?H[{AX  
accounting practice 会计惯例 Onj)AJ9M0r  
accounting principle 会计准则 71!'k>]h  
accounting record 会计记录 w>uo-88  
accounting report 会计报告 g RBbL1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =X}s^KbI{  
Accounting Society of China 中国会计学会 x|q|> dPB  
accounting statement 会计报表 rv;is=#1  
accounting system 会计制度；会计系统 4'BZ+A,p  
accounting transaction 会计事项；帐务交易 {'1e?  
accounting treatment 会计处理 #>\%7b59>  
accounting year 会计年度 M"|({+9eG  
accretion 增值；添加 L#9g ~>~  
accrual 应计项目；应累算数目 UZb!tO2  
accrual basis 应计制；权责发生制 ".Sa[A;~  
accrual basis accounting 应计制会计；权责发生制会计 2r>I,T
NHl  
accrue 应累算；应计 9,G94.da  
accrued benefit 应累算利益 JWo).  
accrued charges 应计费用  a5@XD_b  
accrued cumulative preference share dividend 应累算的累积优先股股息 C!s !j  
accrued expenses 应累算费用 fMZzR|_18  
accrued interest payable 应付利息；应计未付利息 G "`t$=0  
accrued interest receivable 应收利息；应计未收利息 LQ3J$N  
accrued right 累算权益 Tg\wBhJr|  
accruing profit 应累算的利润 z<,rE  
accumulated fiscal reserve 累积财政储备 ;LE9w^>^V  
accumulated profit 累积利润；滚存溢利 )ME'qA3K  
accumulated reserve 累积储备 u:GDM  
accumulation of surplus income 累积收益盈余 "6zf-++%  
acquired assets 既得资产 diDB>W  
acquisition 收购；购置；取得 k~HS_b*]d  
acquisition cost 购置成本 =Xh*w  
acquisition expenses 购置费用 {axMS yp;  
acquisition of 100% interest 收购全部股权 Z]x)d|3;  
acquisition of control 取得控制权 w~l%xiC  
acquisition of fixed assets 购置固定资产 JPGEE1!B{b  
acquisition of shell “买壳” ISALR{Aq  
acquisition price 收购价 l~c# X 3E  
act of God 天灾 _W^{,*p  
acting partner 执事合伙人 XL!^tMk  
active market 买卖活跃的市场；交投畅旺的市场；旺市 L|N[.V9  
active partner 积极参与的合伙人  j2%?-(U  
active trading 交投活跃 `;\~$^sj}  
actual circulation 实际流通 m(eR Wx&pZ  
actual cost 实际成本 ?fmW'vs  
actual expenditure 实际开支；实际支出 QDpzIjJj  
actual income 实际入息；实际收入；实际收益 %% A==_b  
actual market 现货市场 vD'YLn%Q  
actual price 现货价；实际价格 n06Jg+  
actual profit 实际利润 uPQrDr5  
actual quotation 实盘；实际价位；实际报价 3}ATt".  
actual year basis 按实际年度计算 ?2i\ERG?  
actuals 实货 [2 Ot=t6]  
actuarial investigation 精算调查 5BsfbLKC  
actuarial principle 精算原则 WpPI6bd  
actuarial report 精算师报告 Egr'IbB  
Actuarial Society of Hong Kong 香港精算学会 x!QA* M  
actuarial valuation 精算师估值 Kb,#Ot  
actuary 精算师 2"C,u V@F!  
ad referendum agreement 暂定协议；有待覆核的协定 w6FVSU]sY  
ad valorem duty 从价税；按值征税 S1D;Xv@  
ad valorem duty system 从价税制 2X!!RS>qg  
ad valorem fee 从价费 MR-cOPn  
ad valorem tariff 从价关税 Sxg&73;ZV  
additional allowance 额外免税额 %y_AT2A  
additional amount for unexpired risk 未过期风险的额外款额 jO6yZt  
additional assessable profit 补加应评税利润 gi5Ffvs$  
additional assessment 补加评税
%^ g(2^  
additional commitment 额外承担 !p$k<?WXc  
additional commitment vote 额外承担拨款 T$r?LIa ,Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 G;Thz  
additional dependent parent allowance 供养父母额外免税额 IM9P5?kJ ?  
additional provision 额外拨款 $G@^!(  
additional stamp duty 附加印花税 :Yy8Ie#  
additional tax 补加税罚款；补加税款 1H]E:Bq  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 XX|wle1Kg  
adjudged bankrupt 被裁定破产 ruTj#tWSo  
adjudicated bankrupt 裁定破产人 '
&j]~m  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 to"[r  
adjudication of bankruptcy 裁定破产；宣告破产 PHHX)xK  
adjudication of insolvency 裁定无力偿还债务 tFKR~?Gc
 
adjusted actual 经调整的实数；调整后的实数 QB|D_?]  
adjusted current assets 经调整的流动资产；调整后的流动资产 c`x[C  
adjusted figure 经调整的数字；调整后的数额 @!:_r5R~N  
adjusted liabilities 经调整的负债；调整后的负债 9o|#R&0  
adjusted loss 经调整的亏损；调整后的亏损 kFo&!  
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 ?=a,  
adjusted profit 经调整的利润；调整后的利润 Y%A KN  
adjusted surplus 经调整的盈余额；调整后的盈余额 K}1eQS&$a  
adjusted value 经调整的价值；调整后的价值 OJ2I (8P  
adjustment 调整；修订；理算〔保险〕
;1[Lwnm  
adjustment centre 调剂中心 SdOE^_@:  
adjustment lag 调整过程的时间差距；调整时差 *Qe{CE  
adjustment mechanism 调整机制 c0M>CaKD  
adjustment of loss 亏损调整 _rjLCvv-  
adjustment process 调整过程；调整程序 U**v'%{s  
adjustment range 调整幅度 X"pp l7o  
administered exchange rate 受管制汇率 ;?'=*+'>