[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: umn^QZ,  
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A share Ａ股；甲类股份 Y\\nJuJo  
abatement of tax 减税；减扣免税额 N)Kr4GC  
ABN AMRO Bank N.V. 荷兰银行 zD-8#H35X"  
above-the-line expenditure 线上项目支出；经常预算支出 =upP3rw  
above-the-line receipt 线上项目收入；经常预算收入 dq(L1y870  
ABSA Asia Limited 南非联合亚洲有限公司 R/|{?:r?:x  
absolute change 绝对数值变更 0+i,,^x.  
absolute expenditure 实际开支 E=trJge  
absolute guideline figure 绝对准则数字 !2Iwuru  
absolute interest 绝对权益 1]`HX=cl  
absolute order of discharge 绝对破产解除令 _S1uJ~j;E  
absolute profit margin 绝对利润幅度 nJg2O@mRJ  
absolute value 实值；绝对值 #ySx
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absolutely vested interest 绝对既得权益 Q6>( Z  
absorbed cost 已吸收成本；已分摊成本 XS/TYdXB8  
absorption 吸收；分摊；合并 <2d@\"AoHE  
absorption rate 吸收率；摊配率；分摊率 zy;w07- )  
ACB Finance Limited 亚洲商业财务有限公司 bf(&N-
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acceptable form of reciprocity 合理的互惠条件 HArYL }l  
acceptable rate 适当利率；适当汇率 MEUqQ4/Gl  
acceptance agreement 承兑协议 3Gv i!h7  
acceptance for honour 参加承兑 RfRaWbn  
acceptor 承兑人；接受人；受票人 oFp&j@`k8j  
acceptor for honour 参加承兑人 itvdzPO  
accident insurance 意外保险 %L.+r!
.  
Accident Insurance Association of Hong Kong 香港意外保险公会 bnQO}G  
accident insurance scheme 意外保险计划 &r%3)Z8Et  
accident year basis 意外年度基准 DBDfBb  
accommodation 通融；贷款 4/|=0TC;  
accommodation bill 通融票据；空头票据 ~!kbB4`WK  
accommodation party 汇票代发人 .`].\Zykf  
account balance 帐户余额；帐户结余 :g";p. ~=  
account book 帐簿 I),8EEf\  
account collected in advance 预收款项 ZeZwzH)BD  
account current book 往来帐簿 8{u01\0}  
account of after-acquired property 事后取得的财产报告 &@-glF5  
account of defaulter 拖欠帐目 'h6RZKG T  
account payable 应付帐款 %-CC_R|0$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }Jfo(j  
account receivable 应收帐款 R&0l4g-4>  
account receivable report 应收帐款报表 h@d m:=ul  
account statement 结单；帐单；会计财务报表 Xv:IbM> Qc  
account title 帐户名称；会计科目 swrd  
accountant's report 会计师报告 uX[

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Accountant's Report Rules 会计师报告规则 d]]qy  
accounting and auditing procedure 会计与审计程序；会计与核数程序  .@Cshj  
Accounting Arrangements 《会计安排》 Le!I-i(aD  
accounting basis 会计基础 GZo4uwG@a  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,}0pK\Y>$  
Accounting Circular 《会计通告》 2Mda'T8  
accounting class 会计类别 9iE66N>z  
accounting date 记帐日期；会计结算日期 aJ5R
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accounting for money 款项核算 Zpmy)W]1  
Accounting Officer 会计主任 pxj"<q`nw8  
accounting period 会计报告期；会计期 x3 S
 
accounting policy 会计政策；会计方针 x?IT#ty  
accounting practice 会计惯例 :*1w;>o)n  
accounting principle 会计准则 ;+U9 ;  
accounting record 会计记录 KX`,7-  
accounting report 会计报告 Tx(R3B+u7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 '\Ub*m((1O  
Accounting Society of China 中国会计学会 S SXSgp  
accounting statement 会计报表 \bfHGo=  
accounting system 会计制度；会计系统 &bRH(yF  
accounting transaction 会计事项；帐务交易 \2jY)UrQs  
accounting treatment 会计处理 H=jnCGk  
accounting year 会计年度 q}jf&xUWzH  
accretion 增值；添加 z0sB*5VH  
accrual 应计项目；应累算数目 @!$NUY8,A#  
accrual basis 应计制；权责发生制 zjmc>++<t  
accrual basis accounting 应计制会计；权责发生制会计
~CA+'e%~~  
accrue 应累算；应计 _,^sI%  
accrued benefit 应累算利益 \w3wh*  
accrued charges 应计费用 i?>"}h  
accrued cumulative preference share dividend 应累算的累积优先股股息 &ly[mBP~  
accrued expenses 应累算费用 d:D2[  
accrued interest payable 应付利息；应计未付利息 }W<L;yD  
accrued interest receivable 应收利息；应计未收利息 Z=|@76  
accrued right 累算权益 CS/-:>s%  
accruing profit 应累算的利润 |1D`
v9  
accumulated fiscal reserve 累积财政储备 L*z;-,  
accumulated profit 累积利润；滚存溢利 9O"?T7i"#  
accumulated reserve 累积储备 <T wq{kt  
accumulation of surplus income 累积收益盈余 > BX_Bou  
acquired assets 既得资产 oC [g  
acquisition 收购；购置；取得 v09f#t$;5  
acquisition cost 购置成本 Fv 9Z'#t  
acquisition expenses 购置费用 i]nE86.;  
acquisition of 100% interest 收购全部股权 I9E@2[=!  
acquisition of control 取得控制权 61'7b`:(hi  
acquisition of fixed assets 购置固定资产 )~` zjVx_  
acquisition of shell “买壳” r!#3>
F;B  
acquisition price 收购价 jK=[   
act of God 天灾 ^{w&&+#,q  
acting partner 执事合伙人 -cKR15  
active market 买卖活跃的市场；交投畅旺的市场；旺市 F,sT[C  
active partner 积极参与的合伙人 z+b~#f3  
active trading 交投活跃 +3C S3fTq  
actual circulation 实际流通 t]x HM  
actual cost 实际成本 ciTQH
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actual expenditure 实际开支；实际支出 +FiV!nRkZ  
actual income 实际入息；实际收入；实际收益 &l Q j?]  
actual market 现货市场 `&_qK~&/X  
actual price 现货价；实际价格 J0#% *B  
actual profit 实际利润 3 yElN.=  
actual quotation 实盘；实际价位；实际报价 3 *G=U  
actual year basis 按实际年度计算 ^{s)`j'I*  
actuals 实货 (/Ubw4unI  
actuarial investigation 精算调查 L,WKL.  
actuarial principle 精算原则 ?sO_c3^7z  
actuarial report 精算师报告 ^T5c^ M8o  
Actuarial Society of Hong Kong 香港精算学会 6"DvdJ0MB  
actuarial valuation 精算师估值 & zG=  
actuary 精算师 3t,SXI@  
ad referendum agreement 暂定协议；有待覆核的协定 ql#K72s  
ad valorem duty 从价税；按值征税 BjH(E'K[b  
ad valorem duty system 从价税制 Cdv TC`~,  
ad valorem fee 从价费 >eC^]#c  
ad valorem tariff 从价关税 T.pPQH__  
additional allowance 额外免税额 .C#}g  
additional amount for unexpired risk 未过期风险的额外款额 K)qmJ-Gub  
additional assessable profit 补加应评税利润 ,Xn%-OT  
additional assessment 补加评税 Rwr0$_A  
additional commitment 额外承担 pTTif|c  
additional commitment vote 额外承担拨款 6 8y
.yX[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +o/q@&v;Ax  
additional dependent parent allowance 供养父母额外免税额 NlKnMgt~  
additional provision 额外拨款 Xm*Dh#H  
additional stamp duty 附加印花税 5}m2D='  
additional tax 补加税罚款；补加税款 b,cvQD  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %=]{~5f>  
adjudged bankrupt 被裁定破产 ^I0SfZ'Y  
adjudicated bankrupt 裁定破产人 HZ|6&9w e  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +b{\v1b  
adjudication of bankruptcy 裁定破产；宣告破产 v uJ~Lg{  
adjudication of insolvency 裁定无力偿还债务 dI>oHMC  
adjusted actual 经调整的实数；调整后的实数 &8;mcM//4  
adjusted current assets 经调整的流动资产；调整后的流动资产 qb! vI3  
adjusted figure 经调整的数字；调整后的数额 _]) 1P?.  
adjusted liabilities 经调整的负债；调整后的负债 H1l'\  
adjusted loss 经调整的亏损；调整后的亏损 T|E;U  
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 %B~`bUHjq  
adjusted profit 经调整的利润；调整后的利润 dWp4|r  
adjusted surplus 经调整的盈余额；调整后的盈余额 nyIb
8=f  
adjusted value 经调整的价值；调整后的价值 J@Li*Ypo  
adjustment 调整；修订；理算〔保险〕 o6qQ
zk  
adjustment centre 调剂中心 m:h]nm  
adjustment lag 调整过程的时间差距；调整时差 l"cYW9  
adjustment mechanism 调整机制 6G( k{S  
adjustment of loss 亏损调整 ^) SvH  
adjustment process 调整过程；调整程序 
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adjustment range 调整幅度 <q!{<(:  
administered exchange rate 受管制汇率 nB
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