[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: ?"PUw3V3lB  
|$#u~<r_ w  
A share Ａ股；甲类股份 4H8vB^  
abatement of tax 减税；减扣免税额 K+xiov-r?  
ABN AMRO Bank N.V. 荷兰银行 W
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above-the-line expenditure 线上项目支出；经常预算支出 B;[{7J]  
above-the-line receipt 线上项目收入；经常预算收入 Z5;1ySn{  
ABSA Asia Limited 南非联合亚洲有限公司 VYkOJAEBg  
absolute change 绝对数值变更 p*F&G=ZE  
absolute expenditure 实际开支 /ZZo`   
absolute guideline figure 绝对准则数字 ,Cj1S7GFR  
absolute interest 绝对权益 ]uX'[Z}t  
absolute order of discharge 绝对破产解除令 M~w =ZJ@  
absolute profit margin 绝对利润幅度 314PcSc  
absolute value 实值；绝对值 ws Lg6  
absolutely vested interest 绝对既得权益 eIK8J,-  
absorbed cost 已吸收成本；已分摊成本 }N(-e$88  
absorption 吸收；分摊；合并 |
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absorption rate 吸收率；摊配率；分摊率 +:?-Xd:p  
ACB Finance Limited 亚洲商业财务有限公司 vb)
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acceptable form of reciprocity 合理的互惠条件 B:)9hF?o@  
acceptable rate 适当利率；适当汇率 .MMFN}1O  
acceptance agreement 承兑协议 \%=\_"^?  
acceptance for honour 参加承兑 jZS6f*$  
acceptor 承兑人；接受人；受票人 g}0}$WgH:  
acceptor for honour 参加承兑人 :\L{S  
accident insurance 意外保险 H1 rge<  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]p:x,%nm  
accident insurance scheme 意外保险计划 r9'lFj  
accident year basis 意外年度基准 
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accommodation 通融；贷款 ,i#]&f`c;5  
accommodation bill 通融票据；空头票据 [sp=nG7i&  
accommodation party 汇票代发人  y$7Fq'  
account balance 帐户余额；帐户结余 5Tluxt71  
account book 帐簿 FOgF'!K  
account collected in advance 预收款项 sXOGI v  
account current book 往来帐簿 mm\Jf  
account of after-acquired property 事后取得的财产报告 &Eg>[gAIlp  
account of defaulter 拖欠帐目 m `~/]QQ  
account payable 应付帐款 OEy '8O$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 T{d7,.:  
account receivable 应收帐款 Oyhl*`-*t  
account receivable report 应收帐款报表  d_gm'  
account statement 结单；帐单；会计财务报表 o0&jel1a  
account title 帐户名称；会计科目 } WY7!Y  
accountant's report 会计师报告 #ebT$hf30  
Accountant's Report Rules 会计师报告规则 G^!20`p:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Bx 0^?>  
Accounting Arrangements 《会计安排》 &\4AvaeA8y  
accounting basis 会计基础 "AP''XNi  
accounting by Official Receiver 破产管理署署长呈交的帐目 q 3JoU/Sf  
Accounting Circular 《会计通告》 ]7
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accounting class 会计类别 Kc_QxON4  
accounting date 记帐日期；会计结算日期 J/8aDr(+  
accounting for money 款项核算 OsPx-|f S~  
Accounting Officer 会计主任
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accounting period 会计报告期；会计期 HT)b3Ws~M8  
accounting policy 会计政策；会计方针 ==`K$rM  
accounting practice 会计惯例 I \zM\^S>]  
accounting principle 会计准则 &^FCp'J-  
accounting record 会计记录 2;r(?ebw  
accounting report 会计报告 OJ\IdUZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (h7 rW3  
Accounting Society of China 中国会计学会 %YG ~ql  
accounting statement 会计报表 GiJ|5"  
accounting system 会计制度；会计系统 Q\&FuU  
accounting transaction 会计事项；帐务交易 @|(mR-Jj  
accounting treatment 会计处理 P;bl+a'gu  
accounting year 会计年度 y_M<\b  
accretion 增值；添加 #P= rP=  
accrual 应计项目；应累算数目 j0^~="p%C  
accrual basis 应计制；权责发生制 } *|_P  
accrual basis accounting 应计制会计；权责发生制会计 I0P)DR  
accrue 应累算；应计 o$oW-U  
accrued benefit 应累算利益 z g+78  
accrued charges 应计费用 D oX!P|*  
accrued cumulative preference share dividend 应累算的累积优先股股息 p;`jmF   
accrued expenses 应累算费用 {ER! 0w/  
accrued interest payable 应付利息；应计未付利息 "8%B (a 5A  
accrued interest receivable 应收利息；应计未收利息 zvYkWaa_Qz  
accrued right 累算权益 c-3AzB#[  
accruing profit 应累算的利润 R}c,ahd  
accumulated fiscal reserve 累积财政储备 ^_#0\f  
accumulated profit 累积利润；滚存溢利 Z0g3> iItM  
accumulated reserve 累积储备 7SLJLn3d  
accumulation of surplus income 累积收益盈余 vt<r_&+ pJ  
acquired assets 既得资产 @'j=oTT  
acquisition 收购；购置；取得 SkBa- *MC  
acquisition cost 购置成本 8PB(<|}u  
acquisition expenses 购置费用 uFOxb}a9v  
acquisition of 100% interest 收购全部股权 T^g2N`w2  
acquisition of control 取得控制权 <8yzBp4gZ  
acquisition of fixed assets 购置固定资产 >[B}eS>  
acquisition of shell “买壳” ^5j|   
acquisition price 收购价 2s>dlz  
act of God 天灾 /~NsHStn  
acting partner 执事合伙人 $D +6=m[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h 1G`z  
active partner 积极参与的合伙人 "_]n_[t2C  
active trading 交投活跃 I1yZ7QY  
actual circulation 实际流通 cP%mkh_ri  
actual cost 实际成本 :zdMV6s  
actual expenditure 实际开支；实际支出 -hj@^Auf  
actual income 实际入息；实际收入；实际收益 kmPK |R  
actual market 现货市场 $,4;_4t  
actual price 现货价；实际价格 0"7xCx  
actual profit 实际利润 p0~=
 
actual quotation 实盘；实际价位；实际报价 Hq[d!qc  
actual year basis 按实际年度计算 r,X5@/  
actuals 实货 {%5k1,/(  
actuarial investigation 精算调查 $7eO33Bm  
actuarial principle 精算原则 Q*}#?g  
actuarial report 精算师报告 (iM"ug2  
Actuarial Society of Hong Kong 香港精算学会 l_GvdD  
actuarial valuation 精算师估值 {i y[8eLg  
actuary 精算师 h\".Ty Sz  
ad referendum agreement 暂定协议；有待覆核的协定 ?9xaBWf  
ad valorem duty 从价税；按值征税 &M(=#pq9  
ad valorem duty system 从价税制 y E-H-r~I  
ad valorem fee 从价费 L9nv05B  
ad valorem tariff 从价关税 {Ak{ ct\t  
additional allowance 额外免税额 *c4uCI:0t  
additional amount for unexpired risk 未过期风险的额外款额 Fj}|uiOQUS  
additional assessable profit 补加应评税利润 U<{8nMB  
additional assessment 补加评税 5_Yl!=
 
additional commitment 额外承担 __r]@hY   
additional commitment vote 额外承担拨款 a3e<<<Z>R  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \PU3{_G]  
additional dependent parent allowance 供养父母额外免税额 6wC|/J^  
additional provision 额外拨款 3-#|6khqt  
additional stamp duty 附加印花税 ^N}zePy0  
additional tax 补加税罚款；补加税款 g3Q]W(F%$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _yY(&(]#  
adjudged bankrupt 被裁定破产 wU,{5w  
adjudicated bankrupt 裁定破产人 g\;AU2?p7  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 c=]qUh nH  
adjudication of bankruptcy 裁定破产；宣告破产 z1[2.&9D-  
adjudication of insolvency 裁定无力偿还债务 s2A3.SN  
adjusted actual 经调整的实数；调整后的实数 >ch{u{i6  
adjusted current assets 经调整的流动资产；调整后的流动资产 $s<,xY 9  
adjusted figure 经调整的数字；调整后的数额 ;ZZ%(P=-  
adjusted liabilities 经调整的负债；调整后的负债 S6CM/  
adjusted loss 经调整的亏损；调整后的亏损 YY-{&+,  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 iL(rZT&^  
adjusted profit 经调整的利润；调整后的利润 WGjT06a\  
adjusted surplus 经调整的盈余额；调整后的盈余额 0jCYOl  
adjusted value 经调整的价值；调整后的价值 #R$d6N[H  
adjustment 调整；修订；理算〔保险〕 v( D{_  
adjustment centre 调剂中心 Qb}7lm{r  
adjustment lag 调整过程的时间差距；调整时差 `3+yu' Q'  
adjustment mechanism 调整机制 uU(G&:@  
adjustment of loss 亏损调整 \hN\px  
adjustment process 调整过程；调整程序 i0DYdUj  
adjustment range 调整幅度 a7'.*H]  
administered exchange rate 受管制汇率 lxoc.KDtR