[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: W%k0_Y/5  

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A share Ａ股；甲类股份 389puDjy  
abatement of tax 减税；减扣免税额 43?J~}<Vs  
ABN AMRO Bank N.V. 荷兰银行 D|Tv`47ntu  
above-the-line expenditure 线上项目支出；经常预算支出 cKj6tT"=O  
above-the-line receipt 线上项目收入；经常预算收入 t,8p}2,$  
ABSA Asia Limited 南非联合亚洲有限公司 7v~\c%1V  
absolute change 绝对数值变更 =k
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absolute expenditure 实际开支 1jhGshhp  
absolute guideline figure 绝对准则数字 &Z^,-Y  
absolute interest 绝对权益 ?+bDFM}  
absolute order of discharge 绝对破产解除令 K)!?n p{km  
absolute profit margin 绝对利润幅度 q&-A}]  
absolute value 实值；绝对值 zDk^^'  
absolutely vested interest 绝对既得权益 M!s@w
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absorbed cost 已吸收成本；已分摊成本 sDH|k@K  
absorption 吸收；分摊；合并 Z`l97$\  
absorption rate 吸收率；摊配率；分摊率 t7%!~s=,M  
ACB Finance Limited 亚洲商业财务有限公司 t*? CD.S  
acceptable form of reciprocity 合理的互惠条件 lj1wTiaI(  
acceptable rate 适当利率；适当汇率 PG1#Z?_  
acceptance agreement 承兑协议 | ZI~#V  
acceptance for honour 参加承兑 wghz[q e  
acceptor 承兑人；接受人；受票人 ;5P>R[p  
acceptor for honour 参加承兑人 :q2tda  
accident insurance 意外保险 ;NrkX?Y  
Accident Insurance Association of Hong Kong 香港意外保险公会 Cz\(.MWNZ  
accident insurance scheme 意外保险计划 kd9GHN;7  
accident year basis 意外年度基准 04
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accommodation 通融；贷款 l_!
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accommodation bill 通融票据；空头票据 "}b
k *2  
accommodation party 汇票代发人 S"iQQV{)Z  
account balance 帐户余额；帐户结余 %rQ5 <U  
account book 帐簿 PUUBn"U-  
account collected in advance 预收款项 o%Lk6QA$  
account current book 往来帐簿  pPm9v_G  
account of after-acquired property 事后取得的财产报告 V;Zp3Qo!  
account of defaulter 拖欠帐目 
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account payable 应付帐款 :zC'jceO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {.N" 6P  
account receivable 应收帐款 -o+_PL $\  
account receivable report 应收帐款报表 >8V;:(nt  
account statement 结单；帐单；会计财务报表 <[^nD>t_  
account title 帐户名称；会计科目 W?"Z>tgp  
accountant's report 会计师报告 j~G^J  
Accountant's Report Rules 会计师报告规则 #N|)hBz9-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 gz[Ng> D+  
Accounting Arrangements 《会计安排》 =*q:R9V  
accounting basis 会计基础 *|x2"?d-F:  
accounting by Official Receiver 破产管理署署长呈交的帐目 [FKmZzEy  
Accounting Circular 《会计通告》 :5@cjj  
accounting class 会计类别 U/M(4H3>H  
accounting date 记帐日期；会计结算日期 ,>%AEN6N2  
accounting for money 款项核算 #[*e$C  
Accounting Officer 会计主任 <ZJ>jZV0*  
accounting period 会计报告期；会计期 >qn@E?Uf  
accounting policy 会计政策；会计方针 [Bp[=\  
accounting practice 会计惯例 %HuQc^  
accounting principle 会计准则 lX`)Avqa  
accounting record 会计记录 0>-l {4srs  
accounting report 会计报告 181-m7W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y9m'RFZr  
Accounting Society of China 中国会计学会 Y#c11q
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accounting statement 会计报表 YE5v~2  
accounting system 会计制度；会计系统 (J): >\a]  
accounting transaction 会计事项；帐务交易 Zg7~&vs$  
accounting treatment 会计处理 ~Xnq(}?ok  
accounting year 会计年度 Jug1Va<^c  
accretion 增值；添加 p]:~z|.Ba  
accrual 应计项目；应累算数目 0x0.[1mB  
accrual basis 应计制；权责发生制  UJoWTx  
accrual basis accounting 应计制会计；权责发生制会计 CScM;U=  
accrue 应累算；应计 hX=+%^c%_A  
accrued benefit 应累算利益 O#7fkL  
accrued charges 应计费用 muo7KUT  
accrued cumulative preference share dividend 应累算的累积优先股股息 amGQ!$] %#  
accrued expenses 应累算费用 DB_ x  
accrued interest payable 应付利息；应计未付利息 /'G'GQrr  
accrued interest receivable 应收利息；应计未收利息 <P( K,L?r  
accrued right 累算权益 Xt'R@"H<V9  
accruing profit 应累算的利润 f9D7T|J?10  
accumulated fiscal reserve 累积财政储备 lw?
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accumulated profit 累积利润；滚存溢利 ]k{cPK  
accumulated reserve 累积储备 &P!^k0NJR  
accumulation of surplus income 累积收益盈余 7 .+kcqX  
acquired assets 既得资产 7%8,*T  
acquisition 收购；购置；取得 QA.B.U7!  
acquisition cost 购置成本 YjS|Ht->  
acquisition expenses 购置费用 5Zn3s()  
acquisition of 100% interest 收购全部股权 " %|CD"
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acquisition of control 取得控制权 +:It1`A~]  
acquisition of fixed assets 购置固定资产 %M9^QHyo@  
acquisition of shell “买壳” 8&ZUkDGkJ  
acquisition price 收购价 sXl7  
act of God 天灾 ms ;RJT2O'  
acting partner 执事合伙人 U*k$pp6\b~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 nI.#A  
active partner 积极参与的合伙人 r7*[k[^[^  
active trading 交投活跃 g@nk0lQewj  
actual circulation 实际流通 KEYM@,'  
actual cost 实际成本 1&QI1fvx  
actual expenditure 实际开支；实际支出 [ne4lWaE<y  
actual income 实际入息；实际收入；实际收益 Y!o@"Ct  
actual market 现货市场 9A3Q&@,  
actual price 现货价；实际价格 Dw[w%
uz  
actual profit 实际利润 d&?B/E^  
actual quotation 实盘；实际价位；实际报价 )J (ekfM  
actual year basis 按实际年度计算 )R,*  
actuals 实货 IwFg1\>  
actuarial investigation 精算调查 V}9wx%v  
actuarial principle 精算原则 HK&F'\'}  
actuarial report 精算师报告 EE&~D~yHUL  
Actuarial Society of Hong Kong 香港精算学会 6Om-[^  
actuarial valuation 精算师估值 ":"M/v%F  
actuary 精算师 )l30~5u<J  
ad referendum agreement 暂定协议；有待覆核的协定 pPh_p@3I  
ad valorem duty 从价税；按值征税 LAf!y"A#  
ad valorem duty system 从价税制 [ Q=)
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ad valorem fee 从价费 !M^pL|
 
ad valorem tariff 从价关税 ,[Cl  'B  
additional allowance 额外免税额 |E
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additional amount for unexpired risk 未过期风险的额外款额 \|j`jsq  
additional assessable profit 补加应评税利润 C)#:zv m  
additional assessment 补加评税 7GK| A{r  
additional commitment 额外承担 g"C$B Fc  
additional commitment vote 额外承担拨款 4)'5;|pI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 eX_}KH-Q  
additional dependent parent allowance 供养父母额外免税额 X[Y!=e4z  
additional provision 额外拨款 h.2!d0j]  
additional stamp duty 附加印花税 <,rjU
*"  
additional tax 补加税罚款；补加税款 ItOVx!"@9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 msY"Y*4  
adjudged bankrupt 被裁定破产 ?m?e2{]u,  
adjudicated bankrupt 裁定破产人 /~ V"v"7E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 yuI5# VUS  
adjudication of bankruptcy 裁定破产；宣告破产 z= ppNP0  
adjudication of insolvency 裁定无力偿还债务 u3k+Xg:  
adjusted actual 经调整的实数；调整后的实数 RE"}+D  
adjusted current assets 经调整的流动资产；调整后的流动资产 8<.KWr  
adjusted figure 经调整的数字；调整后的数额 T_Y6AII  
adjusted liabilities 经调整的负债；调整后的负债 
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adjusted loss 经调整的亏损；调整后的亏损 1Tiq2+hmf  
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 f4g(hjETbu  
adjusted profit 经调整的利润；调整后的利润 &|{K*pNa  
adjusted surplus 经调整的盈余额；调整后的盈余额 lc5NC;JR  
adjusted value 经调整的价值；调整后的价值 3tLh{S?uJ  
adjustment 调整；修订；理算〔保险〕 Y =`3L  
adjustment centre 调剂中心 eyAg\uuih  
adjustment lag 调整过程的时间差距；调整时差 / m?Z!  
adjustment mechanism 调整机制 {v`wQM[  
adjustment of loss 亏损调整 lsio\ $  
adjustment process 调整过程；调整程序 h{PLyWH  
adjustment range 调整幅度 m,up37-{  
administered exchange rate 受管制汇率 Q?1 KxD!