[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: ,fiV xnQ  
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A share Ａ股；甲类股份 <c5g-*V:  
abatement of tax 减税；减扣免税额 DN%JT [7  
ABN AMRO Bank N.V. 荷兰银行 WUauKRR.  
above-the-line expenditure 线上项目支出；经常预算支出 "KF ]s.  
above-the-line receipt 线上项目收入；经常预算收入 F ,as>X#  
ABSA Asia Limited 南非联合亚洲有限公司 {|$kI`h,3-  
absolute change 绝对数值变更 xrXfZ>$5bM  
absolute expenditure 实际开支 ^KD1dy3(  
absolute guideline figure 绝对准则数字 E<D^j^T  
absolute interest 绝对权益 N MkOx$  
absolute order of discharge 绝对破产解除令 7*K2zu3  
absolute profit margin 绝对利润幅度 43g1/,klm  
absolute value 实值；绝对值 k]AL\) &W  
absolutely vested interest 绝对既得权益
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absorbed cost 已吸收成本；已分摊成本 '_Q';T_n99  
absorption 吸收；分摊；合并
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absorption rate 吸收率；摊配率；分摊率 7[ n
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ACB Finance Limited 亚洲商业财务有限公司 63'%+  
acceptable form of reciprocity 合理的互惠条件
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acceptable rate 适当利率；适当汇率 S@[NKY  
acceptance agreement 承兑协议 B*)mHSs2  
acceptance for honour 参加承兑 OI0@lSAo <  
acceptor 承兑人；接受人；受票人 C[{E8Tg/  
acceptor for honour 参加承兑人 ;dfIzi  
accident insurance 意外保险 } PL {i  
Accident Insurance Association of Hong Kong 香港意外保险公会 `*0VN(gf'  
accident insurance scheme 意外保险计划 [OPF3W3z  
accident year basis 意外年度基准 D'%M#S0  
accommodation 通融；贷款 S.>fB7'(?=  
accommodation bill 通融票据；空头票据 Zcw<USF8  
accommodation party 汇票代发人 3QXs
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account balance 帐户余额；帐户结余 ci+a jON  
account book 帐簿 U:@tdH+A7  
account collected in advance 预收款项 jq#`cay!  
account current book 往来帐簿 b%x=7SMXO  
account of after-acquired property 事后取得的财产报告 CX2qtI8N?  
account of defaulter 拖欠帐目 @K S.H  
account payable 应付帐款 4KHIUW$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 M%$ITE  
account receivable 应收帐款 2^=.f?_YR  
account receivable report 应收帐款报表 C2b<is=H:  
account statement 结单；帐单；会计财务报表 k|RY; 8_  
account title 帐户名称；会计科目 S&&QU#  
accountant's report 会计师报告 Jq"3xj  
Accountant's Report Rules 会计师报告规则 !]fSS)\H  
accounting and auditing procedure 会计与审计程序；会计与核数程序 eu]qgtg~U  
Accounting Arrangements 《会计安排》 OrL4G `O  
accounting basis 会计基础 sUQ Q/F6  
accounting by Official Receiver 破产管理署署长呈交的帐目 J0f!+] ~G3  
Accounting Circular 《会计通告》 hAds15 %C  
accounting class 会计类别 NBB R>3nt  
accounting date 记帐日期；会计结算日期 f8UJ3vB  
accounting for money 款项核算 `H9+]TWj<  
Accounting Officer 会计主任 n
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accounting period 会计报告期；会计期 x
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accounting policy 会计政策；会计方针 NU'2QSU8  
accounting practice 会计惯例 (["V( $  
accounting principle 会计准则 ugj I$u  
accounting record 会计记录 0k_3]Li=(  
accounting report 会计报告 ]R!Y Ru  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p Djt\R<f  
Accounting Society of China 中国会计学会 +~:OUR*>  
accounting statement 会计报表 .h/2-pQ>  
accounting system 会计制度；会计系统 !,Cbb }  
accounting transaction 会计事项；帐务交易 PQ;9iv  
accounting treatment 会计处理 L?M x"  
accounting year 会计年度 ^U*1_|Jh  
accretion 增值；添加 GpO*As_2  
accrual 应计项目；应累算数目  >T:0  
accrual basis 应计制；权责发生制 ?|Z~mE  
accrual basis accounting 应计制会计；权责发生制会计 cdGBo4  
accrue 应累算；应计 M$!-B,1BX  
accrued benefit 应累算利益 tnBCO%uG  
accrued charges 应计费用 7hLh}  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;bHS^  
accrued expenses 应累算费用 {6
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accrued interest payable 应付利息；应计未付利息 2 p }I  
accrued interest receivable 应收利息；应计未收利息 tv~Y5e&8  
accrued right 累算权益 rR/{Yx4  
accruing profit 应累算的利润 M^e}w!U  
accumulated fiscal reserve 累积财政储备 .r- Zz3  
accumulated profit 累积利润；滚存溢利 c4Q9foE   
accumulated reserve 累积储备 %2B1E( r%M  
accumulation of surplus income 累积收益盈余 OZz!8-|wE  
acquired assets 既得资产 i6P$>8jBQ-  
acquisition 收购；购置；取得 wZJbI[ r  
acquisition cost 购置成本 M '%zA;Wl  
acquisition expenses 购置费用 @Jqo'\~&  
acquisition of 100% interest 收购全部股权 
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acquisition of control 取得控制权 K3WaBcm  
acquisition of fixed assets 购置固定资产 m fffOG  
acquisition of shell “买壳” 19[!9ci  
acquisition price 收购价 D6fd(=t1Z  
act of God 天灾 8X278^ #  
acting partner 执事合伙人 *5hbD-a:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 xoGrXt9&  
active partner 积极参与的合伙人 *XYp~b  
active trading 交投活跃 R[*n3 wB  
actual circulation 实际流通 BG.s
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actual cost 实际成本 0ZLLbEfnPB  
actual expenditure 实际开支；实际支出 Aeo=m}C;  
actual income 实际入息；实际收入；实际收益 ][#|5UK8L  
actual market 现货市场 \~Ml<3Zd:  
actual price 现货价；实际价格 j e3Qq1  
actual profit 实际利润 m],.w M8  
actual quotation 实盘；实际价位；实际报价 Nz*,m'-1e  
actual year basis 按实际年度计算 M)Z! W3  
actuals 实货 s%>8y\MaK  
actuarial investigation 精算调查 8TU(5:xJo  
actuarial principle 精算原则 vg"*%K$a  
actuarial report 精算师报告 IGlyx'\_  
Actuarial Society of Hong Kong 香港精算学会 B[#n,ay  
actuarial valuation 精算师估值 knpdECq&k  
actuary 精算师 0jPUDkH*  
ad referendum agreement 暂定协议；有待覆核的协定 \[)SK`cwd  
ad valorem duty 从价税；按值征税 @6aJh< c  
ad valorem duty system 从价税制 \}Iq-Je   
ad valorem fee 从价费 rce._w }  
ad valorem tariff 从价关税 }s6Veosl  
additional allowance 额外免税额 }*C  
additional amount for unexpired risk 未过期风险的额外款额 X8R:9q_  
additional assessable profit 补加应评税利润 
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additional assessment 补加评税 ;KEie@Ry  
additional commitment 额外承担 F?cw IE\J  
additional commitment vote 额外承担拨款 rO{?.#~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rKT.~ZP\  
additional dependent parent allowance 供养父母额外免税额 s aHY9{)  
additional provision 额外拨款 D:z_F
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additional stamp duty 附加印花税 A;&YPHB  
additional tax 补加税罚款；补加税款 gf9U<J#&C  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0L,!o[L*  
adjudged bankrupt 被裁定破产 \IudS{ .?;  
adjudicated bankrupt 裁定破产人 \j BA4?(S  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >El]5M7h7  
adjudication of bankruptcy 裁定破产；宣告破产 gS j0+|  
adjudication of insolvency 裁定无力偿还债务 G-R83Orl  
adjusted actual 经调整的实数；调整后的实数 EwuRIe;D  
adjusted current assets 经调整的流动资产；调整后的流动资产  ylS
6D  
adjusted figure 经调整的数字；调整后的数额 TXf60{:f  
adjusted liabilities 经调整的负债；调整后的负债 o1*P|.`  
adjusted loss 经调整的亏损；调整后的亏损 D@ !r

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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 gX(Xj@=(&  
adjusted profit 经调整的利润；调整后的利润 /eXiWasQ  
adjusted surplus 经调整的盈余额；调整后的盈余额 $d4&H/u^  
adjusted value 经调整的价值；调整后的价值 F+ RE  
adjustment 调整；修订；理算〔保险〕 kUT^o  
adjustment centre 调剂中心 VN\VTSZh?\  
adjustment lag 调整过程的时间差距；调整时差 v"mZy,u  
adjustment mechanism 调整机制 +uTl Lu;MT  
adjustment of loss 亏损调整 I3'UrKKO  
adjustment process 调整过程；调整程序 jt9- v-  
adjustment range 调整幅度 /`nkz  
administered exchange rate 受管制汇率 ~Eb: AC5