[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: @9G- m(?*  
y&J@?Hc>  
A share Ａ股；甲类股份 4&^9Wklj  
abatement of tax 减税；减扣免税额 >v5k{Cbp0  
ABN AMRO Bank N.V. 荷兰银行 \+PIe7f_  
above-the-line expenditure 线上项目支出；经常预算支出 90N`CXas
 
above-the-line receipt 线上项目收入；经常预算收入 %"$@%"8;3  
ABSA Asia Limited 南非联合亚洲有限公司 [w\?j,  
absolute change 绝对数值变更 3tS~:6-/  
absolute expenditure 实际开支 =bt]JRU  
absolute guideline figure 绝对准则数字 !Jfs?Hy  
absolute interest 绝对权益 # '|'r+  
absolute order of discharge 绝对破产解除令 0lk;F  
absolute profit margin 绝对利润幅度 b!>\2DlyJ  
absolute value 实值；绝对值 j5 wRGn3  
absolutely vested interest 绝对既得权益 u=+q$Q]  
absorbed cost 已吸收成本；已分摊成本 t,%iL  
absorption 吸收；分摊；合并 in%;Eqk  
absorption rate 吸收率；摊配率；分摊率 VV_l$E$  
ACB Finance Limited 亚洲商业财务有限公司 9l/EjF^  
acceptable form of reciprocity 合理的互惠条件 Q[ieaL6&  
acceptable rate 适当利率；适当汇率 q }C+tn"\  
acceptance agreement 承兑协议 vR7HF*8  
acceptance for honour 参加承兑 |1= !;.#  
acceptor 承兑人；接受人；受票人 mryN}  
acceptor for honour 参加承兑人 VDEv>u4  
accident insurance 意外保险 `m~syKz4A  
Accident Insurance Association of Hong Kong 香港意外保险公会 k)(Biz398E  
accident insurance scheme 意外保险计划 Bstk{&ew  
accident year basis 意外年度基准 V,7%1TZ:  
accommodation 通融；贷款 WgGm#I>K  
accommodation bill 通融票据；空头票据 ?>uew^$d[w  
accommodation party 汇票代发人  3yS  
account balance 帐户余额；帐户结余 VrP}#3I  
account book 帐簿 *gsAn<  
account collected in advance 预收款项 KU&G;ni2  
account current book 往来帐簿 'C+;r?1!h  
account of after-acquired property 事后取得的财产报告 %,*$D}H  
account of defaulter 拖欠帐目 F_;tT%ywfx  
account payable 应付帐款 d4^`}6@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !mfJpJ  
account receivable 应收帐款 vFmJ;J  
account receivable report 应收帐款报表  :S %lv  
account statement 结单；帐单；会计财务报表 D #2yIec  
account title 帐户名称；会计科目 p
h:3|d  
accountant's report 会计师报告 oUDVy_k  
Accountant's Report Rules 会计师报告规则 W=}Okq)x9I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 obClBO)@Y  
Accounting Arrangements 《会计安排》 3HV%4nZLf  
accounting basis 会计基础 tOd T[&  
accounting by Official Receiver 破产管理署署长呈交的帐目 WPu
z]Ty  
Accounting Circular 《会计通告》 y7u^zH6wj  
accounting class 会计类别 x ,/TXTZ6  
accounting date 记帐日期；会计结算日期 8s}J!/2  
accounting for money 款项核算 L-i>R:N4  
Accounting Officer 会计主任 m 40m<@  
accounting period 会计报告期；会计期 43:t \  
accounting policy 会计政策；会计方针 P<dy3;  
accounting practice 会计惯例 Dma.r  
accounting principle 会计准则 Do-^S:.  
accounting record 会计记录 |lQ;ALH!  
accounting report 会计报告 KlxN~/gyik  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UV7%4xM5v  
Accounting Society of China 中国会计学会 3SG?W_  
accounting statement 会计报表 4)-)#`K  
accounting system 会计制度；会计系统 cL7g}$W$  
accounting transaction 会计事项；帐务交易 B;zt#H4  
accounting treatment 会计处理 Gy29MUF  
accounting year 会计年度 l)8&Ip  
accretion 增值；添加 'JmBh@A  
accrual 应计项目；应累算数目 6Y*;{\Rd  
accrual basis 应计制；权责发生制 [W,|kDK  
accrual basis accounting 应计制会计；权责发生制会计 ,32xcj}j)r  
accrue 应累算；应计 =C7 khE  
accrued benefit 应累算利益 ks(SjEF  
accrued charges 应计费用 6.Ie\5-a;  
accrued cumulative preference share dividend 应累算的累积优先股股息 $Rtgr{ {;"  
accrued expenses 应累算费用 h ^|5|l  
accrued interest payable 应付利息；应计未付利息 'A{h iY  
accrued interest receivable 应收利息；应计未收利息 *dE^-dm#  
accrued right 累算权益 lP<I|O=z  
accruing profit 应累算的利润 2OBfHO~D  
accumulated fiscal reserve 累积财政储备 iDb;_?  
accumulated profit 累积利润；滚存溢利 3fS}:!sQ
 
accumulated reserve 累积储备 x N->cA$A  
accumulation of surplus income 累积收益盈余 LgqGVh3\s  
acquired assets 既得资产 fjz) Gp  
acquisition 收购；购置；取得 {ShgJ;! Q  
acquisition cost 购置成本 _kraMQ>  
acquisition expenses 购置费用 j+ ::y) $  
acquisition of 100% interest 收购全部股权 I2Ev~!  
acquisition of control 取得控制权 y=N"=Z  
acquisition of fixed assets 购置固定资产 9M$/=>^ Z  
acquisition of shell “买壳” }7/e8 O2  
acquisition price 收购价 %CH6lY=lI  
act of God 天灾 +c,[ Q  
acting partner 执事合伙人 ^QL 877  
active market 买卖活跃的市场；交投畅旺的市场；旺市 59 2;W-y  
active partner 积极参与的合伙人 x1[?5n6  
active trading 交投活跃 85Y|CN] vQ  
actual circulation 实际流通 *:"^[Ckc  
actual cost 实际成本 bY8
GA  
actual expenditure 实际开支；实际支出 eD#XDK  
actual income 实际入息；实际收入；实际收益 _^!vCa7f  
actual market 现货市场 ZW4aY}~)$  
actual price 现货价；实际价格 lu\o`m5wF  
actual profit 实际利润 4YA./j%'  
actual quotation 实盘；实际价位；实际报价 u=K2 Q4  
actual year basis 按实际年度计算 L10IF  
actuals 实货 W Ox_y,  
actuarial investigation 精算调查 i.a _C'<$  
actuarial principle 精算原则 /p`&;/V|
 
actuarial report 精算师报告 1=GI&f2I  
Actuarial Society of Hong Kong 香港精算学会 ^$?qT60%d|  
actuarial valuation 精算师估值 |m>}
%{  
actuary 精算师 ;IP~
Tb]&  
ad referendum agreement 暂定协议；有待覆核的协定 h[Tk;h  
ad valorem duty 从价税；按值征税 Zr/r2  
ad valorem duty system 从价税制 %vqT#+x  
ad valorem fee 从价费 fj']?a!m  
ad valorem tariff 从价关税 "ED8z|]j  
additional allowance 额外免税额 K b(9)Re  
additional amount for unexpired risk 未过期风险的额外款额 Jbw!:x [  
additional assessable profit 补加应评税利润 T_hV%
 
additional assessment 补加评税 M}FWBs'*|  
additional commitment 额外承担 nB@UKX  
additional commitment vote 额外承担拨款 !k&)EWP?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %efGt6&  
additional dependent parent allowance 供养父母额外免税额 `lCuU~~ag  
additional provision 额外拨款 k=n "+  
additional stamp duty 附加印花税 KCqq J}G  
additional tax 补加税罚款；补加税款 >M4"|W U_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  W'/>et  
adjudged bankrupt 被裁定破产 &^QPkX@p  
adjudicated bankrupt 裁定破产人
9%,;XQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 s zq+@2:  
adjudication of bankruptcy 裁定破产；宣告破产 A" !n1P
 
adjudication of insolvency 裁定无力偿还债务 Go8F5a@j  
adjusted actual 经调整的实数；调整后的实数 78
Y@OL_$  
adjusted current assets 经调整的流动资产；调整后的流动资产 >)Dhi+D  
adjusted figure 经调整的数字；调整后的数额 y:so L:(F  
adjusted liabilities 经调整的负债；调整后的负债 S!dHNA:iU  
adjusted loss 经调整的亏损；调整后的亏损 Lo` F  
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 zG% |0  
adjusted profit 经调整的利润；调整后的利润 rxE&fjW  
adjusted surplus 经调整的盈余额；调整后的盈余额 rw u3Nb  
adjusted value 经调整的价值；调整后的价值 WmVVR>0V|  
adjustment 调整；修订；理算〔保险〕 wq\G
|/%  
adjustment centre 调剂中心 f_<Y\  
adjustment lag 调整过程的时间差距；调整时差 Mtp%co)f  
adjustment mechanism 调整机制 fPQ|e"?  
adjustment of loss 亏损调整 YKx
1NC  
adjustment process 调整过程；调整程序 f%K e8'&  
adjustment range 调整幅度 &HF]\`RNr  
administered exchange rate 受管制汇率 TmP8q