[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: E\
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u,oxUySeG  
A share Ａ股；甲类股份 n1$##=wK]  
abatement of tax 减税；减扣免税额 tkJ/h<  
ABN AMRO Bank N.V. 荷兰银行 v~@Y_`l  
above-the-line expenditure 线上项目支出；经常预算支出 b^A&K@[W#,  
above-the-line receipt 线上项目收入；经常预算收入 hvpn=0@M  
ABSA Asia Limited 南非联合亚洲有限公司 WqTW@-}ID  
absolute change 绝对数值变更 9:BGA/?  
absolute expenditure 实际开支 6W#+U<  
absolute guideline figure 绝对准则数字 Jl5<9x  
absolute interest 绝对权益 2c+q~8Jv  
absolute order of discharge 绝对破产解除令  W#??fae  
absolute profit margin 绝对利润幅度 _X@:-_  
absolute value 实值；绝对值 Vy(l yD<6  
absolutely vested interest 绝对既得权益 5B98}N  
absorbed cost 已吸收成本；已分摊成本 rj{'X  /  
absorption 吸收；分摊；合并 wmoOp;C  
absorption rate 吸收率；摊配率；分摊率 gR?3)m  
ACB Finance Limited 亚洲商业财务有限公司 ClfpA?vv  
acceptable form of reciprocity 合理的互惠条件 `SIJszqc  
acceptable rate 适当利率；适当汇率 8q0f#/`v  
acceptance agreement 承兑协议 :0srFg?X  
acceptance for honour 参加承兑 [N$@nA-d  
acceptor 承兑人；接受人；受票人 6tnA
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acceptor for honour 参加承兑人 ;$0za]x  
accident insurance 意外保险 h]' fX  
Accident Insurance Association of Hong Kong 香港意外保险公会 ] c'owj  
accident insurance scheme 意外保险计划
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accident year basis 意外年度基准 huN(Q{fj  
accommodation 通融；贷款 ;=e A2  
accommodation bill 通融票据；空头票据 +{#BQbx6  
accommodation party 汇票代发人 }hBv?B2/1  
account balance 帐户余额；帐户结余 WMI/Y9N  
account book 帐簿 3a#!^G!~  
account collected in advance 预收款项 iP_rEi*-J  
account current book 往来帐簿 mCq*@1Lp9  
account of after-acquired property 事后取得的财产报告 6 a$%  
account of defaulter 拖欠帐目 V<d'psb6  
account payable 应付帐款 xw?G?(WO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +ckj]yA;  
account receivable 应收帐款 !C/`"JeYL  
account receivable report 应收帐款报表 &0ULj6jj  
account statement 结单；帐单；会计财务报表 7l:H~"9r  
account title 帐户名称；会计科目 0 TS:o/{(a  
accountant's report 会计师报告 :F<
a~_k  
Accountant's Report Rules 会计师报告规则 -D V;{8U4  
accounting and auditing procedure 会计与审计程序；会计与核数程序 TbXZU$[c  
Accounting Arrangements 《会计安排》 6=H-H\iw  
accounting basis 会计基础 5hD
E&hp  
accounting by Official Receiver 破产管理署署长呈交的帐目 TZHqn6  
Accounting Circular 《会计通告》 5-&P4  
accounting class 会计类别 rP3)TeG6  
accounting date 记帐日期；会计结算日期 n*;mFV0s  
accounting for money 款项核算 Dxu)by  
Accounting Officer 会计主任 n09|Jzv9  
accounting period 会计报告期；会计期 cu""vtK   
accounting policy 会计政策；会计方针 bqLv81V  
accounting practice 会计惯例 >|rL0  
accounting principle 会计准则 54 8@._-S  
accounting record 会计记录 Z1OcGRN!  
accounting report 会计报告 5aWKyXBIx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &GbCJ  
Accounting Society of China 中国会计学会  |%M%j'9  
accounting statement 会计报表 &E9%8Q)r(  
accounting system 会计制度；会计系统 "\V:W%23W{  
accounting transaction 会计事项；帐务交易 f,?7,? x  
accounting treatment 会计处理 X0C\87xfG  
accounting year 会计年度 wicg8[T=B  
accretion 增值；添加 ^\wosB3E  
accrual 应计项目；应累算数目 c76^x   
accrual basis 应计制；权责发生制 %? iE3j!q  
accrual basis accounting 应计制会计；权责发生制会计 YE-kdzff
 
accrue 应累算；应计 hpw;w}m  
accrued benefit 应累算利益 B j*X_m  
accrued charges 应计费用 )lW<:?k  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,Qh4=+jwqn  
accrued expenses 应累算费用 nF//y}  
accrued interest payable 应付利息；应计未付利息 5N[Y
2  
accrued interest receivable 应收利息；应计未收利息 fmSA.z  
accrued right 累算权益 %_3{Db`R>  
accruing profit 应累算的利润 N.2rF  
accumulated fiscal reserve 累积财政储备 0 Q1}u@G  
accumulated profit 累积利润；滚存溢利 ?s _q
|d_  
accumulated reserve 累积储备 g1}RA@9  
accumulation of surplus income 累积收益盈余 
 T  
acquired assets 既得资产 OrRve$U*|  
acquisition 收购；购置；取得 ;aFQP:l/  
acquisition cost 购置成本 >&$V"*]  
acquisition expenses 购置费用 J}.p6E~j  
acquisition of 100% interest 收购全部股权 t Y^:C[  
acquisition of control 取得控制权 {!EbGIh  
acquisition of fixed assets 购置固定资产 D/giM#"  
acquisition of shell “买壳” T$q]iSgu  
acquisition price 收购价 *qR tk  
act of God 天灾 b>waxQxjS  
acting partner 执事合伙人 Y- w5S|!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D #A9  
active partner 积极参与的合伙人 W:tE ?H u  
active trading 交投活跃 UkGUxQ,GU  
actual circulation 实际流通 Nd( $s[  
actual cost 实际成本 W*_ifZ0s.  
actual expenditure 实际开支；实际支出 &XZ>}^lD^  
actual income 实际入息；实际收入；实际收益 AU7c = H:?  
actual market 现货市场 8
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actual price 现货价；实际价格 9:esj{ X  
actual profit 实际利润 I)sCWC:Mq~  
actual quotation 实盘；实际价位；实际报价 6D
ExsB~@  
actual year basis 按实际年度计算 1f~DUku=  
actuals 实货 M2m@N-+R   
actuarial investigation 精算调查 WM"I r1  
actuarial principle 精算原则 t[DXG2&  
actuarial report 精算师报告 8 {QvB"w  
Actuarial Society of Hong Kong 香港精算学会 zz$*upxK  
actuarial valuation 精算师估值 \"uR&D  
actuary 精算师 TQ>1u  
ad referendum agreement 暂定协议；有待覆核的协定 yX)2 hj:s  
ad valorem duty 从价税；按值征税 t<`BaU  
ad valorem duty system 从价税制 z?K+LTf8  
ad valorem fee 从价费 au#IA  
ad valorem tariff 从价关税 fa6L+wt4O  
additional allowance 额外免税额 sNNt0q(  
additional amount for unexpired risk 未过期风险的额外款额 L>PpXTWwy  
additional assessable profit 补加应评税利润 B,A/ -B\  
additional assessment 补加评税 <Siz5qQI4  
additional commitment 额外承担 f:=?"MX7  
additional commitment vote 额外承担拨款 h?idRaN_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K~Xt`  
additional dependent parent allowance 供养父母额外免税额 ABx0IdOcI  
additional provision 额外拨款 @F=4B0=  
additional stamp duty 附加印花税 Kj}}O2  
additional tax 补加税罚款；补加税款 [g%oo3`A  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vk$]$6l2  
adjudged bankrupt 被裁定破产 gsZCWT
 
adjudicated bankrupt 裁定破产人 gjwp' GN  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jF'S"_/?  
adjudication of bankruptcy 裁定破产；宣告破产 [jY_ e`S  
adjudication of insolvency 裁定无力偿还债务 udw5A*Ls  
adjusted actual 经调整的实数；调整后的实数 Qn6&M  
adjusted current assets 经调整的流动资产；调整后的流动资产 ni3^J5XW  
adjusted figure 经调整的数字；调整后的数额 +p_SKk!%+  
adjusted liabilities 经调整的负债；调整后的负债 f^',J@9@  
adjusted loss 经调整的亏损；调整后的亏损 <Z}2A8mjY  
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 1[^2f70n  
adjusted profit 经调整的利润；调整后的利润 @(ev``L5 g  
adjusted surplus 经调整的盈余额；调整后的盈余额 2avSsN{^  
adjusted value 经调整的价值；调整后的价值 92S<TAdPP  
adjustment 调整；修订；理算〔保险〕 B` n!IgF8  
adjustment centre 调剂中心 m'a3}vRV(  
adjustment lag 调整过程的时间差距；调整时差 K0b(D8!  
adjustment mechanism 调整机制  }7UE  
adjustment of loss 亏损调整 (B[0BjU  
adjustment process 调整过程；调整程序 
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adjustment range 调整幅度 rs<UWk<q  
administered exchange rate 受管制汇率 |>d56