[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: 0j^Kgx  
l5~os>  
A share Ａ股；甲类股份 4VHn  \  
abatement of tax 减税；减扣免税额 u2t
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ABN AMRO Bank N.V. 荷兰银行 E fqX y>W  
above-the-line expenditure 线上项目支出；经常预算支出 Q-(zwAaE
 
above-the-line receipt 线上项目收入；经常预算收入 ,<.V7(|t)  
ABSA Asia Limited 南非联合亚洲有限公司 `~cqAs}6]Q  
absolute change 绝对数值变更 ez7A4>
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absolute expenditure 实际开支 M$wC=b  
absolute guideline figure 绝对准则数字 ~?l | [  
absolute interest 绝对权益 Jx:Y-$  
absolute order of discharge 绝对破产解除令 \P[Y`LYL  
absolute profit margin 绝对利润幅度 Kf3"Wf^q   
absolute value 实值；绝对值 &w\{TZ{  
absolutely vested interest 绝对既得权益 11NQR[  
absorbed cost 已吸收成本；已分摊成本 !n`fTK<$  
absorption 吸收；分摊；合并 ldf\;Qk  
absorption rate 吸收率；摊配率；分摊率 Ao 'l"-  
ACB Finance Limited 亚洲商业财务有限公司 jVi) Efy  
acceptable form of reciprocity 合理的互惠条件 { $oj.V 4  
acceptable rate 适当利率；适当汇率 YqscZ(L:y  
acceptance agreement 承兑协议 _YRFet[,m  
acceptance for honour 参加承兑 'B|JAi?  
acceptor 承兑人；接受人；受票人 ?d*z8w  
acceptor for honour 参加承兑人 IW5,
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accident insurance 意外保险 e1yt9@k,  
Accident Insurance Association of Hong Kong 香港意外保险公会 +L$Xv  
accident insurance scheme 意外保险计划 KR}?H#%  
accident year basis 意外年度基准 KS+'|q<?w  
accommodation 通融；贷款 
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accommodation bill 通融票据；空头票据 6XxvvMA97  
accommodation party 汇票代发人
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account balance 帐户余额；帐户结余 PrqlTT}Px  
account book 帐簿 [NTzcSN.  
account collected in advance 预收款项 q
] )K,)  
account current book 往来帐簿 wLIMv3;k  
account of after-acquired property 事后取得的财产报告 JtE M,tK  
account of defaulter 拖欠帐目 3l~^06D  
account payable 应付帐款 "Bkfoi  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9 ql~q  
account receivable 应收帐款 t9l
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account receivable report 应收帐款报表 X0HZH?V+  
account statement 结单；帐单；会计财务报表 b!t0w{^w  
account title 帐户名称；会计科目 +
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accountant's report 会计师报告 \doUTr R  
Accountant's Report Rules 会计师报告规则 '@v\{ l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 sI
=xl  
Accounting Arrangements 《会计安排》 H*n-_{h"t  
accounting basis 会计基础 =jN.1}  
accounting by Official Receiver 破产管理署署长呈交的帐目 >>r(/81S  
Accounting Circular 《会计通告》 ~12EQacOT  
accounting class 会计类别 ^dWa;m]l  
accounting date 记帐日期；会计结算日期 qz_7%c]K[  
accounting for money 款项核算 )rU  
Accounting Officer 会计主任 u[;\y|75  
accounting period 会计报告期；会计期 +fB5w?Rg  
accounting policy 会计政策；会计方针 J3V= 46Yc  
accounting practice 会计惯例 ;nfdGB  
accounting principle 会计准则 ,L2ZinU:  
accounting record 会计记录 6_o*y8s.  
accounting report 会计报告 ,&A7iO  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^CYl\.Y@  
Accounting Society of China 中国会计学会 v
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accounting statement 会计报表 <dWv?<o  
accounting system 会计制度；会计系统 N{!i
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accounting transaction 会计事项；帐务交易 ,Fl)^Gl8?  
accounting treatment 会计处理 EU 6oQ  
accounting year 会计年度 QE+g j8  
accretion 增值；添加 NG=-NxEcN  
accrual 应计项目；应累算数目 !qQl@jO  
accrual basis 应计制；权责发生制 "]*&oQCI  
accrual basis accounting 应计制会计；权责发生制会计 9.M4o[  
accrue 应累算；应计 rgQOj^xKv^  
accrued benefit 应累算利益 yWc$>ne[L  
accrued charges 应计费用 eb{nWP  
accrued cumulative preference share dividend 应累算的累积优先股股息 J1U/.`Oy  
accrued expenses 应累算费用 )r?}P1J7  
accrued interest payable 应付利息；应计未付利息 Dj?> <@  
accrued interest receivable 应收利息；应计未收利息 }-{H  Y  
accrued right 累算权益 O/(`S<iip  
accruing profit 应累算的利润 }"H,h)T  
accumulated fiscal reserve 累积财政储备 qBQ?HLK-  
accumulated profit 累积利润；滚存溢利 3pROf#M  
accumulated reserve 累积储备 ;4\2.*s  
accumulation of surplus income 累积收益盈余 Xu'&ynID  
acquired assets 既得资产 sE<V5`Z=  
acquisition 收购；购置；取得 Ml{ ,  
acquisition cost 购置成本 _.Nbt(mz  
acquisition expenses 购置费用 Et_bH%0  
acquisition of 100% interest 收购全部股权 Mj3A5;#  
acquisition of control 取得控制权 1-uxC^u?|#  
acquisition of fixed assets 购置固定资产 76Cl\r
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acquisition of shell “买壳” &t@jl \ND  
acquisition price 收购价 RL  XL&  
act of God 天灾 fw~Bza\e  
acting partner 执事合伙人 >2)OiQ`zg  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7nTeP(M%  
active partner 积极参与的合伙人 Xl{P8L  
active trading 交投活跃
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actual circulation 实际流通 W\,s:6iqz  
actual cost 实际成本 1=c\Rr9]  
actual expenditure 实际开支；实际支出 &{hL&BLr  
actual income 实际入息；实际收入；实际收益 mDABH@R  
actual market 现货市场 {4}yKjW%z  
actual price 现货价；实际价格 6'57   
actual profit 实际利润 SM#]H-3  
actual quotation 实盘；实际价位；实际报价 t|\%VC  
actual year basis 按实际年度计算 4B1v4g 8}  
actuals 实货 %XDc,AR[  
actuarial investigation 精算调查 8W(*~}ydYY  
actuarial principle 精算原则 ~H_/zK6e  
actuarial report 精算师报告 kCF>nt@  
Actuarial Society of Hong Kong 香港精算学会 (t K||*
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actuarial valuation 精算师估值 $9#H04.x  
actuary 精算师 {\"x3;3!6  
ad referendum agreement 暂定协议；有待覆核的协定 xh,qNnGGi  
ad valorem duty 从价税；按值征税 \ a<h/4#|  
ad valorem duty system 从价税制 Qj.#)
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ad valorem fee 从价费 G6P?2@  
ad valorem tariff 从价关税 ,eW%{[g(  
additional allowance 额外免税额 L|+~"'l  
additional amount for unexpired risk 未过期风险的额外款额 Gr'  CtO  
additional assessable profit 补加应评税利润 :{v#'U/^  
additional assessment 补加评税 Yui3+}Ms  
additional commitment 额外承担 orpriO|qD  
additional commitment vote 额外承担拨款 dr}`H,X"3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6r0krbN  
additional dependent parent allowance 供养父母额外免税额 %P/Jq#FE.  
additional provision 额外拨款 
_ QI\  
additional stamp duty 附加印花税 l`{\"#4  
additional tax 补加税罚款；补加税款 }5[qo`M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 BwGfTua  
adjudged bankrupt 被裁定破产 (O?.)jEW(.  
adjudicated bankrupt 裁定破产人 W ]1)zO  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 . B9iLI  
adjudication of bankruptcy 裁定破产；宣告破产 yCR?UH;  
adjudication of insolvency 裁定无力偿还债务 Lc,Pom  
adjusted actual 经调整的实数；调整后的实数 KnQ*vM*VM  
adjusted current assets 经调整的流动资产；调整后的流动资产 3?9IJ5p  
adjusted figure 经调整的数字；调整后的数额 A]0 St@  
adjusted liabilities 经调整的负债；调整后的负债 BWa,f8  
adjusted loss 经调整的亏损；调整后的亏损 `Bp.RXsd*  
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 5"@*?X K^  
adjusted profit 经调整的利润；调整后的利润 Ad8n<zt|  
adjusted surplus 经调整的盈余额；调整后的盈余额 *8Xh(` Mj7  
adjusted value 经调整的价值；调整后的价值 A*2jENgci  
adjustment 调整；修订；理算〔保险〕 L|:`^M+^w  
adjustment centre 调剂中心 i2Qz4 $z  
adjustment lag 调整过程的时间差距；调整时差 nI-w}NQ  
adjustment mechanism 调整机制 9'giU r  
adjustment of loss 亏损调整 /QWvW=F2<  
adjustment process 调整过程；调整程序 Qf+\;@  
adjustment range 调整幅度 gMmaK0uhS  
administered exchange rate 受管制汇率 kk@f L