[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: )=)=]|3  
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A share Ａ股；甲类股份 FOU^Wcop%  
abatement of tax 减税；减扣免税额 uJP9J U  
ABN AMRO Bank N.V. 荷兰银行 n^7$ST#'bV  
above-the-line expenditure 线上项目支出；经常预算支出 E'g2<k  
above-the-line receipt 线上项目收入；经常预算收入 LFx*_3a  
ABSA Asia Limited 南非联合亚洲有限公司 t,2Q~ied=  
absolute change 绝对数值变更 mf>cv2+  
absolute expenditure 实际开支 Gv};mkX[N  
absolute guideline figure 绝对准则数字  NI^[7.2  
absolute interest 绝对权益
YC uuj$  
absolute order of discharge 绝对破产解除令 ?*~Pgh >uL  
absolute profit margin 绝对利润幅度 ktr l|  
absolute value 实值；绝对值 lilKYrUmG  
absolutely vested interest 绝对既得权益 e8TJ =}\  
absorbed cost 已吸收成本；已分摊成本 u/% 4WgA  
absorption 吸收；分摊；合并 Z-!W#   
absorption rate 吸收率；摊配率；分摊率 jaj."v  
ACB Finance Limited 亚洲商业财务有限公司 8\~IwtSk  
acceptable form of reciprocity 合理的互惠条件 Q\DD^Pbq  
acceptable rate 适当利率；适当汇率 VvO/  
acceptance agreement 承兑协议 T F!Lp:  
acceptance for honour 参加承兑 '42P=vzo  
acceptor 承兑人；接受人；受票人 dD2N!umW  
acceptor for honour 参加承兑人 z5CWgN  
accident insurance 意外保险 bD[6) ITg  
Accident Insurance Association of Hong Kong 香港意外保险公会 a?IL6$z  
accident insurance scheme 意外保险计划  psg}sl/  
accident year basis 意外年度基准 AID}NQQj_  
accommodation 通融；贷款 'M*+HY\.0  
accommodation bill 通融票据；空头票据 TT429  
accommodation party 汇票代发人 "Iy @PR?>  
account balance 帐户余额；帐户结余 wNuS'P_(:T  
account book 帐簿 aQ ~  
account collected in advance 预收款项 Vvw Qz#S  
account current book 往来帐簿 ]Qp0|45=  
account of after-acquired property 事后取得的财产报告 SR#%gR_SC  
account of defaulter 拖欠帐目 Sdc;jK 9d!  
account payable 应付帐款 1u\fLAXn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~%
4#R4&  
account receivable 应收帐款 sa~.qmqu  
account receivable report 应收帐款报表 0VV1!g  
account statement 结单；帐单；会计财务报表 ]FLuiC  
account title 帐户名称；会计科目 *R*Tmo"  
accountant's report 会计师报告 lA39
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Accountant's Report Rules 会计师报告规则 ,/\%-u? 1x  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =;{v
fjj  
Accounting Arrangements 《会计安排》 ?o h3t  
accounting basis 会计基础 H~c+L'=  
accounting by Official Receiver 破产管理署署长呈交的帐目 FU0&EO  
Accounting Circular 《会计通告》 .cA
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accounting class 会计类别 vm+EzmO,!  
accounting date 记帐日期；会计结算日期 GA6)O-^G  
accounting for money 款项核算 %Gn(b1X  
Accounting Officer 会计主任 31 |Vb  
accounting period 会计报告期；会计期 Vkex&?>v$  
accounting policy 会计政策；会计方针 bwo"s[w  
accounting practice 会计惯例 O{rgZ/4Au  
accounting principle 会计准则 apUV6h-v  
accounting record 会计记录 S<Q6b_D  
accounting report 会计报告 $Q|66/S^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0Bn$C,-  
Accounting Society of China 中国会计学会 Dj>.)n  
accounting statement 会计报表 |B4dFI?  
accounting system 会计制度；会计系统 +MOUO$;fGt  
accounting transaction 会计事项；帐务交易 &l%#OI}OE  
accounting treatment 会计处理 4qjY,QJ  
accounting year 会计年度 T7n;Bf  
accretion 增值；添加 pTmG\w A~$  
accrual 应计项目；应累算数目 t09,X  
accrual basis 应计制；权责发生制 yPm)r2Ck  
accrual basis accounting 应计制会计；权责发生制会计 Y(/VW&K&:  
accrue 应累算；应计 P/t$xqAL  
accrued benefit 应累算利益 2o/}GIKj  
accrued charges 应计费用 v}-'L#6  
accrued cumulative preference share dividend 应累算的累积优先股股息 4 !~JNO  
accrued expenses 应累算费用 K ^H
=E  
accrued interest payable 应付利息；应计未付利息 Y&k'4Y%  
accrued interest receivable 应收利息；应计未收利息 8Md*9E#J("  
accrued right 累算权益 hdN3r{  
accruing profit 应累算的利润 GVY_u@6   
accumulated fiscal reserve 累积财政储备 cX1"<f D o  
accumulated profit 累积利润；滚存溢利 (XT^<#Ga  
accumulated reserve 累积储备 =bf-+gZD  
accumulation of surplus income 累积收益盈余 Q=~e|  
acquired assets 既得资产 <H)h+?&~d  
acquisition 收购；购置；取得 fCZbIt)Eh  
acquisition cost 购置成本 w0moC9#$?  
acquisition expenses 购置费用 Old5E&  
acquisition of 100% interest 收购全部股权 R^dAwt`.D  
acquisition of control 取得控制权 rMpb  
acquisition of fixed assets 购置固定资产 Yk<?HNf  
acquisition of shell “买壳” ^`=Z=C$
fj  
acquisition price 收购价 )R{4"&&2  
act of God 天灾 IcPIOCmOc  
acting partner 执事合伙人 |!I#T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `EU=u_N  
active partner 积极参与的合伙人 X"8Jk4y  
active trading 交投活跃
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actual circulation 实际流通 yBauK-7*c  
actual cost 实际成本 kYxn5+~  
actual expenditure 实际开支；实际支出 )e9(&y*o  
actual income 实际入息；实际收入；实际收益 |,t#Au}61  
actual market 现货市场 lpve Yz  
actual price 现货价；实际价格 Z'WoChjM  
actual profit 实际利润 #)=P/N1  
actual quotation 实盘；实际价位；实际报价 4<B j;1*4  
actual year basis 按实际年度计算 QS_"fsyN:  
actuals 实货 ^"l>
;.
w  
actuarial investigation 精算调查 T\8|Q@  
actuarial principle 精算原则 vYmRW-1Zxq  
actuarial report 精算师报告 b
V;R}3)  
Actuarial Society of Hong Kong 香港精算学会 XkuNLs4  
actuarial valuation 精算师估值 Lc+wS@  
actuary 精算师 )"A+T&  
ad referendum agreement 暂定协议；有待覆核的协定 @?G.6r~  
ad valorem duty 从价税；按值征税 F7
#  
ad valorem duty system 从价税制 ~2V|]Y;s  
ad valorem fee 从价费 -`iZBC50  
ad valorem tariff 从价关税 (Pc:A!}  
additional allowance 额外免税额 "-A@>*g  
additional amount for unexpired risk 未过期风险的额外款额 O)`R)MQ)  
additional assessable profit 补加应评税利润 cL<  
additional assessment 补加评税 5cgDHs  
additional commitment 额外承担 io$
A Gi  
additional commitment vote 额外承担拨款 ,t5Ku)eNm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h+CTi6-p  
additional dependent parent allowance 供养父母额外免税额 ga6M8eOI  
additional provision 额外拨款 m}Kn!21  
additional stamp duty 附加印花税 <.s[x~b\`  
additional tax 补加税罚款；补加税款 a0CmCv2#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wb.47S8  
adjudged bankrupt 被裁定破产 1nX/5z_U  
adjudicated bankrupt 裁定破产人 @lDoMm,m'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZnI_< iFR*  
adjudication of bankruptcy 裁定破产；宣告破产 Kt;h'?  
adjudication of insolvency 裁定无力偿还债务 k[gO>UGB;  
adjusted actual 经调整的实数；调整后的实数 Z-*L[  
adjusted current assets 经调整的流动资产；调整后的流动资产 68+9^  
adjusted figure 经调整的数字；调整后的数额 @iS(P u  
adjusted liabilities 经调整的负债；调整后的负债 E Rqr0>x  
adjusted loss 经调整的亏损；调整后的亏损 sZFjkfak  
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 4nXS}bWf  
adjusted profit 经调整的利润；调整后的利润 I|n<B"Q6^  
adjusted surplus 经调整的盈余额；调整后的盈余额 \=XAl >}\  
adjusted value 经调整的价值；调整后的价值 pI,QkDJ0  
adjustment 调整；修订；理算〔保险〕 'n#;~  
adjustment centre 调剂中心 SLD%8:Zn  
adjustment lag 调整过程的时间差距；调整时差 i~MCY.F  
adjustment mechanism 调整机制 w(eAmN:zR  
adjustment of loss 亏损调整 ZXFM_>y5  
adjustment process 调整过程；调整程序 KA rR.o }  
adjustment range 调整幅度 F(Pe@ #)A  
administered exchange rate 受管制汇率 ,<d[ 5;7x