[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: ,.|/B^jV  
  BJg  
A share Ａ股；甲类股份 Wn?),=WQ{  
abatement of tax 减税；减扣免税额 j0{Qy;wP )  
ABN AMRO Bank N.V. 荷兰银行 wL>;_KdU`  
above-the-line expenditure 线上项目支出；经常预算支出 f)r6F JLU  
above-the-line receipt 线上项目收入；经常预算收入 L7.SH#m  
ABSA Asia Limited 南非联合亚洲有限公司 R. vV
l+  
absolute change 绝对数值变更 'C>sYSL  
absolute expenditure 实际开支 `UqX`MFz  
absolute guideline figure 绝对准则数字 [1z.JfC :S  
absolute interest 绝对权益 `'pAiu  
absolute order of discharge 绝对破产解除令 -]n%+,3L  
absolute profit margin 绝对利润幅度 .2ZFJ.Z"  
absolute value 实值；绝对值 $Fy>N>,E(  
absolutely vested interest 绝对既得权益 q_9 tbZ;  
absorbed cost 已吸收成本；已分摊成本 hR.vJ2oa  
absorption 吸收；分摊；合并 YJ~
mcaw  
absorption rate 吸收率；摊配率；分摊率 %
w  
ACB Finance Limited 亚洲商业财务有限公司 |TR
+Wn  
acceptable form of reciprocity 合理的互惠条件 @tJic|)x  
acceptable rate 适当利率；适当汇率 kZi/2UA5Z  
acceptance agreement 承兑协议 <jM { <8-  
acceptance for honour 参加承兑 47f\  
acceptor 承兑人；接受人；受票人 {9^p3Q+:P  
acceptor for honour 参加承兑人 jCIY(/  
accident insurance 意外保险 3 4& xh1=3  
Accident Insurance Association of Hong Kong 香港意外保险公会 Oi-%6&}J  
accident insurance scheme 意外保险计划 *D9H3M[o#  
accident year basis 意外年度基准 &rl;
+QS  
accommodation 通融；贷款 #~.RJ%  
accommodation bill 通融票据；空头票据 K5jeazasp  
accommodation party 汇票代发人 q[/pE7FL  
account balance 帐户余额；帐户结余 | :i
d/  
account book 帐簿 MpIiHKQ G9  
account collected in advance 预收款项 cRWB`&  
account current book 往来帐簿  =+q\Jh  
account of after-acquired property 事后取得的财产报告 rI6+St  
account of defaulter 拖欠帐目 - leYR`P  
account payable 应付帐款 [8 H:5Ho  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ( 5uSqw&U  
account receivable 应收帐款 (=EDqAZg  
account receivable report 应收帐款报表 pUW7
p  
account statement 结单；帐单；会计财务报表 #l7v|)9v  
account title 帐户名称；会计科目 | >.</68Z  
accountant's report 会计师报告 :3b02} b7  
Accountant's Report Rules 会计师报告规则 dep"$pys>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 YBF$/W+=9|  
Accounting Arrangements 《会计安排》 HIC!:|  
accounting basis 会计基础 k1s5cg=n(  
accounting by Official Receiver 破产管理署署长呈交的帐目 -~X[j2  
Accounting Circular 《会计通告》 =);@<Jp  
accounting class 会计类别 ,xAF=t  
accounting date 记帐日期；会计结算日期 KDH<T4#x  
accounting for money 款项核算 gFT lP  
Accounting Officer 会计主任 *v?kp>O  
accounting period 会计报告期；会计期 g#cet{>  
accounting policy 会计政策；会计方针 >7S@3,C3ke  
accounting practice 会计惯例 i$<")q  
accounting principle 会计准则 (Nv-wU  
accounting record 会计记录 f*9O39&|  
accounting report 会计报告 9.il1mAKg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yf4L0.  
Accounting Society of China 中国会计学会 gx?r8  
accounting statement 会计报表 49c-`[d L  
accounting system 会计制度；会计系统 ~!cxRd5;F  
accounting transaction 会计事项；帐务交易 -|>T? t'K  
accounting treatment 会计处理 4"\cA:
9a  
accounting year 会计年度 ZmNNR 1%/  
accretion 增值；添加
vUOl@UQ5  
accrual 应计项目；应累算数目 2i1xSKRYrD  
accrual basis 应计制；权责发生制 5 C^@w
 
accrual basis accounting 应计制会计；权责发生制会计 =;b3i1'U  
accrue 应累算；应计 G.v(2~QFd  
accrued benefit 应累算利益 m]vV.pwv  
accrued charges 应计费用 >}W[>WReI  
accrued cumulative preference share dividend 应累算的累积优先股股息 sf->8  
accrued expenses 应累算费用 J_m@YkK  
accrued interest payable 应付利息；应计未付利息 V*@Y9G  
accrued interest receivable 应收利息；应计未收利息
H\\
FAOj  
accrued right 累算权益 `(=Kp=b  
accruing profit 应累算的利润 L[,19;(  
accumulated fiscal reserve 累积财政储备 \iP@|ay9  
accumulated profit 累积利润；滚存溢利 m8e()8lZ3  
accumulated reserve 累积储备 cC+2%q B  
accumulation of surplus income 累积收益盈余 kfT*G +l]  
acquired assets 既得资产 QCE7VV1Rw  
acquisition 收购；购置；取得 uoe Zb=<  
acquisition cost 购置成本 ,]W|"NUI  
acquisition expenses 购置费用 8N?D1;F;  
acquisition of 100% interest 收购全部股权 7]ysvSM  
acquisition of control 取得控制权 SgehOu  
acquisition of fixed assets 购置固定资产 Q~VM.G  
acquisition of shell “买壳” W I MBwmg  
acquisition price 收购价 w>=N~0@t  
act of God 天灾 ]dI^ S  
acting partner 执事合伙人 js@L%1r#L  
active market 买卖活跃的市场；交投畅旺的市场；旺市 j%^4 1y  
active partner 积极参与的合伙人 _vDmiIn6K  
active trading 交投活跃 N'R^gL  
actual circulation 实际流通 +A)> zx  
actual cost 实际成本 FO:L+&hr?>  
actual expenditure 实际开支；实际支出 }u=Oi@~  
actual income 实际入息；实际收入；实际收益 #kq!{5,  
actual market 现货市场 "QiR  
actual price 现货价；实际价格 El;"7Qn  
actual profit 实际利润 &b}g.)RI  
actual quotation 实盘；实际价位；实际报价 0doJF@H  
actual year basis 按实际年度计算 V K 7  
actuals 实货 q!@!eC[b  
actuarial investigation 精算调查 oW6Hufu+o  
actuarial principle 精算原则 yNP4Ey  
actuarial report 精算师报告 jy?*`q1]  
Actuarial Society of Hong Kong 香港精算学会 a%`%("g!  
actuarial valuation 精算师估值 qqf*g=f  
actuary 精算师 *Q/^ib9=  
ad referendum agreement 暂定协议；有待覆核的协定 `Hlf.>b1  
ad valorem duty 从价税；按值征税 e5P9P%1w  
ad valorem duty system 从价税制 Z?!AJY  
ad valorem fee 从价费 t^FE]$,  
ad valorem tariff 从价关税 C49\'1\6  
additional allowance 额外免税额 9Ffam#  
additional amount for unexpired risk 未过期风险的额外款额 iaeNY;T  
additional assessable profit 补加应评税利润 10*Tk 8  
additional assessment 补加评税 /pPHD]  
additional commitment 额外承担 X3kFJ{  
additional commitment vote 额外承担拨款 Ohp@ZJ!a?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7Y(Dg`8G  
additional dependent parent allowance 供养父母额外免税额 bS r"k  
additional provision 额外拨款 cK u[4D
{  
additional stamp duty 附加印花税 5P"R'/[PA_  
additional tax 补加税罚款；补加税款 i\ X3t5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 aSX4~UYB=  
adjudged bankrupt 被裁定破产 #?>)5C\Hqy  
adjudicated bankrupt 裁定破产人 A# T"4'#?<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }RI_k&;  
adjudication of bankruptcy 裁定破产；宣告破产 Pd"c*n&9  
adjudication of insolvency 裁定无力偿还债务 c]aU}[s1  
adjusted actual 经调整的实数；调整后的实数 qpYgTn8l7  
adjusted current assets 经调整的流动资产；调整后的流动资产 `?(J(H  
adjusted figure 经调整的数字；调整后的数额 ]B=*p0~j^n  
adjusted liabilities 经调整的负债；调整后的负债 Cd 2<r6i  
adjusted loss 经调整的亏损；调整后的亏损 XxS#~J?:_  
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 ,#3Aaw   
adjusted profit 经调整的利润；调整后的利润 PR:B6 F8  
adjusted surplus 经调整的盈余额；调整后的盈余额 hQm=9gS  
adjusted value 经调整的价值；调整后的价值 ZZI} Ot{  
adjustment 调整；修订；理算〔保险〕 *$fM}6}  
adjustment centre 调剂中心 }%/mPbd#  
adjustment lag 调整过程的时间差距；调整时差 ^]R_t@  
adjustment mechanism 调整机制 z}u`45W+  
adjustment of loss 亏损调整 Qr$ 7 U6
p  
adjustment process 调整过程；调整程序 `D~oY=  
adjustment range 调整幅度 KYm8|]'g  
administered exchange rate 受管制汇率 Jj>Rzj!m