[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: 4>YR {  
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A share Ａ股；甲类股份  =<C:d  
abatement of tax 减税；减扣免税额 P-[-pi@  
ABN AMRO Bank N.V. 荷兰银行 UhF-K#Z9  
above-the-line expenditure 线上项目支出；经常预算支出 /*~EO{o  
above-the-line receipt 线上项目收入；经常预算收入 Brw@g8w-X  
ABSA Asia Limited 南非联合亚洲有限公司 RIR\']WN  
absolute change 绝对数值变更 ME$[=?7XX  
absolute expenditure 实际开支 +D6YR$_<  
absolute guideline figure 绝对准则数字 W<{h,j8  
absolute interest 绝对权益 O *C;Vqt  
absolute order of discharge 绝对破产解除令  y`iBFC;_  
absolute profit margin 绝对利润幅度 $V
;i '(&7  
absolute value 实值；绝对值 k:i4=5^*GX  
absolutely vested interest 绝对既得权益 ,O5NLg-  
absorbed cost 已吸收成本；已分摊成本 I@\lN&HC  
absorption 吸收；分摊；合并 t3WiomNCc  
absorption rate 吸收率；摊配率；分摊率 F~ty!(c  
ACB Finance Limited 亚洲商业财务有限公司 U)TUOwF  
acceptable form of reciprocity 合理的互惠条件 =>S]q71  
acceptable rate 适当利率；适当汇率 `?H]h"{7Q  
acceptance agreement 承兑协议 +.8 \p5  
acceptance for honour 参加承兑 te`$%NRl  
acceptor 承兑人；接受人；受票人 k?yoQL*  
acceptor for honour 参加承兑人 $GV7 o{"&  
accident insurance 意外保险 PN%zIk bo  
Accident Insurance Association of Hong Kong 香港意外保险公会 OG~gFZr)6  
accident insurance scheme 意外保险计划 NSMyliM1Y  
accident year basis 意外年度基准 n6=By|jRh  
accommodation 通融；贷款 ')Zvp7>$  
accommodation bill 通融票据；空头票据 Z3e| UAif  
accommodation party 汇票代发人 &;6`)M{*}  
account balance 帐户余额；帐户结余 O^PKn_OJ  
account book 帐簿 "V7K SO  
account collected in advance 预收款项 eu|YCYj)g  
account current book 往来帐簿 =[ 46`-_  
account of after-acquired property 事后取得的财产报告 hF?1y`20  
account of defaulter 拖欠帐目 o#)C^xlQ  
account payable 应付帐款 qArM|\l1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
hW')Sp  
account receivable 应收帐款 h8j .(  
account receivable report 应收帐款报表 3Aip}<1  
account statement 结单；帐单；会计财务报表 Mexk~zA^  
account title 帐户名称；会计科目 t,Lrfv])  
accountant's report 会计师报告 >{]%F*p4  
Accountant's Report Rules 会计师报告规则 ^#-l q)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 A|[?#S((]  
Accounting Arrangements 《会计安排》 Xq4 O@V  
accounting basis 会计基础 ldcqe$7,  
accounting by Official Receiver 破产管理署署长呈交的帐目 &AMl:@p9  
Accounting Circular 《会计通告》 GAzU?a{S  
accounting class 会计类别 Kg*Q  
accounting date 记帐日期；会计结算日期 G't$Qx,IC  
accounting for money 款项核算 yN0Vr\r2  
Accounting Officer 会计主任 S72+d%$  
accounting period 会计报告期；会计期 HWAdhDZ  
accounting policy 会计政策；会计方针 @IKYh{j4  
accounting practice 会计惯例 R{4^t97wH{  
accounting principle 会计准则 uc{Ihw  
accounting record 会计记录 YqD=>P[O  
accounting report 会计报告 2W(s(-hD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yzn%<H~  
Accounting Society of China 中国会计学会 P5V}#;v  
accounting statement 会计报表 o[4}h:> dq  
accounting system 会计制度；会计系统 j;G
tu  
accounting transaction 会计事项；帐务交易 wu6;.xTLl  
accounting treatment 会计处理 g-k|>-h
 
accounting year 会计年度 j_[tu!~  
accretion 增值；添加 z9Mfd#5?>P  
accrual 应计项目；应累算数目
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accrual basis 应计制；权责发生制 ]q[D>6_  
accrual basis accounting 应计制会计；权责发生制会计 Jr4Ky<G_i  
accrue 应累算；应计 P;no?  
accrued benefit 应累算利益 a!SiX  
accrued charges 应计费用 <=&`ZH  
accrued cumulative preference share dividend 应累算的累积优先股股息 dQX6(Jj  
accrued expenses 应累算费用 v~C Czg  
accrued interest payable 应付利息；应计未付利息 <dNOd0 e  
accrued interest receivable 应收利息；应计未收利息 T<>,lQs(a  
accrued right 累算权益 z6P$pqyF  
accruing profit 应累算的利润 y<3-?}.aZ  
accumulated fiscal reserve 累积财政储备 !F-w 3 ]  
accumulated profit 累积利润；滚存溢利 RBd7YWo\|j  
accumulated reserve 累积储备 W i.&e  
accumulation of surplus income 累积收益盈余 l&zilVVm  
acquired assets 既得资产 H41?/U,{  
acquisition 收购；购置；取得 $wa{~'  
acquisition cost 购置成本 LOYk9m  
acquisition expenses 购置费用 a-tmq]]E  
acquisition of 100% interest 收购全部股权 n8[!pH~6  
acquisition of control 取得控制权 e%M;?0j  
acquisition of fixed assets 购置固定资产
d1T!+I  
acquisition of shell “买壳” ,qwuLBW  
acquisition price 收购价 C): 1?@  
act of God 天灾 cVpp-Z|s8  
acting partner 执事合伙人 G*MUO#_iuh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o/)h"i0P  
active partner 积极参与的合伙人 J)>c9w  
active trading 交投活跃 372rbY  
actual circulation 实际流通 &-w Cvp7  
actual cost 实际成本 >:!5*E5?  
actual expenditure 实际开支；实际支出 ~ Iuf}D;  
actual income 实际入息；实际收入；实际收益 r5/0u(\LB  
actual market 现货市场 ^\% (,KNo  
actual price 现货价；实际价格 qR{ =pR  
actual profit 实际利润 cjY-y-vO  
actual quotation 实盘；实际价位；实际报价 Z{d^-  
actual year basis 按实际年度计算 ~~P5k:  
actuals 实货 J;e2&gB  
actuarial investigation 精算调查 i] 4I [!  
actuarial principle 精算原则 5tkAFb4P  
actuarial report 精算师报告 vr l-$ii  
Actuarial Society of Hong Kong 香港精算学会 sP~<*U.7  
actuarial valuation 精算师估值 ?V=ZIGj  
actuary 精算师 +sA2WK]  
ad referendum agreement 暂定协议；有待覆核的协定 +\A,&;!SR  
ad valorem duty 从价税；按值征税 mJnIwdW*  
ad valorem duty system 从价税制 V!=,0zy~Z  
ad valorem fee 从价费 3"i-o$P  
ad valorem tariff 从价关税 B9 uoVcW  
additional allowance 额外免税额 0d&6lqTo  
additional amount for unexpired risk 未过期风险的额外款额 "S]TP$O D  
additional assessable profit 补加应评税利润 Llo"MO*sr  
additional assessment 补加评税 F>l] 9!P|m  
additional commitment 额外承担 P@B]

 
additional commitment vote 额外承担拨款 x9g#<2w8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )akoa,#%6c  
additional dependent parent allowance 供养父母额外免税额 p2](_}PK  
additional provision 额外拨款 ki!0^t:9  
additional stamp duty 附加印花税 t*u:hex  
additional tax 补加税罚款；补加税款 SnfYT) Ph  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7$=InK  
adjudged bankrupt 被裁定破产 2ilQX y  
adjudicated bankrupt 裁定破产人 q} >%8;nm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 M2Qr(K|  
adjudication of bankruptcy 裁定破产；宣告破产 )t#W{Gzfmh  
adjudication of insolvency 裁定无力偿还债务 ##*3bDf$-5  
adjusted actual 经调整的实数；调整后的实数 +<C!U'  
adjusted current assets 经调整的流动资产；调整后的流动资产 %u 'ukcL7  
adjusted figure 经调整的数字；调整后的数额 ,O(hMI85]  
adjusted liabilities 经调整的负债；调整后的负债 /4Gt{ygSr  
adjusted loss 经调整的亏损；调整后的亏损 25?6gu*Z  
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 &QgR*,5eo  
adjusted profit 经调整的利润；调整后的利润 i/4>2y9/F4  
adjusted surplus 经调整的盈余额；调整后的盈余额 &8lZNv8;(p  
adjusted value 经调整的价值；调整后的价值 l_p2Riv  
adjustment 调整；修订；理算〔保险〕 GTd,n=  
adjustment centre 调剂中心 77Y/!~kd  
adjustment lag 调整过程的时间差距；调整时差 {<KVx9  
adjustment mechanism 调整机制 [W&T(%(W-  
adjustment of loss 亏损调整 4pvMd
 
adjustment process 调整过程；调整程序 @ 6vIap|  
adjustment range 调整幅度 1qA;/-Zr<o  
administered exchange rate 受管制汇率
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