[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: p
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U/A [al  
A share Ａ股；甲类股份 hs*n?vxp3  
abatement of tax 减税；减扣免税额 #]h&GX  
ABN AMRO Bank N.V. 荷兰银行 !mZWd'  
above-the-line expenditure 线上项目支出；经常预算支出 cAn _:^
 
above-the-line receipt 线上项目收入；经常预算收入 d5"rCd[  
ABSA Asia Limited 南非联合亚洲有限公司 P}"T3u\N  
absolute change 绝对数值变更 *mz-g7  
absolute expenditure 实际开支 3*E] :l_  
absolute guideline figure 绝对准则数字 tpa<)\7KJ  
absolute interest 绝对权益 b"nD5r  
absolute order of discharge 绝对破产解除令 B2Kh~Xd  
absolute profit margin 绝对利润幅度 bs'hA@r  
absolute value 实值；绝对值 \[d~O>k2  
absolutely vested interest 绝对既得权益 6MpV,2:>  
absorbed cost 已吸收成本；已分摊成本 ><qA+/4]_  
absorption 吸收；分摊；合并 8 q>  
absorption rate 吸收率；摊配率；分摊率 zJ_y"bt  
ACB Finance Limited 亚洲商业财务有限公司 ')TS'p,n  
acceptable form of reciprocity 合理的互惠条件 s`|KT&r  
acceptable rate 适当利率；适当汇率 hOYP~OR  
acceptance agreement 承兑协议 GHO6$iM)[  
acceptance for honour 参加承兑 x@@bC=iY$  
acceptor 承兑人；接受人；受票人 r)Ja\;  
acceptor for honour 参加承兑人 8v)iOPmDC  
accident insurance 意外保险 K,,'{j2#f  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,Fn-SrB:  
accident insurance scheme 意外保险计划 7M~/[f7Z{  
accident year basis 意外年度基准 abp\Ih^b  
accommodation 通融；贷款 }tQ^ch;Q  
accommodation bill 通融票据；空头票据 pjma < ^|F  
accommodation party 汇票代发人 Fw8b^ew  
account balance 帐户余额；帐户结余 }lP`3e  
account book 帐簿 $WO{!R  
account collected in advance 预收款项 @}s EP&$  
account current book 往来帐簿 X%T%N;P  
account of after-acquired property 事后取得的财产报告 )SJ"IY\P  
account of defaulter 拖欠帐目 tNQACM8F;  
account payable 应付帐款 y[zjs^-vCv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0]zMb^wo  
account receivable 应收帐款 lx7]rkWo|a  
account receivable report 应收帐款报表 4HpKKhv"  
account statement 结单；帐单；会计财务报表 L#S|2L_hC  
account title 帐户名称；会计科目 j@{B 8  
accountant's report 会计师报告 X6BO B?  
Accountant's Report Rules 会计师报告规则 oPVt qQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 B=%x#em  
Accounting Arrangements 《会计安排》 :sttGXQX  
accounting basis 会计基础 S%e) br}  
accounting by Official Receiver 破产管理署署长呈交的帐目 0lOR.}]q  
Accounting Circular 《会计通告》  `fE'$2  
accounting class 会计类别 {q^UWv?1  
accounting date 记帐日期；会计结算日期 D^}2ilk!  
accounting for money 款项核算 u'^kpr`
y  
Accounting Officer 会计主任 j<k-w  
accounting period 会计报告期；会计期 DG}s`'  
accounting policy 会计政策；会计方针 biS{.  
accounting practice 会计惯例 Y ` Z,52  
accounting principle 会计准则 nX\mCO4 T  
accounting record 会计记录 mW~*GD~r  
accounting report 会计报告 +|TXKhm{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;/H/Gn+  
Accounting Society of China 中国会计学会 sLWVgD  
accounting statement 会计报表 sY1.z5"Mm  
accounting system 会计制度；会计系统 IZGRQmi"  
accounting transaction 会计事项；帐务交易 ";/ogFi  
accounting treatment 会计处理 U\!9dhx  
accounting year 会计年度 c|K:oi,z  
accretion 增值；添加 qC5IV}9`  
accrual 应计项目；应累算数目 x[u6_6=q9  
accrual basis 应计制；权责发生制 C{+JrHV%h  
accrual basis accounting 应计制会计；权责发生制会计 $R+rB;=a
!  
accrue 应累算；应计 d%RH]j4  
accrued benefit 应累算利益 4$81ilBcL  
accrued charges 应计费用 $<" I*l@  
accrued cumulative preference share dividend 应累算的累积优先股股息 (g&@E(@]?  
accrued expenses 应累算费用 Xtloyph  
accrued interest payable 应付利息；应计未付利息 ~SmFDg$/m  
accrued interest receivable 应收利息；应计未收利息 [KCR@__  
accrued right 累算权益 /x4L,UJ= P  
accruing profit 应累算的利润 yYP>3]z  
accumulated fiscal reserve 累积财政储备 b
cT'!:  
accumulated profit 累积利润；滚存溢利 3`)ej`  
accumulated reserve 累积储备 uKj(=Rqq  
accumulation of surplus income 累积收益盈余 t,Q"Pt?  
acquired assets 既得资产 5m;BL+>YE  
acquisition 收购；购置；取得 >UV}^OO  
acquisition cost 购置成本 4?bvJJuf)  
acquisition expenses 购置费用 `sgW0Uf  
acquisition of 100% interest 收购全部股权 IkG;j+=  
acquisition of control 取得控制权 YQWq*o^:  
acquisition of fixed assets 购置固定资产 dpX Fx"4A  
acquisition of shell “买壳” Ypxp4B  
acquisition price 收购价 < +kdL  
act of God 天灾 z:   
acting partner 执事合伙人 {;6a_L@q;|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3_.%NgES|  
active partner 积极参与的合伙人 L}'^FqO[IW  
active trading 交投活跃 ( uG;Q  
actual circulation 实际流通 fn.;C  
actual cost 实际成本 $My~sN8  
actual expenditure 实际开支；实际支出 REh\WgV!u  
actual income 实际入息；实际收入；实际收益 SBdd_Fn  
actual market 现货市场 B@#vS=g  
actual price 现货价；实际价格 U3{4GmrT  
actual profit 实际利润 hm k ~  
actual quotation 实盘；实际价位；实际报价 AX Q.E$1g  
actual year basis 按实际年度计算 \Lg4Cx  
actuals 实货 WJ
LqH<  
actuarial investigation 精算调查 {wgq>cb  
actuarial principle 精算原则 K
D\sU6  
actuarial report 精算师报告 F,Ve,7kh  
Actuarial Society of Hong Kong 香港精算学会 j,lI\vw<  
actuarial valuation 精算师估值 >>"@0tO  
actuary 精算师 lL 50PU  
ad referendum agreement 暂定协议；有待覆核的协定 
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ad valorem duty 从价税；按值征税 0c8_&  
ad valorem duty system 从价税制 ?RW1%+[  
ad valorem fee 从价费 h%NM%;"H/  
ad valorem tariff 从价关税 fVVD}GM=  
additional allowance 额外免税额 kbJ4CF}H  
additional amount for unexpired risk 未过期风险的额外款额 ~B?Wg!  
additional assessable profit 补加应评税利润 )heHERbJ  
additional assessment 补加评税 a.RYRq4o  
additional commitment 额外承担 %<'.c9u5  
additional commitment vote 额外承担拨款 P2|+7D:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qQ6@43TC  
additional dependent parent allowance 供养父母额外免税额 jSRi
 
additional provision 额外拨款 ]!N=Z }LD  
additional stamp duty 附加印花税 3+vVdvu%  
additional tax 补加税罚款；补加税款 -M_>]ubG  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x9S9%JG :  
adjudged bankrupt 被裁定破产 #!%zf{(C+  
adjudicated bankrupt 裁定破产人 _OS,
zZ0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (ss,x CF  
adjudication of bankruptcy 裁定破产；宣告破产 1L!jI2~x}  
adjudication of insolvency 裁定无力偿还债务 +_u~Np  
adjusted actual 经调整的实数；调整后的实数 *"4l}&  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~jmI`X/  
adjusted figure 经调整的数字；调整后的数额 Mn<s9ITS-  
adjusted liabilities 经调整的负债；调整后的负债 }TAG7U*  
adjusted loss 经调整的亏损；调整后的亏损 tmM; Z(9t  
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 Li$2 Gpc/  
adjusted profit 经调整的利润；调整后的利润 td23Z1Elk#  
adjusted surplus 经调整的盈余额；调整后的盈余额 DL,]iJm  
adjusted value 经调整的价值；调整后的价值 D*?LcxX  
adjustment 调整；修订；理算〔保险〕 JNJ6HyCU  
adjustment centre 调剂中心 0 0|!g"E>$  
adjustment lag 调整过程的时间差距；调整时差 AT1{D!b  
adjustment mechanism 调整机制 8xG"hJR  
adjustment of loss 亏损调整 0PsQ 1[1  
adjustment process 调整过程；调整程序 |JP'j1 Ka  
adjustment range 调整幅度 6l &!4r@}  
administered exchange rate 受管制汇率 P=\Hi.]%