[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: "Vr[4&`  
fx@j?*Qb  
A share Ａ股；甲类股份 #[
e  
abatement of tax 减税；减扣免税额 (u]N  
ABN AMRO Bank N.V. 荷兰银行 _=q! BW  
above-the-line expenditure 线上项目支出；经常预算支出 @^;j)%F}  
above-the-line receipt 线上项目收入；经常预算收入 m$9w"8R  
ABSA Asia Limited 南非联合亚洲有限公司 v3GwD00  
absolute change 绝对数值变更 4n %?Y
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absolute expenditure 实际开支 3d-%>?-ee  
absolute guideline figure 绝对准则数字 H*bs31i{  
absolute interest 绝对权益 ?%VI{[y#>  
absolute order of discharge 绝对破产解除令 M;0]u.D*=  
absolute profit margin 绝对利润幅度 6<'rG''  
absolute value 实值；绝对值  Y!WG)u5  
absolutely vested interest 绝对既得权益 #U*_1P0h  
absorbed cost 已吸收成本；已分摊成本 Wm H~m k"  
absorption 吸收；分摊；合并 7T"XPV|W6  
absorption rate 吸收率；摊配率；分摊率 hXb%;GL  
ACB Finance Limited 亚洲商业财务有限公司 '{[5M!B  
acceptable form of reciprocity 合理的互惠条件 e5.h ?  
acceptable rate 适当利率；适当汇率 Ug:\  
acceptance agreement 承兑协议 %0 #XPc("  
acceptance for honour 参加承兑 8/t$d#xHI  
acceptor 承兑人；接受人；受票人 +rIL|c}J  
acceptor for honour 参加承兑人
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accident insurance 意外保险 'S[++w?Qq  
Accident Insurance Association of Hong Kong 香港意外保险公会 \`ZW* EtPI  
accident insurance scheme 意外保险计划 %lX%8Z$v  
accident year basis 意外年度基准 >XO
iu#kC  
accommodation 通融；贷款 2o#,kGd  
accommodation bill 通融票据；空头票据 ?x^z]N|P  
accommodation party 汇票代发人 LGc&o]k  
account balance 帐户余额；帐户结余 GZ{]0$9I'  
account book 帐簿 oQv3GpO  
account collected in advance 预收款项 H"Klj_<dH0  
account current book 往来帐簿 lc_E!"1  
account of after-acquired property 事后取得的财产报告 W5^.-B,(K  
account of defaulter 拖欠帐目 q %0Cg=  
account payable 应付帐款 G60R9y47c  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y7S4d~&  
account receivable 应收帐款 .XkMk|t8  
account receivable report 应收帐款报表 % aUsOB-RV  
account statement 结单；帐单；会计财务报表 k<RZKwQc  
account title 帐户名称；会计科目 a=XW[TY1  
accountant's report 会计师报告 }|B=h  
Accountant's Report Rules 会计师报告规则 7~ztwL  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Z_gC&7+  
Accounting Arrangements 《会计安排》 k|BHnj  
accounting basis 会计基础 m=Q[\.Ra  
accounting by Official Receiver 破产管理署署长呈交的帐目 *cTO7$\[  
Accounting Circular 《会计通告》 #q3l!3\mW  
accounting class 会计类别 dq IlD!  
accounting date 记帐日期；会计结算日期 oo=#XZkk  
accounting for money 款项核算 QRLJ_W^&u  
Accounting Officer 会计主任 JlK M+UE:  
accounting period 会计报告期；会计期 =pA IvU  
accounting policy 会计政策；会计方针 <`!PCuR  
accounting practice 会计惯例 mR8W]'gl.L  
accounting principle 会计准则 W23]Bx  
accounting record 会计记录 KOg?FmD  
accounting report 会计报告 !;6Jng%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4wi(?  
Accounting Society of China 中国会计学会 r-kMLw/)  
accounting statement 会计报表 577:u<Yt  
accounting system 会计制度；会计系统 dr{y0`CCN  
accounting transaction 会计事项；帐务交易 yAL1O94  
accounting treatment 会计处理 z q1mmFIO  
accounting year 会计年度 j#0j)k2Q  
accretion 增值；添加 ;WT{|z  
accrual 应计项目；应累算数目 H0a /(4/xg  
accrual basis 应计制；权责发生制 `o79g"kxe  
accrual basis accounting 应计制会计；权责发生制会计 L :M0pk{T  
accrue 应累算；应计 >)_ojDO  
accrued benefit 应累算利益 0)Rw|(Fpo]  
accrued charges 应计费用 *n(> ^  
accrued cumulative preference share dividend 应累算的累积优先股股息 1!p/6  
accrued expenses 应累算费用 ;nmM7T Z;  
accrued interest payable 应付利息；应计未付利息 kCUT ^  
accrued interest receivable 应收利息；应计未收利息 19(Dj&x  
accrued right 累算权益  0Q593F  
accruing profit 应累算的利润 VGw(6`|!  
accumulated fiscal reserve 累积财政储备 W9t"aZor  
accumulated profit 累积利润；滚存溢利 <Fs-3(V+\  
accumulated reserve 累积储备 .[DthE F  
accumulation of surplus income 累积收益盈余 D\^WXY5e%y  
acquired assets 既得资产 }.)s%4p8  
acquisition 收购；购置；取得 kC$&:\Rh  
acquisition cost 购置成本 U,1AfzlF  
acquisition expenses 购置费用 /w]&t\]*  
acquisition of 100% interest 收购全部股权 }<MR`h1  
acquisition of control 取得控制权 R7~Yw*#,  
acquisition of fixed assets 购置固定资产 iA!7E;o  
acquisition of shell “买壳” t ]c{c#N/  
acquisition price 收购价 Ni*Wz*o  
act of God 天灾 /?"8-0d  
acting partner 执事合伙人 +VEU:1Gt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [ neXFp}S  
active partner 积极参与的合伙人 Uz%Z &K  
active trading 交投活跃 `-B+JQmen  
actual circulation 实际流通 Y{f7 f'_  
actual cost 实际成本 &"uV~AM  
actual expenditure 实际开支；实际支出 5 waw`F  
actual income 实际入息；实际收入；实际收益 nY `2uN~9  
actual market 现货市场 =He.fEy  
actual price 现货价；实际价格 2aw&F Z?  
actual profit 实际利润 AF4?IH  
actual quotation 实盘；实际价位；实际报价 K8^kJSF\  
actual year basis 按实际年度计算 A%Z)wz{  
actuals 实货 Jf:,y~mV  
actuarial investigation 精算调查 o%M<-l"!/  
actuarial principle 精算原则 7Tf]:4Y"  
actuarial report 精算师报告 # Oup^ o@  
Actuarial Society of Hong Kong 香港精算学会 cJn HW  
actuarial valuation 精算师估值 tUE'K.-  
actuary 精算师 v4*rPGv  
ad referendum agreement 暂定协议；有待覆核的协定 3Rl,GWK  
ad valorem duty 从价税；按值征税 ]_*S~'
x  
ad valorem duty system 从价税制 h`MdKX$  
ad valorem fee 从价费 icUT<@0  
ad valorem tariff 从价关税 ~@I@}n  
additional allowance 额外免税额 Q^eJ4{Ya:  
additional amount for unexpired risk 未过期风险的额外款额 |bZM/U=  
additional assessable profit 补加应评税利润 N4^5rrkL  
additional assessment 补加评税 8{&["?  
additional commitment 额外承担 H5wb_yBQ+  
additional commitment vote 额外承担拨款 #Gv{UU$]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g?/XZ5$a5  
additional dependent parent allowance 供养父母额外免税额 UWG+#,1J.\  
additional provision 额外拨款 00vBpsZj2;  
additional stamp duty 附加印花税 Y'"N"$n'_  
additional tax 补加税罚款；补加税款 {^q)^<#JT  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  ((DzUyK  
adjudged bankrupt 被裁定破产 Q]JX`HgPaU  
adjudicated bankrupt 裁定破产人 v%{0 Tyk  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )JgC$ <  
adjudication of bankruptcy 裁定破产；宣告破产  yOHXY&  
adjudication of insolvency 裁定无力偿还债务 {_ V0  
adjusted actual 经调整的实数；调整后的实数 k1
N$+h ;\  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^nDal':
*  
adjusted figure 经调整的数字；调整后的数额 L&w.j0fq  
adjusted liabilities 经调整的负债；调整后的负债 >w'$1tc?+F  
adjusted loss 经调整的亏损；调整后的亏损 X,fu!  
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 eG]a zt  
adjusted profit 经调整的利润；调整后的利润 p6 xPheD  
adjusted surplus 经调整的盈余额；调整后的盈余额 EZr6oO@Nc  
adjusted value 经调整的价值；调整后的价值 mVH,HqsXa  
adjustment 调整；修订；理算〔保险〕 -$4kBYC l+  
adjustment centre 调剂中心 4L:>4X[T  
adjustment lag 调整过程的时间差距；调整时差 !Rw&DFU  
adjustment mechanism 调整机制 )r!e2zc=Q  
adjustment of loss 亏损调整 d!{7r7o b\  
adjustment process 调整过程；调整程序 CJw$j`k  
adjustment range 调整幅度 Y_H/3?b%  
administered exchange rate 受管制汇率 v|+5:jFOqb