[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: } o=g)  
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A share Ａ股；甲类股份 /1^%32c  
abatement of tax 减税；减扣免税额 3}sd%vCK  
ABN AMRO Bank N.V. 荷兰银行 Ltu
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above-the-line expenditure 线上项目支出；经常预算支出 U"ZD
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above-the-line receipt 线上项目收入；经常预算收入 UrtN3icph  
ABSA Asia Limited 南非联合亚洲有限公司 \:Nbl<9(9  
absolute change 绝对数值变更 >Rr]e`3wG  
absolute expenditure 实际开支 #]Cr zLe  
absolute guideline figure 绝对准则数字 '91Ak,cWB  
absolute interest 绝对权益 N"
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absolute order of discharge 绝对破产解除令 VJPt/Dy{  
absolute profit margin 绝对利润幅度 b,!h[  
absolute value 实值；绝对值 Xl}>mbB  
absolutely vested interest 绝对既得权益 8J@REP4  
absorbed cost 已吸收成本；已分摊成本 vb$k/8JK  
absorption 吸收；分摊；合并 Xf.SJ8G  
absorption rate 吸收率；摊配率；分摊率
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ACB Finance Limited 亚洲商业财务有限公司 3n,F5?!m  
acceptable form of reciprocity 合理的互惠条件 ~UL;O\-b0  
acceptable rate 适当利率；适当汇率 x&7!m  
acceptance agreement 承兑协议 Iz  ,C!c  
acceptance for honour 参加承兑 (llg!1  
acceptor 承兑人；接受人；受票人 J0{0B=d;  
acceptor for honour 参加承兑人 ,Z3.Le"  
accident insurance 意外保险 jPFA\$To  
Accident Insurance Association of Hong Kong 香港意外保险公会 HtXzMSGo7  
accident insurance scheme 意外保险计划 M,7v}[Tbl  
accident year basis 意外年度基准 O* 7"Q&  
accommodation 通融；贷款 `"  
accommodation bill 通融票据；空头票据 RCsd  
accommodation party 汇票代发人 C7nLa@  
account balance 帐户余额；帐户结余 _RAPXU~ 6-  
account book 帐簿 zEa3a  
account collected in advance 预收款项 &OsJnkY<<  
account current book 往来帐簿 O>}aK.
H  
account of after-acquired property 事后取得的财产报告 ['{mW4i  
account of defaulter 拖欠帐目 ]r|X[9  
account payable 应付帐款 >8QLo8)3C  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?*Jv&f#  
account receivable 应收帐款 tL LP2^_&  
account receivable report 应收帐款报表 -MeGJX:^I  
account statement 结单；帐单；会计财务报表 3>-^/  
account title 帐户名称；会计科目 \QQw1c+  
accountant's report 会计师报告 {wK98 >$a  
Accountant's Report Rules 会计师报告规则 0<
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accounting and auditing procedure 会计与审计程序；会计与核数程序 ](B+ilr   
Accounting Arrangements 《会计安排》 Ia[e7  
accounting basis 会计基础 r IY_1  
accounting by Official Receiver 破产管理署署长呈交的帐目 <&Y7Q[  
Accounting Circular 《会计通告》 7RDfhKdb  
accounting class 会计类别 j^>J*gLM}W  
accounting date 记帐日期；会计结算日期 /wKL" M-%  
accounting for money 款项核算 /u5MAl.<[  
Accounting Officer 会计主任 fgq#Oi}  
accounting period 会计报告期；会计期 *i&ks>4N  
accounting policy 会计政策；会计方针 :<!a.%=  
accounting practice 会计惯例 RYy_Ppn96f  
accounting principle 会计准则 3
u_[=a  
accounting record 会计记录 [Jwo,?w  
accounting report 会计报告 REli`"bR  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4Y;z46yM%  
Accounting Society of China 中国会计学会 [a`89'"z  
accounting statement 会计报表 ]h aZT\  
accounting system 会计制度；会计系统 zXIVHC,"{  
accounting transaction 会计事项；帐务交易 IyOb0WiEj  
accounting treatment 会计处理 n~@;[=o?5  
accounting year 会计年度 0p) #!$  
accretion 增值；添加 B!4chxzUZ  
accrual 应计项目；应累算数目 u%}zLwMH  
accrual basis 应计制；权责发生制 b:SjJA,HM  
accrual basis accounting 应计制会计；权责发生制会计 &Y4S[-   
accrue 应累算；应计 "@#^/m)  
accrued benefit 应累算利益 59 R;n.Q  
accrued charges 应计费用 f,9/Yg_  
accrued cumulative preference share dividend 应累算的累积优先股股息 sc
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accrued expenses 应累算费用 W9+H/T7!  
accrued interest payable 应付利息；应计未付利息 -XRn%4EX?  
accrued interest receivable 应收利息；应计未收利息 eVGO6 2|!  
accrued right 累算权益 gY|f[M|  
accruing profit 应累算的利润 5<^$9('  
accumulated fiscal reserve 累积财政储备 [
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accumulated profit 累积利润；滚存溢利 &e0BL z  
accumulated reserve 累积储备 ?0*,x)t  
accumulation of surplus income 累积收益盈余 VKqIFM1b  
acquired assets 既得资产 f{mWy1NH\  
acquisition 收购；购置；取得 U[,."w]T  
acquisition cost 购置成本 *t=8^q(K[  
acquisition expenses 购置费用 D<U^FT  
acquisition of 100% interest 收购全部股权 4z%::?  
acquisition of control 取得控制权 |qm_ESzl  
acquisition of fixed assets 购置固定资产 3dheT}XV?p  
acquisition of shell “买壳” Gj!9#on$7R  
acquisition price 收购价 79`OB##  
act of God 天灾 +Np[m$Z*  
acting partner 执事合伙人 =S+*=jA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [J{\Ke0<e1  
active partner 积极参与的合伙人 Fj;];1nt  
active trading 交投活跃 n/9.;9b$I  
actual circulation 实际流通 )cP&c=  
actual cost 实际成本 8z1#Q#5  
actual expenditure 实际开支；实际支出 x$hhH=  
actual income 实际入息；实际收入；实际收益 GBeWF-`B  
actual market 现货市场 *^aEUp6&  
actual price 现货价；实际价格 ``mnk>/  
actual profit 实际利润 v'RpsCov  
actual quotation 实盘；实际价位；实际报价 zbY2gq@?  
actual year basis 按实际年度计算 yzyBr1s  
actuals 实货 ![3 /!  
actuarial investigation 精算调查 G`D rY;  
actuarial principle 精算原则 `)y<X#[8  
actuarial report 精算师报告 # RoJD:9  
Actuarial Society of Hong Kong 香港精算学会 u1 Z;n  
actuarial valuation 精算师估值 8FT]B/^&m  
actuary 精算师 *Ri\7CqU"6  
ad referendum agreement 暂定协议；有待覆核的协定 =-bGH   
ad valorem duty 从价税；按值征税 $;iMo/  
ad valorem duty system 从价税制 amTeTo]Tg  
ad valorem fee 从价费 .q90+9Ek=  
ad valorem tariff 从价关税 FP=up#zl  
additional allowance 额外免税额 |qs8( 5z0  
additional amount for unexpired risk 未过期风险的额外款额 Kd r7 V  
additional assessable profit 补加应评税利润 &u+l`F^Z  
additional assessment 补加评税 IN8G4\r  
additional commitment 额外承担 f`<elWgc"  
additional commitment vote 额外承担拨款 /Fk]>|*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z`}z7e'>  
additional dependent parent allowance 供养父母额外免税额 jlxY|;gZ-0  
additional provision 额外拨款 /PZx['
g  
additional stamp duty 附加印花税 v*";A  
additional tax 补加税罚款；补加税款 JtvZ~s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Bo,>blspw  
adjudged bankrupt 被裁定破产 9\'JtZO  
adjudicated bankrupt 裁定破产人 9| g]M:{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ObPXVqG"?  
adjudication of bankruptcy 裁定破产；宣告破产 6,;dU-A+  
adjudication of insolvency 裁定无力偿还债务 %1oB!+tv  
adjusted actual 经调整的实数；调整后的实数 ~] &yHzp2  
adjusted current assets 经调整的流动资产；调整后的流动资产 a`e'HQ  
adjusted figure 经调整的数字；调整后的数额 ty8>(N(~  
adjusted liabilities 经调整的负债；调整后的负债 &t ~NR$@  
adjusted loss 经调整的亏损；调整后的亏损 5^ck$af  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 n!-]f.=P  
adjusted profit 经调整的利润；调整后的利润 v!`:{)2C  
adjusted surplus 经调整的盈余额；调整后的盈余额 /8#e < p  
adjusted value 经调整的价值；调整后的价值 
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adjustment 调整；修订；理算〔保险〕 m#Ydq(0+  
adjustment centre 调剂中心 jj&mRF0gCb  
adjustment lag 调整过程的时间差距；调整时差 5jq @ nq6  
adjustment mechanism 调整机制 ) 2lB  
adjustment of loss 亏损调整 ?6Wv["%  
adjustment process 调整过程；调整程序 wrQ02?  
adjustment range 调整幅度 ;Rlf[](iL  
administered exchange rate 受管制汇率 AQ&vq$