[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: E32z(:7M  
20fCWVw}?}  
A share Ａ股；甲类股份 Gi<f/xQk>  
abatement of tax 减税；减扣免税额 ?5(L.XFm  
ABN AMRO Bank N.V. 荷兰银行 M2s   
above-the-line expenditure 线上项目支出；经常预算支出  vo::y"  
above-the-line receipt 线上项目收入；经常预算收入 R=e`QMq  
ABSA Asia Limited 南非联合亚洲有限公司 I[4E?  
absolute change 绝对数值变更 y Bl<E$=  
absolute expenditure 实际开支 qHKZ5w  
absolute guideline figure 绝对准则数字 rW`F|F%  
absolute interest 绝对权益 #5H@/o8!s=  
absolute order of discharge 绝对破产解除令 PH7L#H^  
absolute profit margin 绝对利润幅度 9723f1&Vd  
absolute value 实值；绝对值 ,7QnZ=F  
absolutely vested interest 绝对既得权益 &>s(f-\8  
absorbed cost 已吸收成本；已分摊成本 Fj]S8wI  
absorption 吸收；分摊；合并 TuF:m"4  
absorption rate 吸收率；摊配率；分摊率 ,88Y1|:X  
ACB Finance Limited 亚洲商业财务有限公司 4;*V^\',9  
acceptable form of reciprocity 合理的互惠条件 0)P
18n"$  
acceptable rate 适当利率；适当汇率 VKs\b-1  
acceptance agreement 承兑协议 CD[7h  
acceptance for honour 参加承兑 t =*K?'ly  
acceptor 承兑人；接受人；受票人 P\M+ZA ;  
acceptor for honour 参加承兑人 sW]n~
kTt'  
accident insurance 意外保险 v4v+;[a%  
Accident Insurance Association of Hong Kong 香港意外保险公会 djSN{>S  
accident insurance scheme 意外保险计划 <pE G8_{}  
accident year basis 意外年度基准 `773& \PK  
accommodation 通融；贷款 !e7vc[N  
accommodation bill 通融票据；空头票据 TtvS|09p;  
accommodation party 汇票代发人 .U1dcL6  
account balance 帐户余额；帐户结余 3jI.!xD`  
account book 帐簿 Ym6ec|9;  
account collected in advance 预收款项 zJsoenU  
account current book 往来帐簿 6 %=BYDF  
account of after-acquired property 事后取得的财产报告 ko:I.6-K  
account of defaulter 拖欠帐目 */\.-L{h  
account payable 应付帐款 aQG#bh [  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -m@s 9k  
account receivable 应收帐款 ew"Fr1UGYZ  
account receivable report 应收帐款报表 YL.z|{\e  
account statement 结单；帐单；会计财务报表 ;C
vGIp&y  
account title 帐户名称；会计科目 =QC^7T  
accountant's report 会计师报告 x'KsQlI/  
Accountant's Report Rules 会计师报告规则 F#PJ+W*h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 jG2w(h/"  
Accounting Arrangements 《会计安排》 7 dzE"m  
accounting basis 会计基础 roA1=G\Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 5^Y/RS i  
Accounting Circular 《会计通告》 UQ8x#(`ak  
accounting class 会计类别 ku{aOV%  
accounting date 记帐日期；会计结算日期 BmM,vllO  
accounting for money 款项核算 Z\L@5.*ydE  
Accounting Officer 会计主任 Z-<u?f8{*  
accounting period 会计报告期；会计期 ' EDi6  
accounting policy 会计政策；会计方针  #.><A8J  
accounting practice 会计惯例 35>}$1?-6  
accounting principle 会计准则 6a@~;!GlI  
accounting record 会计记录 W"*R#:Q  
accounting report 会计报告 ep?0@5D}]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H94.E|Q\+  
Accounting Society of China 中国会计学会 5;{Bdvcv  
accounting statement 会计报表 w|HZI,~  
accounting system 会计制度；会计系统 /'1y`j<  
accounting transaction 会计事项；帐务交易 J v#^GNm  
accounting treatment 会计处理 :qbG%_PJ  
accounting year 会计年度 ypd?mw&1}  
accretion 增值；添加 j[fQs,efK  
accrual 应计项目；应累算数目 R\}YD*  
accrual basis 应计制；权责发生制 x.yL'J\)  
accrual basis accounting 应计制会计；权责发生制会计 rTm{-b)r  
accrue 应累算；应计 64lEB>VNm  
accrued benefit 应累算利益 >S!DIL  
accrued charges 应计费用 OeYLL4H  
accrued cumulative preference share dividend 应累算的累积优先股股息 {X$Mwqhpp;  
accrued expenses 应累算费用 CwvNxH#LVu  
accrued interest payable 应付利息；应计未付利息 X{ =[q|P  
accrued interest receivable 应收利息；应计未收利息 gp HwiFc  
accrued right 累算权益 ddP,_.0  
accruing profit 应累算的利润 4I*Mc%dD  
accumulated fiscal reserve 累积财政储备 !`_f\  
accumulated profit 累积利润；滚存溢利 KV_Ga8hs  
accumulated reserve 累积储备 0vp I#q  
accumulation of surplus income 累积收益盈余 ?~.&Y  
acquired assets 既得资产 e{;e  
acquisition 收购；购置；取得 gcxk'd  
acquisition cost 购置成本 Z-|C{1}A  
acquisition expenses 购置费用 1%"` =$q%  
acquisition of 100% interest 收购全部股权 JNaW>X$K  
acquisition of control 取得控制权 zRu`[b3u<  
acquisition of fixed assets 购置固定资产 2[po~}2-0  
acquisition of shell “买壳” QZr<=}
 
acquisition price 收购价 Bx-,"Z \  
act of God 天灾 Aa>gN  
acting partner 执事合伙人 BUinzW z{a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (OB8vTRXP  
active partner 积极参与的合伙人 8>q%1]X  
active trading 交投活跃 "6yiQ\`J  
actual circulation 实际流通 qD*\}b]9I  
actual cost 实际成本 Ra5'x)m36)  
actual expenditure 实际开支；实际支出 ?MM3LA! <  
actual income 实际入息；实际收入；实际收益 Fz&i lB  
actual market 现货市场 V^I/nuy  
actual price 现货价；实际价格 7[BL 1HI*  
actual profit 实际利润 }G+A_HF ^  
actual quotation 实盘；实际价位；实际报价 (Fzh1#  
actual year basis 按实际年度计算 j7#GqVS'  
actuals 实货 h(Ed%  
actuarial investigation 精算调查 %uVJLz  
actuarial principle 精算原则 i8_x1=A  
actuarial report 精算师报告 jHH   
Actuarial Society of Hong Kong 香港精算学会 %J7mZB9  
actuarial valuation 精算师估值 Ok
~{@\  
actuary 精算师 %D(prA_w  
ad referendum agreement 暂定协议；有待覆核的协定  |7zP8  
ad valorem duty 从价税；按值征税 ^YJA\d@  
ad valorem duty system 从价税制 %8CT -mQ  
ad valorem fee 从价费 Q5nyD/k4c  
ad valorem tariff 从价关税 Gr$*t,ZW  
additional allowance 额外免税额 Ln2C#Uf  
additional amount for unexpired risk 未过期风险的额外款额 i i
@1!o  
additional assessable profit 补加应评税利润 d[e:}1  
additional assessment 补加评税 m}[~A @qD  
additional commitment 额外承担 xg,]M/J  
additional commitment vote 额外承担拨款 6BU0hV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s9kLB
.  
additional dependent parent allowance 供养父母额外免税额 7. 9s.*  
additional provision 额外拨款 #A9_A%_.h  
additional stamp duty 附加印花税 iWM7,=1+  
additional tax 补加税罚款；补加税款 nX\]i~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }<ONxg6Kb  
adjudged bankrupt 被裁定破产 D4Y!,7WEVt  
adjudicated bankrupt 裁定破产人 _~ZQ b  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 VnSj:LUD  
adjudication of bankruptcy 裁定破产；宣告破产 P
!+nZXo  
adjudication of insolvency 裁定无力偿还债务 
!Vr45l  
adjusted actual 经调整的实数；调整后的实数 R``VQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 h2"|tTm,a  
adjusted figure 经调整的数字；调整后的数额 M1]6lg[si  
adjusted liabilities 经调整的负债；调整后的负债 &1E~ \
8U  
adjusted loss 经调整的亏损；调整后的亏损 Uc_`Eh3
y  
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 M=[q+A  
adjusted profit 经调整的利润；调整后的利润 b^,Mw8KsO  
adjusted surplus 经调整的盈余额；调整后的盈余额 BQ9`DYIb  
adjusted value 经调整的价值；调整后的价值 E[3
FdX8  
adjustment 调整；修订；理算〔保险〕 R g0 XW6  
adjustment centre 调剂中心 ) xvx6?Ah|  
adjustment lag 调整过程的时间差距；调整时差 2Cd --W+=  
adjustment mechanism 调整机制 r` `iC5Ii  
adjustment of loss 亏损调整 '!^E92  
adjustment process 调整过程；调整程序 40Qzo%eL  
adjustment range 调整幅度 oIvnF:c  
administered exchange rate 受管制汇率 W]D` f8r9