[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: c<-F_+[  
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A share Ａ股；甲类股份 s\2
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abatement of tax 减税；减扣免税额 IaMZ
Pl  
ABN AMRO Bank N.V. 荷兰银行 cdiDfiE  
above-the-line expenditure 线上项目支出；经常预算支出 .|W0B+Z8  
above-the-line receipt 线上项目收入；经常预算收入 V'?bZcRr~  
ABSA Asia Limited 南非联合亚洲有限公司 |s[kY  
absolute change 绝对数值变更 2L"$p?  
absolute expenditure 实际开支 Pu/X_D-#Gi  
absolute guideline figure 绝对准则数字 QY2/mtI  
absolute interest 绝对权益 x}v]JEIf[Q  
absolute order of discharge 绝对破产解除令 .<&o, D  
absolute profit margin 绝对利润幅度 Ey<vvZ  
absolute value 实值；绝对值 K"4m)B~@Y  
absolutely vested interest 绝对既得权益 dd1CuOd6(1  
absorbed cost 已吸收成本；已分摊成本 h M$K?t  
absorption 吸收；分摊；合并 iR}3 [  
absorption rate 吸收率；摊配率；分摊率 4UwXrEQp  
ACB Finance Limited 亚洲商业财务有限公司 s jl(  
acceptable form of reciprocity 合理的互惠条件 mU0j K@^&M  
acceptable rate 适当利率；适当汇率 =)_9GO  
acceptance agreement 承兑协议 7|Z=#3INw  
acceptance for honour 参加承兑 Wmri%  
acceptor 承兑人；接受人；受票人 n7-|\p!xP6  
acceptor for honour 参加承兑人 eaLR-+vEB  
accident insurance 意外保险 S}L$-7Ct  
Accident Insurance Association of Hong Kong 香港意外保险公会 "<['W(  
accident insurance scheme 意外保险计划 KFQ4vavNh  
accident year basis 意外年度基准 |dNJx<-  
accommodation 通融；贷款 c#o(y6  
accommodation bill 通融票据；空头票据 1
EE4N\  
accommodation party 汇票代发人 @ 3n;>oi  
account balance 帐户余额；帐户结余 UQ]W
BS\  
account book 帐簿 $Ro]]NUz|  
account collected in advance 预收款项 PP/EZ^]b  
account current book 往来帐簿 X*ZTn 7<
 
account of after-acquired property 事后取得的财产报告 jw63sn  
account of defaulter 拖欠帐目 K @x4>9 3n  
account payable 应付帐款 iA*^`NMaT  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /$a>f>EJ  
account receivable 应收帐款 )}ygzKEa  
account receivable report 应收帐款报表 0zJT_H+  
account statement 结单；帐单；会计财务报表 BG ]w2=  
account title 帐户名称；会计科目 <zd_-Ysn  
accountant's report 会计师报告 > mI1wV[  
Accountant's Report Rules 会计师报告规则 wxC&KrRF  
accounting and auditing procedure 会计与审计程序；会计与核数程序
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Accounting Arrangements 《会计安排》 /mS|Byx  
accounting basis 会计基础 ]x)^/d  
accounting by Official Receiver 破产管理署署长呈交的帐目 a^:on?:9  
Accounting Circular 《会计通告》 ]M^k ~Xa  
accounting class 会计类别 5Bwr\]%$P  
accounting date 记帐日期；会计结算日期 h
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accounting for money 款项核算 ,q9nHZG^  
Accounting Officer 会计主任 {jyI7r#X  
accounting period 会计报告期；会计期 $y%X#:eLJ  
accounting policy 会计政策；会计方针 TpnJm%9`)t  
accounting practice 会计惯例 pF0sXvWGG  
accounting principle 会计准则 M$Sq3m`{!  
accounting record 会计记录 )y~FeKh  
accounting report 会计报告 8w,+Y]X<P[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 VTS7K2lBvX  
Accounting Society of China 中国会计学会 2pr#qh8  
accounting statement 会计报表 KMs[/|HX\  
accounting system 会计制度；会计系统 1P8XV
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accounting transaction 会计事项；帐务交易 18`Y Y\u(  
accounting treatment 会计处理 6yn34'yw  
accounting year 会计年度 V$ 8go#5  
accretion 增值；添加 pr~%%fCh  
accrual 应计项目；应累算数目 d6(R-k#B  
accrual basis 应计制；权责发生制 oe (})M  
accrual basis accounting 应计制会计；权责发生制会计 4o/}KUu(*  
accrue 应累算；应计 sR~D3-  
accrued benefit 应累算利益 ]o!rK<  
accrued charges 应计费用 6YErF|  
accrued cumulative preference share dividend 应累算的累积优先股股息 $] ])FM"b  
accrued expenses 应累算费用 ^nO0/nqz]  
accrued interest payable 应付利息；应计未付利息 /#<R  
accrued interest receivable 应收利息；应计未收利息 +qPpPjG;  
accrued right 累算权益 &^q!,7.J  
accruing profit 应累算的利润 5OJ8o>BF  
accumulated fiscal reserve 累积财政储备 0iKSUwps  
accumulated profit 累积利润；滚存溢利 ajM3Uwnr  
accumulated reserve 累积储备 2SjH7 '  
accumulation of surplus income 累积收益盈余 ?"hrCEHV{9  
acquired assets 既得资产 c+BD37S  
acquisition 收购；购置；取得 S['rfD>9  
acquisition cost 购置成本 !x E/  
acquisition expenses 购置费用 5{zmuv:  
acquisition of 100% interest 收购全部股权 j\I{
pW-  
acquisition of control 取得控制权 YLXLaC[  
acquisition of fixed assets 购置固定资产 wOMrUWB0  
acquisition of shell “买壳” `s )- lI  
acquisition price 收购价 D,3Kx ^  
act of God 天灾 j ."L=  
acting partner 执事合伙人 ?&gqGU}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^uWPbW&/q  
active partner 积极参与的合伙人 [TW?sW^0  
active trading 交投活跃 61aU~w11a  
actual circulation 实际流通 "V=IG{.  
actual cost 实际成本 @~=*W5  
actual expenditure 实际开支；实际支出 $a@T:zfe  
actual income 实际入息；实际收入；实际收益 (^{tu89ab  
actual market 现货市场 #oYPe:8|m  
actual price 现货价；实际价格 QLPb5{>KDS  
actual profit 实际利润 &g;&=<#I  
actual quotation 实盘；实际价位；实际报价 4ZUTF3  
actual year basis 按实际年度计算 B0M(&)!%  
actuals 实货 h]+UK14m  
actuarial investigation 精算调查 -n:
~m p  
actuarial principle 精算原则 x>]14bLz  
actuarial report 精算师报告 .S_7R/2(?  
Actuarial Society of Hong Kong 香港精算学会 +!~"ooQZh  
actuarial valuation 精算师估值 2iWSk6%R  
actuary 精算师 jW8,}Xs  
ad referendum agreement 暂定协议；有待覆核的协定 !&eKq?P{j  
ad valorem duty 从价税；按值征税 LJ8 t@ui  
ad valorem duty system 从价税制 sBq-"YcjR  
ad valorem fee 从价费 XfYbWR  
ad valorem tariff 从价关税 "y9]>9:$-  
additional allowance 额外免税额 3>'TYXs-  
additional amount for unexpired risk 未过期风险的额外款额 u\y $<  
additional assessable profit 补加应评税利润 _'*Vcu`Y  
additional assessment 补加评税 K\trT!I  
additional commitment 额外承担 j&N {j_M
 
additional commitment vote 额外承担拨款 ?Tlt(%f  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hNRN`\5Z  
additional dependent parent allowance 供养父母额外免税额 u*S-Pji,x  
additional provision 额外拨款 U[R[VY7  
additional stamp duty 附加印花税 p9y@5z  
additional tax 补加税罚款；补加税款 'PqKb%B|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "!B\c9q
 
adjudged bankrupt 被裁定破产 z 0}JiWR  
adjudicated bankrupt 裁定破产人 5$?)f&M  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 KSYHG  
adjudication of bankruptcy 裁定破产；宣告破产 h}U>K4BJ  
adjudication of insolvency 裁定无力偿还债务 \zT{zO&!  
adjusted actual 经调整的实数；调整后的实数 Be~'@  
adjusted current assets 经调整的流动资产；调整后的流动资产 9*2Q'z}_  
adjusted figure 经调整的数字；调整后的数额 b[2 #t  
adjusted liabilities 经调整的负债；调整后的负债 m S4N%Q  
adjusted loss 经调整的亏损；调整后的亏损 OQJ#>*?  
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 S]Qf p,  
adjusted profit 经调整的利润；调整后的利润 ( }RJW:  
adjusted surplus 经调整的盈余额；调整后的盈余额 Djr/!j
  
adjusted value 经调整的价值；调整后的价值 7PW7&]-WQ  
adjustment 调整；修订；理算〔保险〕 _u9bZ'  
adjustment centre 调剂中心 eyzXHS*s;L  
adjustment lag 调整过程的时间差距；调整时差  X@Bg_9\i  
adjustment mechanism 调整机制 4J{W8jX  
adjustment of loss 亏损调整 [$D%]]/,  
adjustment process 调整过程；调整程序 rNoCmNm  
adjustment range 调整幅度 ANRZQpnXQ  
administered exchange rate 受管制汇率 '!"rE1e