[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: iy9VruT<x  
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A share Ａ股；甲类股份 >,w P!;dh  
abatement of tax 减税；减扣免税额 pb=HVjW<  
ABN AMRO Bank N.V. 荷兰银行 <v-92?  
above-the-line expenditure 线上项目支出；经常预算支出 'Sk6U]E~  
above-the-line receipt 线上项目收入；经常预算收入 ,dq`EsHg`M  
ABSA Asia Limited 南非联合亚洲有限公司 w5=EtKTi  
absolute change 绝对数值变更 {Bv`i8e  
absolute expenditure 实际开支 n]Ebwznt-  
absolute guideline figure 绝对准则数字 @@xF#3   
absolute interest 绝对权益 1r&AB!Z #  
absolute order of discharge 绝对破产解除令 Ut=0~x.=<  
absolute profit margin 绝对利润幅度 n7'<3t  
absolute value 实值；绝对值 0MhxFoFO  
absolutely vested interest 绝对既得权益 w7[
0  
absorbed cost 已吸收成本；已分摊成本 CTh1;U20  
absorption 吸收；分摊；合并 &A#90xzF  
absorption rate 吸收率；摊配率；分摊率 Is~yVB02  
ACB Finance Limited 亚洲商业财务有限公司 +0)5H>h  
acceptable form of reciprocity 合理的互惠条件 yl|R:/2 V  
acceptable rate 适当利率；适当汇率 QTJrJD  
acceptance agreement 承兑协议 vV2o[\o^  
acceptance for honour 参加承兑 m.
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acceptor 承兑人；接受人；受票人 gB'`I(q5.  
acceptor for honour 参加承兑人 LE Jlo%M  
accident insurance 意外保险 l$qmn$Uc  
Accident Insurance Association of Hong Kong 香港意外保险公会 ! vi4* @:  
accident insurance scheme 意外保险计划 ~MD><w>  
accident year basis 意外年度基准 72% {Wh/  
accommodation 通融；贷款 gS0,')w  
accommodation bill 通融票据；空头票据 *GB$sXF  
accommodation party 汇票代发人 ook' u}h  
account balance 帐户余额；帐户结余 f2 Vpe
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account book 帐簿 )Ep@$Gv|S  
account collected in advance 预收款项 SlM>";C\  
account current book 往来帐簿 q rOB_Nz  
account of after-acquired property 事后取得的财产报告 AZ]Z,s6  
account of defaulter 拖欠帐目 Yl
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account payable 应付帐款 XWJ0=t&}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 XP3QBq  
account receivable 应收帐款 vjY);aQ  
account receivable report 应收帐款报表 DB!uv[c  
account statement 结单；帐单；会计财务报表 6i55Ja  
account title 帐户名称；会计科目 (p}9 ^Y  
accountant's report 会计师报告 k{!iDZr&f,  
Accountant's Report Rules 会计师报告规则 i]V F'tG  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^!XU+e+:0  
Accounting Arrangements 《会计安排》 MX%|hIOpr  
accounting basis 会计基础 ;g!xQvcR  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ji)%Y5F  
Accounting Circular 《会计通告》 Zz{[Al{  
accounting class 会计类别 wK/}E h\^  
accounting date 记帐日期；会计结算日期 &n,xGIG  
accounting for money 款项核算 6uv'r;U]  
Accounting Officer 会计主任 jLpgWt`8)E  
accounting period 会计报告期；会计期 )@?Qt2  
accounting policy 会计政策；会计方针 &C!g(fS  
accounting practice 会计惯例 !^rITiy  
accounting principle 会计准则 lU
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accounting record 会计记录 +;{rU&  
accounting report 会计报告 =Td#2V;0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G=+!d&mbg  
Accounting Society of China 中国会计学会 d{(s-  
accounting statement 会计报表 =+kvL2nx-  
accounting system 会计制度；会计系统 }j]<&I}  
accounting transaction 会计事项；帐务交易 _%C_uBLi  
accounting treatment 会计处理 0$Qn
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accounting year 会计年度 %`8KG(F^  
accretion 增值；添加 mCZF5r  
accrual 应计项目；应累算数目 O#<|[Dzw  
accrual basis 应计制；权责发生制 d7n4zx1Hh  
accrual basis accounting 应计制会计；权责发生制会计 `*.r'k2R  
accrue 应累算；应计 4C2>0O<^s  
accrued benefit 应累算利益 @8}-0c  
accrued charges 应计费用 mRix0XBI~  
accrued cumulative preference share dividend 应累算的累积优先股股息 Lk$Je O  
accrued expenses 应累算费用 T% jjs  
accrued interest payable 应付利息；应计未付利息 y'i:%n}I  
accrued interest receivable 应收利息；应计未收利息 NG4eEnic!a  
accrued right 累算权益 o)$Q]N##  
accruing profit 应累算的利润 ^loF#d=s  
accumulated fiscal reserve 累积财政储备 k1@ A'n  
accumulated profit 累积利润；滚存溢利 kM}ic(K  
accumulated reserve 累积储备 ]-+.lR%vd9  
accumulation of surplus income 累积收益盈余 pEqr0Qwh  
acquired assets 既得资产 N23+1h  
acquisition 收购；购置；取得
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acquisition cost 购置成本 D|8sjp4  
acquisition expenses 购置费用 H_xQ>~b
 
acquisition of 100% interest 收购全部股权 7J</7\  
acquisition of control 取得控制权 d[qEP6B  
acquisition of fixed assets 购置固定资产 %<bG%V(  
acquisition of shell “买壳” jQw`*Y/,  
acquisition price 收购价 \I`=JKYT  
act of God 天灾 ~ L i%  
acting partner 执事合伙人 !Barc,kA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [f0oB$  
active partner 积极参与的合伙人 K[3D{=  
active trading 交投活跃 HnYFE@Nl:U  
actual circulation 实际流通 n+A'XBHk  
actual cost 实际成本 !EyGJa[i  
actual expenditure 实际开支；实际支出 d"e%tsj  
actual income 实际入息；实际收入；实际收益 $=S'#^Z  
actual market 现货市场 1zEZ\G  
actual price 现货价；实际价格 '"G %0y  
actual profit 实际利润 /d]V{I~6  
actual quotation 实盘；实际价位；实际报价 3 MI) E  
actual year basis 按实际年度计算 UHsrZgIRYT  
actuals 实货 p7ns(g@9  
actuarial investigation 精算调查 \p =W4W/  
actuarial principle 精算原则 }G:uzud10  
actuarial report 精算师报告 4q2=:"z4  
Actuarial Society of Hong Kong 香港精算学会 j@_) F^12  
actuarial valuation 精算师估值 c<t3y7  
actuary 精算师 Rs(CrB/M  
ad referendum agreement 暂定协议；有待覆核的协定 {"@b`  
ad valorem duty 从价税；按值征税 =-s20 mdj  
ad valorem duty system 从价税制 8BoT%kVeJv  
ad valorem fee 从价费 p'w"V6k('~  
ad valorem tariff 从价关税 Lb3K};SIV  
additional allowance 额外免税额 +8@`lDnr  
additional amount for unexpired risk 未过期风险的额外款额 #Ot*jb1  
additional assessable profit 补加应评税利润 P.H/H04+  
additional assessment 补加评税 R4rm>zisVX  
additional commitment 额外承担 e7)%=F/)  
additional commitment vote 额外承担拨款 zL!~,B8C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ws=9u-  
additional dependent parent allowance 供养父母额外免税额 ff5 Lwf{{  
additional provision 额外拨款 9'*ZEl^?D  
additional stamp duty 附加印花税 '2qxcco  
additional tax 补加税罚款；补加税款 [E :`jY  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {-7yZ]OO$  
adjudged bankrupt 被裁定破产 pGcx jm  
adjudicated bankrupt 裁定破产人 aSj1P/A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?GD?J(S  
adjudication of bankruptcy 裁定破产；宣告破产 meVVRFQ2+  
adjudication of insolvency 裁定无力偿还债务 ("M#R!3  
adjusted actual 经调整的实数；调整后的实数 A(@gv8e[H^  
adjusted current assets 经调整的流动资产；调整后的流动资产 K7R])*B.~  
adjusted figure 经调整的数字；调整后的数额 kI[O{<kQ  
adjusted liabilities 经调整的负债；调整后的负债 ,IZxlf%  
adjusted loss 经调整的亏损；调整后的亏损
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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
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adjusted profit 经调整的利润；调整后的利润 !7a^8   
adjusted surplus 经调整的盈余额；调整后的盈余额 f/WM}Hpj  
adjusted value 经调整的价值；调整后的价值  - $MC  
adjustment 调整；修订；理算〔保险〕 o_KcnVQ\  
adjustment centre 调剂中心 g!) LhE  
adjustment lag 调整过程的时间差距；调整时差 |I^Jn@Mq:  
adjustment mechanism 调整机制 8JOht(
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adjustment of loss 亏损调整 Wv*BwiQ  
adjustment process 调整过程；调整程序 MfpWow-#{  
adjustment range 调整幅度 HtXBaIl\  
administered exchange rate 受管制汇率 /zP)2q^