[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: }'
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JZM:R  
A share Ａ股；甲类股份 m\O|BMHn  
abatement of tax 减税；减扣免税额 ?.%'[n>P  
ABN AMRO Bank N.V. 荷兰银行 :2_8.+:  
above-the-line expenditure 线上项目支出；经常预算支出 Q $5U5hb
 
above-the-line receipt 线上项目收入；经常预算收入 uv$t>_^  
ABSA Asia Limited 南非联合亚洲有限公司 lmjoSINy  
absolute change 绝对数值变更 SC6cFyp2  
absolute expenditure 实际开支 a$K.Or}  
absolute guideline figure 绝对准则数字 E"{2R>mU~  
absolute interest 绝对权益 _Boe"  
absolute order of discharge 绝对破产解除令 A tU!8Z  
absolute profit margin 绝对利润幅度 @ a?^2X^  
absolute value 实值；绝对值 2A^>>Q/,u  
absolutely vested interest 绝对既得权益 /y~ "n4CK~  
absorbed cost 已吸收成本；已分摊成本 5\6S5JyIL  
absorption 吸收；分摊；合并 O?I~XM'S  
absorption rate 吸收率；摊配率；分摊率 4gRt^T-?  
ACB Finance Limited 亚洲商业财务有限公司 eJv_`#R&Of  
acceptable form of reciprocity 合理的互惠条件 5C^oqUZ  
acceptable rate 适当利率；适当汇率 ;#F7Fp*U  
acceptance agreement 承兑协议 X\dPQwas M  
acceptance for honour 参加承兑 w?LDaSz\t  
acceptor 承兑人；接受人；受票人 !qjIhZi  
acceptor for honour 参加承兑人 j(*ZPo>o D  
accident insurance 意外保险 ZI8*PX%2  
Accident Insurance Association of Hong Kong 香港意外保险公会 r6#It$NU  
accident insurance scheme 意外保险计划 ^3B&E^R  
accident year basis 意外年度基准 7@@,4_q E  
accommodation 通融；贷款 |9X$@R  
accommodation bill 通融票据；空头票据 QlmZ4fT[r  
accommodation party 汇票代发人 hCcAAF*I;5  
account balance 帐户余额；帐户结余 snW=9b)m  
account book 帐簿 4)i(`/U  
account collected in advance 预收款项 >#Obhs|S{C  
account current book 往来帐簿 MI,b`pQ  
account of after-acquired property 事后取得的财产报告 uN)o|7  
account of defaulter 拖欠帐目 37SbF,G  
account payable 应付帐款 E>} (r%B  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9O.okU  
account receivable 应收帐款 JQtBt2  
account receivable report 应收帐款报表 ? V0!N;  
account statement 结单；帐单；会计财务报表 )zR(e>VX  
account title 帐户名称；会计科目 I!L`W _  
accountant's report 会计师报告 !&n'1gJ)kd  
Accountant's Report Rules 会计师报告规则 jM'kY|<g;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 DV  
Accounting Arrangements 《会计安排》 Wt%+q{  
accounting basis 会计基础 _7#9nJ3|  
accounting by Official Receiver 破产管理署署长呈交的帐目 i#lnS
J08  
Accounting Circular 《会计通告》 tlnU2TT_f  
accounting class 会计类别 *QIlh" "6  
accounting date 记帐日期；会计结算日期 A=(<g";m  
accounting for money 款项核算 `=zlS"dQ  
Accounting Officer 会计主任 8?> #  
accounting period 会计报告期；会计期 Y$%z]i5  
accounting policy 会计政策；会计方针 0^L>J" o  
accounting practice 会计惯例 ^bZ'z  
accounting principle 会计准则 122%KS  
accounting record 会计记录 %ZajM  
accounting report 会计报告 I)B+h8l72<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [f?fA[,[  
Accounting Society of China 中国会计学会 S{qc1qj  
accounting statement 会计报表 zv^km5by  
accounting system 会计制度；会计系统 `}Of'i   
accounting transaction 会计事项；帐务交易 / X #4  
accounting treatment 会计处理 =u5a'bp0;;  
accounting year 会计年度 IsC`r7  
accretion 增值；添加 d=q&%gqN  
accrual 应计项目；应累算数目
h "Mi D  
accrual basis 应计制；权责发生制 1TagQ  
accrual basis accounting 应计制会计；权责发生制会计 ?OYK'p.  
accrue 应累算；应计 4DYa~ =w  
accrued benefit 应累算利益 vH^6O:V  
accrued charges 应计费用 _>G
.  
accrued cumulative preference share dividend 应累算的累积优先股股息 gB;5&;T:  
accrued expenses 应累算费用 AO R{Xm  
accrued interest payable 应付利息；应计未付利息 6dCS Gb  
accrued interest receivable 应收利息；应计未收利息 s?:&#  
accrued right 累算权益 2+2Gl7" s  
accruing profit 应累算的利润 I:ag}L 8`  
accumulated fiscal reserve 累积财政储备 zXop@"(e  
accumulated profit 累积利润；滚存溢利 [%);N\o2Y  
accumulated reserve 累积储备 8,0WHivg  
accumulation of surplus income 累积收益盈余 Hz*5ZIw  
acquired assets 既得资产 *CIR$sS  
acquisition 收购；购置；取得 Mj guH5Uy  
acquisition cost 购置成本 <K( qv^C  
acquisition expenses 购置费用 3?do|>  
acquisition of 100% interest 收购全部股权 -|
"[S"e  
acquisition of control 取得控制权 pn:) Rq0  
acquisition of fixed assets 购置固定资产 ","O8'$OC  
acquisition of shell “买壳” E=H>|FgS  
acquisition price 收购价 zA ; 7Nv$3  
act of God 天灾 eWgqds&#  
acting partner 执事合伙人 J|uxn<E<>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 l8Xgz aW  
active partner 积极参与的合伙人 ,v
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active trading 交投活跃 |2$ wJ$I  
actual circulation 实际流通 H'Oy._,]t  
actual cost 实际成本 Ap:mc:  
actual expenditure 实际开支；实际支出 -kGwbV}  
actual income 实际入息；实际收入；实际收益 fI_I0dc.p  
actual market 现货市场 ,R-T( <r  
actual price 现货价；实际价格 X6hp}  
actual profit 实际利润 K~C6dy  
actual quotation 实盘；实际价位；实际报价 !iys\ AV  
actual year basis 按实际年度计算 z!M8lpIM  
actuals 实货 nRE(RbRe  
actuarial investigation 精算调查 3 >~W_c9@  
actuarial principle 精算原则 kE8\\}B7  
actuarial report 精算师报告 L<}0}y  
Actuarial Society of Hong Kong 香港精算学会 .~nk'm  
actuarial valuation 精算师估值 *&=sL  
actuary 精算师 2@A%;f0Q  
ad referendum agreement 暂定协议；有待覆核的协定 zF)&o}  
ad valorem duty 从价税；按值征税 bPlqS+ai_  
ad valorem duty system 从价税制 RjcU0$Hi  
ad valorem fee 从价费 V!{}%;f  
ad valorem tariff 从价关税 Sj[iKCEKtv  
additional allowance 额外免税额 pZ@)9c  
additional amount for unexpired risk 未过期风险的额外款额 \Nvu[ P  
additional assessable profit 补加应评税利润 c\J?J>x
z  
additional assessment 补加评税 8p;|&7  
additional commitment 额外承担 5 $vUdDTg  
additional commitment vote 额外承担拨款 xy^t_];X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +
.EP_2f9  
additional dependent parent allowance 供养父母额外免税额 7gk}f%,3P  
additional provision 额外拨款 A(2\Gfe  
additional stamp duty 附加印花税  y[C++Q  
additional tax 补加税罚款；补加税款 (uxe<'Co|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }Ai_peO0a  
adjudged bankrupt 被裁定破产 InAx;2'A:  
adjudicated bankrupt 裁定破产人 _ s1pif  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9GV1@'<Y]  
adjudication of bankruptcy 裁定破产；宣告破产 U5iyvU=UG  
adjudication of insolvency 裁定无力偿还债务 tbH`VD"u  
adjusted actual 经调整的实数；调整后的实数 yMd<<:Ap  
adjusted current assets 经调整的流动资产；调整后的流动资产 o4zX 41W  
adjusted figure 经调整的数字；调整后的数额 SqF `xw  
adjusted liabilities 经调整的负债；调整后的负债 f*:DH4g }B  
adjusted loss 经调整的亏损；调整后的亏损 9i=HZ\s3  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ki8;:m4  
adjusted profit 经调整的利润；调整后的利润 SyB2A\A  
adjusted surplus 经调整的盈余额；调整后的盈余额 }%T8?d]  
adjusted value 经调整的价值；调整后的价值 J[k,S(Y  
adjustment 调整；修订；理算〔保险〕 Ik\n/EE  
adjustment centre 调剂中心  s-Z<  
adjustment lag 调整过程的时间差距；调整时差 t)i{=8rq  
adjustment mechanism 调整机制 a(eKb2CX  
adjustment of loss 亏损调整 .:b&$~<  
adjustment process 调整过程；调整程序 tQ@%3`  
adjustment range 调整幅度 *3 Vic  
administered exchange rate 受管制汇率 C)a;zU;9