[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]

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A share Ａ股；甲类股份 tB4- of3+  
abatement of tax 减税；减扣免税额 |r!G(an1x4  
ABN AMRO Bank N.V. 荷兰银行 I3D8xl>P\  
above-the-line expenditure 线上项目支出；经常预算支出 l~wx8 ,?G  
above-the-line receipt 线上项目收入；经常预算收入 H?8KTl=e  
ABSA Asia Limited 南非联合亚洲有限公司 NA>h$N  
absolute change 绝对数值变更 @!&\Z[",  
absolute expenditure 实际开支 IM}T2\tZ}  
absolute guideline figure 绝对准则数字 h*{{_3,  
absolute interest 绝对权益 b40zYH`'{  
absolute order of discharge 绝对破产解除令 a-,!K  
absolute profit margin 绝对利润幅度 B5aFt ;Vj  
absolute value 实值；绝对值 T+zZOI  
absolutely vested interest 绝对既得权益 l2U"4d!o  
absorbed cost 已吸收成本；已分摊成本 %p)6m2Sb  
absorption 吸收；分摊；合并 r}MXX n,f  
absorption rate 吸收率；摊配率；分摊率 f@+[
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ACB Finance Limited 亚洲商业财务有限公司 gX5I`mm  
acceptable form of reciprocity 合理的互惠条件 i2/:' i  
acceptable rate 适当利率；适当汇率 5bR;R{:x  
acceptance agreement 承兑协议 0#KDvCBJ  
acceptance for honour 参加承兑 [S9T@Q  
acceptor 承兑人；接受人；受票人 |S|0'C*  
acceptor for honour 参加承兑人 &i4*tE3],  
accident insurance 意外保险 {3]g3mj  
Accident Insurance Association of Hong Kong 香港意外保险公会 2j `x^  
accident insurance scheme 意外保险计划 k!b\qS~Q  
accident year basis 意外年度基准 .a1WwI  
accommodation 通融；贷款 (EGsw o  
accommodation bill 通融票据；空头票据 8Br*  
accommodation party 汇票代发人 L"A ,7@:Vd  
account balance 帐户余额；帐户结余 h.ojj$f ,  
account book 帐簿 }:7'C. ."  
account collected in advance 预收款项 8i=J(5=  
account current book 往来帐簿 \,i9m9;y  
account of after-acquired property 事后取得的财产报告 z;@;jQ7  
account of defaulter 拖欠帐目 O E0w/{  
account payable 应付帐款 >xws  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -z./6dQ  
account receivable 应收帐款 '+N!3r{G  
account receivable report 应收帐款报表 |Xk'd@<  
account statement 结单；帐单；会计财务报表 N%%2!
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account title 帐户名称；会计科目 oE[wOq+  
accountant's report 会计师报告 N^pTj<M<g  
Accountant's Report Rules 会计师报告规则 3t5`,R1@t  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Ol6jx%Je`  
Accounting Arrangements 《会计安排》 N}b/;Y  
accounting basis 会计基础 G1z[v3T  
accounting by Official Receiver 破产管理署署长呈交的帐目 $As;Tvw.  
Accounting Circular 《会计通告》 E1usxF)  
accounting class 会计类别 O%;H#3kn&s  
accounting date 记帐日期；会计结算日期 bO>q`%&  
accounting for money 款项核算 z$$ E7i  
Accounting Officer 会计主任 zD:"O4ZM^^  
accounting period 会计报告期；会计期 z^$DXl@)h  
accounting policy 会计政策；会计方针 e`zx#v  
accounting practice 会计惯例 losm<  
accounting principle 会计准则 Ppi/`X  
accounting record 会计记录 D*BZp0x  
accounting report 会计报告 B:#5U85m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zgRZgVj  
Accounting Society of China 中国会计学会 v=e`e68U~  
accounting statement 会计报表 _^;+_6&[  
accounting system 会计制度；会计系统 .
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accounting transaction 会计事项；帐务交易 Osncl5PD)  
accounting treatment 会计处理 S7]\tw_L)  
accounting year 会计年度 4$.$j=Ct."  
accretion 增值；添加 lx$]f)%~  
accrual 应计项目；应累算数目 1$T;u~vg  
accrual basis 应计制；权责发生制 g cDo o2RE  
accrual basis accounting 应计制会计；权责发生制会计 @TF^6)4f  
accrue 应累算；应计 CZ"~N`  
accrued benefit 应累算利益 ]=\vl>W  
accrued charges 应计费用 qpzzk9ba[  
accrued cumulative preference share dividend 应累算的累积优先股股息 s\i:;`l:=5  
accrued expenses 应累算费用 i3#To}g5V  
accrued interest payable 应付利息；应计未付利息 Tlc3l}B*Z  
accrued interest receivable 应收利息；应计未收利息 A2>rS   
accrued right 累算权益 VWDXEa9  
accruing profit 应累算的利润 gv)F`uRWA  
accumulated fiscal reserve 累积财政储备
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accumulated profit 累积利润；滚存溢利 6Y?%G>$6  
accumulated reserve 累积储备 qNb|6/DG  
accumulation of surplus income 累积收益盈余 !wP|t#Sc9  
acquired assets 既得资产 ,p2BB"^_i  
acquisition 收购；购置；取得 8>^(-ca_  
acquisition cost 购置成本 C+ibLS4i  
acquisition expenses 购置费用 OiBDI3,|+  
acquisition of 100% interest 收购全部股权 uG<VQ2LM  
acquisition of control 取得控制权 r*?rwtFtg  
acquisition of fixed assets 购置固定资产 V6l~Aj}/  
acquisition of shell “买壳” xS.Rpx/8  
acquisition price 收购价 |m{Q_zAB  
act of God 天灾 ]gHxvT\E  
acting partner 执事合伙人 N6K%Wkz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 pkTg.70wU  
active partner 积极参与的合伙人 :lf;CT6$  
active trading 交投活跃 }#0MJ6L  
actual circulation 实际流通 &%J+d"n(  
actual cost 实际成本 oVi_X98R  
actual expenditure 实际开支；实际支出 :eIPPh|\  
actual income 实际入息；实际收入；实际收益 !;Hi9,<#7g  
actual market 现货市场 { a2Y7\C/  
actual price 现货价；实际价格 h M{&
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actual profit 实际利润 V.<$c1#=$  
actual quotation 实盘；实际价位；实际报价 55lL aus  
actual year basis 按实际年度计算 rb
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actuals 实货 _<Hx1l~  
actuarial investigation 精算调查 "s[Y$!#  
actuarial principle 精算原则 %1f, 8BM  
actuarial report 精算师报告 u=j|']hp#&  
Actuarial Society of Hong Kong 香港精算学会 b-Fv vA  
actuarial valuation 精算师估值 lIR0jgP@z  
actuary 精算师 iMgfF_r  
ad referendum agreement 暂定协议；有待覆核的协定 BPf;!.  
ad valorem duty 从价税；按值征税 $xx5+A%,  
ad valorem duty system 从价税制 )HZUCi/F]  
ad valorem fee 从价费 dFdll3bC  
ad valorem tariff 从价关税 P "S=RX#+  
additional allowance 额外免税额 bpe8 `b(#  
additional amount for unexpired risk 未过期风险的额外款额 [h"#Gwb=;  
additional assessable profit 补加应评税利润 -KzU''  
additional assessment 补加评税 t<`h(RczHI  
additional commitment 额外承担 aFkxR\x 6%  
additional commitment vote 额外承担拨款 X`,4pS Q;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iC U[X&  
additional dependent parent allowance 供养父母额外免税额 iQ[0d.(A  
additional provision 额外拨款 w8~J5XS  
additional stamp duty 附加印花税 L,@OOBD  
additional tax 补加税罚款；补加税款 79.J`}#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >z=_V|^$  
adjudged bankrupt 被裁定破产 `i{k^Q  
adjudicated bankrupt 裁定破产人 G5^gwG+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y~RZf /`  
adjudication of bankruptcy 裁定破产；宣告破产 HSt|Ua.c/h  
adjudication of insolvency 裁定无力偿还债务 WA);Z=  
adjusted actual 经调整的实数；调整后的实数 pB @l+ n^  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]mU,y$IQ  
adjusted figure 经调整的数字；调整后的数额
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adjusted liabilities 经调整的负债；调整后的负债 A<6V$e$:2  
adjusted loss 经调整的亏损；调整后的亏损 C:tA|<b|  
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` swEj  
adjusted profit 经调整的利润；调整后的利润 \L#BAB6z  
adjusted surplus 经调整的盈余额；调整后的盈余额 1'|6IR1'  
adjusted value 经调整的价值；调整后的价值 +mBJvrI  
adjustment 调整；修订；理算〔保险〕 +MQvq\%tG  
adjustment centre 调剂中心 a S- rng  
adjustment lag 调整过程的时间差距；调整时差 J CIm*6~  
adjustment mechanism 调整机制 T;-Zl[H  
adjustment of loss 亏损调整 DSwF }  
adjustment process 调整过程；调整程序 nG#lrYZw  
adjustment range 调整幅度 &77]h%B>  
administered exchange rate 受管制汇率 v}6YbY Tq