[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: r7t
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:kycIM]s  
A share Ａ股；甲类股份 h&7] Bp  
abatement of tax 减税；减扣免税额 b\zRwp  
ABN AMRO Bank N.V. 荷兰银行 @MfuV4 *  
above-the-line expenditure 线上项目支出；经常预算支出 o.tCw\M$g  
above-the-line receipt 线上项目收入；经常预算收入 C;DNL^  
ABSA Asia Limited 南非联合亚洲有限公司 CroI,=a&,  
absolute change 绝对数值变更 (wmMHo|  
absolute expenditure 实际开支 Z, Kbt  
absolute guideline figure 绝对准则数字
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absolute interest 绝对权益 )!1; =  
absolute order of discharge 绝对破产解除令 iSTr;>A  
absolute profit margin 绝对利润幅度 bl|k6{A  
absolute value 实值；绝对值 dhe?7r]u  
absolutely vested interest 绝对既得权益 {mPaloA  
absorbed cost 已吸收成本；已分摊成本 [/#c9RA  
absorption 吸收；分摊；合并 |irqv< r  
absorption rate 吸收率；摊配率；分摊率 8?S32Gdu  
ACB Finance Limited 亚洲商业财务有限公司 /^~3Ib8Fw+  
acceptable form of reciprocity 合理的互惠条件 ~Mv@Bl  
acceptable rate 适当利率；适当汇率 ||y5XXs  
acceptance agreement 承兑协议 .BsZ.!MPL(  
acceptance for honour 参加承兑 7<Fp3N 3  
acceptor 承兑人；接受人；受票人 (~/VP3.S  
acceptor for honour 参加承兑人 n{F$ ,a  
accident insurance 意外保险 EG5'kYw2  
Accident Insurance Association of Hong Kong 香港意外保险公会 [GeJn\C_?  
accident insurance scheme 意外保险计划 .I{b]
6  
accident year basis 意外年度基准 DG8LoWZ  
accommodation 通融；贷款 U^4 /rbQ  
accommodation bill 通融票据；空头票据 N9r}nqCN  
accommodation party 汇票代发人 hd~X c  
account balance 帐户余额；帐户结余 P&3'N~k-  
account book 帐簿 JGPLVw  
account collected in advance 预收款项 Gx?p,Fj  
account current book 往来帐簿 7<[p1C*B  
account of after-acquired property 事后取得的财产报告 i<|5~tm  
account of defaulter 拖欠帐目 X>mY`$!/  
account payable 应付帐款 -;_`>OU{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G#/}
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account receivable 应收帐款 #Ag-?k  
account receivable report 应收帐款报表 kLVf}J~?  
account statement 结单；帐单；会计财务报表 OKfJ  
account title 帐户名称；会计科目 4C^;lK  
accountant's report 会计师报告 Efi@hdEV  
Accountant's Report Rules 会计师报告规则 =>Y b~r71  
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》 P0J3ci}^  
accounting basis 会计基础 ud K)F$7  
accounting by Official Receiver 破产管理署署长呈交的帐目 .Gv9RKgd~  
Accounting Circular 《会计通告》 2Yt#%
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accounting class 会计类别 \P]w^  
accounting date 记帐日期；会计结算日期 <v;;:RB6 c  
accounting for money 款项核算 k"|4 LPv[  
Accounting Officer 会计主任 ~<Z;)e  
accounting period 会计报告期；会计期 TEl:;4  
accounting policy 会计政策；会计方针 &P&LjHFK  
accounting practice 会计惯例 *vFVXJ
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accounting principle 会计准则 Z]l<,m  
accounting record 会计记录 2't<Hl1qN  
accounting report 会计报告 T^u][I3*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O(;K]8  
Accounting Society of China 中国会计学会 {]plT~{e  
accounting statement 会计报表 7 Xe|P1@)  
accounting system 会计制度；会计系统 !YL|R[nDH|  
accounting transaction 会计事项；帐务交易 J&}/Xw)  
accounting treatment 会计处理 kH1hsDe|&y  
accounting year 会计年度 mD-qJ6AM  
accretion 增值；添加 G?!b00H  
accrual 应计项目；应累算数目 j<>|Hi #`  
accrual basis 应计制；权责发生制 />;1 }  
accrual basis accounting 应计制会计；权责发生制会计 U>6MT@\  
accrue 应累算；应计 egboLqn  
accrued benefit 应累算利益 8;;!2>N  
accrued charges 应计费用 Zh`lC1l'  
accrued cumulative preference share dividend 应累算的累积优先股股息 (&0%![j&  
accrued expenses 应累算费用 a'f"Zdh%w  
accrued interest payable 应付利息；应计未付利息 Ar4E $\W  
accrued interest receivable 应收利息；应计未收利息 cVJ
"^wgBt  
accrued right 累算权益 ;4tVFqR  
accruing profit 应累算的利润 }$3eRu +  
accumulated fiscal reserve 累积财政储备 ^D\1F$AjC  
accumulated profit 累积利润；滚存溢利 B7(~m8:eH7  
accumulated reserve 累积储备 ~n%~ Z|mMF  
accumulation of surplus income 累积收益盈余 fv_}7t7  
acquired assets 既得资产 sfi.zuG  
acquisition 收购；购置；取得 I& ]d6,  
acquisition cost 购置成本 XVAyuuTg\  
acquisition expenses 购置费用 gO%#'Eb2  
acquisition of 100% interest 收购全部股权 :S}!i?n  
acquisition of control 取得控制权 lxy_O0n  
acquisition of fixed assets 购置固定资产 GqumH/;  
acquisition of shell “买壳” ?|'+5$  
acquisition price 收购价 IY6DZP  
act of God 天灾 5=tvB,Ux4  
acting partner 执事合伙人 3^ ~M7=k  
active market 买卖活跃的市场；交投畅旺的市场；旺市 sHD8#t^{  
active partner 积极参与的合伙人 W)3?T&`
 
active trading 交投活跃 #pu
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actual circulation 实际流通 BDSZ'  
actual cost 实际成本 G%w.Z< qy  
actual expenditure 实际开支；实际支出
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actual income 实际入息；实际收入；实际收益 9Z]~c^UB  
actual market 现货市场 ~K}iVX  
actual price 现货价；实际价格 O,R5csMh  
actual profit 实际利润 I&~kwOP  
actual quotation 实盘；实际价位；实际报价 m7wD#?lm  
actual year basis 按实际年度计算 tFt56/4  
actuals 实货 ,gGIkl&  
actuarial investigation 精算调查 rF:C( {y  
actuarial principle 精算原则 B z<
T{f  
actuarial report 精算师报告 B*7Y5_N  
Actuarial Society of Hong Kong 香港精算学会 O=UXe]D  
actuarial valuation 精算师估值 :;W[@DeO[  
actuary 精算师 O*{<{3  
ad referendum agreement 暂定协议；有待覆核的协定 uc!j`G*]  
ad valorem duty 从价税；按值征税 *,<A[XP  
ad valorem duty system 从价税制 WV&T   
ad valorem fee 从价费 -SZXUN  
ad valorem tariff 从价关税 HE58A.Q&  
additional allowance 额外免税额 DhZuQpH
 
additional amount for unexpired risk 未过期风险的额外款额 0fwmQ'lW(  
additional assessable profit 补加应评税利润 \MBbZB9@  
additional assessment 补加评税 c*2U'A  
additional commitment 额外承担 |S.G#za  
additional commitment vote 额外承担拨款 O 4zD >O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |U{9Yy6 p  
additional dependent parent allowance 供养父母额外免税额 ap=m5h27  
additional provision 额外拨款 yO*~)ALb+  
additional stamp duty 附加印花税 _DsA<SJ]  
additional tax 补加税罚款；补加税款 eKjmU| H  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Yt&Isi +  
adjudged bankrupt 被裁定破产 O ]o7  
adjudicated bankrupt 裁定破产人 ]&6# {I-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -n&g**\w  
adjudication of bankruptcy 裁定破产；宣告破产  ]D ?//  
adjudication of insolvency 裁定无力偿还债务 G165grGFd  
adjusted actual 经调整的实数；调整后的实数 VP0q?l
h  
adjusted current assets 经调整的流动资产；调整后的流动资产  m(CW3:|  
adjusted figure 经调整的数字；调整后的数额 MU6|>{   
adjusted liabilities 经调整的负债；调整后的负债 fy+fJ )4sj  
adjusted loss 经调整的亏损；调整后的亏损 xxjg)rVuy  
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 n%'M?o]DF  
adjusted profit 经调整的利润；调整后的利润 Zjis0a]v~k  
adjusted surplus 经调整的盈余额；调整后的盈余额 e RY2.!  
adjusted value 经调整的价值；调整后的价值 _8t5rF  
adjustment 调整；修订；理算〔保险〕 8K+(CS>xvO  
adjustment centre 调剂中心 Qn=3b:S-  
adjustment lag 调整过程的时间差距；调整时差 $pW6a %7  
adjustment mechanism 调整机制 Gk_%WY*  
adjustment of loss 亏损调整 58xaVOhb  
adjustment process 调整过程；调整程序 )9/.K'o,dy  
adjustment range 调整幅度 PWeCk2xH  
administered exchange rate 受管制汇率 {UqSq