[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: (Un_!)  
=0   
A share Ａ股；甲类股份 +&i +Mpb  
abatement of tax 减税；减扣免税额 +>\id~c(  
ABN AMRO Bank N.V. 荷兰银行 !mMpb/&&S  
above-the-line expenditure 线上项目支出；经常预算支出 \ck+GW4&  
above-the-line receipt 线上项目收入；经常预算收入 S DLvi!y
 
ABSA Asia Limited 南非联合亚洲有限公司 i+{yMol1  
absolute change 绝对数值变更 5d\q-d  
absolute expenditure 实际开支 SUM4Di7  
absolute guideline figure 绝对准则数字 )"+2Z^1-  
absolute interest 绝对权益 8}s.Fg@tE  
absolute order of discharge 绝对破产解除令 Zd:Taieh@  
absolute profit margin 绝对利润幅度 EYX$pz(x;  
absolute value 实值；绝对值 .6f%?oo  
absolutely vested interest 绝对既得权益 r^,<(pbd  
absorbed cost 已吸收成本；已分摊成本 kg
i>} %  
absorption 吸收；分摊；合并 VQ#3#Hj  
absorption rate 吸收率；摊配率；分摊率 Np+&t}  
ACB Finance Limited 亚洲商业财务有限公司 o*rQP!8,oy  
acceptable form of reciprocity 合理的互惠条件 2*iIjw3g  
acceptable rate 适当利率；适当汇率 cLVeT  
acceptance agreement 承兑协议 TuDE@ gq(  
acceptance for honour 参加承兑 \ZU1Jb1c  
acceptor 承兑人；接受人；受票人 NMOut @  
acceptor for honour 参加承兑人 kOo~%kcQ'  
accident insurance 意外保险 Z|"p*5O,  
Accident Insurance Association of Hong Kong 香港意外保险公会 7R!5,Js+  
accident insurance scheme 意外保险计划 L|@ y&di  
accident year basis 意外年度基准 \*f;Xaa  
accommodation 通融；贷款 Vv1|51B  
accommodation bill 通融票据；空头票据 zOgTQs"ZH  
accommodation party 汇票代发人 -#!x|ne  
account balance 帐户余额；帐户结余 >K9#3 4hP  
account book 帐簿 N- H^lqD  
account collected in advance 预收款项 Z[__"
^}  
account current book 往来帐簿 }v:jncp  
account of after-acquired property 事后取得的财产报告 W6H,6v  
account of defaulter 拖欠帐目 Bw%Qbs0Q  
account payable 应付帐款 k@ZLg9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s,k  
account receivable 应收帐款 ^ V$Ajt  
account receivable report 应收帐款报表 Tm_B^W}  
account statement 结单；帐单；会计财务报表 X3'H `/  
account title 帐户名称；会计科目 r}[7x]sP  
accountant's report 会计师报告 ./Q,  
Accountant's Report Rules 会计师报告规则 AL#4_]m'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [ i#zP  
Accounting Arrangements 《会计安排》 ;4 N;D  
accounting basis 会计基础 E|'h] NY  
accounting by Official Receiver 破产管理署署长呈交的帐目 sBrI}[oyx  
Accounting Circular 《会计通告》 Z R/ #V7Pj  
accounting class 会计类别 4jD2FFG- G  
accounting date 记帐日期；会计结算日期 GFr|E
8  
accounting for money 款项核算 jc k}" N  
Accounting Officer 会计主任 Y"A/^]   
accounting period 会计报告期；会计期 .{y uo{u  
accounting policy 会计政策；会计方针 pPd#N'\*  
accounting practice 会计惯例 "Ph^BUAb  
accounting principle 会计准则 3Zi@A4Wu  
accounting record 会计记录 8 r_>t2$  
accounting report 会计报告 Q0EiEX)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g=I8@m  
Accounting Society of China 中国会计学会 \=_{na_  
accounting statement 会计报表 AU2i%Q!  
accounting system 会计制度；会计系统 W`c'=c  
accounting transaction 会计事项；帐务交易 {e|[%reSkg  
accounting treatment 会计处理 x c{hC4^V  
accounting year 会计年度 pAT7)Ch  
accretion 增值；添加 zOQ>d|p?X  
accrual 应计项目；应累算数目 ^o7;c[E`  
accrual basis 应计制；权责发生制 )7h$G-fe  
accrual basis accounting 应计制会计；权责发生制会计 2RSt)3!},  
accrue 应累算；应计 XQw>EZdj_N  
accrued benefit 应累算利益 N<~ku<nAU  
accrued charges 应计费用 0jEL<TgC  
accrued cumulative preference share dividend 应累算的累积优先股股息 =UV`.d2[  
accrued expenses 应累算费用 `r?7oxN  
accrued interest payable 应付利息；应计未付利息 iX)%Q  
accrued interest receivable 应收利息；应计未收利息 hdrm!aBd  
accrued right 累算权益 G37U6PuZi  
accruing profit 应累算的利润 812$`5 l  
accumulated fiscal reserve 累积财政储备 kh`"
WN Nt  
accumulated profit 累积利润；滚存溢利 D-c`F G'  
accumulated reserve 累积储备 Hw4%uS==V  
accumulation of surplus income 累积收益盈余 MdW]MW {  
acquired assets 既得资产 U*)8G  
acquisition 收购；购置；取得 NX}<*
b/  
acquisition cost 购置成本 (SvWvm  
acquisition expenses 购置费用 >rf'-X4n  
acquisition of 100% interest 收购全部股权 UeRj< \"Q  
acquisition of control 取得控制权 ;n 7/O5M|  
acquisition of fixed assets 购置固定资产 :5{wf Am  
acquisition of shell “买壳” /{&t
Y:;m  
acquisition price 收购价 62zYRs\Y)X  
act of God 天灾 Ig f&l`\  
acting partner 执事合伙人 #?S^kM-0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 s=;uc]9g  
active partner 积极参与的合伙人 qw^uPs7Uw  
active trading 交投活跃 BBev<  
actual circulation 实际流通 maN l^i
 
actual cost 实际成本 Hg=";,J  
actual expenditure 实际开支；实际支出 w9bbMx  
actual income 实际入息；实际收入；实际收益 #~ )IJ  
actual market 现货市场 Rd#WMo2Xd  
actual price 现货价；实际价格 e7sp =I,  
actual profit 实际利润 =o$sxb E(  
actual quotation 实盘；实际价位；实际报价 hbY5l}\5  
actual year basis 按实际年度计算 oaIi2=Tf  
actuals 实货 ()6wvu}  
actuarial investigation 精算调查 B&n<M]7  
actuarial principle 精算原则 )84~ugs  
actuarial report 精算师报告 ?k(7 LX0j  
Actuarial Society of Hong Kong 香港精算学会 uc){+'[  
actuarial valuation 精算师估值  @fl-3q  
actuary 精算师 3v1iy/ /  
ad referendum agreement 暂定协议；有待覆核的协定 AHXSt  
ad valorem duty 从价税；按值征税 T9Nb`sbV]  
ad valorem duty system 从价税制 &tg&5_  
ad valorem fee 从价费 =\H!GT  
ad valorem tariff 从价关税 8; 0A g  
additional allowance 额外免税额 aWR}R>E  
additional amount for unexpired risk 未过期风险的额外款额 Hl{S]]z  
additional assessable profit 补加应评税利润 .K1FKC$C  
additional assessment 补加评税 0.8
2kl  
additional commitment 额外承担 WE:24b6  
additional commitment vote 额外承担拨款 uM_wjP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xdp`<POn%  
additional dependent parent allowance 供养父母额外免税额 JvVWG'Z"  
additional provision 额外拨款 hoK>~:;  
additional stamp duty 附加印花税 5kCUaP
u  
additional tax 补加税罚款；补加税款 E87Ww,z8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x|pg"v&[  
adjudged bankrupt 被裁定破产 MkfBuW;)  
adjudicated bankrupt 裁定破产人 /`wvxKX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %C|n9*  
adjudication of bankruptcy 裁定破产；宣告破产 onz?_SAW  
adjudication of insolvency 裁定无力偿还债务 #h` V>;  
adjusted actual 经调整的实数；调整后的实数 X-K=!pET  
adjusted current assets 经调整的流动资产；调整后的流动资产 &,{fw@#)_  
adjusted figure 经调整的数字；调整后的数额 ;$.J3!  
adjusted liabilities 经调整的负债；调整后的负债 /|C*  
adjusted loss 经调整的亏损；调整后的亏损 UQ?XqgUM  
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 *U&0<{|T  
adjusted profit 经调整的利润；调整后的利润 /5(Yy}  
adjusted surplus 经调整的盈余额；调整后的盈余额 TQpfQ  
adjusted value 经调整的价值；调整后的价值 |}BLF  
adjustment 调整；修订；理算〔保险〕 \LR~r%(rM  
adjustment centre 调剂中心 |$8~?7Jv  
adjustment lag 调整过程的时间差距；调整时差 n<O}hM ZT  
adjustment mechanism 调整机制 J^SdH&%Z  
adjustment of loss 亏损调整 VVac:  
adjustment process 调整过程；调整程序 ,,%i;  
adjustment range 调整幅度 -GhP9; d  
administered exchange rate 受管制汇率 K |zZS%?$