[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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aD9rp V  
A share Ａ股；甲类股份 f/}  
abatement of tax 减税；减扣免税额 845 W>B  
ABN AMRO Bank N.V. 荷兰银行 Cq>6rn  
above-the-line expenditure 线上项目支出；经常预算支出 0DNU,u  
above-the-line receipt 线上项目收入；经常预算收入 n@!wp/J,  
ABSA Asia Limited 南非联合亚洲有限公司 MIq"Wy|Zs  
absolute change 绝对数值变更 &D]p,  
absolute expenditure 实际开支 -4w%I
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absolute guideline figure 绝对准则数字 d?A}qA[(  
absolute interest 绝对权益 igDG}q3jG  
absolute order of discharge 绝对破产解除令 DAdYg0efex  
absolute profit margin 绝对利润幅度 j!\dn!Xwt  
absolute value 实值；绝对值 DG(%-w8p"  
absolutely vested interest 绝对既得权益 !Xj#@e  
absorbed cost 已吸收成本；已分摊成本 !aPD}xCH#  
absorption 吸收；分摊；合并 R(k}y,eh.`  
absorption rate 吸收率；摊配率；分摊率 u%u&F^y  
ACB Finance Limited 亚洲商业财务有限公司 { p;shs5  
acceptable form of reciprocity 合理的互惠条件 TBCp L]QT  
acceptable rate 适当利率；适当汇率
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acceptance agreement 承兑协议 gbDX7r-  
acceptance for honour 参加承兑 mdW~~-@H  
acceptor 承兑人；接受人；受票人 X32C}4-B  
acceptor for honour 参加承兑人 IA4N@ijRxh  
accident insurance 意外保险 5.vG^T0w  
Accident Insurance Association of Hong Kong 香港意外保险公会  fRB5U'  
accident insurance scheme 意外保险计划 4
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accident year basis 意外年度基准 rh!;|xB|+  
accommodation 通融；贷款 0K` [,
$Y  
accommodation bill 通融票据；空头票据 Z^yNLF*&V  
accommodation party 汇票代发人 |4;UyHh  
account balance 帐户余额；帐户结余 ?>$l  
account book 帐簿 _Mk7U@j+9  
account collected in advance 预收款项 B
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account current book 往来帐簿 %Jp|z? [/  
account of after-acquired property 事后取得的财产报告 ! zL1;d  
account of defaulter 拖欠帐目 h|D 0z_f  
account payable 应付帐款 j+rG7z){K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :>+\17tx  
account receivable 应收帐款 -MBV$:_R  
account receivable report 应收帐款报表 I9?Ec6a_  
account statement 结单；帐单；会计财务报表 \?**2{9&)  
account title 帐户名称；会计科目 ",yc0 2<  
accountant's report 会计师报告 :nA.j"@  
Accountant's Report Rules 会计师报告规则 X6\ sF"E  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M f~}/h  
Accounting Arrangements 《会计安排》
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accounting basis 会计基础 0.TaXb
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accounting by Official Receiver 破产管理署署长呈交的帐目 z//VlB  
Accounting Circular 《会计通告》 ,ho3  
accounting class 会计类别 nXy>7H[0  
accounting date 记帐日期；会计结算日期 Y}s@WJ  
accounting for money 款项核算 8|6 4R:  
Accounting Officer 会计主任 */^QH@P  
accounting period 会计报告期；会计期 aNxAZMg  
accounting policy 会计政策；会计方针 3djC;*,9,  
accounting practice 会计惯例 A\fb<  
accounting principle 会计准则 PPkx4S_>  
accounting record 会计记录 ?t](a:IX  
accounting report 会计报告 zFz10pH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \$sjrqKnu  
Accounting Society of China 中国会计学会 1vzb8.  
accounting statement 会计报表 -=`#fDvBn  
accounting system 会计制度；会计系统 Q GZyL)Q  
accounting transaction 会计事项；帐务交易 nUS| sh  
accounting treatment 会计处理 bi[IqU!9  
accounting year 会计年度 PjKECN  
accretion 增值；添加 |`TgX@,#9  
accrual 应计项目；应累算数目 t.p~\ 6
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accrual basis 应计制；权责发生制 }e2VY  
accrual basis accounting 应计制会计；权责发生制会计 sEMQ  
accrue 应累算；应计 */:uV B,b2  
accrued benefit 应累算利益 3cdTed-MIh  
accrued charges 应计费用 km~Ll  
accrued cumulative preference share dividend 应累算的累积优先股股息 f| _u7"OX  
accrued expenses 应累算费用 t>=fTkB  
accrued interest payable 应付利息；应计未付利息 21hv%CF\9  
accrued interest receivable 应收利息；应计未收利息 Xpe)PXb  
accrued right 累算权益 yAL[[  
accruing profit 应累算的利润 ,R%q}IH#  
accumulated fiscal reserve 累积财政储备 ,#MCn  
accumulated profit 累积利润；滚存溢利 |a1{ve[  
accumulated reserve 累积储备 2c6g>?  
accumulation of surplus income 累积收益盈余 tW WW
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acquired assets 既得资产 h2y tS^  
acquisition 收购；购置；取得 2 3OC2|  
acquisition cost 购置成本 wE+${B03  
acquisition expenses 购置费用 wO?{?+I`q  
acquisition of 100% interest 收购全部股权 (e(:P~Ry  
acquisition of control 取得控制权 8NyJc"T<.  
acquisition of fixed assets 购置固定资产 }PTV] q%  
acquisition of shell “买壳” V"c 6Kdtd  
acquisition price 收购价 3k#~yaoI  
act of God 天灾 ;rc`OZyE  
acting partner 执事合伙人 F*"}aP$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }=c85f~i  
active partner 积极参与的合伙人 _ODbY;M  
active trading 交投活跃 9IX/wm"  
actual circulation 实际流通 1U
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actual cost 实际成本 S$QG.K:<!  
actual expenditure 实际开支；实际支出 wgCa58H76  
actual income 实际入息；实际收入；实际收益 xJ#d1[kzo  
actual market 现货市场 'yMF~r3J  
actual price 现货价；实际价格 &=VDASEu  
actual profit 实际利润 :N ofp&  
actual quotation 实盘；实际价位；实际报价 ;L']e"G  
actual year basis 按实际年度计算 u\C lP#  
actuals 实货 ,l<6GB2\  
actuarial investigation 精算调查 ~\J}Kqg  
actuarial principle 精算原则 |PC*=ykT3  
actuarial report 精算师报告 d_IAs  
Actuarial Society of Hong Kong 香港精算学会 yUpgoX(6  
actuarial valuation 精算师估值 Q ]}Hd-  
actuary 精算师 >0"+4<72  
ad referendum agreement 暂定协议；有待覆核的协定 +HBd %1  
ad valorem duty 从价税；按值征税 C=eF.FB;'  
ad valorem duty system 从价税制 :Nz9xD$S5  
ad valorem fee 从价费 Hy^N!rBxfO  
ad valorem tariff 从价关税 6I%5Q4Ll  
additional allowance 额外免税额 iyg*Xbmi~.  
additional amount for unexpired risk 未过期风险的额外款额 Hv2De0W  
additional assessable profit 补加应评税利润 zAiXo
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additional assessment 补加评税 6oGYnu;UZ  
additional commitment 额外承担 @)fd}tV  
additional commitment vote 额外承担拨款 3\XU_Xs(]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MdvcnaCG  
additional dependent parent allowance 供养父母额外免税额 6_FE4RR[  
additional provision 额外拨款 ZzSz%z_sE  
additional stamp duty 附加印花税 e J6$-r  
additional tax 补加税罚款；补加税款
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #3gp6*R  
adjudged bankrupt 被裁定破产 NuQdSj_>  
adjudicated bankrupt 裁定破产人  iKT[=c  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 HhvdqvIEG  
adjudication of bankruptcy 裁定破产；宣告破产 "hsb8-  
adjudication of insolvency 裁定无力偿还债务 ,%M$0poKM  
adjusted actual 经调整的实数；调整后的实数 Dy:|g1>  
adjusted current assets 经调整的流动资产；调整后的流动资产 P
K`D8)=u  
adjusted figure 经调整的数字；调整后的数额 / G7vwC  
adjusted liabilities 经调整的负债；调整后的负债 <$IM8Y5p+w  
adjusted loss 经调整的亏损；调整后的亏损 Z'.AAOG  
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 a6uJYhS~  
adjusted profit 经调整的利润；调整后的利润 R}!:'^  
adjusted surplus 经调整的盈余额；调整后的盈余额 >s<^M|S07  
adjusted value 经调整的价值；调整后的价值 5fd]v<  
adjustment 调整；修订；理算〔保险〕 'F9jq  
adjustment centre 调剂中心 @X#F3;  
adjustment lag 调整过程的时间差距；调整时差 l4uMG]m  
adjustment mechanism 调整机制 uFinv2Z'  
adjustment of loss 亏损调整  2*^j  
adjustment process 调整过程；调整程序 G$F<$  
adjustment range 调整幅度 Na]:_K5Dp  
administered exchange rate 受管制汇率 F^];U+J