[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: J,77pf!B  
o\:f9JL  
A share Ａ股；甲类股份 spoWdRM2  
abatement of tax 减税；减扣免税额 9OO_Hp#|9  
ABN AMRO Bank N.V. 荷兰银行 GF/x;,Ae  
above-the-line expenditure 线上项目支出；经常预算支出 .]sIoB-54  
above-the-line receipt 线上项目收入；经常预算收入 ?H86Wbz  
ABSA Asia Limited 南非联合亚洲有限公司 fG[3%e  
absolute change 绝对数值变更 { ves@p>?  
absolute expenditure 实际开支 G:6$P%.  
absolute guideline figure 绝对准则数字 %
(7wZ0Z  
absolute interest 绝对权益 Hr8$1I$=  
absolute order of discharge 绝对破产解除令  lN`_0  
absolute profit margin 绝对利润幅度 4>wIF}\  
absolute value 实值；绝对值 U(
&nh?  
absolutely vested interest 绝对既得权益 la"A$Tbu~  
absorbed cost 已吸收成本；已分摊成本 y:6'&`L  
absorption 吸收；分摊；合并 4+?ZTc(  
absorption rate 吸收率；摊配率；分摊率 qer 'V  
ACB Finance Limited 亚洲商业财务有限公司 -L4G WJ~.-  
acceptable form of reciprocity 合理的互惠条件 8UY=}R2C
  
acceptable rate 适当利率；适当汇率 BQJ`vIa  
acceptance agreement 承兑协议 E{]| jPdr  
acceptance for honour 参加承兑 &#my #u^O;  
acceptor 承兑人；接受人；受票人 cPBy(5^  
acceptor for honour 参加承兑人 `J7L
ecgo  
accident insurance 意外保险 He_(JXTP  
Accident Insurance Association of Hong Kong 香港意外保险公会 i11GW  
accident insurance scheme 意外保险计划 vaCdfO &  
accident year basis 意外年度基准 cZX&itVc:  
accommodation 通融；贷款 u$@I/q,ou  
accommodation bill 通融票据；空头票据 gW pT:tX-  
accommodation party 汇票代发人 08n%% F  
account balance 帐户余额；帐户结余 eYSGx cx  
account book 帐簿 +(P43XO08  
account collected in advance 预收款项 SlJ/OcAf#  
account current book 往来帐簿  yLIj4bf  
account of after-acquired property 事后取得的财产报告 Xgth|C}k  
account of defaulter 拖欠帐目 !m:PBl5  
account payable 应付帐款 gwB>oi*OE  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W;}u 2GH  
account receivable 应收帐款
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account receivable report 应收帐款报表 {
$TB#=G  
account statement 结单；帐单；会计财务报表 j[ZniD  
account title 帐户名称；会计科目 {Ljl4Sp&  
accountant's report 会计师报告 l|tp
0[  
Accountant's Report Rules 会计师报告规则 Jz3<yQ-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2?7hUaHX  
Accounting Arrangements 《会计安排》 y#Sw>-zRq  
accounting basis 会计基础 @`+$d=rO`  
accounting by Official Receiver 破产管理署署长呈交的帐目 D}/.;]w<[&  
Accounting Circular 《会计通告》 |b@A:8ss  
accounting class 会计类别 k@)m-K  
accounting date 记帐日期；会计结算日期 ez:o9)N4  
accounting for money 款项核算 h|uP=0   
Accounting Officer 会计主任 vKO n7  
accounting period 会计报告期；会计期 o[r6sz:  
accounting policy 会计政策；会计方针 w,#W&>+&  
accounting practice 会计惯例 ieLN;)Iy^  
accounting principle 会计准则 #YYvc`9  
accounting record 会计记录 .lj!~_  
accounting report 会计报告 wQS w&G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jL).B&  
Accounting Society of China 中国会计学会 Y},GZ^zqy  
accounting statement 会计报表 @' :
um  
accounting system 会计制度；会计系统 mb`}sTU).  
accounting transaction 会计事项；帐务交易 5@rqU(]<   
accounting treatment 会计处理 Gz5@1CF  
accounting year 会计年度 0Lz56e'j  
accretion 增值；添加 x[@3;_'K  
accrual 应计项目；应累算数目 J0mCWtx&  
accrual basis 应计制；权责发生制 <=2*UD |  
accrual basis accounting 应计制会计；权责发生制会计 Uk ;.Hrt.  
accrue 应累算；应计 b/}0 &VXo  
accrued benefit 应累算利益 Z5a@fWU  
accrued charges 应计费用 <).qe Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 e[&3K<  
accrued expenses 应累算费用 vjRD?kF  
accrued interest payable 应付利息；应计未付利息 $=SYssg7La  
accrued interest receivable 应收利息；应计未收利息 yf^gU*  
accrued right 累算权益 `rJ ~*7-  
accruing profit 应累算的利润 \~j(ui|  
accumulated fiscal reserve 累积财政储备 ]@T `qR  
accumulated profit 累积利润；滚存溢利 3evfX[V#  
accumulated reserve 累积储备 < io8 b|A  
accumulation of surplus income 累积收益盈余 _\[JMhd}  
acquired assets 既得资产 OWfj<#}t+  
acquisition 收购；购置；取得 Z'bMIdV  
acquisition cost 购置成本 7+r5?h|  
acquisition expenses 购置费用 JT^0AZ_*  
acquisition of 100% interest 收购全部股权 rGL{g&_  
acquisition of control 取得控制权 -7VV5W  
acquisition of fixed assets 购置固定资产 CPM6T$_qE  
acquisition of shell “买壳” MdjMTe s  
acquisition price 收购价 mU>*NP(L  
act of God 天灾 {X"] 92+  
acting partner 执事合伙人 4c@F.I  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /`@>v$oo  
active partner 积极参与的合伙人 I;Y`rGj  
active trading 交投活跃 h!%`odl%  
actual circulation 实际流通 SntYi0,`  
actual cost 实际成本 yvwcXNXR@  
actual expenditure 实际开支；实际支出 7)wq9];w  
actual income 实际入息；实际收入；实际收益 e2ZUl` {g  
actual market 现货市场 ^TK)_wx  
actual price 现货价；实际价格 d>psqmQ  
actual profit 实际利润 y^BM*C I  
actual quotation 实盘；实际价位；实际报价 8?pZZtad  
actual year basis 按实际年度计算 3iL&;D  
actuals 实货 gcF><i6  
actuarial investigation 精算调查 bvTkSEN  
actuarial principle 精算原则 &"n9,$  
actuarial report 精算师报告 lB@K;E@r8  
Actuarial Society of Hong Kong 香港精算学会 swbD q  
actuarial valuation 精算师估值 pz=Wq4l  
actuary 精算师 %z(=GcWm  
ad referendum agreement 暂定协议；有待覆核的协定 a,9GSKXo1  
ad valorem duty 从价税；按值征税 9oz)E>K4f  
ad valorem duty system 从价税制 W)O'(D  
ad valorem fee 从价费 zH4#\d  
ad valorem tariff 从价关税 DL{a8t1L  
additional allowance 额外免税额 "// 8^e%Xo  
additional amount for unexpired risk 未过期风险的额外款额 IDZn,^  
additional assessable profit 补加应评税利润 w Vmy`OV/  
additional assessment 补加评税 ^Tmmx_Xw  
additional commitment 额外承担 'J$NW  
additional commitment vote 额外承担拨款 >X)G`N@!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
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additional dependent parent allowance 供养父母额外免税额 b=EZtk6>  
additional provision 额外拨款 3|3lUU\I  
additional stamp duty 附加印花税 JwcP[w2  
additional tax 补加税罚款；补加税款 r6G)R+#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ne_>%P
|I_  
adjudged bankrupt 被裁定破产 iOxygs#p  
adjudicated bankrupt 裁定破产人 !I&Sy]G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 OD|&qsbL  
adjudication of bankruptcy 裁定破产；宣告破产 '5\1uB PKW  
adjudication of insolvency 裁定无力偿还债务 5~QB.m,>  
adjusted actual 经调整的实数；调整后的实数 U"Oq8
5vY  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ccmbdw,Z5  
adjusted figure 经调整的数字；调整后的数额 uM#/  
adjusted liabilities 经调整的负债；调整后的负债 H\vO0 < X  
adjusted loss 经调整的亏损；调整后的亏损 +^:K#S9U  
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 I*"]!z1  
adjusted profit 经调整的利润；调整后的利润 "'(4l 2.  
adjusted surplus 经调整的盈余额；调整后的盈余额  VVY\W!  
adjusted value 经调整的价值；调整后的价值 s#3{c@^3  
adjustment 调整；修订；理算〔保险〕 plAt +*&  
adjustment centre 调剂中心 U>XGJQ<NS  
adjustment lag 调整过程的时间差距；调整时差 m\=u/Zip  
adjustment mechanism 调整机制 9mZ1 a6,x  
adjustment of loss 亏损调整 B%/Pn 2  
adjustment process 调整过程；调整程序 0:EiCKb)ol  
adjustment range 调整幅度 0M p>X  
administered exchange rate 受管制汇率 `x{gF8GV