[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: _ZE$\5>-  
T>:g ME  
A share Ａ股；甲类股份 y0y;1N'KK  
abatement of tax 减税；减扣免税额 t2
%bHIG}  
ABN AMRO Bank N.V. 荷兰银行 /3:IE%o  
above-the-line expenditure 线上项目支出；经常预算支出 )T~ +>+t  
above-the-line receipt 线上项目收入；经常预算收入 U3R`mHr0  
ABSA Asia Limited 南非联合亚洲有限公司 BtBt>r(*  
absolute change 绝对数值变更 !5 :1'$d]H  
absolute expenditure 实际开支 /JY ph^3][  
absolute guideline figure 绝对准则数字 @42lpreT  
absolute interest 绝对权益 \?]HqPibx  
absolute order of discharge 绝对破产解除令 UC2OYZb  
absolute profit margin 绝对利润幅度 v lnUN  
absolute value 实值；绝对值 5~rY=0t  
absolutely vested interest 绝对既得权益 0$dNrq  
absorbed cost 已吸收成本；已分摊成本 ^xu)~:} i  
absorption 吸收；分摊；合并 Q~8&pP8I!  
absorption rate 吸收率；摊配率；分摊率 VH1c)FI  
ACB Finance Limited 亚洲商业财务有限公司 #i#.tc  
acceptable form of reciprocity 合理的互惠条件 KVe '2Q<  
acceptable rate 适当利率；适当汇率 eOnl sx/  
acceptance agreement 承兑协议 aNf3 R;*  
acceptance for honour 参加承兑 lNnbd?D8  
acceptor 承兑人；接受人；受票人 {_gj>n(1  
acceptor for honour 参加承兑人 {(:)  
accident insurance 意外保险 N#-\JlJ)  
Accident Insurance Association of Hong Kong 香港意外保险公会 vWU4ZBT8G  
accident insurance scheme 意外保险计划 U=?"j-wN  
accident year basis 意外年度基准 t;PnjCD<`  
accommodation 通融；贷款 ~w}[ ._'#M  
accommodation bill 通融票据；空头票据 ,OFr]74\  
accommodation party 汇票代发人 6L% R@r
 
account balance 帐户余额；帐户结余 `pS)qx.a  
account book 帐簿 ,rPyXS9Sa{  
account collected in advance 预收款项 Dve5m=  
account current book 往来帐簿 @<{#v.T  
account of after-acquired property 事后取得的财产报告 TVh7h`Eg  
account of defaulter 拖欠帐目 L|Gk}n  
account payable 应付帐款 +OP:"Q_#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 X#C7r@H  
account receivable 应收帐款 i'LTKj  
account receivable report 应收帐款报表 s~ZC!-[;  
account statement 结单；帐单；会计财务报表 HbVV]y  
account title 帐户名称；会计科目 _BA_lkN+D  
accountant's report 会计师报告 @Sd:]h:f-  
Accountant's Report Rules 会计师报告规则 `CUO!'U  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >~8Df61o`  
Accounting Arrangements 《会计安排》 y:Ab5/bHy  
accounting basis 会计基础 DG FvRB  
accounting by Official Receiver 破产管理署署长呈交的帐目 q`K-T_<  
Accounting Circular 《会计通告》 i*E`<9  
accounting class 会计类别 Ln -?/[E  
accounting date 记帐日期；会计结算日期 P9chRy  
accounting for money 款项核算 e-av@a3
  
Accounting Officer 会计主任 H%%nB  
accounting period 会计报告期；会计期 l[0P*(I ,  
accounting policy 会计政策；会计方针 8"rX;5 vP  
accounting practice 会计惯例 DLM9o3/*J  
accounting principle 会计准则 ,H1~_|)<  
accounting record 会计记录 :QSW^x  
accounting report 会计报告 -k{R<L  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 RN3D:b+  
Accounting Society of China 中国会计学会 QQ8W;x  
accounting statement 会计报表 +W4g:bB1  
accounting system 会计制度；会计系统 *}&aK}h}I  
accounting transaction 会计事项；帐务交易 4V3 w$:,  
accounting treatment 会计处理 /pN2
Jst  
accounting year 会计年度 nx]b\A  
accretion 增值；添加 *\vc_NP]  
accrual 应计项目；应累算数目 JNl+UH:.  
accrual basis 应计制；权责发生制 $yK!Q)e:  
accrual basis accounting 应计制会计；权责发生制会计 PTZ1oD  
accrue 应累算；应计 *[YN|  
accrued benefit 应累算利益 ;a)\5Uy  
accrued charges 应计费用  n(1"6  
accrued cumulative preference share dividend 应累算的累积优先股股息 J>PV{N  
accrued expenses 应累算费用 *s4!;2ZhsU  
accrued interest payable 应付利息；应计未付利息 tAi9mm;k  
accrued interest receivable 应收利息；应计未收利息 zPc;[uHT  
accrued right 累算权益 ?{IvA:   
accruing profit 应累算的利润 Qq`\C0RZ  
accumulated fiscal reserve 累积财政储备 Oei2,3l,?  
accumulated profit 累积利润；滚存溢利 N^N?! I  
accumulated reserve 累积储备 {`zF{AW8q  
accumulation of surplus income 累积收益盈余 ~` hcgCi%  
acquired assets 既得资产 JwczE9~o  
acquisition 收购；购置；取得 "c*|vE  
acquisition cost 购置成本 ]~ M -KT  
acquisition expenses 购置费用 .).<L`q  
acquisition of 100% interest 收购全部股权 zghm2{:`?g  
acquisition of control 取得控制权 [DEw:%  
acquisition of fixed assets 购置固定资产 k~dr;j  
acquisition of shell “买壳” 0/]vmDr  
acquisition price 收购价 1ouTZ'c?  
act of God 天灾 F#wa)XH
 
acting partner 执事合伙人 R<Tzt'z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c y$$}  
active partner 积极参与的合伙人 dY.uOafr  
active trading 交投活跃 Fgk/Ph3r  
actual circulation 实际流通 0^z$COCv  
actual cost 实际成本 <k5~z(  
actual expenditure 实际开支；实际支出 ^*Fkt(ida  
actual income 实际入息；实际收入；实际收益 $)~]4n
=  
actual market 现货市场 mY( _-[
W  
actual price 现货价；实际价格 9@B+$~
:}7  
actual profit 实际利润 K gX)fj  
actual quotation 实盘；实际价位；实际报价 n9Yk;D2  
actual year basis 按实际年度计算 '3->G/Pu  
actuals 实货 )O Cr6 UR  
actuarial investigation 精算调查 Nb1la
wC  
actuarial principle 精算原则 <i|+p1t  
actuarial report 精算师报告 ;8Cqy80K  
Actuarial Society of Hong Kong 香港精算学会 swA"_A8>u  
actuarial valuation 精算师估值 }D O#{@af  
actuary 精算师 CcTJCuOS  
ad referendum agreement 暂定协议；有待覆核的协定 STI3|}G*P  
ad valorem duty 从价税；按值征税 k5YDqGn'q  
ad valorem duty system 从价税制 ]Ox.6BKjDP  
ad valorem fee 从价费 y;jyfc$ `  
ad valorem tariff 从价关税 '=@x2`U/  
additional allowance 额外免税额 9Ba<'wk/>"  
additional amount for unexpired risk 未过期风险的额外款额 xWm'E2  
additional assessable profit 补加应评税利润 ! N p  
additional assessment 补加评税 \m!."~%  
additional commitment 额外承担 bJD"&h5  
additional commitment vote 额外承担拨款 Z5=!R$4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;}qCIyuO]  
additional dependent parent allowance 供养父母额外免税额 t;'.D @  
additional provision 额外拨款 =$Z'F<|d  
additional stamp duty 附加印花税 ]Y?$[+Y  
additional tax 补加税罚款；补加税款 w[ngkLEA  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #p>PNW-  
adjudged bankrupt 被裁定破产 m.*+0NG  
adjudicated bankrupt 裁定破产人 qC&<U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `ijX9c  
adjudication of bankruptcy 裁定破产；宣告破产 0^4*[?l9q  
adjudication of insolvency 裁定无力偿还债务 &.,OvVAo  
adjusted actual 经调整的实数；调整后的实数 4hs4W,2!  
adjusted current assets 经调整的流动资产；调整后的流动资产 4o8!p\a  
adjusted figure 经调整的数字；调整后的数额 q.7CPm+  
adjusted liabilities 经调整的负债；调整后的负债 |D~MS`~qd5  
adjusted loss 经调整的亏损；调整后的亏损 Mi/_hzZ\  
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  2~)]E#9  
adjusted profit 经调整的利润；调整后的利润 Y>+D\|%
Q  
adjusted surplus 经调整的盈余额；调整后的盈余额 [ % jg;m  
adjusted value 经调整的价值；调整后的价值 ;ORy&H aKl  
adjustment 调整；修订；理算〔保险〕 2,\u Y}4  
adjustment centre 调剂中心 rSk $]E]Z  
adjustment lag 调整过程的时间差距；调整时差 l O^h)hrR  
adjustment mechanism 调整机制 s"/8h#!zv  
adjustment of loss 亏损调整 0AEs+=  
adjustment process 调整过程；调整程序 )+G(4eIT  
adjustment range 调整幅度 h:;~)={"X  
administered exchange rate 受管制汇率 hmo?gD<