[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: 0(;d<u)fS  
rS>JzbWa  
A share Ａ股；甲类股份 -DrR6kGjR  
abatement of tax 减税；减扣免税额 "z\T$/  
ABN AMRO Bank N.V. 荷兰银行 N %-Cp)  
above-the-line expenditure 线上项目支出；经常预算支出 T^8t<S@`  
above-the-line receipt 线上项目收入；经常预算收入 {T Z7>k  
ABSA Asia Limited 南非联合亚洲有限公司 wAxXK94#3  
absolute change 绝对数值变更 f0f N1
 
absolute expenditure 实际开支 TdI5{?sW  
absolute guideline figure 绝对准则数字 K*Zf^g m  
absolute interest 绝对权益 w} *;^n  
absolute order of discharge 绝对破产解除令 +$_W4lf|E2  
absolute profit margin 绝对利润幅度  *ta ``q  
absolute value 实值；绝对值 o~,dkV
  
absolutely vested interest 绝对既得权益 RV5X0  
absorbed cost 已吸收成本；已分摊成本 ci>+Zi6  
absorption 吸收；分摊；合并 xR2E? 0T  
absorption rate 吸收率；摊配率；分摊率 imAs E;:  
ACB Finance Limited 亚洲商业财务有限公司 !Ac<A.  
acceptable form of reciprocity 合理的互惠条件 ~]DGf(   
acceptable rate 适当利率；适当汇率 @CU3V+  
acceptance agreement 承兑协议 aEVBU  
acceptance for honour 参加承兑 PD12gUU?  
acceptor 承兑人；接受人；受票人 0&Q-y&$7  
acceptor for honour 参加承兑人 kJqgY|  
accident insurance 意外保险 5bX SN$7|  
Accident Insurance Association of Hong Kong 香港意外保险公会 nnX,_5s  
accident insurance scheme 意外保险计划 v2:A 4Pd:+  
accident year basis 意外年度基准 u~\u8X3  
accommodation 通融；贷款 d6-a\]gF  
accommodation bill 通融票据；空头票据 m UpLD+-j  
accommodation party 汇票代发人 m(E-?VMHo  
account balance 帐户余额；帐户结余 3(G}IWPq<  
account book 帐簿 $*^Ms>
Pa_  
account collected in advance 预收款项 {wRsV=*  
account current book 往来帐簿 8[U1{s:J  
account of after-acquired property 事后取得的财产报告 5BCXI8Ox9x  
account of defaulter 拖欠帐目 &Vfdq6Y]  
account payable 应付帐款 Od70w*,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^4_)a0Kcm,  
account receivable 应收帐款 Cfu]umZLn  
account receivable report 应收帐款报表 G=!1P]M{  
account statement 结单；帐单；会计财务报表 6+(g4MW  
account title 帐户名称；会计科目 t\E#8  
accountant's report 会计师报告 *|ez|*-  
Accountant's Report Rules 会计师报告规则 Io*`hA]  
accounting and auditing procedure 会计与审计程序；会计与核数程序  y|U3  
Accounting Arrangements 《会计安排》  XeDiiI
 
accounting basis 会计基础 HDZB)'I  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y;d$x}dh  
Accounting Circular 《会计通告》 b;#3X)  
accounting class 会计类别 *Hy-D</w%  
accounting date 记帐日期；会计结算日期 uyMxBc%6  
accounting for money 款项核算 -?`^^v  
Accounting Officer 会计主任 2`I"
QU  
accounting period 会计报告期；会计期 m!5P5U x  
accounting policy 会计政策；会计方针 z=B*s!G  
accounting practice 会计惯例 .ml24SeC  
accounting principle 会计准则 E&P'@'Yk  
accounting record 会计记录 ^%V'l-}/  
accounting report 会计报告 :}}5TJwG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }YWLXxb;  
Accounting Society of China 中国会计学会 H=[ eO  
accounting statement 会计报表 wgxr8;8`q  
accounting system 会计制度；会计系统 T;qP"KWZ  
accounting transaction 会计事项；帐务交易 yjlX@YXnw  
accounting treatment 会计处理 |u8IQR'B  
accounting year 会计年度 6gV-u~j[#  
accretion 增值；添加 P:vAU8d>  
accrual 应计项目；应累算数目 z^+f3-Z  
accrual basis 应计制；权责发生制 Fg<$;p  
accrual basis accounting 应计制会计；权责发生制会计 a]-F,MJ  
accrue 应累算；应计 E}Q'Wz|k  
accrued benefit 应累算利益 u8L%R[#o  
accrued charges 应计费用 >%5Ld`c:SD  
accrued cumulative preference share dividend 应累算的累积优先股股息 \,)('tUE  
accrued expenses 应累算费用 F7lhLly  
accrued interest payable 应付利息；应计未付利息 o^FlQy\  
accrued interest receivable 应收利息；应计未收利息 F)_jW  
accrued right 累算权益   4R
a  
accruing profit 应累算的利润 :,%~R2  
accumulated fiscal reserve 累积财政储备 "v
I:B}  
accumulated profit 累积利润；滚存溢利 +U{8Mj  
accumulated reserve 累积储备 "1|n]0BF  
accumulation of surplus income 累积收益盈余 {Qbg'|HO=l  
acquired assets 既得资产 P}hHx<L  
acquisition 收购；购置；取得 Uo?g@D  
acquisition cost 购置成本 Xc~yr\%]  
acquisition expenses 购置费用 \Fg%V>  
acquisition of 100% interest 收购全部股权 W5 ^eCYHoi  
acquisition of control 取得控制权 '4k l$I  
acquisition of fixed assets 购置固定资产 <]<P<  
acquisition of shell “买壳” 3y?I^ .B  
acquisition price 收购价 5<ZE.'O  
act of God 天灾 lWr=79  
acting partner 执事合伙人 zLEl/yPE  
active market 买卖活跃的市场；交投畅旺的市场；旺市 DCr&%)Ll  
active partner 积极参与的合伙人 T1AD(r\W5  
active trading 交投活跃 +*&b gGhT  
actual circulation 实际流通 :bt;DJ@  
actual cost 实际成本 /vC|_G|{  
actual expenditure 实际开支；实际支出 K",YAfJa  
actual income 实际入息；实际收入；实际收益 "IQ' (^-P  
actual market 现货市场 k|V%*BvY>  
actual price 现货价；实际价格
T40&a(hXQ  
actual profit 实际利润 zA/tHlKc  
actual quotation 实盘；实际价位；实际报价 $Y'}wB{pc  
actual year basis 按实际年度计算 2$ m#)*\  
actuals 实货 7L3:d7=MIW  
actuarial investigation 精算调查 % L(;}sJ.  
actuarial principle 精算原则 D>tex/Of3  
actuarial report 精算师报告 ou8V7  
Actuarial Society of Hong Kong 香港精算学会 A$d)xq-]K  
actuarial valuation 精算师估值 ZYRZ$87jZ  
actuary 精算师 UF37|+"E  
ad referendum agreement 暂定协议；有待覆核的协定 ;;>hWAS  
ad valorem duty 从价税；按值征税 CVUA7eG+  
ad valorem duty system 从价税制 4z6i{n-k  
ad valorem fee 从价费 _mSDz=!Z3  
ad valorem tariff 从价关税 ][vm4UY  
additional allowance 额外免税额 {3,_i66  
additional amount for unexpired risk 未过期风险的额外款额 aia`mO]  
additional assessable profit 补加应评税利润 _yx~t  
additional assessment 补加评税 iM \3~3'  
additional commitment 额外承担 s'$5]9$S  
additional commitment vote 额外承担拨款 Vx'82CIC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |T`ZK?B+u  
additional dependent parent allowance 供养父母额外免税额 WXq=FZ-  
additional provision 额外拨款 }-`N^  
additional stamp duty 附加印花税 ?X $#J'U;  
additional tax 补加税罚款；补加税款 !fX&i6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 rK` x<  
adjudged bankrupt 被裁定破产 v9*ugu[K9  
adjudicated bankrupt 裁定破产人 HKB?G~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )ZZjuFQJ)  
adjudication of bankruptcy 裁定破产；宣告破产 }+mIP:T  
adjudication of insolvency 裁定无力偿还债务 XotiKCk|Aq  
adjusted actual 经调整的实数；调整后的实数 M~/Pk7CC  
adjusted current assets 经调整的流动资产；调整后的流动资产 vbA<=V*P  
adjusted figure 经调整的数字；调整后的数额 hHA!.u4&  
adjusted liabilities 经调整的负债；调整后的负债 {"v~1W)  
adjusted loss 经调整的亏损；调整后的亏损 I:|<};mm  
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 .4CCR[Het  
adjusted profit 经调整的利润；调整后的利润 Y5mQY5u|  
adjusted surplus 经调整的盈余额；调整后的盈余额 b@v_db]|t.  
adjusted value 经调整的价值；调整后的价值 $G\WW@*GE  
adjustment 调整；修订；理算〔保险〕 ,5*Z<[*  
adjustment centre 调剂中心 ~Un+Zs%24  
adjustment lag 调整过程的时间差距；调整时差 7C;oMh5  
adjustment mechanism 调整机制 0Y>5&  
adjustment of loss 亏损调整 4*0C_F@RX  
adjustment process 调整过程；调整程序 8'sT zB]  
adjustment range 调整幅度 T6ihEb$C  
administered exchange rate 受管制汇率 8n&Gn%DvX