[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: a <C?- g|  
8?iI;(  
A share Ａ股；甲类股份 ah*{NR)  
abatement of tax 减税；减扣免税额 ulxlh8=  
ABN AMRO Bank N.V. 荷兰银行 q FWN._R  
above-the-line expenditure 线上项目支出；经常预算支出 <8}FsRr;J  
above-the-line receipt 线上项目收入；经常预算收入 Ah1 9#0  
ABSA Asia Limited 南非联合亚洲有限公司 g `s|]VNt  
absolute change 绝对数值变更 nG<oae6z"  
absolute expenditure 实际开支 *k7BE_&*0Z  
absolute guideline figure 绝对准则数字 1(@$bsgu2  
absolute interest 绝对权益 %M`48TW)  
absolute order of discharge 绝对破产解除令 Fq~uuQ  
absolute profit margin 绝对利润幅度 &% rM|  
absolute value 实值；绝对值  2yJ{B  
absolutely vested interest 绝对既得权益 +%YBa'Lk  
absorbed cost 已吸收成本；已分摊成本 n5=U.r  
absorption 吸收；分摊；合并 \96\!7$@O  
absorption rate 吸收率；摊配率；分摊率 qHZDo[  
ACB Finance Limited 亚洲商业财务有限公司 @dv8 F "v  
acceptable form of reciprocity 合理的互惠条件 2{?]W/&fS  
acceptable rate 适当利率；适当汇率 ]L~NYe9  
acceptance agreement 承兑协议 RiQ]AsTtl  
acceptance for honour 参加承兑 42
]7N3:'  
acceptor 承兑人；接受人；受票人 P7F"#R0QB  
acceptor for honour 参加承兑人 }@q/.Ct! x  
accident insurance 意外保险 e' M&Eh  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~5+RK16  
accident insurance scheme 意外保险计划  U${W3Ra  
accident year basis 意外年度基准 aqEZhMy  
accommodation 通融；贷款 )I&.6l!#  
accommodation bill 通融票据；空头票据 WnG2\(U  
accommodation party 汇票代发人 To(I<W|{  
account balance 帐户余额；帐户结余 !hq2AY&H)  
account book 帐簿 ['o ueOg  
account collected in advance 预收款项 N[@H107`  
account current book 往来帐簿 k7iko{5D  
account of after-acquired property 事后取得的财产报告 o#p%IGG`  
account of defaulter 拖欠帐目 <-k!
  
account payable 应付帐款 I]C
Y>'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }O*`I(  
account receivable 应收帐款 qS\#MMsTd  
account receivable report 应收帐款报表 CFh9@
Nx  
account statement 结单；帐单；会计财务报表 3A`Gx#  
account title 帐户名称；会计科目 bVUIeX'  
accountant's report 会计师报告 |BFzTz,o  
Accountant's Report Rules 会计师报告规则 t}eyfflZ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?Ujg.xo\   
Accounting Arrangements 《会计安排》 ol"|?*3q  
accounting basis 会计基础 J[<Zy^"Y;  
accounting by Official Receiver 破产管理署署长呈交的帐目 w*6b%h%ww  
Accounting Circular 《会计通告》 14 & KE3`  
accounting class 会计类别 jM\{*!7b  
accounting date 记帐日期；会计结算日期 aB6xRn9  
accounting for money 款项核算 ULAr!  
Accounting Officer 会计主任 bqED5;d'#  
accounting period 会计报告期；会计期 VVDN3  
accounting policy 会计政策；会计方针 tq5 9w  
accounting practice 会计惯例 tfU*U>j  
accounting principle 会计准则 g$s;;V/8e
 
accounting record 会计记录 {[2o  
accounting report 会计报告
]QaKXg)3q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L"&T3i  
Accounting Society of China 中国会计学会 0:v!'  
accounting statement 会计报表 {K.H09Y  
accounting system 会计制度；会计系统 l?*DGW(t{  
accounting transaction 会计事项；帐务交易 Dylm=ZZa  
accounting treatment 会计处理 Y_CVDKdcY  
accounting year 会计年度 OL 0YjU
@  
accretion 增值；添加 lndz  
accrual 应计项目；应累算数目 uHI(-!O  
accrual basis 应计制；权责发生制 tkctwjD  
accrual basis accounting 应计制会计；权责发生制会计 T2Yf7Sz p  
accrue 应累算；应计 Z i6s0Uck  
accrued benefit 应累算利益 'V7LL1K^>  
accrued charges 应计费用 -i8KJzPL f  
accrued cumulative preference share dividend 应累算的累积优先股股息 6axxyh%  
accrued expenses 应累算费用 (S!UnBb&  
accrued interest payable 应付利息；应计未付利息 b11I$b #  
accrued interest receivable 应收利息；应计未收利息 zhw* Bed<  
accrued right 累算权益 2{h2]F  
accruing profit 应累算的利润 Em(_W5 ND{  
accumulated fiscal reserve 累积财政储备 <gwRE{6U  
accumulated profit 累积利润；滚存溢利 #tR:W?!  
accumulated reserve 累积储备 $YX{
gk>  
accumulation of surplus income 累积收益盈余 ceG\Q2  
acquired assets 既得资产 NwF"Zh5eMW  
acquisition 收购；购置；取得 nNCR5&,q  
acquisition cost 购置成本 {c*$i^T  
acquisition expenses 购置费用 f v7VDo8vb  
acquisition of 100% interest 收购全部股权 4fKvB@O@.  
acquisition of control 取得控制权 c6[m'cy  
acquisition of fixed assets 购置固定资产 WPRk>j  
acquisition of shell “买壳” XKTDBaON  
acquisition price 收购价 qO"QSSbZqQ  
act of God 天灾 ~5HT_B U=  
acting partner 执事合伙人 "IU}>y>J  
active market 买卖活跃的市场；交投畅旺的市场；旺市 IMWt!#vuY  
active partner 积极参与的合伙人 >.qFhO\1so  
active trading 交投活跃 futYMoV  
actual circulation 实际流通 QDn_`c  
actual cost 实际成本 X]y8-}Qf  
actual expenditure 实际开支；实际支出 zdwQpB,+^  
actual income 实际入息；实际收入；实际收益 U:*rlA@_.  
actual market 现货市场 ?r !kKMZ  
actual price 现货价；实际价格 +DRt2a#  
actual profit 实际利润 fJ/INL   
actual quotation 实盘；实际价位；实际报价 E.*hY+kGZ  
actual year basis 按实际年度计算 lWc[Q1  
actuals 实货 PaSwfjOnqr  
actuarial investigation 精算调查  GUu8 N  
actuarial principle 精算原则 / <(|4e  
actuarial report 精算师报告 yc*cT%?g  
Actuarial Society of Hong Kong 香港精算学会 tCrEcjT-  
actuarial valuation 精算师估值 N 8[rWJ#  
actuary 精算师 XdJD"|,h  
ad referendum agreement 暂定协议；有待覆核的协定 ^P9mJ:  
ad valorem duty 从价税；按值征税 =u2~=t=LV  
ad valorem duty system 从价税制 M1eh4IVE?  
ad valorem fee 从价费 ^Z)7Z% O  
ad valorem tariff 从价关税 n =-vOa%  
additional allowance 额外免税额 >l 0aME@-0  
additional amount for unexpired risk 未过期风险的额外款额 _-vlN  
additional assessable profit 补加应评税利润 bR7tmJ[)Z  
additional assessment 补加评税 OFr"RGW"  
additional commitment 额外承担 p1'q{E+o*  
additional commitment vote 额外承担拨款 4vL\t uoz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _zDS-e@  
additional dependent parent allowance 供养父母额外免税额 =-oP,$k  
additional provision 额外拨款 dlo`](5m  
additional stamp duty 附加印花税 1?QVtfwY  
additional tax 补加税罚款；补加税款 3YLK?X8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gR!hN.I  
adjudged bankrupt 被裁定破产 er_6PV  
adjudicated bankrupt 裁定破产人 {qHQ_ _Bl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,IhQ%)l  
adjudication of bankruptcy 裁定破产；宣告破产 M;XU"8  
adjudication of insolvency 裁定无力偿还债务 0i }.l\  
adjusted actual 经调整的实数；调整后的实数 Vl$RMW@Ds  
adjusted current assets 经调整的流动资产；调整后的流动资产 uB+#<F/c  
adjusted figure 经调整的数字；调整后的数额 J?{sTj"KB  
adjusted liabilities 经调整的负债；调整后的负债 <,DMD  
adjusted loss 经调整的亏损；调整后的亏损 JPTLh{/  
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 D% *ww'mt0  
adjusted profit 经调整的利润；调整后的利润 U>kaQ54/  
adjusted surplus 经调整的盈余额；调整后的盈余额 1CJ1-]S(3  
adjusted value 经调整的价值；调整后的价值 s>L-0vG  
adjustment 调整；修订；理算〔保险〕 b6S"&hs  
adjustment centre 调剂中心 =eY  
adjustment lag 调整过程的时间差距；调整时差 >0SG]er@  
adjustment mechanism 调整机制 5
dv|NLl  
adjustment of loss 亏损调整 f]10^y5&  
adjustment process 调整过程；调整程序 L__{U_p  
adjustment range 调整幅度 .K ^gh$z!  
administered exchange rate 受管制汇率 4%}iKoT