[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: ;c!}'2>vM  
gW[(gf.oo  
A share Ａ股；甲类股份 w[bhm$SX]B  
abatement of tax 减税；减扣免税额 9HjtWQn  
ABN AMRO Bank N.V. 荷兰银行 ^`96
L  
above-the-line expenditure 线上项目支出；经常预算支出 jgfl|;I?pg  
above-the-line receipt 线上项目收入；经常预算收入 l20fA-T _I  
ABSA Asia Limited 南非联合亚洲有限公司 d'4^c,d  
absolute change 绝对数值变更 'k?%39  
absolute expenditure 实际开支 U=<d
;2N#  
absolute guideline figure 绝对准则数字 YhVV~bvz*  
absolute interest 绝对权益 -jv%BJJlX
 
absolute order of discharge 绝对破产解除令 <d$L}uQ
wg  
absolute profit margin 绝对利润幅度 `H_.<``>  
absolute value 实值；绝对值 |)7dh B  
absolutely vested interest 绝对既得权益 YL$#6d  
absorbed cost 已吸收成本；已分摊成本 Fjc4[ C  
absorption 吸收；分摊；合并 &rcC7v K9  
absorption rate 吸收率；摊配率；分摊率 &g{b5x{iD  
ACB Finance Limited 亚洲商业财务有限公司 RW#&f*  
acceptable form of reciprocity 合理的互惠条件 Zr&~gXmVS  
acceptable rate 适当利率；适当汇率 : " ([i"  
acceptance agreement 承兑协议 VeJ M=s.y7  
acceptance for honour 参加承兑 |m^qA](M  
acceptor 承兑人；接受人；受票人 rW~hFSrV[o  
acceptor for honour 参加承兑人 UJqDZIv C  
accident insurance 意外保险 1qR[&=/  
Accident Insurance Association of Hong Kong 香港意外保险公会 !zd]6YL$  
accident insurance scheme 意外保险计划 j"8f,er  
accident year basis 意外年度基准 C;u8qVI  
accommodation 通融；贷款 L=7U#Q/DE  
accommodation bill 通融票据；空头票据 y?t2@f]!XK  
accommodation party 汇票代发人 (#dwIBBFt  
account balance 帐户余额；帐户结余 [_jd  
account book 帐簿 ;oKN8vI#7  
account collected in advance 预收款项 ?f\;z<e|  
account current book 往来帐簿 (Hr_gkGtM  
account of after-acquired property 事后取得的财产报告 O[N}@%HMW  
account of defaulter 拖欠帐目 4
4uM:;  
account payable 应付帐款 U _-9rkUa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 YPjjSi:#  
account receivable 应收帐款 | JmEI9n2  
account receivable report 应收帐款报表 1YGj^7V)|Z  
account statement 结单；帐单；会计财务报表 j2UiZLuV  
account title 帐户名称；会计科目 ),G?f {`!  
accountant's report 会计师报告 [a\
U8 w  
Accountant's Report Rules 会计师报告规则 qhKW6v  
accounting and auditing procedure 会计与审计程序；会计与核数程序 BD)5br].  
Accounting Arrangements 《会计安排》 @AXRKYQ{t  
accounting basis 会计基础 w3,1ImrXp  
accounting by Official Receiver 破产管理署署长呈交的帐目 "Y9PS_u(~  
Accounting Circular 《会计通告》 [<HU~P P  
accounting class 会计类别 Z*Sa%
y
f  
accounting date 记帐日期；会计结算日期 ^!={=No]  
accounting for money 款项核算 e~Oge  
Accounting Officer 会计主任 Y7|R vLWoP  
accounting period 会计报告期；会计期 zyznFiE  
accounting policy 会计政策；会计方针 ;3nR_6\  
accounting practice 会计惯例 igoXMsifT+  
accounting principle 会计准则 .,)C^hs@  
accounting record 会计记录 6' 9ITA  
accounting report 会计报告 Mw0Kg 9M  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ewo
1^&#>  
Accounting Society of China 中国会计学会 WBo|0(#  
accounting statement 会计报表 Ez3>}E,  
accounting system 会计制度；会计系统 =F(fum;zH  
accounting transaction 会计事项；帐务交易 %n^jho5  
accounting treatment 会计处理 i \2d1Z  
accounting year 会计年度 EJdl%j  
accretion 增值；添加 E3pnu.;U:_  
accrual 应计项目；应累算数目 e|`QW|9 .  
accrual basis 应计制；权责发生制 ,a:!"Z^f  
accrual basis accounting 应计制会计；权责发生制会计 'T(7EL3$}  
accrue 应累算；应计 /rKdxsI*  
accrued benefit 应累算利益 u?OyvvpH  
accrued charges 应计费用 SJYy,F],V"  
accrued cumulative preference share dividend 应累算的累积优先股股息 YLr<^G-v  
accrued expenses 应累算费用 IoEITKd  
accrued interest payable 应付利息；应计未付利息 UStNUNCq  
accrued interest receivable 应收利息；应计未收利息 ])d_B\)Kck  
accrued right 累算权益  aOS:rC  
accruing profit 应累算的利润 +=XDNSw  
accumulated fiscal reserve 累积财政储备 QAp+LSm  
accumulated profit 累积利润；滚存溢利 xQ4'$rL1d  
accumulated reserve 累积储备 j@JhxCe1+R  
accumulation of surplus income 累积收益盈余 uQ^r1 $#  
acquired assets 既得资产 wVI 1sR  
acquisition 收购；购置；取得  mN>7vJ  
acquisition cost 购置成本 hAPWEh^  
acquisition expenses 购置费用 <<43'N+  
acquisition of 100% interest 收购全部股权 sh $mOy  
acquisition of control 取得控制权 -`z`K08sT  
acquisition of fixed assets 购置固定资产 -P;_j,~U  
acquisition of shell “买壳” QJBzv|  
acquisition price 收购价 .'zXO  
act of God 天灾 y*
Egt`W  
acting partner 执事合伙人 bITc9Hqc  
active market 买卖活跃的市场；交投畅旺的市场；旺市 JGP<'6"L$  
active partner 积极参与的合伙人 7Z-'@m  
active trading 交投活跃 (dOC ^i  
actual circulation 实际流通 #WBlEVx;Z  
actual cost 实际成本 {-(}p+;z  
actual expenditure 实际开支；实际支出 /~w!7n<7  
actual income 实际入息；实际收入；实际收益 B8+J0jdg6%  
actual market 现货市场 Dc,h(2  
actual price 现货价；实际价格 gW{<:6}!*  
actual profit 实际利润 jOJ$QT  
actual quotation 实盘；实际价位；实际报价 4!'1o`8vs  
actual year basis 按实际年度计算 5XSr K  
actuals 实货 7M#eR8*[se  
actuarial investigation 精算调查 (!-gX"<b  
actuarial principle 精算原则 :r?gD2q  
actuarial report 精算师报告 "62vwWrwO  
Actuarial Society of Hong Kong 香港精算学会 e rz9CX  
actuarial valuation 精算师估值 tx$kD2  
actuary 精算师 AXUSU(hU  
ad referendum agreement 暂定协议；有待覆核的协定 Eei"baw/  
ad valorem duty 从价税；按值征税 {1RI!#[\  
ad valorem duty system 从价税制 vwVK^B  
ad valorem fee 从价费 Vej [wY-c  
ad valorem tariff 从价关税 :]EAlaB4Q  
additional allowance 额外免税额 72hN%l   
additional amount for unexpired risk 未过期风险的额外款额 #;9I3,@/Y  
additional assessable profit 补加应评税利润 uSZCJ#'G  
additional assessment 补加评税 e):jQite
 
additional commitment 额外承担 gyqM&5b  
additional commitment vote 额外承担拨款 k)Y}X)\36  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K>=KsG  
additional dependent parent allowance 供养父母额外免税额 :%[=v(G[  
additional provision 额外拨款 z/IA @  
additional stamp duty 附加印花税 P5u Y1(  
additional tax 补加税罚款；补加税款 6#Ag^A  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x-wIgo+  
adjudged bankrupt 被裁定破产 ?LJDBN  
adjudicated bankrupt 裁定破产人 m3Mo2};?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 BCDmce`=l  
adjudication of bankruptcy 裁定破产；宣告破产 lHRs3+  
adjudication of insolvency 裁定无力偿还债务  3j'A.S  
adjusted actual 经调整的实数；调整后的实数 m5!~PG:_  
adjusted current assets 经调整的流动资产；调整后的流动资产 VrV )qfG  
adjusted figure 经调整的数字；调整后的数额 ~r/"w'dB  
adjusted liabilities 经调整的负债；调整后的负债 UDjmXQ2,  
adjusted loss 经调整的亏损；调整后的亏损 pkW }\r  
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?+\"lI  
adjusted profit 经调整的利润；调整后的利润 (IlHg^"  
adjusted surplus 经调整的盈余额；调整后的盈余额 XRZj+muTZ  
adjusted value 经调整的价值；调整后的价值 P
I KQ}aq=  
adjustment 调整；修订；理算〔保险〕 ! Zowe*`
 
adjustment centre 调剂中心 4& r5M  
adjustment lag 调整过程的时间差距；调整时差 )?5027^  
adjustment mechanism 调整机制 {FYWQ!L  
adjustment of loss 亏损调整 4( Q_J4}P  
adjustment process 调整过程；调整程序 #w%d  
adjustment range 调整幅度 U3Fa.bC6}  
administered exchange rate 受管制汇率 p~Tp=d)/