[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: t7+
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e
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A share Ａ股；甲类股份 8EEQV}4  
abatement of tax 减税；减扣免税额 3 jeV4|  
ABN AMRO Bank N.V. 荷兰银行 0#{]!>R  
above-the-line expenditure 线上项目支出；经常预算支出 7>@/*S{X  
above-the-line receipt 线上项目收入；经常预算收入 2CgIY89O  
ABSA Asia Limited 南非联合亚洲有限公司 p{svXP K  
absolute change 绝对数值变更 rJQ|Oi&1i  
absolute expenditure 实际开支 z==}~|5  
absolute guideline figure 绝对准则数字 2&K|~~  
absolute interest 绝对权益 L{,7(C=  
absolute order of discharge 绝对破产解除令 -LK(C`gB  
absolute profit margin 绝对利润幅度 .'mC3E+$  
absolute value 实值；绝对值 &r5%WRzpYT  
absolutely vested interest 绝对既得权益 `b`52b\6S  
absorbed cost 已吸收成本；已分摊成本 -&D6w9w  
absorption 吸收；分摊；合并 ,zw=&)W1  
absorption rate 吸收率；摊配率；分摊率  mFoK76  
ACB Finance Limited 亚洲商业财务有限公司 [K@!JY  
acceptable form of reciprocity 合理的互惠条件 Afhx`J1KO  
acceptable rate 适当利率；适当汇率 G /3lX^Z>  
acceptance agreement 承兑协议 ?!j/wV_H  
acceptance for honour 参加承兑 lbU+a$  
acceptor 承兑人；接受人；受票人 zYF&Dv/u/  
acceptor for honour 参加承兑人 _"bvT?|  
accident insurance 意外保险 I%C:d#p  
Accident Insurance Association of Hong Kong 香港意外保险公会 {!Z_&i5  
accident insurance scheme 意外保险计划 7^ {hn_%;  
accident year basis 意外年度基准 [Q_|6Di  
accommodation 通融；贷款 (IHBib "  
accommodation bill 通融票据；空头票据 E^W*'D  
accommodation party 汇票代发人 d]~1.i  
account balance 帐户余额；帐户结余 H08YMP>dc  
account book 帐簿 'wlP`7&Tn  
account collected in advance 预收款项 :BxYaAVt^  
account current book 往来帐簿 Y'*h_K  
account of after-acquired property 事后取得的财产报告 KBH
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account of defaulter 拖欠帐目 mf[79:90^  
account payable 应付帐款 =V]i?31[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6@ ^`-N;  
account receivable 应收帐款 pcTX Ty 28  
account receivable report 应收帐款报表 }gRLW2&mR>  
account statement 结单；帐单；会计财务报表 XXmu|h  
account title 帐户名称；会计科目 6-}e-H  
accountant's report 会计师报告 J$*["y`+  
Accountant's Report Rules 会计师报告规则 [y;ZbfMP|o  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Ki;5 =)  
Accounting Arrangements 《会计安排》 vUx$[/<  
accounting basis 会计基础 A?KKZ{ P
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accounting by Official Receiver 破产管理署署长呈交的帐目 1V$B^/_  
Accounting Circular 《会计通告》 @_ZW
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accounting class 会计类别 d6 EJn/  
accounting date 记帐日期；会计结算日期 ^F9zS`Yz2  
accounting for money 款项核算 }C`0 " 1  
Accounting Officer 会计主任 grAL4  
accounting period 会计报告期；会计期 * <QL[qyV  
accounting policy 会计政策；会计方针 TiEJyd`P  
accounting practice 会计惯例 [z@Rg DXv  
accounting principle 会计准则 h,?Yw+#o"  
accounting record 会计记录 n8aiGnd=v  
accounting report 会计报告 P,=J"%a-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Qh%vh;|^  
Accounting Society of China 中国会计学会 !O_^Rn+<2  
accounting statement 会计报表 5{aQ4H>~tx  
accounting system 会计制度；会计系统 _ 'dy$.g  
accounting transaction 会计事项；帐务交易 3
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accounting treatment 会计处理 GhA~PjZS  
accounting year 会计年度
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accretion 增值；添加 urjp&L&  
accrual 应计项目；应累算数目 xmd$Jol^  
accrual basis 应计制；权责发生制 ~x|Sv4M  
accrual basis accounting 应计制会计；权责发生制会计 |noTIAI  
accrue 应累算；应计 =DwH*U/YR  
accrued benefit 应累算利益 d}J#wT  
accrued charges 应计费用 1K',Vw_  
accrued cumulative preference share dividend 应累算的累积优先股股息 4zbV' ]  
accrued expenses 应累算费用 0LuY"(LR  
accrued interest payable 应付利息；应计未付利息 90D.G_45  
accrued interest receivable 应收利息；应计未收利息 30`H Xv@  
accrued right 累算权益 a :AcCd)  
accruing profit 应累算的利润 G=Bj1ss
.  
accumulated fiscal reserve 累积财政储备 e}w!]  
accumulated profit 累积利润；滚存溢利 czi!q1<vg  
accumulated reserve 累积储备 ~h|L;E"  
accumulation of surplus income 累积收益盈余 rn*VL(Yd(  
acquired assets 既得资产 hm k5 1  
acquisition 收购；购置；取得 H8k| >4  
acquisition cost 购置成本 WLFzLW=PD  
acquisition expenses 购置费用 0_izTke  
acquisition of 100% interest 收购全部股权 ]HT>-Ba;{h  
acquisition of control 取得控制权 1&nrZG9  
acquisition of fixed assets 购置固定资产 nwH|Hs riU  
acquisition of shell “买壳” @},k\Is  
acquisition price 收购价 f2f$aZ  
act of God 天灾 J
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acting partner 执事合伙人 Y:BrAa[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 X~!?t}  
active partner 积极参与的合伙人 $"1&!  
active trading 交投活跃 ^>uGbhBp  
actual circulation 实际流通 za
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actual cost 实际成本 THZ3%o=X  
actual expenditure 实际开支；实际支出 .1M>KRSr,  
actual income 实际入息；实际收入；实际收益 obGSc)?j  
actual market 现货市场 ga%77t|jm3  
actual price 现货价；实际价格 " E#%x{d  
actual profit 实际利润 \/zS@fz  
actual quotation 实盘；实际价位；实际报价 {.W%m  
actual year basis 按实际年度计算 :g_ +{4  
actuals 实货 =2'^: 4Z  
actuarial investigation 精算调查 Rvo<ISp  
actuarial principle 精算原则 <{j
9|mt  
actuarial report 精算师报告 _~"3 LB  
Actuarial Society of Hong Kong 香港精算学会 (avaTUMOqy  
actuarial valuation 精算师估值 2Ta F7Jn  
actuary 精算师 B9\o:eY  
ad referendum agreement 暂定协议；有待覆核的协定 ,oe4*b}O=.  
ad valorem duty 从价税；按值征税 _95t gJy  
ad valorem duty system 从价税制 ttrp|(  
ad valorem fee 从价费 YSmz)YfX9  
ad valorem tariff 从价关税 cMAfW3j: ;  
additional allowance 额外免税额 )I_I?e  
additional amount for unexpired risk 未过期风险的额外款额 ['j,S<Bu~  
additional assessable profit 补加应评税利润 y0^FTSQ|  
additional assessment 补加评税 beoMLHp  
additional commitment 额外承担 huE#VY /t  
additional commitment vote 额外承担拨款 iqYc&}k,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fRmc_tx  
additional dependent parent allowance 供养父母额外免税额 g?wogCs5  
additional provision 额外拨款 I&0
yUhn  
additional stamp duty 附加印花税 Oylw
,*%  
additional tax 补加税罚款；补加税款 SQK6BEjE8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;?9~^,l  
adjudged bankrupt 被裁定破产 ( d.i np(  
adjudicated bankrupt 裁定破产人 .X9^A,9  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 L2%P  
adjudication of bankruptcy 裁定破产；宣告破产 lQjq6Fl2  
adjudication of insolvency 裁定无力偿还债务 A`Nb"N$H13  
adjusted actual 经调整的实数；调整后的实数 To+{9"$,  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;RI,zQ  
adjusted figure 经调整的数字；调整后的数额 va.wdk g  
adjusted liabilities 经调整的负债；调整后的负债 <rI~+J]s  
adjusted loss 经调整的亏损；调整后的亏损 ]]4E)j8  
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 V{r@D!}  
adjusted profit 经调整的利润；调整后的利润 . ^,vK7  
adjusted surplus 经调整的盈余额；调整后的盈余额 ohl%<FqS  
adjusted value 经调整的价值；调整后的价值 +Xk!)Ge5E*  
adjustment 调整；修订；理算〔保险〕 =&'j;j  
adjustment centre 调剂中心 l=yO]a\QZ  
adjustment lag 调整过程的时间差距；调整时差 a@./e @
p  
adjustment mechanism 调整机制 E {MSi"  
adjustment of loss 亏损调整 K!X8KPo  
adjustment process 调整过程；调整程序 ~i4@sz&  
adjustment range 调整幅度 }m?L/Y'}  
administered exchange rate 受管制汇率 RzkJS9)m