[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: W(&9S[2  
'ktWKW$ D  
A share Ａ股；甲类股份 rCFTch"  
abatement of tax 减税；减扣免税额 \J?5Kl[*c  
ABN AMRO Bank N.V. 荷兰银行 ufWd)Q  
above-the-line expenditure 线上项目支出；经常预算支出 w-(^w9_e  
above-the-line receipt 线上项目收入；经常预算收入 O.~@V(7ah  
ABSA Asia Limited 南非联合亚洲有限公司 {glRXR  
absolute change 绝对数值变更 kFF)6z:2  
absolute expenditure 实际开支 ~\D H[Mt  
absolute guideline figure 绝对准则数字 [Q*aJLG  
absolute interest 绝对权益 )
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absolute order of discharge 绝对破产解除令 =D6H?K-k!  
absolute profit margin 绝对利润幅度 g&6O*vx  
absolute value 实值；绝对值 13:0%IO  
absolutely vested interest 绝对既得权益 ~'2im[f J  
absorbed cost 已吸收成本；已分摊成本 J>Uzd, /  
absorption 吸收；分摊；合并 8GD!]t#  
absorption rate 吸收率；摊配率；分摊率 FI|@=l;_  
ACB Finance Limited 亚洲商业财务有限公司 U?:<clh  
acceptable form of reciprocity 合理的互惠条件 |xQq+e}l<  
acceptable rate 适当利率；适当汇率 ljo^ 2  
acceptance agreement 承兑协议 niIjatT  
acceptance for honour 参加承兑 B[rxV  
acceptor 承兑人；接受人；受票人 `nDgwp:b"  
acceptor for honour 参加承兑人 ^>fjURR  
accident insurance 意外保险 !^*I?9P  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z2dy|e(c  
accident insurance scheme 意外保险计划 c(<,qWH  
accident year basis 意外年度基准 $@blP<I  
accommodation 通融；贷款 wh
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accommodation bill 通融票据；空头票据 StuDtY  
accommodation party 汇票代发人 k$7@@?<  
account balance 帐户余额；帐户结余 g)Byd\DS  
account book 帐簿 ,3{z_Rax-  
account collected in advance 预收款项 Z 7M%}V%  
account current book 往来帐簿 GL_a`.=@  
account of after-acquired property 事后取得的财产报告 \4.U.pKY  
account of defaulter 拖欠帐目 2W=( {e)$  
account payable 应付帐款 kGZ_/"iuO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 a+CHrnU\;  
account receivable 应收帐款 fuxBoB  
account receivable report 应收帐款报表 y
EfV8aY'*  
account statement 结单；帐单；会计财务报表 R.EA5X|_  
account title 帐户名称；会计科目 =*YK6  
accountant's report 会计师报告 $I7/FZP  
Accountant's Report Rules 会计师报告规则 +jD{O @9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6_wf $(im  
Accounting Arrangements 《会计安排》 bTn7$EG  
accounting basis 会计基础 ZTx~+'(  
accounting by Official Receiver 破产管理署署长呈交的帐目 G'<J8;B* t  
Accounting Circular 《会计通告》 !m#cn
eV  
accounting class 会计类别 fFfH9cl!  
accounting date 记帐日期；会计结算日期 g&*pk5V>  
accounting for money 款项核算 >_biiW~x:  
Accounting Officer 会计主任 ZL`G<Mo;.  
accounting period 会计报告期；会计期 `1NxS35u  
accounting policy 会计政策；会计方针 ,J
f)A/_  
accounting practice 会计惯例 7FVu[Qu  
accounting principle 会计准则 qYW{$K  
accounting record 会计记录 xi=qap=S^9  
accounting report 会计报告 ]8q5k5
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _|ucC$*  
Accounting Society of China 中国会计学会 PomX@N}1  
accounting statement 会计报表  S< <xlW  
accounting system 会计制度；会计系统 FV/X&u8~  
accounting transaction 会计事项；帐务交易 v?yHj-  
accounting treatment 会计处理 =De%]]>   
accounting year 会计年度 9Osjh G  
accretion 增值；添加 D4m2*%M  
accrual 应计项目；应累算数目 A`7uw|uO$  
accrual basis 应计制；权责发生制 W9?Yzl  
accrual basis accounting 应计制会计；权责发生制会计 ;C%D+"l1g  
accrue 应累算；应计 Jr18faEZw  
accrued benefit 应累算利益 2k[i7Rl \c  
accrued charges 应计费用 ih?_ f W  
accrued cumulative preference share dividend 应累算的累积优先股股息 Lrz>0_Q  
accrued expenses 应累算费用 8kih81tx"U  
accrued interest payable 应付利息；应计未付利息 3R?7&oXvH  
accrued interest receivable 应收利息；应计未收利息 Y]b5qguK  
accrued right 累算权益 P sD+?  
accruing profit 应累算的利润 Ou; ]>FJ  
accumulated fiscal reserve 累积财政储备 qeCx.Z  
accumulated profit 累积利润；滚存溢利 )}?'1ciHI  
accumulated reserve 累积储备 <>f  
accumulation of surplus income 累积收益盈余 Mz<4P3"H  
acquired assets 既得资产 I<.3"F1}  
acquisition 收购；购置；取得 %#NaM\=8v  
acquisition cost 购置成本 qqSk*oH~  
acquisition expenses 购置费用 WZRrqrjq  
acquisition of 100% interest 收购全部股权 O@3EJ
kv  
acquisition of control 取得控制权 @.-g  
acquisition of fixed assets 购置固定资产 vI]| W  
acquisition of shell “买壳” TD,W*(b  
acquisition price 收购价 {so"xoA^c  
act of God 天灾 ]?^m;~MQZ  
acting partner 执事合伙人 'r4 j;Jn  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mY.[AIB  
active partner 积极参与的合伙人 ReP7c3D>p  
active trading 交投活跃 K
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actual circulation 实际流通 -<}_K,Ky`  
actual cost 实际成本 SMgf(N3]  
actual expenditure 实际开支；实际支出 r M'snW)  
actual income 实际入息；实际收入；实际收益 K|Std)6  
actual market 现货市场 E/LR(d_  
actual price 现货价；实际价格 ~LHG  
actual profit 实际利润 CIQo2~G  
actual quotation 实盘；实际价位；实际报价 VbK| VON[  
actual year basis 按实际年度计算 1c,$D5#  
actuals 实货 .0#?u1gXsX  
actuarial investigation 精算调查 W*-+j*e|_P  
actuarial principle 精算原则 "sf8~P9qy  
actuarial report 精算师报告 /l0\SVwa>  
Actuarial Society of Hong Kong 香港精算学会 Tm[IOuhM'?  
actuarial valuation 精算师估值 eUVE8pZl  
actuary 精算师 tp_*U,  
ad referendum agreement 暂定协议；有待覆核的协定 rayC1#f  
ad valorem duty 从价税；按值征税 O} QTg  
ad valorem duty system 从价税制 k5=0L_xc  
ad valorem fee 从价费 j*g5f  
ad valorem tariff 从价关税 J`uV $l:  
additional allowance 额外免税额 Gs.id^Sf  
additional amount for unexpired risk 未过期风险的额外款额 >&e|ins^N  
additional assessable profit 补加应评税利润 6I72;e^!  
additional assessment 补加评税 6\
g]Y  
additional commitment 额外承担 a7nbGqsx  
additional commitment vote 额外承担拨款 Am!$\T%2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `*8p T  
additional dependent parent allowance 供养父母额外免税额 zhKb|SV  
additional provision 额外拨款 )fpZrpLXE  
additional stamp duty 附加印花税 (5;w^E9*n;  
additional tax 补加税罚款；补加税款 *xM4nUu<~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?A2#V(4  
adjudged bankrupt 被裁定破产 WWc{]R^D  
adjudicated bankrupt 裁定破产人 _*9eAeJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?W9$=  
adjudication of bankruptcy 裁定破产；宣告破产 ]U! ?{~  
adjudication of insolvency 裁定无力偿还债务 3uz@JY"mK  
adjusted actual 经调整的实数；调整后的实数 T
NUzNA  
adjusted current assets 经调整的流动资产；调整后的流动资产 :u
`  
adjusted figure 经调整的数字；调整后的数额 =5oE|F%  
adjusted liabilities 经调整的负债；调整后的负债 Obrv5%'  
adjusted loss 经调整的亏损；调整后的亏损 >"{3lDyq-  
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 |OUr=b  
adjusted profit 经调整的利润；调整后的利润 eFp4MD8?  
adjusted surplus 经调整的盈余额；调整后的盈余额 BE:HO^-.1  
adjusted value 经调整的价值；调整后的价值 dMQtW3stY  
adjustment 调整；修订；理算〔保险〕 GG
5wiN*2S  
adjustment centre 调剂中心 !GURn1vcAe  
adjustment lag 调整过程的时间差距；调整时差 ^|O f  
adjustment mechanism 调整机制 O2q`2L~  
adjustment of loss 亏损调整 -k|r#^(G2  
adjustment process 调整过程；调整程序 %/CCh;N#  
adjustment range 调整幅度 *ELbz}Q  
administered exchange rate 受管制汇率 vkOCyi?c