[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: 1Acs0`3  
3>^]r jFw  
A share Ａ股；甲类股份 B{R[z%Y  
abatement of tax 减税；减扣免税额 ,dR.Sacv  
ABN AMRO Bank N.V. 荷兰银行 0FtwDM))  
above-the-line expenditure 线上项目支出；经常预算支出 a#"orc j  
above-the-line receipt 线上项目收入；经常预算收入 sYBmL]Hr  
ABSA Asia Limited 南非联合亚洲有限公司 ]"b:IWPeI  
absolute change 绝对数值变更 YI ?P@y  
absolute expenditure 实际开支 |T$?vIG[  
absolute guideline figure 绝对准则数字 nH&z4-1Y?  
absolute interest 绝对权益 :ujpLIjvVG  
absolute order of discharge 绝对破产解除令 X=KW >  
absolute profit margin 绝对利润幅度 Qv5fK  
absolute value 实值；绝对值 ^h$*7u"^y  
absolutely vested interest 绝对既得权益 #Zw:&' QB  
absorbed cost 已吸收成本；已分摊成本 JJ7A` ;  
absorption 吸收；分摊；合并
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absorption rate 吸收率；摊配率；分摊率 "A"YgD#t  
ACB Finance Limited 亚洲商业财务有限公司 zmGHI!tP  
acceptable form of reciprocity 合理的互惠条件 ,c
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acceptable rate 适当利率；适当汇率 ,wes
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acceptance agreement 承兑协议 m9A%Z bQ^  
acceptance for honour 参加承兑 $QwpoVp`~  
acceptor 承兑人；接受人；受票人 oG1z PspL  
acceptor for honour 参加承兑人 %]&$VVVh  
accident insurance 意外保险 T2S_> #."l  
Accident Insurance Association of Hong Kong 香港意外保险公会 XDJE]2^52?  
accident insurance scheme 意外保险计划 6vsA8u(|V#  
accident year basis 意外年度基准 !(F?`([A  
accommodation 通融；贷款 A6]X aF  
accommodation bill 通融票据；空头票据 M%`CzCL u  
accommodation party 汇票代发人 i,r:R g~  
account balance 帐户余额；帐户结余 cVW7I  
account book 帐簿 &&9|;0<  
account collected in advance 预收款项 <[)-Q~Gg5  
account current book 往来帐簿 #4O4,F>e  
account of after-acquired property 事后取得的财产报告 s{Qae=$Q  
account of defaulter 拖欠帐目 N'VTdf?  
account payable 应付帐款 ZI!:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4F|79U #  
account receivable 应收帐款 ?'6@m86d  
account receivable report 应收帐款报表 v#qdq!64  
account statement 结单；帐单；会计财务报表 PM[_0b  
account title 帐户名称；会计科目 (Of6Ij?  
accountant's report 会计师报告 `^SRg_rH=`  
Accountant's Report Rules 会计师报告规则
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accounting and auditing procedure 会计与审计程序；会计与核数程序 \,G9'c 'u  
Accounting Arrangements 《会计安排》 x^[,0?y2  
accounting basis 会计基础 Pj <U|\-?  
accounting by Official Receiver 破产管理署署长呈交的帐目 ud`-w  
Accounting Circular 《会计通告》 vd[7Pxe  
accounting class 会计类别 \t7yH]:>@  
accounting date 记帐日期；会计结算日期 d-_V*rYU  
accounting for money 款项核算 y
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Accounting Officer 会计主任 _J!^iJ  
accounting period 会计报告期；会计期 (L*GU7m;  
accounting policy 会计政策；会计方针 Jx.fDVJ  
accounting practice 会计惯例 -_ I)5*N  
accounting principle 会计准则 $o?U=  
accounting record 会计记录 Sk|e#{  
accounting report 会计报告 xc#t8`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6h>#;M  
Accounting Society of China 中国会计学会 US ALoe  
accounting statement 会计报表 m>vwpRBOA  
accounting system 会计制度；会计系统 "V>}-G&  
accounting transaction 会计事项；帐务交易 L5FOlzn  
accounting treatment 会计处理 e%JI qKS  
accounting year 会计年度 8D )nM|  
accretion 增值；添加 G{} 2"/  
accrual 应计项目；应累算数目 4]U=Y>\Sr  
accrual basis 应计制；权责发生制 d.vNiq,`  
accrual basis accounting 应计制会计；权责发生制会计 Xk4wU$1F  
accrue 应累算；应计 O%T?+1E  
accrued benefit 应累算利益 VC88r
e`  
accrued charges 应计费用 #-'`Ybw  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;0 B1P|7zK  
accrued expenses 应累算费用 vdq=F|&  
accrued interest payable 应付利息；应计未付利息 AabQ)23R2  
accrued interest receivable 应收利息；应计未收利息 X,v.1#[  
accrued right 累算权益 jhm3:;Z  
accruing profit 应累算的利润 Qfn:5B]tI  
accumulated fiscal reserve 累积财政储备 +06{5
-,  
accumulated profit 累积利润；滚存溢利 epiviCYC  
accumulated reserve 累积储备 S1|u@d'  
accumulation of surplus income 累积收益盈余 ?wB_fDb}  
acquired assets 既得资产 AZ3T#f![L@  
acquisition 收购；购置；取得 $ZI]  
acquisition cost 购置成本 ;W?#l$R  
acquisition expenses 购置费用 ;gZ ^c]\  
acquisition of 100% interest 收购全部股权 nEsD+}E?  
acquisition of control 取得控制权 Nnh\FaI  
acquisition of fixed assets 购置固定资产 _c>ww<*3  
acquisition of shell “买壳” i=xh;yb|  
acquisition price 收购价 C.S BJ  
act of God 天灾 ;|Mfq`s  
acting partner 执事合伙人 12Oa_6<\0;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 K ";Et  
active partner 积极参与的合伙人 n2mO-ZXud  
active trading 交投活跃 %/Wk+r9uu  
actual circulation 实际流通 ,&UKsrs_  
actual cost 实际成本 K KB+o)*W  
actual expenditure 实际开支；实际支出 Ok_}d&A  
actual income 实际入息；实际收入；实际收益 * 1;4&/93o  
actual market 现货市场 oy8jc];SO  
actual price 现货价；实际价格 Q6HJ+H-Ub  
actual profit 实际利润 V$ H(a`!  
actual quotation 实盘；实际价位；实际报价 w7@`:W  
actual year basis 按实际年度计算 SI!A?34  
actuals 实货 9
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actuarial investigation 精算调查 <<0sv9qw1  
actuarial principle 精算原则 n2K1X!E$  
actuarial report 精算师报告 =%m{|HQ`  
Actuarial Society of Hong Kong 香港精算学会 G`FYEmD  
actuarial valuation 精算师估值 D}?p>e|<D  
actuary 精算师 G(7%*@SX  
ad referendum agreement 暂定协议；有待覆核的协定 E2dM0r<]  
ad valorem duty 从价税；按值征税 >%tG[jb  
ad valorem duty system 从价税制 =Dq&lm,n  
ad valorem fee 从价费 =de'Yy:\-  
ad valorem tariff 从价关税 zGtJ@HbB  
additional allowance 额外免税额 $Lp [i <O]  
additional amount for unexpired risk 未过期风险的额外款额 5sT3|yq  
additional assessable profit 补加应评税利润 , -Hj  
additional assessment 补加评税 6k t,q0  
additional commitment 额外承担 uHKEt[PS$  
additional commitment vote 额外承担拨款 HV~Fe!J_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w-n}&f  
additional dependent parent allowance 供养父母额外免税额 '{ _ X1  
additional provision 额外拨款 w^0hVrws=,  
additional stamp duty 附加印花税 _
f^6F<!  
additional tax 补加税罚款；补加税款 wOf8\s1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 N (4H}2  
adjudged bankrupt 被裁定破产 qx k
i  
adjudicated bankrupt 裁定破产人 (F&LN!Hn>p  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <[[yV  
adjudication of bankruptcy 裁定破产；宣告破产 5mZ2CDV  
adjudication of insolvency 裁定无力偿还债务 &G"s!:  
adjusted actual 经调整的实数；调整后的实数 3Q$ 4`p;  
adjusted current assets 经调整的流动资产；调整后的流动资产 h[>pC"s?K  
adjusted figure 经调整的数字；调整后的数额 !'N@ZZ  
adjusted liabilities 经调整的负债；调整后的负债 ,'0#q  
adjusted loss 经调整的亏损；调整后的亏损 0#WN2f, <:  
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 @S@VsgQ%3Z  
adjusted profit 经调整的利润；调整后的利润 GURiW42  
adjusted surplus 经调整的盈余额；调整后的盈余额 D3C7f'  
adjusted value 经调整的价值；调整后的价值 iE''>Z  
adjustment 调整；修订；理算〔保险〕 j,.M!q]  
adjustment centre 调剂中心 o-@01_j  
adjustment lag 调整过程的时间差距；调整时差 6Hnez@d  
adjustment mechanism 调整机制 g[(@@TiG  
adjustment of loss 亏损调整 on7 n4  
adjustment process 调整过程；调整程序 Q'n+K5&p  
adjustment range 调整幅度 D\THe-Vtr  
administered exchange rate 受管制汇率 4H6Fq*W{k