[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: Rhzcm`"  
~p{ fl?  
A share Ａ股；甲类股份 ]]hsLOM]  
abatement of tax 减税；减扣免税额 2OwO|n  
ABN AMRO Bank N.V. 荷兰银行 %'MR;hQsd8  
above-the-line expenditure 线上项目支出；经常预算支出 m!WDXt  
above-the-line receipt 线上项目收入；经常预算收入 (m() r0:@  
ABSA Asia Limited 南非联合亚洲有限公司 a?X#G/)  
absolute change 绝对数值变更 $-uMWJ)l  
absolute expenditure 实际开支 72\o6{BiC  
absolute guideline figure 绝对准则数字 Bgs,6:  
absolute interest 绝对权益 e@DVf  
absolute order of discharge 绝对破产解除令
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absolute profit margin 绝对利润幅度 `aL4YH-v  
absolute value 实值；绝对值 6C- !^8[ f  
absolutely vested interest 绝对既得权益 &ER,;^H`6  
absorbed cost 已吸收成本；已分摊成本 )2?A|f8  
absorption 吸收；分摊；合并 9u1Fk'cxG,  
absorption rate 吸收率；摊配率；分摊率 x8Nij:K#  
ACB Finance Limited 亚洲商业财务有限公司 ?Lem|zo  
acceptable form of reciprocity 合理的互惠条件 A}CpyRVCn  
acceptable rate 适当利率；适当汇率 qb PC5v  
acceptance agreement 承兑协议 15cgmZsS  
acceptance for honour 参加承兑 4EFP*7X  
acceptor 承兑人；接受人；受票人 p><DA fB  
acceptor for honour 参加承兑人  6AKT-r.  
accident insurance 意外保险 d=a$Gd_$  
Accident Insurance Association of Hong Kong 香港意外保险公会 :Oc&{z?q  
accident insurance scheme 意外保险计划 2(>=@q.1H  
accident year basis 意外年度基准 &P(vm@*  
accommodation 通融；贷款 VMW<?V 2Z  
accommodation bill 通融票据；空头票据 QD^"cPC)mM  
accommodation party 汇票代发人 r'J3\7N!u  
account balance 帐户余额；帐户结余 Dl_SEf6b  
account book 帐簿 vb2aj!8_?  
account collected in advance 预收款项 U/:x<Y$ tj  
account current book 往来帐簿 x=3+@'  
account of after-acquired property 事后取得的财产报告 ^ =RSoR  
account of defaulter 拖欠帐目 ]*\<k  
account payable 应付帐款 ?sbM=oo  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *Vp$#Rb  
account receivable 应收帐款 Nu6]R677Y  
account receivable report 应收帐款报表 ?v Z5 ^k  
account statement 结单；帐单；会计财务报表 aR0v qRF  
account title 帐户名称；会计科目 etL)T":XV  
accountant's report 会计师报告 MKr:a]-'f~  
Accountant's Report Rules 会计师报告规则 &:Sb$+z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 jIL$hqo  
Accounting Arrangements 《会计安排》 mG+hLRTXP  
accounting basis 会计基础 #mbl4a  
accounting by Official Receiver 破产管理署署长呈交的帐目 kA(q-Re$B*  
Accounting Circular 《会计通告》 zNQ|G1o  
accounting class 会计类别 9p9-tJfH.  
accounting date 记帐日期；会计结算日期 {#%;HqP  
accounting for money 款项核算 W'<cAg?  
Accounting Officer 会计主任 0:k ~lz  
accounting period 会计报告期；会计期 ot.R Gpg%  
accounting policy 会计政策；会计方针 8A|i$#.&  
accounting practice 会计惯例 21G:!t4/?n  
accounting principle 会计准则 ?mW;%d~]  
accounting record 会计记录 'gv7&$X}4  
accounting report 会计报告 l%9nA.M'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Yq%D/dU8  
Accounting Society of China 中国会计学会 (?pn2- Ip  
accounting statement 会计报表 o)IcAqN$H  
accounting system 会计制度；会计系统 AZ
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accounting transaction 会计事项；帐务交易 Abf=b<bu  
accounting treatment 会计处理 LdYaJh~h  
accounting year 会计年度 /pDI \]  
accretion 增值；添加 Id'@!U:NA  
accrual 应计项目；应累算数目 9TILrK  
accrual basis 应计制；权责发生制 s\i .pd:Q  
accrual basis accounting 应计制会计；权责发生制会计 .
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accrue 应累算；应计 k0R;1lZ0n  
accrued benefit 应累算利益 {T[/B"QZG  
accrued charges 应计费用 /WIHG0D  
accrued cumulative preference share dividend 应累算的累积优先股股息 05m/iQ  
accrued expenses 应累算费用 b3!,r\9V  
accrued interest payable 应付利息；应计未付利息 h\^> s$  
accrued interest receivable 应收利息；应计未收利息 wq"AWyu  
accrued right 累算权益 &tw   
accruing profit 应累算的利润 zVs|go>F  
accumulated fiscal reserve 累积财政储备 ^,KN@  
accumulated profit 累积利润；滚存溢利 g_w4}!|  
accumulated reserve 累积储备 6'N!)b^-  
accumulation of surplus income 累积收益盈余 ))>)qav  
acquired assets 既得资产 ps6c>AN`A&  
acquisition 收购；购置；取得 er0ClvB  
acquisition cost 购置成本 6">jf #pE  
acquisition expenses 购置费用 +kTa>U<?  
acquisition of 100% interest 收购全部股权 8M;G@ Q80  
acquisition of control 取得控制权 <ArP_! `3  
acquisition of fixed assets 购置固定资产 y3!=0uPf  
acquisition of shell “买壳” ;.r >  
acquisition price 收购价 |79!exVMBp  
act of God 天灾 c=p@l<)  
acting partner 执事合伙人 l7r!fAV-f  
active market 买卖活跃的市场；交投畅旺的市场；旺市 
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active partner 积极参与的合伙人 x 1
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active trading 交投活跃 p }bTI5  
actual circulation 实际流通 !&Q3>8l  
actual cost 实际成本 V F'! OPN  
actual expenditure 实际开支；实际支出 &p$SFH?s  
actual income 实际入息；实际收入；实际收益 l<$c.GgFd  
actual market 现货市场 N{G+|Wm
Q  
actual price 现货价；实际价格 R`:NUGR  
actual profit 实际利润 Th%1eLQ  
actual quotation 实盘；实际价位；实际报价 p=(;WnsK  
actual year basis 按实际年度计算 $V)LGu2(m  
actuals 实货 
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actuarial investigation 精算调查 ft[g1  
actuarial principle 精算原则 wQ,RZO3  
actuarial report 精算师报告 8 D: {05  
Actuarial Society of Hong Kong 香港精算学会 - $4%@Z  
actuarial valuation 精算师估值 3EcmNwr
 
actuary 精算师 w%k)J{\  
ad referendum agreement 暂定协议；有待覆核的协定 l%A~3  
ad valorem duty 从价税；按值征税 9Yowz]')  
ad valorem duty system 从价税制 hqY9\,.C  
ad valorem fee 从价费 soZw""|v  
ad valorem tariff 从价关税 j]<T\O>t>  
additional allowance 额外免税额 puv*p%E  
additional amount for unexpired risk 未过期风险的额外款额 %Ys>PzM  
additional assessable profit 补加应评税利润 wDZFOx0#8  
additional assessment 补加评税 G1~|$X@@  
additional commitment 额外承担 *[7,@S/<F  
additional commitment vote 额外承担拨款 ~&~%qu  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u hP0Zwn  
additional dependent parent allowance 供养父母额外免税额 &hba{!`y  
additional provision 额外拨款 t{>66jm\R  
additional stamp duty 附加印花税 88U4I  
additional tax 补加税罚款；补加税款 h& (@gU`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/S h:  
adjudged bankrupt 被裁定破产 "=<lPi  
adjudicated bankrupt 裁定破产人 9,'5~+7  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fT8Id\6js  
adjudication of bankruptcy 裁定破产；宣告破产 asW1GZO  
adjudication of insolvency 裁定无力偿还债务 KW&&AuPb}  
adjusted actual 经调整的实数；调整后的实数 $YSD%/c  
adjusted current assets 经调整的流动资产；调整后的流动资产 o oIMN =  
adjusted figure 经调整的数字；调整后的数额 %MP s}B  
adjusted liabilities 经调整的负债；调整后的负债 [ylGNuy  
adjusted loss 经调整的亏损；调整后的亏损 Ytx+7OLe  
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 FzpWT-jnDd  
adjusted profit 经调整的利润；调整后的利润 {zUc*9   
adjusted surplus 经调整的盈余额；调整后的盈余额 H8K<.R Y  
adjusted value 经调整的价值；调整后的价值 gH\r# wy|  
adjustment 调整；修订；理算〔保险〕 9rao&\eH  
adjustment centre 调剂中心 #s
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adjustment lag 调整过程的时间差距；调整时差 ;^DUtr ;  
adjustment mechanism 调整机制 !n
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adjustment of loss 亏损调整  cJ8F#t  
adjustment process 调整过程；调整程序 ?GFxJ6!%I  
adjustment range 调整幅度 <\^X,,WtO  
administered exchange rate 受管制汇率 |k/;
.