[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: .Wjs~0c  
$Xq!L  
A share Ａ股；甲类股份 wI(M^8F_Mf  
abatement of tax 减税；减扣免税额 ):iA\A5q[  
ABN AMRO Bank N.V. 荷兰银行 / m=HG^!  
above-the-line expenditure 线上项目支出；经常预算支出 A~-b!Grf  
above-the-line receipt 线上项目收入；经常预算收入 UX7t`l2R  
ABSA Asia Limited 南非联合亚洲有限公司 '-zD  
absolute change 绝对数值变更 3Z1CWzq(  
absolute expenditure 实际开支 j]`PSl+w  
absolute guideline figure 绝对准则数字 l\i)$=d&g  
absolute interest 绝对权益
ti \wg  
absolute order of discharge 绝对破产解除令 p,#o<W  
absolute profit margin 绝对利润幅度 eA<0$Gs,h  
absolute value 实值；绝对值 -B +4+&{T  
absolutely vested interest 绝对既得权益 zCk^B/j sM  
absorbed cost 已吸收成本；已分摊成本 %7|9sQ:  
absorption 吸收；分摊；合并 e%b6(%  
absorption rate 吸收率；摊配率；分摊率 4<BjC[@~Z{  
ACB Finance Limited 亚洲商业财务有限公司 .SWlp2!M5  
acceptable form of reciprocity 合理的互惠条件 4r4 5i:  
acceptable rate 适当利率；适当汇率 q<M2,YrbAI  
acceptance agreement 承兑协议 kGl~GOB a  
acceptance for honour 参加承兑 >7 ="8  
acceptor 承兑人；接受人；受票人 %^jMj2  
acceptor for honour 参加承兑人 PUUwv_  
accident insurance 意外保险 7'Mm205\  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?`?)QE8  
accident insurance scheme 意外保险计划 ff^=Ruf$  
accident year basis 意外年度基准 ~sh`r{
0  
accommodation 通融；贷款 }~L.qG  
accommodation bill 通融票据；空头票据 :>5@cvc  
accommodation party 汇票代发人 -q

Ga]a  
account balance 帐户余额；帐户结余 o2F)%TDY  
account book 帐簿 F%RRd/'  
account collected in advance 预收款项 `x*Pof!Io  
account current book 往来帐簿 nlc "c5;jh  
account of after-acquired property 事后取得的财产报告 z:wutqru  
account of defaulter 拖欠帐目 (JOgy.5C~  
account payable 应付帐款 iUN Ib
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 LcTP#
 
account receivable 应收帐款 )P sY($ &  
account receivable report 应收帐款报表 jWA(C;W  
account statement 结单；帐单；会计财务报表 .:F%_dS D  
account title 帐户名称；会计科目 #AJM6* G9  
accountant's report 会计师报告 vQ 6^xvk]  
Accountant's Report Rules 会计师报告规则 HMNLa*CL'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "]} bFO7C  
Accounting Arrangements 《会计安排》 ?Wlb3;  
accounting basis 会计基础 T{-CkHf 9Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 U2W|:~K M  
Accounting Circular 《会计通告》 MDn ua  
accounting class 会计类别 >G25m'&,7  
accounting date 记帐日期；会计结算日期 Wi)_H$KII  
accounting for money 款项核算 nWw":K<@Q_  
Accounting Officer 会计主任 + R~'7*EI  
accounting period 会计报告期；会计期 YIG~MP  
accounting policy 会计政策；会计方针 X 4~y7  
accounting practice 会计惯例 X aMJDa|M  
accounting principle 会计准则 )6Fok3u  
accounting record 会计记录 k 5'Vy8q  
accounting report 会计报告 sYI-5D]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V2wb%;q  
Accounting Society of China 中国会计学会 },{$*f[  
accounting statement 会计报表 T4Pgbop  
accounting system 会计制度；会计系统 Q' {ML4  
accounting transaction 会计事项；帐务交易 z7fp#>uw  
accounting treatment 会计处理 N5lDS  
accounting year 会计年度 *Q "wwpl?  
accretion 增值；添加 L0TFo_  
accrual 应计项目；应累算数目 +~ P2C6@G  
accrual basis 应计制；权责发生制 ;,%fE2c  
accrual basis accounting 应计制会计；权责发生制会计 I 5^!y  
accrue 应累算；应计 *`5.|{<j{  
accrued benefit 应累算利益 s"r*YlSp"  
accrued charges 应计费用 _@ qjV~%Sy  
accrued cumulative preference share dividend 应累算的累积优先股股息 u04kF^  
accrued expenses 应累算费用 12b(A+M   
accrued interest payable 应付利息；应计未付利息 .WZ^5>M-  
accrued interest receivable 应收利息；应计未收利息 Ga^"1TZ x  
accrued right 累算权益 T Ne l/  
accruing profit 应累算的利润 @@Kp67Iv  
accumulated fiscal reserve 累积财政储备 K0|FY=#2y  
accumulated profit 累积利润；滚存溢利 "*e$aTZB\  
accumulated reserve 累积储备
kTOzSiq  
accumulation of surplus income 累积收益盈余 3 /g~A{  
acquired assets 既得资产 KQ% GIz x  
acquisition 收购；购置；取得 ?BeiY zg  
acquisition cost 购置成本 Z>k#n'm^z  
acquisition expenses 购置费用 ^BikV  
acquisition of 100% interest 收购全部股权 ?]_$Dcmx  
acquisition of control 取得控制权 ; F"g$_D0  
acquisition of fixed assets 购置固定资产 h+g_rvIG*  
acquisition of shell “买壳” R'as0 u\  
acquisition price 收购价 l<58A7   
act of God 天灾 spH7 /5}  
acting partner 执事合伙人 IL#"~D?
  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hF~n)oQ  
active partner 积极参与的合伙人 FXG]LoP  
active trading 交投活跃 H)kwQRfu  
actual circulation 实际流通 BLQ6A<  
actual cost 实际成本 X9W@&zQ  
actual expenditure 实际开支；实际支出 'CM|@ Zz%  
actual income 实际入息；实际收入；实际收益 *K8$eDNZ  
actual market 现货市场 '}53f2%gKa  
actual price 现货价；实际价格 ;PF<y9M  
actual profit 实际利润 )l C)@H}  
actual quotation 实盘；实际价位；实际报价 %S960  
actual year basis 按实际年度计算 ohGJ1  
actuals 实货 _^Ubs>d=*  
actuarial investigation 精算调查 *5C7d*'  
actuarial principle 精算原则 S6Q  
actuarial report 精算师报告 p_gm3Q  
Actuarial Society of Hong Kong 香港精算学会 24 'J  
actuarial valuation 精算师估值 6,8h]?u.  
actuary 精算师 ~D j8z+^  
ad referendum agreement 暂定协议；有待覆核的协定 PbJ(:`u  
ad valorem duty 从价税；按值征税 |.: 
q  
ad valorem duty system 从价税制 = SMXDaH  
ad valorem fee 从价费 y@S$^jk.  
ad valorem tariff 从价关税 S%;O+eFY
b  
additional allowance 额外免税额 V(I8=rVH  
additional amount for unexpired risk 未过期风险的额外款额 y&$A+peJ
1  
additional assessable profit 补加应评税利润 :1QI8%L'$i  
additional assessment 补加评税 @1roe G  
additional commitment 额外承担 ,wb:dj-  
additional commitment vote 额外承担拨款 {BN#h[#B{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (  Y[Q,  
additional dependent parent allowance 供养父母额外免税额 @Md/Q~>  
additional provision 额外拨款 TQF| a\M'  
additional stamp duty 附加印花税 jp%S3)  
additional tax 补加税罚款；补加税款 I3L<[-ZE  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~w+c8c8pW  
adjudged bankrupt 被裁定破产 gh]cXuph  
adjudicated bankrupt 裁定破产人 hD 82tr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e8a+2.!&\  
adjudication of bankruptcy 裁定破产；宣告破产 xef% d G.  
adjudication of insolvency 裁定无力偿还债务 Qz1E 2yJ  
adjusted actual 经调整的实数；调整后的实数 ,]F,Uu_H7  
adjusted current assets 经调整的流动资产；调整后的流动资产 0 1rK8jX  
adjusted figure 经调整的数字；调整后的数额 Vx u0F]%  
adjusted liabilities 经调整的负债；调整后的负债 -$ls(oot  
adjusted loss 经调整的亏损；调整后的亏损 y'q$|  
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 !c Hum  
adjusted profit 经调整的利润；调整后的利润 Ty?cC**  
adjusted surplus 经调整的盈余额；调整后的盈余额 )D7m,Wi+  
adjusted value 经调整的价值；调整后的价值 GR_-9}jQP  
adjustment 调整；修订；理算〔保险〕 &'`g#N  
adjustment centre 调剂中心 $bR~+C  
adjustment lag 调整过程的时间差距；调整时差 Rr]Hy^w  
adjustment mechanism 调整机制 Dw.J2>uj  
adjustment of loss 亏损调整 cKI9#t_  
adjustment process 调整过程；调整程序 IFL*kB   
adjustment range 调整幅度 ydA8wL  
administered exchange rate 受管制汇率 IHac:=*Q