[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: Q,TaJ]  
7x:F!0:  
A share Ａ股；甲类股份 Ot"(uW4$[  
abatement of tax 减税；减扣免税额 ceI [ hM  
ABN AMRO Bank N.V. 荷兰银行 CCwK8`%  
above-the-line expenditure 线上项目支出；经常预算支出 )xbqQW7%0+  
above-the-line receipt 线上项目收入；经常预算收入 9&[\*{  
ABSA Asia Limited 南非联合亚洲有限公司 vKV{ $|  
absolute change 绝对数值变更 QD6Z=>?S  
absolute expenditure 实际开支 *xho  
absolute guideline figure 绝对准则数字 \!6t  
absolute interest 绝对权益 kfIbgya  
absolute order of discharge 绝对破产解除令 6UtG-WHHt  
absolute profit margin 绝对利润幅度 8^NE=)cb7w  
absolute value 实值；绝对值 _4De!q0(  
absolutely vested interest 绝对既得权益 JCBnFrP  
absorbed cost 已吸收成本；已分摊成本  K oL%}u&  
absorption 吸收；分摊；合并 2}1!WIin  
absorption rate 吸收率；摊配率；分摊率 5"]aZMua  
ACB Finance Limited 亚洲商业财务有限公司 |Yg}WHm  
acceptable form of reciprocity 合理的互惠条件 KN|'|2/|  
acceptable rate 适当利率；适当汇率 csm?oUniz  
acceptance agreement 承兑协议 P}b Dn;  
acceptance for honour 参加承兑 ]lC4+{V  
acceptor 承兑人；接受人；受票人 R7y
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acceptor for honour 参加承兑人 >4F dxa  
accident insurance 意外保险 ZlUFJ*pk  
Accident Insurance Association of Hong Kong 香港意外保险公会 IrUpExJ  
accident insurance scheme 意外保险计划 _qdWQFuM  
accident year basis 意外年度基准 ],WwqD=  
accommodation 通融；贷款 il<gjlyR]L  
accommodation bill 通融票据；空头票据 O{O9}]6  
accommodation party 汇票代发人 (u$!\fE-et  
account balance 帐户余额；帐户结余 I-j(e)P(o_  
account book 帐簿 1j8/4:  
account collected in advance 预收款项 vsxvHo t=  
account current book 往来帐簿 4{uJ||!  
account of after-acquired property 事后取得的财产报告  :^C#-O  
account of defaulter 拖欠帐目 F12S(5Z0%  
account payable 应付帐款 .k
z(V5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 h6K!|-Gq.  
account receivable 应收帐款 K4BTk!  
account receivable report 应收帐款报表 3
BuD/bs  
account statement 结单；帐单；会计财务报表 S;G"L$&\  
account title 帐户名称；会计科目 )I^)*(}  
accountant's report 会计师报告 N2M?5fF  
Accountant's Report Rules 会计师报告规则 YeR7*[l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 IhtmD@H}  
Accounting Arrangements 《会计安排》 %!1@aL]pQ  
accounting basis 会计基础 K7YT0cG  
accounting by Official Receiver 破产管理署署长呈交的帐目 8JFnB(3xU  
Accounting Circular 《会计通告》 w/)e2CH  
accounting class 会计类别 jTGS6{E  
accounting date 记帐日期；会计结算日期 &^"s=g.  
accounting for money 款项核算 :cIu?7A  
Accounting Officer 会计主任 m(Pz7U.Q  
accounting period 会计报告期；会计期 S8rW'}XJ=H  
accounting policy 会计政策；会计方针 $L $j KNwf  
accounting practice 会计惯例 Jc9@VxWY  
accounting principle 会计准则 )L&n)w  
accounting record 会计记录 x`b~ZSNJ%  
accounting report 会计报告 Y, p2eAss  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G*kXWEx  
Accounting Society of China 中国会计学会 pb$ An<
P  
accounting statement 会计报表 c9>8IW  
accounting system 会计制度；会计系统 7cJO)cm0'  
accounting transaction 会计事项；帐务交易 bUEt0wRR  
accounting treatment 会计处理 n:{-Vvt  
accounting year 会计年度 .je~qo)  
accretion 增值；添加 hv_pb#1Ks  
accrual 应计项目；应累算数目
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accrual basis 应计制；权责发生制 !IQ
feoT  
accrual basis accounting 应计制会计；权责发生制会计 E#WjoIk  
accrue 应累算；应计 BHiw!S<  
accrued benefit 应累算利益 [v>Z(  
accrued charges 应计费用 rZwf%}  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~`W6O>  
accrued expenses 应累算费用 U
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accrued interest payable 应付利息；应计未付利息 3tx0y
 
accrued interest receivable 应收利息；应计未收利息 c+YYM :S  
accrued right 累算权益 TWD|1 di0  
accruing profit 应累算的利润 PAO[Og,-  
accumulated fiscal reserve 累积财政储备 >8.v.;`  
accumulated profit 累积利润；滚存溢利 I=3B 5u  
accumulated reserve 累积储备 ),W(TL  
accumulation of surplus income 累积收益盈余 -X6\[I:+A  
acquired assets 既得资产 E:LQ!  
acquisition 收购；购置；取得 % $!R]B)  
acquisition cost 购置成本 vi()1LS/!  
acquisition expenses 购置费用 hc31+TL  
acquisition of 100% interest 收购全部股权 ,AFC1t[0  
acquisition of control 取得控制权 NC[GtAPD3  
acquisition of fixed assets 购置固定资产 ft.}$8vIT  
acquisition of shell “买壳” GwU>o:g"  
acquisition price 收购价 !Sr0Im0  
act of God 天灾 o 0cc+  
acting partner 执事合伙人 dcc%G7w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c=U$$|qHV  
active partner 积极参与的合伙人 e P,XH{s  
active trading 交投活跃 0'`8HP  
actual circulation 实际流通 Ot8S'cB1,$  
actual cost 实际成本 8 MACbLY  
actual expenditure 实际开支；实际支出 0ga1Yr]  
actual income 实际入息；实际收入；实际收益 EY[
Q%  
actual market 现货市场 xs83S.fHg  
actual price 现货价；实际价格 ^7^bA  
actual profit 实际利润 &xMJ^Nv  
actual quotation 实盘；实际价位；实际报价 JCU3\39}  
actual year basis 按实际年度计算 s5Bmv\e.i5  
actuals 实货 ky lr
f4=  
actuarial investigation 精算调查 J,77pf!B  
actuarial principle 精算原则 ;JD3tM<  
actuarial report 精算师报告
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Actuarial Society of Hong Kong 香港精算学会 spoWdRM2  
actuarial valuation 精算师估值 Eg-Mm4o  
actuary 精算师 ^:r Noo  
ad referendum agreement 暂定协议；有待覆核的协定 Ubos#hP  
ad valorem duty 从价税；按值征税 \i;~~;D  
ad valorem duty system 从价税制 E[htB><  
ad valorem fee 从价费 ?}lpo; $  
ad valorem tariff 从价关税 35]G_\  
additional allowance 额外免税额 K {1ZaE
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additional amount for unexpired risk 未过期风险的额外款额 <:yq~?  
additional assessable profit 补加应评税利润 yPxG`w'  
additional assessment 补加评税 9'*ZEl^?D  
additional commitment 额外承担 4>wIF}\  
additional commitment vote 额外承担拨款 U(
&nh?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 la"A$Tbu~  
additional dependent parent allowance 供养父母额外免税额 y:6'&`L  
additional provision 额外拨款 4+?ZTc(  
additional stamp duty 附加印花税 :"+UG-S$6  
additional tax 补加税罚款；补加税款 bCx 1g/   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 j7HlvoZV  
adjudged bankrupt 被裁定破产 6xzR*~7  
adjudicated bankrupt 裁定破产人 'rq#q)1MT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 kI[O{<kQ  
adjudication of bankruptcy 裁定破产；宣告破产 X!A]V:8dk  
adjudication of insolvency 裁定无力偿还债务 SAo
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adjusted actual 经调整的实数；调整后的实数 R_*D7|v  
adjusted current assets 经调整的流动资产；调整后的流动资产 He_(JXTP  
adjusted figure 经调整的数字；调整后的数额 i11GW  
adjusted liabilities 经调整的负债；调整后的负债 vaCdfO &  
adjusted loss 经调整的亏损；调整后的亏损 /KvPiQ%  
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 ZT6X4 Z  
adjusted profit 经调整的利润；调整后的利润 MHT,rqG  
adjusted surplus 经调整的盈余额；调整后的盈余额 "drh+oo.  
adjusted value 经调整的价值；调整后的价值 kpreTeA]  
adjustment 调整；修订；理算〔保险〕 n#L2cv~Aj"  
adjustment centre 调剂中心 S%gO6&
^  
adjustment lag 调整过程的时间差距；调整时差 (>5VS  
adjustment mechanism 调整机制 3L%r_N*a  
adjustment of loss 亏损调整 E `j5y(44  
adjustment process 调整过程；调整程序 lXk-86[M  
adjustment range 调整幅度 "M#`y!__  
administered exchange rate 受管制汇率 a=T7w;\h