[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: 0CI?[R\  
nL@ "FZ`(  
A share Ａ股；甲类股份 i0,{*LD%^  
abatement of tax 减税；减扣免税额 ?UQVmE&  
ABN AMRO Bank N.V. 荷兰银行 Mm-FdP m  
above-the-line expenditure 线上项目支出；经常预算支出 n1o/-UY  
above-the-line receipt 线上项目收入；经常预算收入 &/R@cS6}'  
ABSA Asia Limited 南非联合亚洲有限公司 NUb^!E"  
absolute change 绝对数值变更 c&)
H  
absolute expenditure 实际开支 />q=qkdq0  
absolute guideline figure 绝对准则数字 !U}A1)  
absolute interest 绝对权益 `LH!"M  
absolute order of discharge 绝对破产解除令 tC\x9&:  
absolute profit margin 绝对利润幅度 ;_K+b,  
absolute value 实值；绝对值 #})Oz| c  
absolutely vested interest 绝对既得权益 b$[_(QUw  
absorbed cost 已吸收成本；已分摊成本 [y}/QPR  
absorption 吸收；分摊；合并 wq_c^Ioy  
absorption rate 吸收率；摊配率；分摊率 $ZY EH  
ACB Finance Limited 亚洲商业财务有限公司 Gk,{{:M:5  
acceptable form of reciprocity 合理的互惠条件 QL}5vSl  
acceptable rate 适当利率；适当汇率 shxr^  
acceptance agreement 承兑协议 xq=+M!V  
acceptance for honour 参加承兑 O+`^]D7  
acceptor 承兑人；接受人；受票人 p+;Re2Uyg  
acceptor for honour 参加承兑人 0~A<AF*t  
accident insurance 意外保险 2*n2!7jZ*  
Accident Insurance Association of Hong Kong 香港意外保险公会 C!XI0d  
accident insurance scheme 意外保险计划 3X
Y$w&f  
accident year basis 意外年度基准 u_@%}zo?5*  
accommodation 通融；贷款 ,oIZ5u{#,  
accommodation bill 通融票据；空头票据 F^_d8=67 h  
accommodation party 汇票代发人 l7aGo1TcIh  
account balance 帐户余额；帐户结余 B+
);y  
account book 帐簿 n0U^gsD4J  
account collected in advance 预收款项 Y_>
z"T  
account current book 往来帐簿 xj{X#[q):  
account of after-acquired property 事后取得的财产报告 :84ja>`c  
account of defaulter 拖欠帐目 _@;2h`q ?  
account payable 应付帐款
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account payee only [A/C payee only] 只可转帐；存入收款人帐户 p]`pUw{  
account receivable 应收帐款 0NfO|l7P  
account receivable report 应收帐款报表 `NXyzT`:K  
account statement 结单；帐单；会计财务报表 )&+_T+\  
account title 帐户名称；会计科目 o}v #Df  
accountant's report 会计师报告 X~0l1 @!  
Accountant's Report Rules 会计师报告规则 vKAHf;1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7;;W{W%  
Accounting Arrangements 《会计安排》 @<CJbFgJp  
accounting basis 会计基础 5YC56,X  
accounting by Official Receiver 破产管理署署长呈交的帐目 p$f#W  
Accounting Circular 《会计通告》 i0-!!  
accounting class 会计类别 qS&PMQ" $  
accounting date 记帐日期；会计结算日期 Qat%<;P2  
accounting for money 款项核算 E2(;R!ML#  
Accounting Officer 会计主任 98Srn63O  
accounting period 会计报告期；会计期 *IGxa  
accounting policy 会计政策；会计方针 FtM7+>Do
.  
accounting practice 会计惯例 @EfCNOy  
accounting principle 会计准则 ;07!^#:L=Q  
accounting record 会计记录 v7
Knu]  
accounting report 会计报告 $@x3<}X;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :m8ED[9b  
Accounting Society of China 中国会计学会 -/x +M-X#  
accounting statement 会计报表 +n,8o:fU:  
accounting system 会计制度；会计系统 z$7YC49^  
accounting transaction 会计事项；帐务交易 "x\3`Qk  
accounting treatment 会计处理 Cb=r8C  
accounting year 会计年度 /T#<g:   
accretion 增值；添加 oCy52Bm.!  
accrual 应计项目；应累算数目 W{ eu_  
accrual basis 应计制；权责发生制 (N;Jw^C@  
accrual basis accounting 应计制会计；权责发生制会计
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accrue 应累算；应计 bIp;$ZHy`K  
accrued benefit 应累算利益 t)cG_+rJ  
accrued charges 应计费用 CSr{MF`]e  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?jqZeO#W7  
accrued expenses 应累算费用 U%oI*  
accrued interest payable 应付利息；应计未付利息 y{u6t 3  
accrued interest receivable 应收利息；应计未收利息 /lr RbZ  
accrued right 累算权益 eVU:.fx  
accruing profit 应累算的利润 {!N4|  
accumulated fiscal reserve 累积财政储备 EyBdL  
accumulated profit 累积利润；滚存溢利 R%#c~NOO  
accumulated reserve 累积储备 iM8hGQ`  
accumulation of surplus income 累积收益盈余 ,9?'Q;20  
acquired assets 既得资产 ATnD~iACY  
acquisition 收购；购置；取得 .kC}. Q_  
acquisition cost 购置成本 ~;+i[Z&e  
acquisition expenses 购置费用 !-N! 80  
acquisition of 100% interest 收购全部股权 7[D 0n7B@  
acquisition of control 取得控制权 E*(Q'p9C  
acquisition of fixed assets 购置固定资产 IE_@:]K}Ja  
acquisition of shell “买壳” 1/c
b;:h>  
acquisition price 收购价 m9L+|r  
act of God 天灾 Ne^#5T  
acting partner 执事合伙人 +D h=D*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 J YSw!!eC  
active partner 积极参与的合伙人 ="A[*:hC"  
active trading 交投活跃 ]G1j\wnF  
actual circulation 实际流通 ~B=\![  
actual cost 实际成本 XX6&%7(  
actual expenditure 实际开支；实际支出 s|,]Nb=z/  
actual income 实际入息；实际收入；实际收益 N.64aL|1  
actual market 现货市场 dH`a|SVW9  
actual price 现货价；实际价格 ;euWpE;E\#  
actual profit 实际利润 +Og O<P  
actual quotation 实盘；实际价位；实际报价 Ce:R p?  
actual year basis 按实际年度计算 @W.`'b-  
actuals 实货 Qb(
CH  
actuarial investigation 精算调查 Fn[~5/  
actuarial principle 精算原则 qh2.N}lW  
actuarial report 精算师报告 il#rdJ1@t  
Actuarial Society of Hong Kong 香港精算学会 [")
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actuarial valuation 精算师估值 PN.6BJvu  
actuary 精算师 3zl!x  
ad referendum agreement 暂定协议；有待覆核的协定 wR;l"*
j  
ad valorem duty 从价税；按值征税 92SB'T>  
ad valorem duty system 从价税制 )j9FB  
ad valorem fee 从价费 7Ru0
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ad valorem tariff 从价关税 ~f@<]  
additional allowance 额外免税额 F;b|A`M  
additional amount for unexpired risk 未过期风险的额外款额 1B 1d>V$*  
additional assessable profit 补加应评税利润 "q(&<+D@  
additional assessment 补加评税 JHQ8o5bEQp  
additional commitment 额外承担 #zy%B  
additional commitment vote 额外承担拨款 yr=r?h}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >N,G@{FR  
additional dependent parent allowance 供养父母额外免税额 kqyMrZ#  
additional provision 额外拨款 TgUQD(d^  
additional stamp duty 附加印花税 7q\c\qL  
additional tax 补加税罚款；补加税款 cYp}$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bkM$ Qo  
adjudged bankrupt 被裁定破产 S5d{dTPq  
adjudicated bankrupt 裁定破产人 )T4L^^`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 G` 8j ^H,  
adjudication of bankruptcy 裁定破产；宣告破产 m_Rgv.gE^  
adjudication of insolvency 裁定无力偿还债务 q@\_q!  
adjusted actual 经调整的实数；调整后的实数 E$1^}RGT)  
adjusted current assets 经调整的流动资产；调整后的流动资产 Y{O&-5H^|  
adjusted figure 经调整的数字；调整后的数额 S:}s|![p  
adjusted liabilities 经调整的负债；调整后的负债 (8*lLZ  
adjusted loss 经调整的亏损；调整后的亏损 ^s? wnEo;j  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 JxvwquI  
adjusted profit 经调整的利润；调整后的利润 va<+)b\  
adjusted surplus 经调整的盈余额；调整后的盈余额 869`jA&7"  
adjusted value 经调整的价值；调整后的价值 bo*q{@Ue  
adjustment 调整；修订；理算〔保险〕 -?]ltn9!  
adjustment centre 调剂中心 YL.z|{\e  
adjustment lag 调整过程的时间差距；调整时差 +/X'QB$R  
adjustment mechanism 调整机制 \8$`:3,@  
adjustment of loss 亏损调整 |4c==7.  
adjustment process 调整过程；调整程序 zm"\D vN)  
adjustment range 调整幅度 [yyV`&  
administered exchange rate 受管制汇率 a2 SQ:d