[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: IH?.s k  
4J*%$Vxv  
A share Ａ股；甲类股份 `i0RLGze  
abatement of tax 减税；减扣免税额 $-9m8}U(Y  
ABN AMRO Bank N.V. 荷兰银行 SEQ bw](ss  
above-the-line expenditure 线上项目支出；经常预算支出 /7
X:=~m  
above-the-line receipt 线上项目收入；经常预算收入 x fw)0S  
ABSA Asia Limited 南非联合亚洲有限公司 Oa=0d;_
 
absolute change 绝对数值变更 n'ft@7>%h  
absolute expenditure 实际开支 5S:#I5Wa  
absolute guideline figure 绝对准则数字 zRsG $)B  
absolute interest 绝对权益 )}\T~#Q]y  
absolute order of discharge 绝对破产解除令 rJK3;d?E  
absolute profit margin 绝对利润幅度 RS@*/.]o  
absolute value 实值；绝对值 uNV(r"
 
absolutely vested interest 绝对既得权益 w~sr2;rp<  
absorbed cost 已吸收成本；已分摊成本  lTsl=  
absorption 吸收；分摊；合并 }ex2tkz  
absorption rate 吸收率；摊配率；分摊率 -8&M^-  
ACB Finance Limited 亚洲商业财务有限公司 ='<0z?A f  
acceptable form of reciprocity 合理的互惠条件
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acceptable rate 适当利率；适当汇率
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acceptance agreement 承兑协议 :~BY[")  
acceptance for honour 参加承兑 g&;:[&%T]  
acceptor 承兑人；接受人；受票人 hh`7b,+ 4  
acceptor for honour 参加承兑人 -#=v~vE  
accident insurance 意外保险 n?vrsqmZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 01q5BQ7u  
accident insurance scheme 意外保险计划 t>><|~wp  
accident year basis 意外年度基准 "Q;n-fqf  
accommodation 通融；贷款 xS]=WO*  
accommodation bill 通融票据；空头票据 RVtb0FL  
accommodation party 汇票代发人
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account balance 帐户余额；帐户结余 O#fGHI<43[  
account book 帐簿 WP7*Q:5  
account collected in advance 预收款项 )2C`;\/:  
account current book 往来帐簿 k,O("T[  
account of after-acquired property 事后取得的财产报告 .0;Z:x_3  
account of defaulter 拖欠帐目 EXUjdJs"  
account payable 应付帐款 mu0ER 3o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *?%DdVrO@  
account receivable 应收帐款 LDHu
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account receivable report 应收帐款报表 W#E-vi+l  
account statement 结单；帐单；会计财务报表  6!])\Ay  
account title 帐户名称；会计科目 gy/z;fB  
accountant's report 会计师报告 D
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Accountant's Report Rules 会计师报告规则 _M= \s>;G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0t?:  
Accounting Arrangements 《会计安排》 GL'zs8AKf  
accounting basis 会计基础 uG@Nubdwuy  
accounting by Official Receiver 破产管理署署长呈交的帐目 'ek7e.x|V  
Accounting Circular 《会计通告》 Y##ftQ  
accounting class 会计类别 zl\mBSBx"  
accounting date 记帐日期；会计结算日期 {j.5!Nj]B  
accounting for money 款项核算
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Accounting Officer 会计主任 F?xbVN  
accounting period 会计报告期；会计期 }N!I|<"/  
accounting policy 会计政策；会计方针 :it52*3=  
accounting practice 会计惯例 ={y Mk  
accounting principle 会计准则 @DG$  
accounting record 会计记录 XOK.E&eilj  
accounting report 会计报告 &OD)e@Tc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1TeYA6 t  
Accounting Society of China 中国会计学会 $lmGMlj F  
accounting statement 会计报表 `+cc{k  
accounting system 会计制度；会计系统 j4 >1a
 
accounting transaction 会计事项；帐务交易 n!e4"|4~z  
accounting treatment 会计处理 NrPs :`  
accounting year 会计年度 
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accretion 增值；添加 daS l.:1  
accrual 应计项目；应累算数目 (;-< @~2  
accrual basis 应计制；权责发生制 &|'k)6Rx  
accrual basis accounting 应计制会计；权责发生制会计 !2>MaV1,  
accrue 应累算；应计 ib8@U}Vn1  
accrued benefit 应累算利益 5>M6lwS  
accrued charges 应计费用 ;(AVZxCM  
accrued cumulative preference share dividend 应累算的累积优先股股息 U
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accrued expenses 应累算费用 mb_*FJB-_  
accrued interest payable 应付利息；应计未付利息 QyN<o{\FD!  
accrued interest receivable 应收利息；应计未收利息 @ *'$QD,  
accrued right 累算权益 S?n,O+q  
accruing profit 应累算的利润 p\T.l<p  
accumulated fiscal reserve 累积财政储备 >sk vg  
accumulated profit 累积利润；滚存溢利 v;4l*)$)  
accumulated reserve 累积储备 C,$$bmS=  
accumulation of surplus income 累积收益盈余 ea!_/Y  
acquired assets 既得资产 w4w[q
xV>  
acquisition 收购；购置；取得 ,x#5.Koz  
acquisition cost 购置成本 k4Ed7T-  
acquisition expenses 购置费用 8V$pdz|[  
acquisition of 100% interest 收购全部股权 _s{on/u  
acquisition of control 取得控制权 uh#"4-v  
acquisition of fixed assets 购置固定资产 M-Gl".*f  
acquisition of shell “买壳” dNd(57  
acquisition price 收购价 {z:aZ]QhKc  
act of God 天灾 ]
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acting partner 执事合伙人 X}Heaqn  
active market 买卖活跃的市场；交投畅旺的市场；旺市 TV#X@jQ  
active partner 积极参与的合伙人 1#B Mc%  
active trading 交投活跃 eiE36+'>b  
actual circulation 实际流通 z&x ^Dl  
actual cost 实际成本 @AM;58.  
actual expenditure 实际开支；实际支出 $e>(
M&9,  
actual income 实际入息；实际收入；实际收益 {akS K  
actual market 现货市场 ?86q8E3;&  
actual price 现货价；实际价格 8XF
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actual profit 实际利润 4 XSEN]F  
actual quotation 实盘；实际价位；实际报价 >drG,v0qh  
actual year basis 按实际年度计算 .dqV fa  
actuals 实货 );-?~   
actuarial investigation 精算调查 i> }P V  
actuarial principle 精算原则 `a*_b9  
actuarial report 精算师报告 x,)|;HXm  
Actuarial Society of Hong Kong 香港精算学会 3^NHVg  
actuarial valuation 精算师估值 Lh eOGM  
actuary 精算师 wQ!C9Gp3e  
ad referendum agreement 暂定协议；有待覆核的协定 |T!ivd1G  
ad valorem duty 从价税；按值征税 1
nHQ)od  
ad valorem duty system 从价税制 EC
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ad valorem fee 从价费 l\+^.ezD  
ad valorem tariff 从价关税 PL*Mz(&bf  
additional allowance 额外免税额 AP1Eiv<Hub  
additional amount for unexpired risk 未过期风险的额外款额 NF9fPAF%;  
additional assessable profit 补加应评税利润 )?es3Ehqq  
additional assessment 补加评税 ry^FJyjW  
additional commitment 额外承担 <UI^~Azc#  
additional commitment vote 额外承担拨款 
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1< 22,  
additional dependent parent allowance 供养父母额外免税额 /K!&4mK  
additional provision 额外拨款 of?hP1kl[  
additional stamp duty 附加印花税 L-J 7z+{  
additional tax 补加税罚款；补加税款
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ([vyY}43h  
adjudged bankrupt 被裁定破产 TV&:`kH  
adjudicated bankrupt 裁定破产人 ~< ~PaP$=\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =v-qao7xCV  
adjudication of bankruptcy 裁定破产；宣告破产 )w3?o#@  
adjudication of insolvency 裁定无力偿还债务 &~9'7 n!  
adjusted actual 经调整的实数；调整后的实数 ^ud-N;]MKs  
adjusted current assets 经调整的流动资产；调整后的流动资产 8OV;&Z,x  
adjusted figure 经调整的数字；调整后的数额 K=S-p3\g  
adjusted liabilities 经调整的负债；调整后的负债 Wd9y8z;  
adjusted loss 经调整的亏损；调整后的亏损 wlSl ~A/s  
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*fMWtPp  
adjusted profit 经调整的利润；调整后的利润 kBF.TGT[l  
adjusted surplus 经调整的盈余额；调整后的盈余额 "$@>n(w  
adjusted value 经调整的价值；调整后的价值 AcRrk  
adjustment 调整；修订；理算〔保险〕 M`_RkDmy<  
adjustment centre 调剂中心 j` RuK  
adjustment lag 调整过程的时间差距；调整时差 }K<% h  
adjustment mechanism 调整机制 |_fmbG
 
adjustment of loss 亏损调整 Vp"=8p#k  
adjustment process 调整过程；调整程序 QkY]z~P4  
adjustment range 调整幅度 K'/,VALp  
administered exchange rate 受管制汇率 g4p-$WyT8>