[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: 7
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A share Ａ股；甲类股份 Ck:J  
abatement of tax 减税；减扣免税额
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ABN AMRO Bank N.V. 荷兰银行 :$tW9*\KY  
above-the-line expenditure 线上项目支出；经常预算支出 p)jxqg
 
above-the-line receipt 线上项目收入；经常预算收入 }M7kApb>Y  
ABSA Asia Limited 南非联合亚洲有限公司 64vSJx>u  
absolute change 绝对数值变更 {DK:"ep  
absolute expenditure 实际开支 bn`zI~WS  
absolute guideline figure 绝对准则数字 UZ!hk*PF  
absolute interest 绝对权益 %OtW\T=u  
absolute order of discharge 绝对破产解除令 ul%bo%&~  
absolute profit margin 绝对利润幅度 1P[Lz!C  
absolute value 实值；绝对值 8`t%QhE2  
absolutely vested interest 绝对既得权益 A;!FtD/  
absorbed cost 已吸收成本；已分摊成本
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absorption 吸收；分摊；合并 .'a|St  
absorption rate 吸收率；摊配率；分摊率 II8nz[s  
ACB Finance Limited 亚洲商业财务有限公司 (lnQ!4LK  
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 ,$]q2aL  
acceptance agreement 承兑协议 } 8P}L@q  
acceptance for honour 参加承兑 9y5\4&v  
acceptor 承兑人；接受人；受票人 U %ESuq#  
acceptor for honour 参加承兑人 PsgzDhRv  
accident insurance 意外保险 $"8k|^Z3  
Accident Insurance Association of Hong Kong 香港意外保险公会 'O`3FI  
accident insurance scheme 意外保险计划 9CNHjs+-}s  
accident year basis 意外年度基准 *Vl =PNn-  
accommodation 通融；贷款
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accommodation bill 通融票据；空头票据 r$F]e]Ic\  
accommodation party 汇票代发人 ,_$"6  
account balance 帐户余额；帐户结余 v'!N

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account book 帐簿 %RN-J*s]  
account collected in advance 预收款项 %5G BMMn  
account current book 往来帐簿 is(!_Iv  
account of after-acquired property 事后取得的财产报告 g5Dx9d{  
account of defaulter 拖欠帐目 a
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account payable 应付帐款 'oz= {;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 pPZ/O6  
account receivable 应收帐款 o x^lI  
account receivable report 应收帐款报表 `X='g96C1  
account statement 结单；帐单；会计财务报表 !_9$[Oq ~  
account title 帐户名称；会计科目 @__;RVQ  
accountant's report 会计师报告 r?!xL\C\  
Accountant's Report Rules 会计师报告规则 .Y|\7%(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6p"c^  
Accounting Arrangements 《会计安排》 o"FiM5L^.  
accounting basis 会计基础 6^|6V  
accounting by Official Receiver 破产管理署署长呈交的帐目  nvPE N  
Accounting Circular 《会计通告》 mM}Ukmy  
accounting class 会计类别 /6?plt&CA  
accounting date 记帐日期；会计结算日期 m0Syxb  
accounting for money 款项核算 #mhD; .Wg  
Accounting Officer 会计主任 @MB _gt)7?  
accounting period 会计报告期；会计期 358/t/4{p  
accounting policy 会计政策；会计方针 )$B+3f  
accounting practice 会计惯例 wzPw;
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accounting principle 会计准则 CFm1c1%Hg  
accounting record 会计记录 5|CiwQg|,p  
accounting report 会计报告 LUNs|\&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R2aK5~
 
Accounting Society of China 中国会计学会 CS\tCw\Y  
accounting statement 会计报表 s[q4K  
accounting system 会计制度；会计系统 %vtSeJ  
accounting transaction 会计事项；帐务交易 uX +<`3O  
accounting treatment 会计处理 *Qx|5L!_  
accounting year 会计年度 o#P3lz  
accretion 增值；添加 aT!9W'uY  
accrual 应计项目；应累算数目 ms7 7{A3  
accrual basis 应计制；权责发生制 y8vH?^:%<  
accrual basis accounting 应计制会计；权责发生制会计 0;v~5|r  
accrue 应累算；应计 <cv1$ x ~P  
accrued benefit 应累算利益 =Rx?6%  
accrued charges 应计费用 `b")Bx|  
accrued cumulative preference share dividend 应累算的累积优先股股息 kc'0NE4oq  
accrued expenses 应累算费用 qW~R-g]  
accrued interest payable 应付利息；应计未付利息 I'9s=~VfY,  
accrued interest receivable 应收利息；应计未收利息 4)HWPX  
accrued right 累算权益 
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accruing profit 应累算的利润 G'2=j HzMF  
accumulated fiscal reserve 累积财政储备 @CU|3Qg  
accumulated profit 累积利润；滚存溢利 GR ?u?-  
accumulated reserve 累积储备 18"VB50b}  
accumulation of surplus income 累积收益盈余 6 2`PK+  
acquired assets 既得资产 @xm~T|[7  
acquisition 收购；购置；取得 P5}[*k%DQw  
acquisition cost 购置成本 cNo4UZvr  
acquisition expenses 购置费用 i!W8Q$V  
acquisition of 100% interest 收购全部股权 Qf-
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acquisition of control 取得控制权  g1wI /  
acquisition of fixed assets 购置固定资产 IR dz(~CP  
acquisition of shell “买壳” ]KK ZbEO  
acquisition price 收购价 %DRy&k/T  
act of God 天灾 tnF9Vj[#%_  
acting partner 执事合伙人 '?G[T28  
active market 买卖活跃的市场；交投畅旺的市场；旺市 As'M39*V  
active partner 积极参与的合伙人 QHzX 5$IM  
active trading 交投活跃 k,R~oSA'n  
actual circulation 实际流通 )fMX!#KP  
actual cost 实际成本 gn W~KLqH  
actual expenditure 实际开支；实际支出 BgWz<k}5M  
actual income 实际入息；实际收入；实际收益 Pkx(M E  
actual market 现货市场 8gtCY~m  
actual price 现货价；实际价格 UW/3{2  
actual profit 实际利润 +Bq}>  
actual quotation 实盘；实际价位；实际报价 mU+FQX  
actual year basis 按实际年度计算 ZC5Yve8  
actuals 实货 5d?!<(e6  
actuarial investigation 精算调查 {#*?S>DA  
actuarial principle 精算原则 a^XTW7]r  
actuarial report 精算师报告 dI0
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Actuarial Society of Hong Kong 香港精算学会 bj7MzlGFy  
actuarial valuation 精算师估值 Iq0 #A5U%  
actuary 精算师  6I cM:x  
ad referendum agreement 暂定协议；有待覆核的协定 %V%#y $l  
ad valorem duty 从价税；按值征税 y/}VtD  
ad valorem duty system 从价税制 P\X=*  
ad valorem fee 从价费 7 xp1\j0  
ad valorem tariff 从价关税 Kcw1uLb  
additional allowance 额外免税额 ^wO_b'@v  
additional amount for unexpired risk 未过期风险的额外款额 ?St=7a(D  
additional assessable profit 补加应评税利润 _ .OMjUBZT  
additional assessment 补加评税 ]\a\ 6&R  
additional commitment 额外承担 Sf Z=%6b7  
additional commitment vote 额外承担拨款  <Id1:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g2aT`=&Z  
additional dependent parent allowance 供养父母额外免税额 64!ame}n+  
additional provision 额外拨款 ~t${=o430  
additional stamp duty 附加印花税 Vgqvvq<S  
additional tax 补加税罚款；补加税款 u_
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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 V8nz-DL{  
adjudged bankrupt 被裁定破产 X&9^&U=e  
adjudicated bankrupt 裁定破产人 qXU:A-IdIl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @vdc)vN[/  
adjudication of bankruptcy 裁定破产；宣告破产  ?+ -/';  
adjudication of insolvency 裁定无力偿还债务 !qTpQ5Dm  
adjusted actual 经调整的实数；调整后的实数 [/AdeR  
adjusted current assets 经调整的流动资产；调整后的流动资产 AU\xNF3  
adjusted figure 经调整的数字；调整后的数额 AJ>BF.>  
adjusted liabilities 经调整的负债；调整后的负债 Krp <bK6  
adjusted loss 经调整的亏损；调整后的亏损 ?v"K1C1.  
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 K#l  -?  
adjusted profit 经调整的利润；调整后的利润 6`DwEs?Y{  
adjusted surplus 经调整的盈余额；调整后的盈余额 (RDa,
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adjusted value 经调整的价值；调整后的价值 d^Zo35X  
adjustment 调整；修订；理算〔保险〕 Iuu<2#gb8"  
adjustment centre 调剂中心 C,|
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adjustment lag 调整过程的时间差距；调整时差 +H [}T ]  
adjustment mechanism 调整机制 ;/?Z<[B  
adjustment of loss 亏损调整 P&[Ft)`  
adjustment process 调整过程；调整程序 ot@|blVC8  
adjustment range 调整幅度  ko=aa5c  
administered exchange rate 受管制汇率 vLv|SqD