[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]

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aE0yO#=   
A share Ａ股；甲类股份 fD8A+aA  
abatement of tax 减税；减扣免税额 FKU$HQw*  
ABN AMRO Bank N.V. 荷兰银行 -J?i6BHb  
above-the-line expenditure 线上项目支出；经常预算支出 -5 -X[`cF  
above-the-line receipt 线上项目收入；经常预算收入 N O|&nqq,>  
ABSA Asia Limited 南非联合亚洲有限公司 ({/@=e x*  
absolute change 绝对数值变更 ISy\g`d`C  
absolute expenditure 实际开支 E|!rapa  
absolute guideline figure 绝对准则数字 <^}{sdOyu  
absolute interest 绝对权益 GT|=Kx$;  
absolute order of discharge 绝对破产解除令 e<_p\LiOS  
absolute profit margin 绝对利润幅度 '5V2{k$4U  
absolute value 实值；绝对值 /aa'ryl_%  
absolutely vested interest 绝对既得权益 Jj:4l~b,w  
absorbed cost 已吸收成本；已分摊成本 b"-eQb  
absorption 吸收；分摊；合并 :'-FaGy  
absorption rate 吸收率；摊配率；分摊率 OSc&n>\t  
ACB Finance Limited 亚洲商业财务有限公司 ]d]tQPEU  
acceptable form of reciprocity 合理的互惠条件 P$MAURFm  
acceptable rate 适当利率；适当汇率 gie}k)&M  
acceptance agreement 承兑协议 Y }*
[Krw  
acceptance for honour 参加承兑 D]nVhOg|  
acceptor 承兑人；接受人；受票人 wy3{>A Z(  
acceptor for honour 参加承兑人 1n7tmRl  
accident insurance 意外保险 FyuCYg \p  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]$)J/L(p/]  
accident insurance scheme 意外保险计划 #S+GI!  
accident year basis 意外年度基准 KD]8n]c
 
accommodation 通融；贷款 Yc+0OBH[  
accommodation bill 通融票据；空头票据 Z/=x(I0  
accommodation party 汇票代发人 C!N&uNp@s  
account balance 帐户余额；帐户结余 (dO, +~  
account book 帐簿 _aOisN{  
account collected in advance 预收款项 }5#<`8  
account current book 往来帐簿 I>X_j)  
account of after-acquired property 事后取得的财产报告 zItf>j7|Z  
account of defaulter 拖欠帐目 a}l^+   
account payable 应付帐款 Y$8 >fv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E7E>w#T5  
account receivable 应收帐款 L5C4
#X  
account receivable report 应收帐款报表 A!}Wpw%(/  
account statement 结单；帐单；会计财务报表 D@T>z;  
account title 帐户名称；会计科目 3^kZydZCN  
accountant's report 会计师报告 &E.ckWf  
Accountant's Report Rules 会计师报告规则 .%>UA|[~:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [bH5
UTA  
Accounting Arrangements 《会计安排》 CA[-\>J7y  
accounting basis 会计基础 Lc;4 Hg  
accounting by Official Receiver 破产管理署署长呈交的帐目 *RKYdwnb  
Accounting Circular 《会计通告》 pNF L;k+p}  
accounting class 会计类别 2[i:bksjW  
accounting date 记帐日期；会计结算日期 V[>MKB(  
accounting for money 款项核算 gD0O7KO  
Accounting Officer 会计主任 eaQ)r?M  
accounting period 会计报告期；会计期 ,Z yTYD|7  
accounting policy 会计政策；会计方针 xcO Si>  
accounting practice 会计惯例  ajF-T=5  
accounting principle 会计准则 WlnmW(uahW  
accounting record 会计记录 r=[T5,L(s  
accounting report 会计报告 A$G>D3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mjUln8Jc  
Accounting Society of China 中国会计学会 a5o
&6_  
accounting statement 会计报表 MH|!tkW>:  
accounting system 会计制度；会计系统 =\Td~

>  
accounting transaction 会计事项；帐务交易 +5(
#~  
accounting treatment 会计处理 lb3:#?  
accounting year 会计年度 A=q)kcuy5  
accretion 增值；添加 ;RNU`Ip  
accrual 应计项目；应累算数目 d*ch.((-  
accrual basis 应计制；权责发生制 >x0"gh  
accrual basis accounting 应计制会计；权责发生制会计 zr
Yhx!@  
accrue 应累算；应计 E/@w6uIK[  
accrued benefit 应累算利益 NDLk+n  
accrued charges 应计费用 uNe5Mv|}  
accrued cumulative preference share dividend 应累算的累积优先股股息 1wpT"5B  
accrued expenses 应累算费用 f Co-ony  
accrued interest payable 应付利息；应计未付利息 B'\^[  
accrued interest receivable 应收利息；应计未收利息 T-pes1Wu  
accrued right 累算权益 >$h*1/  
accruing profit 应累算的利润 [r%WVf.#d  
accumulated fiscal reserve 累积财政储备 VA*~RS  
accumulated profit 累积利润；滚存溢利 :eqDEmr>  
accumulated reserve 累积储备 iK{ a9pt  
accumulation of surplus income 累积收益盈余 +u; f]p  
acquired assets 既得资产 fNOsB
^Y  
acquisition 收购；购置；取得 -.= q6N4  
acquisition cost 购置成本 ~[bS+]d!  
acquisition expenses 购置费用 7g1"s1~or  
acquisition of 100% interest 收购全部股权 1SoKnfz{6  
acquisition of control 取得控制权 |UvM[A|+  
acquisition of fixed assets 购置固定资产 BU-+L}-48  
acquisition of shell “买壳” v2R41*z,  
acquisition price 收购价 )2T1g~8  
act of God 天灾 Wo GK05w  
acting partner 执事合伙人 %''z~LzJ8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qa 'YZE`  
active partner 积极参与的合伙人 Nx>WOb98  
active trading 交投活跃 ^mr#t #[e  
actual circulation 实际流通 gzDH~'8W  
actual cost 实际成本 6v7H?4  
actual expenditure 实际开支；实际支出 ncS.~F
 
actual income 实际入息；实际收入；实际收益 tX)l$oRPr  
actual market 现货市场 9 ![oJ3  
actual price 现货价；实际价格 5zXw0_  
actual profit 实际利润 kgfOH.P  
actual quotation 实盘；实际价位；实际报价 6||zwwk'.  
actual year basis 按实际年度计算 F4+mkB:w*7  
actuals 实货 yyZ}qnbx]  
actuarial investigation 精算调查 No8~~  
actuarial principle 精算原则 _%#Q \D  
actuarial report 精算师报告 JF7n|o-`?  
Actuarial Society of Hong Kong 香港精算学会 7e$\|~<  
actuarial valuation 精算师估值 z-(@j;.  
actuary 精算师 p] kpDx[9  
ad referendum agreement 暂定协议；有待覆核的协定 ;n?72&h  
ad valorem duty 从价税；按值征税 Rt!G:hy7  
ad valorem duty system 从价税制 zh7#[#>t  
ad valorem fee 从价费 n]
I_LlbY  
ad valorem tariff 从价关税 sX m8KV  
additional allowance 额外免税额 3\FPW1$i|[  
additional amount for unexpired risk 未过期风险的额外款额 c`~aiC`l  
additional assessable profit 补加应评税利润 OoOKr  
additional assessment 补加评税 h*2Q0GRX  
additional commitment 额外承担 9hG)9X4  
additional commitment vote 额外承担拨款 X;ef&n`U0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .&d]7@!qy  
additional dependent parent allowance 供养父母额外免税额 4Fhiac  
additional provision 额外拨款 }5dYmny  
additional stamp duty 附加印花税 .Lz\/ OS  
additional tax 补加税罚款；补加税款 Isv@V.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zRtaO'G(  
adjudged bankrupt 被裁定破产 UKyOkuY:w  
adjudicated bankrupt 裁定破产人
6b+\2-eq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W,Q"?(+]B  
adjudication of bankruptcy 裁定破产；宣告破产 ~?&;nTwHe  
adjudication of insolvency 裁定无力偿还债务 b}'XDw   
adjusted actual 经调整的实数；调整后的实数 CpHF3o`Z6  
adjusted current assets 经调整的流动资产；调整后的流动资产 \M^L'Mkj  
adjusted figure 经调整的数字；调整后的数额 CU)'x E  
adjusted liabilities 经调整的负债；调整后的负债 NikY0=i  
adjusted loss 经调整的亏损；调整后的亏损 0] e=  
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 1c);![O  
adjusted profit 经调整的利润；调整后的利润 UP=0>jjbn:  
adjusted surplus 经调整的盈余额；调整后的盈余额 VyK]:n<5Q  
adjusted value 经调整的价值；调整后的价值 -E~pCN(E  
adjustment 调整；修订；理算〔保险〕 _U)BOE0o  
adjustment centre 调剂中心 H&\IgD  
adjustment lag 调整过程的时间差距；调整时差 i/QE)"B"q  
adjustment mechanism 调整机制 Z#.J>_u )  
adjustment of loss 亏损调整 ,aS6|~ac4  
adjustment process 调整过程；调整程序 m@o/W  
adjustment range 调整幅度 |GgFdn`>  
administered exchange rate 受管制汇率 ]CyWL6z