[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: QodWUbi'&  
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A share Ａ股；甲类股份 ~"NuYM#@  
abatement of tax 减税；减扣免税额 >[;=c0(  
ABN AMRO Bank N.V. 荷兰银行 tC5-^5[y  
above-the-line expenditure 线上项目支出；经常预算支出 L(sT/   
above-the-line receipt 线上项目收入；经常预算收入 I~&9c/&  
ABSA Asia Limited 南非联合亚洲有限公司 _(I6o  
absolute change 绝对数值变更 QWEE%}\3}  
absolute expenditure 实际开支 0!7p5  
absolute guideline figure 绝对准则数字 j<k6z  
absolute interest 绝对权益 xwi6
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absolute order of discharge 绝对破产解除令 RS l*u[fB  
absolute profit margin 绝对利润幅度 VpSpj/\m)'  
absolute value 实值；绝对值 a^pbBDi W  
absolutely vested interest 绝对既得权益 $/B~bJC  
absorbed cost 已吸收成本；已分摊成本 32j}ep.*  
absorption 吸收；分摊；合并 :9Jy/7/  
absorption rate 吸收率；摊配率；分摊率 0H]{,mVs  
ACB Finance Limited 亚洲商业财务有限公司 /jGV[_Q=P  
acceptable form of reciprocity 合理的互惠条件 o. ;Vrc  
acceptable rate 适当利率；适当汇率 X2rKH$<g  
acceptance agreement 承兑协议 RAP-vVh/C  
acceptance for honour 参加承兑 ;i'[c`  
acceptor 承兑人；接受人；受票人 ~!!|#A)W  
acceptor for honour 参加承兑人 K,$rG%czX  
accident insurance 意外保险 /of K7/  
Accident Insurance Association of Hong Kong 香港意外保险公会 TlRc8r|  
accident insurance scheme 意外保险计划 F= %A9b_a  
accident year basis 意外年度基准 7B (%2  
accommodation 通融；贷款 W)/^*, Q7  
accommodation bill 通融票据；空头票据 r$}C<a[U  
accommodation party 汇票代发人
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account balance 帐户余额；帐户结余 'A3skznX{  
account book 帐簿 8/BMFR J  
account collected in advance 预收款项 ^B %=P  
account current book 往来帐簿 ii-AE L  
account of after-acquired property 事后取得的财产报告 ;}"Eqq:  
account of defaulter 拖欠帐目 Xq&BL,lS  
account payable 应付帐款 /:'>-253  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 r xH]'6kP  
account receivable 应收帐款 P <+0sh  
account receivable report 应收帐款报表 UNff&E-  
account statement 结单；帐单；会计财务报表 kMMgY?  
account title 帐户名称；会计科目 VL$ T  
accountant's report 会计师报告 =4a:)g'  
Accountant's Report Rules 会计师报告规则 .8Bo5)q$a-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,1$F#Eh  
Accounting Arrangements 《会计安排》 HOF$(86zqA  
accounting basis 会计基础 .  yg#  
accounting by Official Receiver 破产管理署署长呈交的帐目 !NkCki"W  
Accounting Circular 《会计通告》 |#kY_d)10  
accounting class 会计类别 ,7]hjf_h  
accounting date 记帐日期；会计结算日期 x
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accounting for money 款项核算 kzDN(_<1  
Accounting Officer 会计主任 )J}v.8  
accounting period 会计报告期；会计期 AXW.`~ 4  
accounting policy 会计政策；会计方针 '#Au~5  
accounting practice 会计惯例 hEQyaDD;  
accounting principle 会计准则 oDz|%N2s|  
accounting record 会计记录 P<<+;']  
accounting report 会计报告 _!@:@e)yB{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =abcLrf2G  
Accounting Society of China 中国会计学会 _>
Raw  
accounting statement 会计报表 89g a+#7  
accounting system 会计制度；会计系统 `KFEz v  
accounting transaction 会计事项；帐务交易
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accounting treatment 会计处理 '\tI|  
accounting year 会计年度 <f>w"r  
accretion 增值；添加 u;-&r'J>  
accrual 应计项目；应累算数目 d?2ORr|m=  
accrual basis 应计制；权责发生制 o8 JOpD  
accrual basis accounting 应计制会计；权责发生制会计 t?4H9~iH  
accrue 应累算；应计 |Ev|A9J!  
accrued benefit 应累算利益 ^H3N1eC,`F  
accrued charges 应计费用 ?K>)bA&l'  
accrued cumulative preference share dividend 应累算的累积优先股股息 q"u,Tnc;  
accrued expenses 应累算费用 Yi*F;V  
accrued interest payable 应付利息；应计未付利息 e~N&?^M  
accrued interest receivable 应收利息；应计未收利息 :ZV|8xI  
accrued right 累算权益 ^w60AqR8  
accruing profit 应累算的利润 3ic /xy;}  
accumulated fiscal reserve 累积财政储备 %o0b~R  
accumulated profit 累积利润；滚存溢利 U]=yCEb8p  
accumulated reserve 累积储备 >v.fH6P,}  
accumulation of surplus income 累积收益盈余 ]P0%S@]  
acquired assets 既得资产 Q&eyqk   
acquisition 收购；购置；取得 4]h/t&ppq  
acquisition cost 购置成本 I'
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acquisition expenses 购置费用 u ]e-IYH  
acquisition of 100% interest 收购全部股权 \yr9j$  
acquisition of control 取得控制权 -3{Q`@F  
acquisition of fixed assets 购置固定资产 )S g6B;CJ  
acquisition of shell “买壳” nF<K84  
acquisition price 收购价 |Ns4^2  
act of God 天灾 =:gKh  
acting partner 执事合伙人 Rql/@j`JX  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |Vx[  
active partner 积极参与的合伙人 4>*=q*<V5E  
active trading 交投活跃 e= IdqkJ%  
actual circulation 实际流通 ws'e
  
actual cost 实际成本 _;j1g%  
actual expenditure 实际开支；实际支出 WigtTAh4  
actual income 实际入息；实际收入；实际收益 >GGM76vB=,  
actual market 现货市场 '~D4%WKT  
actual price 现货价；实际价格 |nefg0`rk  
actual profit 实际利润 MJXnAIG?2  
actual quotation 实盘；实际价位；实际报价 >K
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actual year basis 按实际年度计算 u
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actuals 实货 z1J) ./BO  
actuarial investigation 精算调查 D$hQ-K  
actuarial principle 精算原则 tO M$'0u  
actuarial report 精算师报告 23gN;eD+m6  
Actuarial Society of Hong Kong 香港精算学会 =!'9TS  
actuarial valuation 精算师估值 E>bkEm  
actuary 精算师 dy&G~F28  
ad referendum agreement 暂定协议；有待覆核的协定 XV]N}~h o`  
ad valorem duty 从价税；按值征税 ,*|Q=  
ad valorem duty system 从价税制 0;bdwIP3
 
ad valorem fee 从价费 5Z>a}s_i  
ad valorem tariff 从价关税 0=$/  
additional allowance 额外免税额 Q,KNZxT, q  
additional amount for unexpired risk 未过期风险的额外款额 2{79,Js0  
additional assessable profit 补加应评税利润 J!uG/Us  
additional assessment 补加评税 e )0 ]WJ  
additional commitment 额外承担 ip-X r| Bq  
additional commitment vote 额外承担拨款 sFpg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9\Jc7[b  
additional dependent parent allowance 供养父母额外免税额 ``l*;}  
additional provision 额外拨款 jY=y<R_oK  
additional stamp duty 附加印花税 Bb/if:XS  
additional tax 补加税罚款；补加税款 ] Dq6
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 D$}hoM1  
adjudged bankrupt 被裁定破产 @z1QoZ^w  
adjudicated bankrupt 裁定破产人 g04^M(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `K{}  
adjudication of bankruptcy 裁定破产；宣告破产 jIs>>  
adjudication of insolvency 裁定无力偿还债务 3``JrkPI  
adjusted actual 经调整的实数；调整后的实数 "\o#YC  
adjusted current assets 经调整的流动资产；调整后的流动资产 wA5Iz{uQ
O  
adjusted figure 经调整的数字；调整后的数额 ]?y~;-^  
adjusted liabilities 经调整的负债；调整后的负债 rCPIz<  
adjusted loss 经调整的亏损；调整后的亏损 jFN0xGZ  
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 ;M~,S^U  
adjusted profit 经调整的利润；调整后的利润 h#YO;m2wd  
adjusted surplus 经调整的盈余额；调整后的盈余额 5A0]+)5E8  
adjusted value 经调整的价值；调整后的价值 syX?O'xJ  
adjustment 调整；修订；理算〔保险〕 Ae>+Fcv  
adjustment centre 调剂中心 oMbd1uus  
adjustment lag 调整过程的时间差距；调整时差 NY.Cr.}  
adjustment mechanism 调整机制 >?^oxB"<Gc  
adjustment of loss 亏损调整 |S8$NI2  
adjustment process 调整过程；调整程序 ;%n'k  
adjustment range 调整幅度 !aT:0m$:9c  
administered exchange rate 受管制汇率 i@rt
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