[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: V/e_:xECC  
]SgeZ07  
A share Ａ股；甲类股份 AoeW<}MO  
abatement of tax 减税；减扣免税额 efR $s{n!  
ABN AMRO Bank N.V. 荷兰银行 /)T
Ex}wk  
above-the-line expenditure 线上项目支出；经常预算支出 I|z#Aoc  
above-the-line receipt 线上项目收入；经常预算收入 qKC*jDW  
ABSA Asia Limited 南非联合亚洲有限公司 >IjLFM+U  
absolute change 绝对数值变更 ): C4}&l  
absolute expenditure 实际开支 T_T{c+,Zd$  
absolute guideline figure 绝对准则数字 p>S/6 [X  
absolute interest 绝对权益 c"1d#8J  
absolute order of discharge 绝对破产解除令 x~eEaD5m%J  
absolute profit margin 绝对利润幅度 au*jMcq  
absolute value 实值；绝对值 W|U1AXU7/  
absolutely vested interest 绝对既得权益 Ao$z)<d'  
absorbed cost 已吸收成本；已分摊成本 G- WJlu  
absorption 吸收；分摊；合并 |vzWSm  
absorption rate 吸收率；摊配率；分摊率 RiG!TTa b  
ACB Finance Limited 亚洲商业财务有限公司 GGtrH~zx
  
acceptable form of reciprocity 合理的互惠条件 e]?S-J'z  
acceptable rate 适当利率；适当汇率 P.DWC'IBN  
acceptance agreement 承兑协议 Al}PJz\  
acceptance for honour 参加承兑
d?Cl04  
acceptor 承兑人；接受人；受票人 f34&:xz2U  
acceptor for honour 参加承兑人 IIiN1 Lu,5  
accident insurance 意外保险 B$EP'5@ b  
Accident Insurance Association of Hong Kong 香港意外保险公会 1A-EP@# J  
accident insurance scheme 意外保险计划 cyg>hX{U  
accident year basis 意外年度基准 #"-^;Z  
accommodation 通融；贷款 S '+"+%^tj  
accommodation bill 通融票据；空头票据 *'-^R9dN.S  
accommodation party 汇票代发人 MGDv4cFE.  
account balance 帐户余额；帐户结余 rK|&u v*b  
account book 帐簿 ]M;! ])b$  
account collected in advance 预收款项 e]h'  
account current book 往来帐簿 V.:A'!$#  
account of after-acquired property 事后取得的财产报告 yG$@!*|  
account of defaulter 拖欠帐目 A8GlE  
account payable 应付帐款 |3ETF|)?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \}NWR{=  
account receivable 应收帐款 38i,\@p`9$  
account receivable report 应收帐款报表  8Oh 3iO  
account statement 结单；帐单；会计财务报表 :j4 [_9\  
account title 帐户名称；会计科目 "\?G  
accountant's report 会计师报告 :G/]rDtd  
Accountant's Report Rules 会计师报告规则 >nEnX  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %[m1\h"1  
Accounting Arrangements 《会计安排》 Qe.kNdT+_  
accounting basis 会计基础 C/VYu-p%  
accounting by Official Receiver 破产管理署署长呈交的帐目 mkzk$_  
Accounting Circular 《会计通告》 >]8.xkQq  
accounting class 会计类别 % 6.jh#C  
accounting date 记帐日期；会计结算日期 olh3 R.M<  
accounting for money 款项核算 ][#*h`I  
Accounting Officer 会计主任 tdF[2@?+  
accounting period 会计报告期；会计期 KB
A%  
accounting policy 会计政策；会计方针 \zL 7j4  
accounting practice 会计惯例 f`=T@nA  
accounting principle 会计准则 No\&~  
accounting record 会计记录 "e<. n  
accounting report 会计报告 gi@ji-10  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iDc|9"|Tf3  
Accounting Society of China 中国会计学会  WPKTX,k  
accounting statement 会计报表 w{x(YVSH  
accounting system 会计制度；会计系统 $OoN/^
kv  
accounting transaction 会计事项；帐务交易 tN> B$sv  
accounting treatment 会计处理 ?
u!AHSr(  
accounting year 会计年度 KXCmCn  
accretion 增值；添加 BM~niW;k  
accrual 应计项目；应累算数目
pu*u[n  
accrual basis 应计制；权责发生制 dU3>h[q  
accrual basis accounting 应计制会计；权责发生制会计 i9U_r._qj;  
accrue 应累算；应计 u(WQWsN  
accrued benefit 应累算利益 pF+wHMhUe  
accrued charges 应计费用 Am0C|(#Xm  
accrued cumulative preference share dividend 应累算的累积优先股股息 v1g5(  
accrued expenses 应累算费用 _k.bGYldk  
accrued interest payable 应付利息；应计未付利息 -8 =u{n  
accrued interest receivable 应收利息；应计未收利息 [c[MQA0  
accrued right 累算权益 wD^do  
accruing profit 应累算的利润 Er1u1@  
accumulated fiscal reserve 累积财政储备 o 0ivja  
accumulated profit 累积利润；滚存溢利 .|`=mx
  
accumulated reserve 累积储备 y]f^`2L!8>  
accumulation of surplus income 累积收益盈余 2BA9T nxC  
acquired assets 既得资产 7qK0!fk5  
acquisition 收购；购置；取得 E?4@C"Na  
acquisition cost 购置成本 RTBBb:eX  
acquisition expenses 购置费用 MYSc*G  
acquisition of 100% interest 收购全部股权 4{WV  
acquisition of control 取得控制权 mX.3R+t  
acquisition of fixed assets 购置固定资产 TM}'XZ&  
acquisition of shell “买壳” 5=h'!|iY  
acquisition price 收购价 q,JA~GG  
act of God 天灾 q}v04Yy,o  
acting partner 执事合伙人 G,|]a#w&v.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 jNG?2/P6&  
active partner 积极参与的合伙人 VN-#R=D  
active trading 交投活跃 'Mx K }9  
actual circulation 实际流通 R:BBNzY}f  
actual cost 实际成本 PeU d  
actual expenditure 实际开支；实际支出 }>X\"  
actual income 实际入息；实际收入；实际收益 ^~<Rzq!  
actual market 现货市场 RR"WO  
actual price 现货价；实际价格 <*Kh=v  
actual profit 实际利润 Dq%r !)  
actual quotation 实盘；实际价位；实际报价 .>64h H  
actual year basis 按实际年度计算 6#x)W  
actuals 实货
K M\+  
actuarial investigation 精算调查 I<(.i!-x  
actuarial principle 精算原则 0"qim0%|DF  
actuarial report 精算师报告 5ZyBP~  
Actuarial Society of Hong Kong 香港精算学会 Xm=^\K3  
actuarial valuation 精算师估值 %X,B-h^  
actuary 精算师 ^&';\O@)  
ad referendum agreement 暂定协议；有待覆核的协定 }8F$& AFt  
ad valorem duty 从价税；按值征税 h?3,B0G  
ad valorem duty system 从价税制 H(G^O&ppdB  
ad valorem fee 从价费 `KJYm|@i  
ad valorem tariff 从价关税 -wRyMY_D  
additional allowance 额外免税额 'W?v.W &  
additional amount for unexpired risk 未过期风险的额外款额 kuj12  
additional assessable profit 补加应评税利润 -Xxu/U})%  
additional assessment 补加评税 S|q!? /jqj  
additional commitment 额外承担 <.=#EV^i  
additional commitment vote 额外承担拨款 j #I:6yA3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /q"d`!h)w  
additional dependent parent allowance 供养父母额外免税额 <K#'3&*$s  
additional provision 额外拨款 gAr`hXO  
additional stamp duty 附加印花税 yg+IkQDf4U  
additional tax 补加税罚款；补加税款 :ONuWNY N  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &<w[4z\  
adjudged bankrupt 被裁定破产 lKV\1(`  
adjudicated bankrupt 裁定破产人 g#'fd/?Q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 NrJ_6sjF0g  
adjudication of bankruptcy 裁定破产；宣告破产 )
}Rfa}MD  
adjudication of insolvency 裁定无力偿还债务 P7wqZ?  
adjusted actual 经调整的实数；调整后的实数 n,?IcDU~m  
adjusted current assets 经调整的流动资产；调整后的流动资产 N;x<| %peL  
adjusted figure 经调整的数字；调整后的数额 I)XOAf$6  
adjusted liabilities 经调整的负债；调整后的负债 ~C"k$;(n  
adjusted loss 经调整的亏损；调整后的亏损 y  KYP  
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 "0'*q<8  
adjusted profit 经调整的利润；调整后的利润 O\4+_y  
adjusted surplus 经调整的盈余额；调整后的盈余额 5&?KW)6 Rz  
adjusted value 经调整的价值；调整后的价值 q F{DArc  
adjustment 调整；修订；理算〔保险〕 'Uko^R)(  
adjustment centre 调剂中心 %0NkIQ `C  
adjustment lag 调整过程的时间差距；调整时差 *TM;trfz  
adjustment mechanism 调整机制 eg2U+g4  
adjustment of loss 亏损调整 $W/+nmb)@K  
adjustment process 调整过程；调整程序 p]h*6nH>~  
adjustment range 调整幅度 KM/U?`6>:  
administered exchange rate 受管制汇率 z;y^t4 ^9