[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: Dl&PL  
X;(oz]tr$  
A share Ａ股；甲类股份 wF
p~  
abatement of tax 减税；减扣免税额 gUu&Vy\  
ABN AMRO Bank N.V. 荷兰银行 l$=Gvb  
above-the-line expenditure 线上项目支出；经常预算支出 {dZ!I  
above-the-line receipt 线上项目收入；经常预算收入 xSdN5RN  
ABSA Asia Limited 南非联合亚洲有限公司 4p?+LdL  
absolute change 绝对数值变更 A0UV+ -PP  
absolute expenditure 实际开支 sD2*x T  
absolute guideline figure 绝对准则数字 R !Fx)xj  
absolute interest 绝对权益 {[my"n2  
absolute order of discharge 绝对破产解除令 f!mE1,eBEe  
absolute profit margin 绝对利润幅度 wG;}TxrLS  
absolute value 实值；绝对值 n$IWoIdbGN  
absolutely vested interest 绝对既得权益 +{S Maq  
absorbed cost 已吸收成本；已分摊成本 u
/;
_?zI  
absorption 吸收；分摊；合并 ypgliq(  
absorption rate 吸收率；摊配率；分摊率 F
9F" F  
ACB Finance Limited 亚洲商业财务有限公司 ZMP?'0h=  
acceptable form of reciprocity 合理的互惠条件 <|B$dz?r  
acceptable rate 适当利率；适当汇率 {qY3L8b  
acceptance agreement 承兑协议 3,%nkW  
acceptance for honour 参加承兑 v*smI7aH  
acceptor 承兑人；接受人；受票人 % N7gT*B:  
acceptor for honour 参加承兑人 i0VhG:O;  
accident insurance 意外保险 SgyqmYTvZw  
Accident Insurance Association of Hong Kong 香港意外保险公会 =kwb` Z/a  
accident insurance scheme 意外保险计划 KBd7|,j  
accident year basis 意外年度基准 =7F
E/S  
accommodation 通融；贷款 Nz3zsP$  
accommodation bill 通融票据；空头票据 rf)PAdj|~  
accommodation party 汇票代发人 hcd!A5  
account balance 帐户余额；帐户结余 9qnuR'BDu  
account book 帐簿 CM`x>J  
account collected in advance 预收款项 ,:c:6Y^  
account current book 往来帐簿 h_AJI\{"  
account of after-acquired property 事后取得的财产报告 9)#gtDM%J  
account of defaulter 拖欠帐目 qw9e) `3$  
account payable 应付帐款 an-\k*w  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +dDJes!]  
account receivable 应收帐款 <GSQ2bX[  
account receivable report 应收帐款报表 jQY>9+t  
account statement 结单；帐单；会计财务报表  =|^X$H  
account title 帐户名称；会计科目 32M6EEmPG  
accountant's report 会计师报告 j@%K*Gb`  
Accountant's Report Rules 会计师报告规则 5wT',U"+  
accounting and auditing procedure 会计与审计程序；会计与核数程序  I/u
'bDq  
Accounting Arrangements 《会计安排》 ~l;yr @  
accounting basis 会计基础 5Xp$yX =  
accounting by Official Receiver 破产管理署署长呈交的帐目 xAR^  
Accounting Circular 《会计通告》 LBW.*PHW  
accounting class 会计类别 cjCE3V9X  
accounting date 记帐日期；会计结算日期 7~nIaT  
accounting for money 款项核算 2q2p=H>&  
Accounting Officer 会计主任 ;+S2

h-4  
accounting period 会计报告期；会计期 Rh!L'?C  
accounting policy 会计政策；会计方针 /&~nM  
accounting practice 会计惯例 /E=h{|  
accounting principle 会计准则 9m<wcZ  
accounting record 会计记录 ]$*$0  
accounting report 会计报告 }T?i%l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .t"n]X i  
Accounting Society of China 中国会计学会 \W3+VG2cA  
accounting statement 会计报表 34"{rMbQ  
accounting system 会计制度；会计系统 *O2^{
C  
accounting transaction 会计事项；帐务交易 9itdRa==  
accounting treatment 会计处理
.d<~a1k  
accounting year 会计年度 m~Lf^gbG?  
accretion 增值；添加 9nP*N`  
accrual 应计项目；应累算数目 0S)"Q^6ny  
accrual basis 应计制；权责发生制 ek Y?  
accrual basis accounting 应计制会计；权责发生制会计 S/#) :,YS  
accrue 应累算；应计 jEC'l]l  
accrued benefit 应累算利益 BsoFQw4$9  
accrued charges 应计费用 a7QlU=\  
accrued cumulative preference share dividend 应累算的累积优先股股息 yVbg,q'?  
accrued expenses 应累算费用 @\
x,;!N@  
accrued interest payable 应付利息；应计未付利息 Y!K^-Y}  
accrued interest receivable 应收利息；应计未收利息 e["Z!D_H  
accrued right 累算权益 |[lxV&SD.  
accruing profit 应累算的利润 gJWlWVeq$  
accumulated fiscal reserve 累积财政储备 N[|by}@n  
accumulated profit 累积利润；滚存溢利 {|8:U}<#h  
accumulated reserve 累积储备 eZa3K3^  
accumulation of surplus income 累积收益盈余 B`'}&6jr.  
acquired assets 既得资产 lW{I`r\]  
acquisition 收购；购置；取得 IqR[&T)lj  
acquisition cost 购置成本 RW|UQY#  
acquisition expenses 购置费用 :epitpJ  
acquisition of 100% interest 收购全部股权 _*OaiEL+:  
acquisition of control 取得控制权 |THkS@Br  
acquisition of fixed assets 购置固定资产 -o!saX<  
acquisition of shell “买壳” g4BwKENM  
acquisition price 收购价 ex;Yn{4  
act of God 天灾 cOj +}Hz58  
acting partner 执事合伙人 1Ud t9$~T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z9OMC$,V  
active partner 积极参与的合伙人 ];
YglHH  
active trading 交投活跃 zWKrt.Dg  
actual circulation 实际流通 VNOK>+  
actual cost 实际成本 7;$L&X  
actual expenditure 实际开支；实际支出 QrrZF.
 
actual income 实际入息；实际收入；实际收益 ThT.iD[  
actual market 现货市场 K4K3<Pg  
actual price 现货价；实际价格 ynOc~TN  
actual profit 实际利润 $w2[5|^S  
actual quotation 实盘；实际价位；实际报价 vl#V-UW$4P  
actual year basis 按实际年度计算 DI2S %Nl  
actuals 实货 b_)QBE9  
actuarial investigation 精算调查 J\Oc]gi\L  
actuarial principle 精算原则 %>x0*T$$  
actuarial report 精算师报告 cSHtl<UY  
Actuarial Society of Hong Kong 香港精算学会 dxae2 tV  
actuarial valuation 精算师估值 f6/\JVi)-  
actuary 精算师 N?`GZ+5  
ad referendum agreement 暂定协议；有待覆核的协定  Hsux>+Q  
ad valorem duty 从价税；按值征税 0X}w[^f  
ad valorem duty system 从价税制 \a~;8):q=i  
ad valorem fee 从价费 <try%p|f  
ad valorem tariff 从价关税 Ri%Of:zZ  
additional allowance 额外免税额 xr1I8 5kM  
additional amount for unexpired risk 未过期风险的额外款额 37za^n?SG  
additional assessable profit 补加应评税利润 CO6XIgTe  
additional assessment 补加评税 <iY 9cV|}3  
additional commitment 额外承担 ;#Crh}~  
additional commitment vote 额外承担拨款 *Kp
^al  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @Z1?t%1  
additional dependent parent allowance 供养父母额外免税额 G1n>@Y'j''  
additional provision 额外拨款 .,iw2:  
additional stamp duty 附加印花税 #!F8n`C-  
additional tax 补加税罚款；补加税款 ' m#Ymp  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 'KW+Rr~tZn  
adjudged bankrupt 被裁定破产 Qg8eq_m(  
adjudicated bankrupt 裁定破产人 )Lv6vnT>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
z<C~DH  
adjudication of bankruptcy 裁定破产；宣告破产 8)2u@sx%  
adjudication of insolvency 裁定无力偿还债务 "p_[A  
adjusted actual 经调整的实数；调整后的实数 aX%g+6t2  
adjusted current assets 经调整的流动资产；调整后的流动资产 r:S5x.P2  
adjusted figure 经调整的数字；调整后的数额 R}=]UOqH-  
adjusted liabilities 经调整的负债；调整后的负债 b "AHw?5F  
adjusted loss 经调整的亏损；调整后的亏损 {3yws4  
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 :Q%yW
%St$  
adjusted profit 经调整的利润；调整后的利润 h hNFp  
adjusted surplus 经调整的盈余额；调整后的盈余额 H6+st`{  
adjusted value 经调整的价值；调整后的价值 r%?}5"*  
adjustment 调整；修订；理算〔保险〕 9"l%tq_  
adjustment centre 调剂中心 s t3]Yy  
adjustment lag 调整过程的时间差距；调整时差 ~NJLS-  
adjustment mechanism 调整机制 $F==n4)  
adjustment of loss 亏损调整 sjg
xx7  
adjustment process 调整过程；调整程序 v(WL 3[y;  
adjustment range 调整幅度 61 HqBa  
administered exchange rate 受管制汇率 q?b)zeJ