[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: SnfYT) Ph  
;^*W+,4WB  
A share Ａ股；甲类股份 ?`ZUR& 20  
abatement of tax 减税；减扣免税额 CTa57R  
ABN AMRO Bank N.V. 荷兰银行 u6agoK|^9  
above-the-line expenditure 线上项目支出；经常预算支出 Otuf]B^s  
above-the-line receipt 线上项目收入；经常预算收入 (A#^l=su  
ABSA Asia Limited 南非联合亚洲有限公司 oPM96 (  
absolute change 绝对数值变更 T 5h  H  
absolute expenditure 实际开支 R 9\*#c  
absolute guideline figure 绝对准则数字 Yq KCeg  
absolute interest 绝对权益 Z9|P'R(l  
absolute order of discharge 绝对破产解除令 bG#>uE J-  
absolute profit margin 绝对利润幅度 fZF@k5*\  
absolute value 实值；绝对值 &QgR*,5eo  
absolutely vested interest 绝对既得权益 i/4>2y9/F4  
absorbed cost 已吸收成本；已分摊成本 &8lZNv8;(p  
absorption 吸收；分摊；合并 +e``OeXog  
absorption rate 吸收率；摊配率；分摊率 |{ip T SH  
ACB Finance Limited 亚洲商业财务有限公司 rILYI;'o  
acceptable form of reciprocity 合理的互惠条件 Gc|idjW4  
acceptable rate 适当利率；适当汇率 k,*XG$2h  
acceptance agreement 承兑协议 mzgfFNm^G)  
acceptance for honour 参加承兑 77Dn97l)&  
acceptor 承兑人；接受人；受票人 %ET+iIhK  
acceptor for honour 参加承兑人 *EH~_F  
accident insurance 意外保险 ktIFI`@w)  
Accident Insurance Association of Hong Kong 香港意外保险公会
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accident insurance scheme 意外保险计划 ygcm|PrS  
accident year basis 意外年度基准 ]f_p8?j"  
accommodation 通融；贷款 2^7`mES  
accommodation bill 通融票据；空头票据 HRA |q  
accommodation party 汇票代发人 F^:3?JA_  
account balance 帐户余额；帐户结余 75lA%| *X  
account book 帐簿 z24q3 3O  
account collected in advance 预收款项 >(<f 0  
account current book 往来帐簿 {Sh ;(.u^  
account of after-acquired property 事后取得的财产报告 6=C<>c%+  
account of defaulter 拖欠帐目 \FaP|28h  
account payable 应付帐款 FSO).=#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SXh-A1t  
account receivable 应收帐款 =3P)q"  
account receivable report 应收帐款报表 TWTb?HP  
account statement 结单；帐单；会计财务报表 f o3}W^0  
account title 帐户名称；会计科目 i%?*@uj  
accountant's report 会计师报告 YmG("z  
Accountant's Report Rules 会计师报告规则 pb,d'z\S  
accounting and auditing procedure 会计与审计程序；会计与核数程序 tH4B:Bgj!  
Accounting Arrangements 《会计安排》 307I$*%W  
accounting basis 会计基础 u 
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accounting by Official Receiver 破产管理署署长呈交的帐目 <P<z N~i9j  
Accounting Circular 《会计通告》 Q
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N,  
accounting class 会计类别 V7/Rby Q  
accounting date 记帐日期；会计结算日期 h";L  
accounting for money 款项核算 u3D)M%e  
Accounting Officer 会计主任 !4!~Lk=  
accounting period 会计报告期；会计期 ;tf=gdX;  
accounting policy 会计政策；会计方针 #vlgwA  
accounting practice 会计惯例 ]?4hyN  
accounting principle 会计准则 |.dRily+  
accounting record 会计记录 6S#Cl>v  
accounting report 会计报告 3so%gvY.'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BA.uw_^4  
Accounting Society of China 中国会计学会 7_t'( /yu  
accounting statement 会计报表 EqiY\/S  
accounting system 会计制度；会计系统 8P`"M#fI  
accounting transaction 会计事项；帐务交易 ,esmV-  
accounting treatment 会计处理 !,PWb3S  
accounting year 会计年度 k5)om;.w  
accretion 增值；添加 J}t%p(mb  
accrual 应计项目；应累算数目 7 zc^!LrW<  
accrual basis 应计制；权责发生制 <UCl@5g&  
accrual basis accounting 应计制会计；权责发生制会计 U0+-W07>  
accrue 应累算；应计 ,zc(t<|-y  
accrued benefit 应累算利益 \M-OC5fQv  
accrued charges 应计费用 = "e+W@C  
accrued cumulative preference share dividend 应累算的累积优先股股息 HaYo!.(Fv  
accrued expenses 应累算费用 ssL
\g`xe  
accrued interest payable 应付利息；应计未付利息 \)e'
`29;  
accrued interest receivable 应收利息；应计未收利息 5V-I1B&  
accrued right 累算权益 AQ Ojit6p  
accruing profit 应累算的利润 lhJ'bYI  
accumulated fiscal reserve 累积财政储备 'GScszz  
accumulated profit 累积利润；滚存溢利 I1J-)R+  
accumulated reserve 累积储备 GvAb`c=  
accumulation of surplus income 累积收益盈余 Vvo7C!$z  
acquired assets 既得资产 6u%&<")4HP  
acquisition 收购；购置；取得 x1a:u  
acquisition cost 购置成本 qP ,E
BE  
acquisition expenses 购置费用 V
EH>]-0K  
acquisition of 100% interest 收购全部股权 A}!J$V:w]  
acquisition of control 取得控制权 jiGTA:v
 
acquisition of fixed assets 购置固定资产 y7<|_:00  
acquisition of shell “买壳” p7~!z.)o  
acquisition price 收购价 A@'OJRc  
act of God 天灾 (k P9hcV  
acting partner 执事合伙人 xD7]C|8o  
active market 买卖活跃的市场；交投畅旺的市场；旺市 g)B]FH1  
active partner 积极参与的合伙人 OT v)  
active trading 交投活跃 !IR6 ,A\  
actual circulation 实际流通 I=#$8l.*  
actual cost 实际成本 EX"yxZ~  
actual expenditure 实际开支；实际支出 `0svy}
  
actual income 实际入息；实际收入；实际收益 [>9is=>o.  
actual market 现货市场 >mkFV@`  
actual price 现货价；实际价格 )5H?Vh>36  
actual profit 实际利润 {{1G`;|v9  
actual quotation 实盘；实际价位；实际报价 kGJC\{N5N  
actual year basis 按实际年度计算 so s5Y}  
actuals 实货 |BYRe1l6l  
actuarial investigation 精算调查 #K&Gp-  
actuarial principle 精算原则 7$#u  
actuarial report 精算师报告 kf9X$d6   
Actuarial Society of Hong Kong 香港精算学会 wM{s|Ay  
actuarial valuation 精算师估值 
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actuary 精算师 3$/IC@+  
ad referendum agreement 暂定协议；有待覆核的协定 g{LP7D;6  
ad valorem duty 从价税；按值征税 H*6W q  
ad valorem duty system 从价税制 T>>c2$ x  
ad valorem fee 从价费 j1Ezf=N6`  
ad valorem tariff 从价关税 NlXimq  
additional allowance 额外免税额 cb  bFw  
additional amount for unexpired risk 未过期风险的额外款额 d5-qZ{W  
additional assessable profit 补加应评税利润 WzWXE(  
additional assessment 补加评税 8EY:tzw  
additional commitment 额外承担 (%9$!v{3  
additional commitment vote 额外承担拨款 1*7@BP5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )}vl\7=  
additional dependent parent allowance 供养父母额外免税额 [Qr"
cR^  
additional provision 额外拨款 [hsds\  
additional stamp duty 附加印花税 ULW~90  
additional tax 补加税罚款；补加税款 <N@Gu
!N8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *ui</+  
adjudged bankrupt 被裁定破产 Kpp_|2|@<  
adjudicated bankrupt 裁定破产人 R-Sym8c  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6:2vP NF  
adjudication of bankruptcy 裁定破产；宣告破产 s^SJY{  
adjudication of insolvency 裁定无力偿还债务 >dT*rH3w  
adjusted actual 经调整的实数；调整后的实数 7z-[f'EIUI  
adjusted current assets 经调整的流动资产；调整后的流动资产 N21smC}  
adjusted figure 经调整的数字；调整后的数额 E"0>yl)  
adjusted liabilities 经调整的负债；调整后的负债 p[cX O=
 
adjusted loss 经调整的亏损；调整后的亏损 MQ4KdqgP  
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 4P0}+  
adjusted profit 经调整的利润；调整后的利润 0YHFvy)  
adjusted surplus 经调整的盈余额；调整后的盈余额 Pc9H0\+Xk  
adjusted value 经调整的价值；调整后的价值 v0y(58Rz.  
adjustment 调整；修订；理算〔保险〕 Xr{v~bf  
adjustment centre 调剂中心 n`KY9[0 U=  
adjustment lag 调整过程的时间差距；调整时差 SX*RP;vHy  
adjustment mechanism 调整机制 Js;h%  
adjustment of loss 亏损调整 Mp]rU
PK  
adjustment process 调整过程；调整程序 F!do~Z  
adjustment range 调整幅度 Debv4Gr;^  
administered exchange rate 受管制汇率 E'8;
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