[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: ivdw1g|)h  
Q9K+k*?{N  
A share Ａ股；甲类股份 vcB+h;x  
abatement of tax 减税；减扣免税额 =N,KVMxw  
ABN AMRO Bank N.V. 荷兰银行 1B3,lYBM  
above-the-line expenditure 线上项目支出；经常预算支出 5H6GZ:hp  
above-the-line receipt 线上项目收入；经常预算收入 >Kl78 w:  
ABSA Asia Limited 南非联合亚洲有限公司 -_jV.`t  
absolute change 绝对数值变更 >l$vu-k)~4  
absolute expenditure 实际开支 b("JgE`  
absolute guideline figure 绝对准则数字 uTJi }4cw  
absolute interest 绝对权益 O$ i6r]j_  
absolute order of discharge 绝对破产解除令 A!v-[AI[  
absolute profit margin 绝对利润幅度 {d$S~  
absolute value 实值；绝对值 =J8)Z'Jr  
absolutely vested interest 绝对既得权益 A>L(#lz#ek  
absorbed cost 已吸收成本；已分摊成本 VmQ7M4j*  
absorption 吸收；分摊；合并 }nE#0n  
absorption rate 吸收率；摊配率；分摊率 PMZdz>>T  
ACB Finance Limited 亚洲商业财务有限公司 v)JQb-<  
acceptable form of reciprocity 合理的互惠条件 K*J8(/WkD  
acceptable rate 适当利率；适当汇率
|Y<ca   
acceptance agreement 承兑协议 ;U<)$ 5  
acceptance for honour 参加承兑 }\u~He%  
acceptor 承兑人；接受人；受票人 b*Ipg8n+  
acceptor for honour 参加承兑人 ? Di
,'  
accident insurance 意外保险 K/[v>(<  
Accident Insurance Association of Hong Kong 香港意外保险公会 k?Jzy  
accident insurance scheme 意外保险计划 }wR)
p  
accident year basis 意外年度基准 ilK8V4k<T)  
accommodation 通融；贷款 ^JtGT  
accommodation bill 通融票据；空头票据 Rn{q/h  
accommodation party 汇票代发人 yh_s( >sh  
account balance 帐户余额；帐户结余 EpGe'S  
account book 帐簿 {s8''+Q#(-  
account collected in advance 预收款项
M O5fu!  
account current book 往来帐簿 ,WOF)
  
account of after-acquired property 事后取得的财产报告 )I+1 b !U  
account of defaulter 拖欠帐目 >/n5=RWh  
account payable 应付帐款 p)ZlQ.d#Y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1jmhh!,  
account receivable 应收帐款 "EpE!jh  
account receivable report 应收帐款报表 v85&s  
account statement 结单；帐单；会计财务报表 MbnV5b:X  
account title 帐户名称；会计科目 ;_j\E(^%  
accountant's report 会计师报告 5d}PrYa  
Accountant's Report Rules 会计师报告规则 v03~=(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 B4R,[WE"  
Accounting Arrangements 《会计安排》 QBto$!})  
accounting basis 会计基础 o\]e}+1[o  
accounting by Official Receiver 破产管理署署长呈交的帐目 P[P!WLr""  
Accounting Circular 《会计通告》 v,>F0ofJ  
accounting class 会计类别 @7lZ{jV$  
accounting date 记帐日期；会计结算日期 B_cn[?M  
accounting for money 款项核算 Tf@t.4\  
Accounting Officer 会计主任 mKp
UEJ<a  
accounting period 会计报告期；会计期 d;#9xD'  
accounting policy 会计政策；会计方针 8KWTd
 
accounting practice 会计惯例 ]^ O<WD  
accounting principle 会计准则 (%0X\zvu/  
accounting record 会计记录 >^J!Z~;L)  
accounting report 会计报告 +G/~v`Bv  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 NkO$ M  
Accounting Society of China 中国会计学会 f| N(~  
accounting statement 会计报表 uFdSD  
accounting system 会计制度；会计系统 PLLlo~Bb  
accounting transaction 会计事项；帐务交易 tu!u9jVv  
accounting treatment 会计处理 >Dtw^1i  
accounting year 会计年度 ObM5vrEk|  
accretion 增值；添加 ?7&VT1  
accrual 应计项目；应累算数目 xC;$/u%'  
accrual basis 应计制；权责发生制 Zl,K#  
accrual basis accounting 应计制会计；权责发生制会计 _ux6SIyp`  
accrue 应累算；应计 6l_8Q w*5I  
accrued benefit 应累算利益 XVv7W5/q]  
accrued charges 应计费用 Jy|Mfl%d  
accrued cumulative preference share dividend 应累算的累积优先股股息 7DYD+N+T  
accrued expenses 应累算费用 RM<\bZPc  
accrued interest payable 应付利息；应计未付利息 r LfS9H  
accrued interest receivable 应收利息；应计未收利息 T[Gz  
accrued right 累算权益 *znCe(dd  
accruing profit 应累算的利润 W)4xO>ck*3  
accumulated fiscal reserve 累积财政储备 tb=L+WAIw  
accumulated profit 累积利润；滚存溢利 coLn};W2  
accumulated reserve 累积储备 8%xtb6#7M  
accumulation of surplus income 累积收益盈余 %!.rP  
acquired assets 既得资产 U'lmQrF!  
acquisition 收购；购置；取得 G,"$Erx  
acquisition cost 购置成本 ]ip
VN  
acquisition expenses 购置费用 [\.>BK  
acquisition of 100% interest 收购全部股权 ;%k%
AXw  
acquisition of control 取得控制权 uk'<9g^  
acquisition of fixed assets 购置固定资产 3:;%@4f  
acquisition of shell “买壳” Og*1pvN<  
acquisition price 收购价 Ck^=H  
act of God 天灾 z:fhq:R(  
acting partner 执事合伙人 2Qk \}KWs  
active market 买卖活跃的市场；交投畅旺的市场；旺市 dJ&s/Z/>E  
active partner 积极参与的合伙人 j_H T  
active trading 交投活跃 73<iK]*c  
actual circulation 实际流通 ZRQPOy  
actual cost 实际成本 ^#t<ILUa  
actual expenditure 实际开支；实际支出 Y-{spTI  
actual income 实际入息；实际收入；实际收益 $\K(EBi#G  
actual market 现货市场 sNZ Pv^c  
actual price 现货价；实际价格 &1u?W%(Px  
actual profit 实际利润 aEM#V   
actual quotation 实盘；实际价位；实际报价 /6.b>|zF
 
actual year basis 按实际年度计算 9E#(iP  
actuals 实货 =& lYv  
actuarial investigation 精算调查 AN1bfF:C  
actuarial principle 精算原则 7r;A wa  
actuarial report 精算师报告 kg@J.  
Actuarial Society of Hong Kong 香港精算学会 QA9vH'  
actuarial valuation 精算师估值 *oWzH_  
actuary 精算师 <?7~,#AK  
ad referendum agreement 暂定协议；有待覆核的协定 , XR8qi~  
ad valorem duty 从价税；按值征税 2bC%P})m  
ad valorem duty system 从价税制 "nefRz%j+  
ad valorem fee 从价费 #FQV hgc  
ad valorem tariff 从价关税 ]s SoIT  
additional allowance 额外免税额 1`AE]  
additional amount for unexpired risk 未过期风险的额外款额 F>Oh)VL,Ev  
additional assessable profit 补加应评税利润 nc{<v  
additional assessment 补加评税 t &uHn5  
additional commitment 额外承担 puyL(ohem  
additional commitment vote 额外承担拨款 #P@r[VZ{6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;7A,'y4f  
additional dependent parent allowance 供养父母额外免税额 ;$/G T
 
additional provision 额外拨款 +]zP $5_e  
additional stamp duty 附加印花税 ~zX5}U<R  
additional tax 补加税罚款；补加税款 W!^=)Qs  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 dEp=;b s  
adjudged bankrupt 被裁定破产 }<S2W\,G  
adjudicated bankrupt 裁定破产人 4%7*tVG  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 y$"L`*W  
adjudication of bankruptcy 裁定破产；宣告破产 wz#n$W3mGf  
adjudication of insolvency 裁定无力偿还债务 s rkOad  
adjusted actual 经调整的实数；调整后的实数 `qgJE_GC  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]>,|v,i =  
adjusted figure 经调整的数字；调整后的数额 ZM.g+-9  
adjusted liabilities 经调整的负债；调整后的负债 0Q9OQqg m  
adjusted loss 经调整的亏损；调整后的亏损 ?yb{DZ46  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 aKy|$ {RC  
adjusted profit 经调整的利润；调整后的利润 E;Hjw0M'k  
adjusted surplus 经调整的盈余额；调整后的盈余额 z~5'p(|@f  
adjusted value 经调整的价值；调整后的价值 *X-$* ~J0  
adjustment 调整；修订；理算〔保险〕 f5-={lUlIS  
adjustment centre 调剂中心 cOgtBEhn  
adjustment lag 调整过程的时间差距；调整时差 =R"tnjR  
adjustment mechanism 调整机制 <i6MbCB  
adjustment of loss 亏损调整 iD`XD\.?  
adjustment process 调整过程；调整程序 &$Lm95  
adjustment range 调整幅度 B=r/(
e  
administered exchange rate 受管制汇率 u\wd<<I']