[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: ]?(_}""1  
'+E\-X  
A share Ａ股；甲类股份 28 7)\FU;3  
abatement of tax 减税；减扣免税额 \* SEj&9  
ABN AMRO Bank N.V. 荷兰银行 KN"<f:u  
above-the-line expenditure 线上项目支出；经常预算支出 >2dF^cDE-3  
above-the-line receipt 线上项目收入；经常预算收入 d@>1m:p  
ABSA Asia Limited 南非联合亚洲有限公司 U$ 22r b  
absolute change 绝对数值变更 w4 j,t  
absolute expenditure 实际开支 _4~q&?}V  
absolute guideline figure 绝对准则数字 Q7XlFjzcm  
absolute interest 绝对权益
4?.L+wL  
absolute order of discharge 绝对破产解除令 Q(h/C!rKe  
absolute profit margin 绝对利润幅度 {qL}:ha?  
absolute value 实值；绝对值 do=s=&T  
absolutely vested interest 绝对既得权益 %2<u>=6byG  
absorbed cost 已吸收成本；已分摊成本 y\c-I!6>26  
absorption 吸收；分摊；合并 @&GfCg5Cb  
absorption rate 吸收率；摊配率；分摊率 %S]g8O[}nl  
ACB Finance Limited 亚洲商业财务有限公司 GKa_
6X_  
acceptable form of reciprocity 合理的互惠条件 ?qR11A};tG  
acceptable rate 适当利率；适当汇率 l[M?"<Ot;  
acceptance agreement 承兑协议 s[#ww =T\  
acceptance for honour 参加承兑 IHvrx:7   
acceptor 承兑人；接受人；受票人 B),Z*lpC  
acceptor for honour 参加承兑人 +z?SKc  
accident insurance 意外保险 L5A?9zum/!  
Accident Insurance Association of Hong Kong 香港意外保险公会 N_| '`]D  
accident insurance scheme 意外保险计划 *1CZRfWI  
accident year basis 意外年度基准 0=V - {  
accommodation 通融；贷款 j=n <s</V  
accommodation bill 通融票据；空头票据 jxTYW)E   
accommodation party 汇票代发人 #Hi$squJ  
account balance 帐户余额；帐户结余 L2\NTNY  
account book 帐簿 d0D*S?#8,C  
account collected in advance 预收款项 AQIBg9y7  
account current book 往来帐簿 eD?f|b
if  
account of after-acquired property 事后取得的财产报告 ~dlp
oT  
account of defaulter 拖欠帐目 .l
yK ,p  
account payable 应付帐款 %3mh'Z -[f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $W 0O
  
account receivable 应收帐款 x5 ?>y{6D  
account receivable report 应收帐款报表 `F4gal^ ^  
account statement 结单；帐单；会计财务报表 5;q{9wvqO  
account title 帐户名称；会计科目 x5%x""VEK  
accountant's report 会计师报告 6uKS!\EY|  
Accountant's Report Rules 会计师报告规则 k07pI<a?  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [L DY;k~5+  
Accounting Arrangements 《会计安排》 ^Rc*X'Iz(!  
accounting basis 会计基础 h#(J6ht  
accounting by Official Receiver 破产管理署署长呈交的帐目 xDEjeM G  
Accounting Circular 《会计通告》
nV3I6  
accounting class 会计类别 >S'IrnH'!  
accounting date 记帐日期；会计结算日期 @t4OpU<'*b  
accounting for money 款项核算 0=Mu|G|Z  
Accounting Officer 会计主任 IHcR/\mz  
accounting period 会计报告期；会计期 ,#Mt
10e{  
accounting policy 会计政策；会计方针 55Ag<\7  
accounting practice 会计惯例 eH^~r{{R  
accounting principle 会计准则 MeW?z|x`'  
accounting record 会计记录 ,'&H` h54  
accounting report 会计报告 I@q(P>]X9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a<CACWsN.T  
Accounting Society of China 中国会计学会 Q%n$IQr4gM  
accounting statement 会计报表 'e:(61_  
accounting system 会计制度；会计系统 3V%ts7:a  
accounting transaction 会计事项；帐务交易 }0~X)Vgm(  
accounting treatment 会计处理 -~v1@  
accounting year 会计年度 W$Sc@!M3{  
accretion 增值；添加 =SVb k  
accrual 应计项目；应累算数目 (0u(<q
A\  
accrual basis 应计制；权责发生制 Aqo90(jffx  
accrual basis accounting 应计制会计；权责发生制会计 e"&QQ-q  
accrue 应累算；应计 _kT{W]  
accrued benefit 应累算利益 {.o@XP,.  
accrued charges 应计费用 VCQo3k5 {  
accrued cumulative preference share dividend 应累算的累积优先股股息 {B[ }}wX$  
accrued expenses 应累算费用 4}F~h  
accrued interest payable 应付利息；应计未付利息 {fa3"k_ke  
accrued interest receivable 应收利息；应计未收利息 ';;X{a  
accrued right 累算权益 JasA w7  
accruing profit 应累算的利润 .JX9(#Uk  
accumulated fiscal reserve 累积财政储备 2B"&WKk  
accumulated profit 累积利润；滚存溢利 ()e|BFL.  
accumulated reserve 累积储备 ~Xz?H=}U+  
accumulation of surplus income 累积收益盈余 -_ <z_IL\%  
acquired assets 既得资产 %jn)=;\  
acquisition 收购；购置；取得 v p(ow]Q  
acquisition cost 购置成本 R*DQLBWc  
acquisition expenses 购置费用 45;ey }8  
acquisition of 100% interest 收购全部股权 p} {H%L  
acquisition of control 取得控制权 \IZY\WU}2  
acquisition of fixed assets 购置固定资产 d r$E:kr  
acquisition of shell “买壳” ;@xlrj+  
acquisition price 收购价 8p_6RvG  
act of God 天灾
`k`P;(:  
acting partner 执事合伙人 SM\qd4
  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `G`yA%  
active partner 积极参与的合伙人 "{[\VsX|c  
active trading 交投活跃 Y`rl i  
actual circulation 实际流通 J?C:@Q  
actual cost 实际成本 v?_L_{x;W  
actual expenditure 实际开支；实际支出 oS^KC}X  
actual income 实际入息；实际收入；实际收益 MI)v@_1d  
actual market 现货市场 <.&84c]/&  
actual price 现货价；实际价格 9;NXzO27  
actual profit 实际利润 p0hE`!  
actual quotation 实盘；实际价位；实际报价 &O#,"u/q`  
actual year basis 按实际年度计算 qHnX)  
actuals 实货 yMXf&$C  
actuarial investigation 精算调查 @Gt.J*!s/  
actuarial principle 精算原则 Z )md]Twt  
actuarial report 精算师报告 J4u>
77I  
Actuarial Society of Hong Kong 香港精算学会 fZrh_^yH  
actuarial valuation 精算师估值 e~7FK_y#0  
actuary 精算师 1!NrndJI  
ad referendum agreement 暂定协议；有待覆核的协定 %77
uc9}  
ad valorem duty 从价税；按值征税 a|#TnSk  
ad valorem duty system 从价税制 ")<5VtV  
ad valorem fee 从价费 KwU;+=_.  
ad valorem tariff 从价关税 & x7iEbRs  
additional allowance 额外免税额 <~P!yLr  
additional amount for unexpired risk 未过期风险的额外款额 pQ>|dH+.  
additional assessable profit 补加应评税利润 b0Dco0U(  
additional assessment 补加评税 S%aup(wu6  
additional commitment 额外承担 M.+h3<%^  
additional commitment vote 额外承担拨款 %SuELm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4AMe>s  
additional dependent parent allowance 供养父母额外免税额 .><-XJ  
additional provision 额外拨款 t&Q(8Hz  
additional stamp duty 附加印花税 -V-I&sO<  
additional tax 补加税罚款；补加税款 0TZB}c#qT  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 i%[+C  
adjudged bankrupt 被裁定破产 @)U;hk)j;  
adjudicated bankrupt 裁定破产人 XJ5@/BW  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 KWojMPs  
adjudication of bankruptcy 裁定破产；宣告破产 %uCsCl  
adjudication of insolvency 裁定无力偿还债务 [>t;P,  
adjusted actual 经调整的实数；调整后的实数 u`D _  
adjusted current assets 经调整的流动资产；调整后的流动资产 u /
] P  
adjusted figure 经调整的数字；调整后的数额 NfnPXsad  
adjusted liabilities 经调整的负债；调整后的负债 t+_\^Oa)  
adjusted loss 经调整的亏损；调整后的亏损 t<ZBp0  
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 rVP{ ^Jdo  
adjusted profit 经调整的利润；调整后的利润 3dlY_z=0  
adjusted surplus 经调整的盈余额；调整后的盈余额 lrj&60R`w  
adjusted value 经调整的价值；调整后的价值 F]D{[dBf  
adjustment 调整；修订；理算〔保险〕 ZZ  Hjv  
adjustment centre 调剂中心 -+Ot'^  
adjustment lag 调整过程的时间差距；调整时差 e^oGiL~  
adjustment mechanism 调整机制 2gh=0%|\gx  
adjustment of loss 亏损调整 xy b=7  
adjustment process 调整过程；调整程序 qoOwR[NDcq  
adjustment range 调整幅度 ul#y'iY]  
administered exchange rate 受管制汇率 ptrwZ8'