[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: ;F"W6 G
 
78Nli/U  
A share Ａ股；甲类股份 DTI+VY.W^  
abatement of tax 减税；减扣免税额 `{<2{}2M  
ABN AMRO Bank N.V. 荷兰银行 dGrOw)  
above-the-line expenditure 线上项目支出；经常预算支出 I?Hj,lN  
above-the-line receipt 线上项目收入；经常预算收入 :Dw;RcZQ  
ABSA Asia Limited 南非联合亚洲有限公司 ?7YX@x  
absolute change 绝对数值变更 V :*GG+4  
absolute expenditure 实际开支 LX!16a@SxA  
absolute guideline figure 绝对准则数字 r"zW=9 O=  
absolute interest 绝对权益 SG$/v  
absolute order of discharge 绝对破产解除令 lKxv SyD  
absolute profit margin 绝对利润幅度 3JWHyo  
absolute value 实值；绝对值 KSMe#Qnw  
absolutely vested interest 绝对既得权益 Lb{~a_c  
absorbed cost 已吸收成本；已分摊成本 2P"@=bYT"  
absorption 吸收；分摊；合并 p%G4Js.  
absorption rate 吸收率；摊配率；分摊率 8pg?g'A~}  
ACB Finance Limited 亚洲商业财务有限公司 w[n|Sauy,  
acceptable form of reciprocity 合理的互惠条件 AW!|xA6'`:  
acceptable rate 适当利率；适当汇率 ^4`q%_vm  
acceptance agreement 承兑协议 gh['T,  
acceptance for honour 参加承兑 mv)M9c,`  
acceptor 承兑人；接受人；受票人 RT F9;]Ti  
acceptor for honour 参加承兑人 [="moh2*f  
accident insurance 意外保险 #B &D  
Accident Insurance Association of Hong Kong 香港意外保险公会 hSQP '6  
accident insurance scheme 意外保险计划 b=Zg1SqV  
accident year basis 意外年度基准 |bVNlL"xN  
accommodation 通融；贷款 AuX&  
accommodation bill 通融票据；空头票据 HEhdV
5B  
accommodation party 汇票代发人 4;7<)&#h  
account balance 帐户余额；帐户结余 k'xnl"q  
account book 帐簿 ~2S`y=*:  
account collected in advance 预收款项 hUxpz:U*  
account current book 往来帐簿 \4bma<~a  
account of after-acquired property 事后取得的财产报告 e*jn7aya  
account of defaulter 拖欠帐目 >Czcs=(L.k  
account payable 应付帐款 d&n0:xOc  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 F C2oP,  
account receivable 应收帐款 LyS139P$  
account receivable report 应收帐款报表 J3}^\k=p"  
account statement 结单；帐单；会计财务报表  / e!/  
account title 帐户名称；会计科目 |rq~.cA  
accountant's report 会计师报告 u> %r(  
Accountant's Report Rules 会计师报告规则 Y L;ZZ2A  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }^pnwo9vV  
Accounting Arrangements 《会计安排》 Z>7Oez>  
accounting basis 会计基础 \V7Hi\)  
accounting by Official Receiver 破产管理署署长呈交的帐目 CDO_A\  
Accounting Circular 《会计通告》 >hRYsWbmg  
accounting class 会计类别 uY5f mM9  
accounting date 记帐日期；会计结算日期 VVYQIR]!yk  
accounting for money 款项核算 SrN0f0  
Accounting Officer 会计主任 _g0 qpa  
accounting period 会计报告期；会计期 6aX m9J  
accounting policy 会计政策；会计方针 svU107?  
accounting practice 会计惯例 s3uT:Xw3rW  
accounting principle 会计准则 s<sqO,!  
accounting record 会计记录 <T+Pw7X   
accounting report 会计报告 E"x 2jP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7: J6 F  
Accounting Society of China 中国会计学会 3S_KycE{  
accounting statement 会计报表 &+J5GHt@  
accounting system 会计制度；会计系统 H \.EKZ  
accounting transaction 会计事项；帐务交易 bqS*WgMY-  
accounting treatment 会计处理 }u5 Mexs  
accounting year 会计年度 +7sdQCO(Co  
accretion 增值；添加 U@BVVH?,o  
accrual 应计项目；应累算数目 yV$p(+KkS  
accrual basis 应计制；权责发生制
8Nd +  
accrual basis accounting 应计制会计；权责发生制会计 ?$U
k[  
accrue 应累算；应计 c42p>}P[  
accrued benefit 应累算利益 @Ys(j$U't  
accrued charges 应计费用 w44{~[0d4  
accrued cumulative preference share dividend 应累算的累积优先股股息 qdAz3iye  
accrued expenses 应累算费用 4:nmo@K&~  
accrued interest payable 应付利息；应计未付利息 ?Xlmt$ Jp  
accrued interest receivable 应收利息；应计未收利息 $gJMF(  
accrued right 累算权益 Nr|.]=K)5n  
accruing profit 应累算的利润 IE|x+RBD  
accumulated fiscal reserve 累积财政储备 7V 2%  
accumulated profit 累积利润；滚存溢利 $qP9EZ]JC  
accumulated reserve 累积储备 jO3Q@N0_  
accumulation of surplus income 累积收益盈余 CImB,AXS  
acquired assets 既得资产 Hq cXP2  
acquisition 收购；购置；取得 cd)<t8^KE  
acquisition cost 购置成本 2^[fUzL?  
acquisition expenses 购置费用 29,`2fFr  
acquisition of 100% interest 收购全部股权 f2uog$Hk  
acquisition of control 取得控制权 F2z^7n.S  
acquisition of fixed assets 购置固定资产 @wl80v  
acquisition of shell “买壳” 3543[W#a  
acquisition price 收购价 ag:#82C  
act of God 天灾 fR_)e:  
acting partner 执事合伙人 zc*qmb  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Nr: %oD_G*  
active partner 积极参与的合伙人 '/z.\S  
active trading 交投活跃 8{4I6;e-  
actual circulation 实际流通 U5dJ
=G  
actual cost 实际成本 o7DDL{iR/  
actual expenditure 实际开支；实际支出 {|%5}\%  
actual income 实际入息；实际收入；实际收益 >^+Q`"SN  
actual market 现货市场 uvc 0"g1h  
actual price 现货价；实际价格 \^|ncu:T  
actual profit 实际利润 A;SRm<,  
actual quotation 实盘；实际价位；实际报价 <!5N=-  
actual year basis 按实际年度计算 cK@O)Ko}  
actuals 实货 tE(x8>5A:  
actuarial investigation 精算调查 Q\m"n^XN  
actuarial principle 精算原则 ` *$^rQS  
actuarial report 精算师报告 UF,T  
Actuarial Society of Hong Kong 香港精算学会 KD-0NO=oL  
actuarial valuation 精算师估值 g#Zb} ^  
actuary 精算师 &7E0H{  
ad referendum agreement 暂定协议；有待覆核的协定 Pkc4=i,`A  
ad valorem duty 从价税；按值征税 qW?^_
  
ad valorem duty system 从价税制 ~AjbF(Ad  
ad valorem fee 从价费 jM2gu~  
ad valorem tariff 从价关税 B&-;w_K  
additional allowance 额外免税额 <2}"Y(zwKl  
additional amount for unexpired risk 未过期风险的额外款额 qW;nWfkYC
 
additional assessable profit 补加应评税利润 @U}fvdft  
additional assessment 补加评税 wUh'1D<(r  
additional commitment 额外承担 D;BFl(l  
additional commitment vote 额外承担拨款
hCQ{D|/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #)my)}o\p  
additional dependent parent allowance 供养父母额外免税额  4>0xS-  
additional provision 额外拨款 w?oIKj  
additional stamp duty 附加印花税 S9 U9;>g  
additional tax 补加税罚款；补加税款 /bt@HFL|`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +&(sZFW5o  
adjudged bankrupt 被裁定破产 lJ}G"RT
m  
adjudicated bankrupt 裁定破产人 C [=/40D  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5C#&vYnq  
adjudication of bankruptcy 裁定破产；宣告破产 IB(IiF5  
adjudication of insolvency 裁定无力偿还债务 xV}|G  
adjusted actual 经调整的实数；调整后的实数 
J\m7U   
adjusted current assets 经调整的流动资产；调整后的流动资产 e] **Z,Z  
adjusted figure 经调整的数字；调整后的数额 8QFY:.h&  
adjusted liabilities 经调整的负债；调整后的负债 hh:0m\@<  
adjusted loss 经调整的亏损；调整后的亏损 !6f#OAP\  
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 `.L8<-]W  
adjusted profit 经调整的利润；调整后的利润 khjW9Aa8t  
adjusted surplus 经调整的盈余额；调整后的盈余额 D2>=^WP6+  
adjusted value 经调整的价值；调整后的价值 Bi?.G7>  
adjustment 调整；修订；理算〔保险〕 [#lPT'l  
adjustment centre 调剂中心 _$i9Tk
 
adjustment lag 调整过程的时间差距；调整时差  M"X/([G  
adjustment mechanism 调整机制 FIC 2)  
adjustment of loss 亏损调整
rh$%*l  
adjustment process 调整过程；调整程序 )oAK)e  
adjustment range 调整幅度 pO nZ7(  
administered exchange rate 受管制汇率 JfKl=vg