[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: s2FJ^4  
w] i&N1i  
A share Ａ股；甲类股份 0,a\vs%@X  
abatement of tax 减税；减扣免税额 5(W`{{AW  
ABN AMRO Bank N.V. 荷兰银行 C_mPw  
above-the-line expenditure 线上项目支出；经常预算支出 d~M;@<eD  
above-the-line receipt 线上项目收入；经常预算收入 Q*u4q-DE  
ABSA Asia Limited 南非联合亚洲有限公司 fjVGps$j  
absolute change 绝对数值变更 2Dgulx5kGZ  
absolute expenditure 实际开支 >k)}R|tJ  
absolute guideline figure 绝对准则数字 !ba /]A
/  
absolute interest 绝对权益 ,_ }  
absolute order of discharge 绝对破产解除令 `dO)}}| y  
absolute profit margin 绝对利润幅度 b+bgGLo  
absolute value 实值；绝对值 "#anL8  
absolutely vested interest 绝对既得权益 r%\(5H f  
absorbed cost 已吸收成本；已分摊成本 8h  
absorption 吸收；分摊；合并 biLx-F c  
absorption rate 吸收率；摊配率；分摊率 'id]<<F  
ACB Finance Limited 亚洲商业财务有限公司 1Tz5tU9kR  
acceptable form of reciprocity 合理的互惠条件 .-2i9Bh
6  
acceptable rate 适当利率；适当汇率 iPgewjx  
acceptance agreement 承兑协议 |3j'HN 5S  
acceptance for honour 参加承兑 gmtp/?>e   
acceptor 承兑人；接受人；受票人 -T3 z@k  
acceptor for honour 参加承兑人 \ <b-I  
accident insurance 意外保险 2Hl0besm  
Accident Insurance Association of Hong Kong 香港意外保险公会 1W*%}!&Gm  
accident insurance scheme 意外保险计划 <mN.6@*{  
accident year basis 意外年度基准 +0)s{?  
accommodation 通融；贷款 GvQKFgO6h  
accommodation bill 通融票据；空头票据 =8:m:Y&|`G  
accommodation party 汇票代发人 ?"-%>y@w  
account balance 帐户余额；帐户结余 GG@GjP<_  
account book 帐簿 g$$i WC!S<  
account collected in advance 预收款项 30cZz  
account current book 往来帐簿 !Z lBM{C  
account of after-acquired property 事后取得的财产报告 Zt;3HY=y  
account of defaulter 拖欠帐目 - "`5r6  
account payable 应付帐款 J se;@K5y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Gxjm Ho  
account receivable 应收帐款 |&!04~s;E  
account receivable report 应收帐款报表 .H;[ s  
account statement 结单；帐单；会计财务报表 1o5n1 A  
account title 帐户名称；会计科目 _nW{Q-nh  
accountant's report 会计师报告 R{={7.As+  
Accountant's Report Rules 会计师报告规则 t6m&+N  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2|]pD  
Accounting Arrangements 《会计安排》 EMK>7 aks  
accounting basis 会计基础 B q/<kEgM  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ne>yFl"u  
Accounting Circular 《会计通告》 )*6]m1  
accounting class 会计类别 Lso4ZZ;  
accounting date 记帐日期；会计结算日期 N<XS-XB,  
accounting for money 款项核算 KA^r,Iw  
Accounting Officer 会计主任 B 'sgCU  
accounting period 会计报告期；会计期 "`WcE/(  
accounting policy 会计政策；会计方针 }_,1i3Rip  
accounting practice 会计惯例 mIk8hA@B_  
accounting principle 会计准则 dZ]['y%  
accounting record 会计记录 qkHdr
2  
accounting report 会计报告 >|[ l?`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 l6kqP  
Accounting Society of China 中国会计学会 )o4B ^kq  
accounting statement 会计报表 Zw4z`x1f  
accounting system 会计制度；会计系统 BF >678h  
accounting transaction 会计事项；帐务交易 2GRL`.1  
accounting treatment 会计处理 m[l[yUw#  
accounting year 会计年度 mQ~0cwo)  
accretion 增值；添加 uKOs
YN%D  
accrual 应计项目；应累算数目 [22>)1<(  
accrual basis 应计制；权责发生制 G%Dhj)2}  
accrual basis accounting 应计制会计；权责发生制会计 Lt8J^}kwl  
accrue 应累算；应计 @B e7"Fm  
accrued benefit 应累算利益 Nj~3FL  
accrued charges 应计费用 ~6bf-Wg'X  
accrued cumulative preference share dividend 应累算的累积优先股股息 4n}tDHvd  
accrued expenses 应累算费用 uu 5L9.i9  
accrued interest payable 应付利息；应计未付利息 Jw-?7O  
accrued interest receivable 应收利息；应计未收利息 ph5rS<  
accrued right 累算权益 3n ~n-Jo  
accruing profit 应累算的利润 3kU4?D]  
accumulated fiscal reserve 累积财政储备 ^"  
accumulated profit 累积利润；滚存溢利 ON()2@Y4  
accumulated reserve 累积储备 0-VC$)S  
accumulation of surplus income 累积收益盈余 6!&DH#M  
acquired assets 既得资产 m@
A?'gD  
acquisition 收购；购置；取得 PP1?UT=]  
acquisition cost 购置成本 SAQ|1I#"/  
acquisition expenses 购置费用 >)+-:  
acquisition of 100% interest 收购全部股权 p]l Z4
#3  
acquisition of control 取得控制权 qL;T^ljP  
acquisition of fixed assets 购置固定资产 WciL zx/  
acquisition of shell “买壳” ;1gWz  
acquisition price 收购价 /RF=8,A  
act of God 天灾 :_
0"t-  
acting partner 执事合伙人 f$2DV:wuC  
active market 买卖活跃的市场；交投畅旺的市场；旺市 q
cWY8sYf  
active partner 积极参与的合伙人 sFrerv&0  
active trading 交投活跃 -%
,3qhsd  
actual circulation 实际流通 x@aWvrL  
actual cost 实际成本 F4R0A6HL  
actual expenditure 实际开支；实际支出 eI@nskq#  
actual income 实际入息；实际收入；实际收益 #uc9eh}CWO  
actual market 现货市场 ,SZYZ 25  
actual price 现货价；实际价格 Dwx^hNh  
actual profit 实际利润 gt>k]0  
actual quotation 实盘；实际价位；实际报价 l(~i>iQ 4  
actual year basis 按实际年度计算 Ow3t2G  
actuals 实货 WL#E%6p[  
actuarial investigation 精算调查 cOa){&u  
actuarial principle 精算原则 l>t0 H($  
actuarial report 精算师报告 \OlB(%E7  
Actuarial Society of Hong Kong 香港精算学会 7A=*3  
actuarial valuation 精算师估值 4S7#B  
actuary 精算师 nD
5+& M0  
ad referendum agreement 暂定协议；有待覆核的协定 \GP0FdpV  
ad valorem duty 从价税；按值征税 ey/=\@[p  
ad valorem duty system 从价税制 <0h,{28  
ad valorem fee 从价费 0e,U&B<W  
ad valorem tariff 从价关税 Z;"Y
Uu[(  
additional allowance 额外免税额 iTu~Y<'m  
additional amount for unexpired risk 未过期风险的额外款额 N~)RR {$w  
additional assessable profit 补加应评税利润 *u)#yEJ)  
additional assessment 补加评税 ;i>(r;ZM  
additional commitment 额外承担 %p}xW V.  
additional commitment vote 额外承担拨款 x^XP<R{D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tupAU$h?!  
additional dependent parent allowance 供养父母额外免税额 ,bRYqU?#0  
additional provision 额外拨款 ObzFh?W  
additional stamp duty 附加印花税 .`TDpi9OB  
additional tax 补加税罚款；补加税款 VEGp!~ D  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 c`agrS:P  
adjudged bankrupt 被裁定破产 Co^^rd@  
adjudicated bankrupt 裁定破产人 TOge!Q>a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8iwH^+ h~  
adjudication of bankruptcy 裁定破产；宣告破产 0/4"Jh$t  
adjudication of insolvency 裁定无力偿还债务 QP~Iz*J'  
adjusted actual 经调整的实数；调整后的实数 $MYAYj9r)  
adjusted current assets 经调整的流动资产；调整后的流动资产 jFH wu*  
adjusted figure 经调整的数字；调整后的数额 3;<Vv*a"Dm  
adjusted liabilities 经调整的负债；调整后的负债 NxGSs_7  
adjusted loss 经调整的亏损；调整后的亏损 `#c3 6  
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 .:(T}\]R  
adjusted profit 经调整的利润；调整后的利润 6Z>G%yK  
adjusted surplus 经调整的盈余额；调整后的盈余额 {;^GKb+  
adjusted value 经调整的价值；调整后的价值  oHR@*2b  
adjustment 调整；修订；理算〔保险〕 Nq>"vEq)  
adjustment centre 调剂中心 T/nG\WZbZn  
adjustment lag 调整过程的时间差距；调整时差 ^$x1~}D  
adjustment mechanism 调整机制 5ST k"  
adjustment of loss 亏损调整 s)-O{5;U  
adjustment process 调整过程；调整程序 (/e[n.T  
adjustment range 调整幅度 4V7=VZ,@3  
administered exchange rate 受管制汇率 *Kmo1>^