[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: !{lH*  
8z#Qp(he  
A share Ａ股；甲类股份 q Q\j  
abatement of tax 减税；减扣免税额 xs{pGQ6
Q  
ABN AMRO Bank N.V. 荷兰银行 WA`A/`taT  
above-the-line expenditure 线上项目支出；经常预算支出 +X=*>^G(-  
above-the-line receipt 线上项目收入；经常预算收入 8>v_th  
ABSA Asia Limited 南非联合亚洲有限公司 Du+W7]yCl  
absolute change 绝对数值变更 wh8';LZ>R  
absolute expenditure 实际开支  b7 QE  
absolute guideline figure 绝对准则数字 O(T5  
absolute interest 绝对权益 YMX9Z||  
absolute order of discharge 绝对破产解除令 5'} V`?S  
absolute profit margin 绝对利润幅度 N[e,){v  
absolute value 实值；绝对值 4VJUu`[  
absolutely vested interest 绝对既得权益 X;I9\Cp]!  
absorbed cost 已吸收成本；已分摊成本 
3_  
absorption 吸收；分摊；合并 -'&/7e6>y  
absorption rate 吸收率；摊配率；分摊率 +=3=%%?C  
ACB Finance Limited 亚洲商业财务有限公司 \vA*dQ-  
acceptable form of reciprocity 合理的互惠条件 AQ~ xjU  
acceptable rate 适当利率；适当汇率 nuce(R  
acceptance agreement 承兑协议 Qm%PpQ^Lz3  
acceptance for honour 参加承兑 FnO@\{M"A  
acceptor 承兑人；接受人；受票人 ^jL '*&l  
acceptor for honour 参加承兑人 w' 7sh5  
accident insurance 意外保险 6cH8Jr _  
Accident Insurance Association of Hong Kong 香港意外保险公会 `z&#|0O  
accident insurance scheme 意外保险计划 %O"8|ZG9{  
accident year basis 意外年度基准 80=0S^gEZ  
accommodation 通融；贷款 M-o'`e'  
accommodation bill 通融票据；空头票据 6_j |@  
accommodation party 汇票代发人 V@ >(xe7  
account balance 帐户余额；帐户结余 40t xZFQ0  
account book 帐簿 ){;XI2
 
account collected in advance 预收款项 P%3pM*.  
account current book 往来帐簿 9wvlR6z;u  
account of after-acquired property 事后取得的财产报告 f"ezmZI  
account of defaulter 拖欠帐目 5'zXCHt  
account payable 应付帐款 NAR6 q{c  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 b #VtPn]  
account receivable 应收帐款 [9; @1I<x  
account receivable report 应收帐款报表 7UfNz60+~  
account statement 结单；帐单；会计财务报表 s2<!Zb4  
account title 帐户名称；会计科目  ;l$$!PJ  
accountant's report 会计师报告 *1)>He$qL  
Accountant's Report Rules 会计师报告规则 n7Ao.b%uk-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `'YX>u/  
Accounting Arrangements 《会计安排》 ~>u.d  
accounting basis 会计基础 bZnOX*y]  
accounting by Official Receiver 破产管理署署长呈交的帐目 gEh/m.L7  
Accounting Circular 《会计通告》 I?e5h@uE  
accounting class 会计类别  Gl~l  
accounting date 记帐日期；会计结算日期 1JJs
YX  
accounting for money 款项核算 G@8)3 @  
Accounting Officer 会计主任 um2a#6uo  
accounting period 会计报告期；会计期 Y}? 8  
accounting policy 会计政策；会计方针 fkV@3sj  
accounting practice 会计惯例 P?0X az  
accounting principle 会计准则 mWp>E`l  
accounting record 会计记录 K`4lL5oH  
accounting report 会计报告 9zp!lw~
;+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &\h7 E   
Accounting Society of China 中国会计学会 1h,iWHC  
accounting statement 会计报表 I ]m  
accounting system 会计制度；会计系统 &uq.k{<p\  
accounting transaction 会计事项；帐务交易 @Cj!MZ=T  
accounting treatment 会计处理 :#rP$LSYC  
accounting year 会计年度 v3-/ [-XB:  
accretion 增值；添加 Blpk n1  
accrual 应计项目；应累算数目 {2\Y%Y'}*  
accrual basis 应计制；权责发生制 (5yM%H8:  
accrual basis accounting 应计制会计；权责发生制会计 2b"*~O;  
accrue 应累算；应计 >ahDc!Jyu  
accrued benefit 应累算利益 0Hnj<|HL  
accrued charges 应计费用 ? x)^f+:9|  
accrued cumulative preference share dividend 应累算的累积优先股股息 7)Toj  
accrued expenses 应累算费用 3jx%]S^z|  
accrued interest payable 应付利息；应计未付利息 ho\1[xS  
accrued interest receivable 应收利息；应计未收利息 \
""^
'pP@  
accrued right 累算权益 iN;Pg_Kq  
accruing profit 应累算的利润 k&Pt\- 9on  
accumulated fiscal reserve 累积财政储备 LmrdVSs _  
accumulated profit 累积利润；滚存溢利 o@ meogkL  
accumulated reserve 累积储备 8`4M
4"lj  
accumulation of surplus income 累积收益盈余 A  6(`  
acquired assets 既得资产 SuE~Wb5&  
acquisition 收购；购置；取得 3[m~-8  
acquisition cost 购置成本 YI0 wr1N  
acquisition expenses 购置费用 IiYL2JS;t|  
acquisition of 100% interest 收购全部股权 bLc5$U$!I  
acquisition of control 取得控制权 WgNA%.|,  
acquisition of fixed assets 购置固定资产 "HOZ2_(o  
acquisition of shell “买壳” k/K)nH@)  
acquisition price 收购价 "{0G,tdA  
act of God 天灾 BA;r%?MRL  
acting partner 执事合伙人 _"8n&=+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^C>kmo 3J  
active partner 积极参与的合伙人 U8_{MY-9}  
active trading 交投活跃 omG2p  
actual circulation 实际流通 Y=S0|!u  
actual cost 实际成本 @*;x1A-]V  
actual expenditure 实际开支；实际支出 OSu&vFKz  
actual income 实际入息；实际收入；实际收益 [|nK5(e9  
actual market 现货市场 3",gjXmBu  
actual price 现货价；实际价格 {##G.n\~  
actual profit 实际利润 P RhC1#  
actual quotation 实盘；实际价位；实际报价 DUOoTl
p  
actual year basis 按实际年度计算 =G-OIu+H!U  
actuals 实货 (,Y[2_Zv  
actuarial investigation 精算调查 = 0 ~4k#  
actuarial principle 精算原则 ]kj^T?&n.  
actuarial report 精算师报告 9{Hs1MD[  
Actuarial Society of Hong Kong 香港精算学会 .$U,bE  
actuarial valuation 精算师估值 !(d]f0  
actuary 精算师 K?.~}82c  
ad referendum agreement 暂定协议；有待覆核的协定 Q'<AV1<  
ad valorem duty 从价税；按值征税 y_X6{}Ke  
ad valorem duty system 从价税制 *xnZTj:  
ad valorem fee 从价费 j\}.GM'8  
ad valorem tariff 从价关税 dSDZMB sd  
additional allowance 额外免税额 x ;DoQx  
additional amount for unexpired risk 未过期风险的额外款额 2Bcc
E  
additional assessable profit 补加应评税利润 pW]j.JM  
additional assessment 补加评税 KzHN|8$o  
additional commitment 额外承担 !BQt+4G7  
additional commitment vote 额外承担拨款 /T _M't@j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0R?1|YnB  
additional dependent parent allowance 供养父母额外免税额 z{XB_j6\=  
additional provision 额外拨款 pqG>|#RG  
additional stamp duty 附加印花税 tP'v;$)9F  
additional tax 补加税罚款；补加税款 /|EdpHx0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]\yIHdcDi  
adjudged bankrupt 被裁定破产 [S6u:;7  
adjudicated bankrupt 裁定破产人 O8;/oL4 U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [$dVs16K  
adjudication of bankruptcy 裁定破产；宣告破产 U,rI/'  
adjudication of insolvency 裁定无力偿还债务 |MNSIb&,W  
adjusted actual 经调整的实数；调整后的实数 N&8$tJ(hhx  
adjusted current assets 经调整的流动资产；调整后的流动资产 54$^ldD  
adjusted figure 经调整的数字；调整后的数额 jz!I +  
adjusted liabilities 经调整的负债；调整后的负债 Wn<?_}sa|z  
adjusted loss 经调整的亏损；调整后的亏损 8h] TI_  
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 *@rA7zPFf  
adjusted profit 经调整的利润；调整后的利润 %" iX3  
adjusted surplus 经调整的盈余额；调整后的盈余额 Zkp~qx  
adjusted value 经调整的价值；调整后的价值 "L>'X22ed  
adjustment 调整；修订；理算〔保险〕 f_k'@e{  
adjustment centre 调剂中心 Dk `&tr  
adjustment lag 调整过程的时间差距；调整时差 ^ ".OMS"!  
adjustment mechanism 调整机制 [6VB&   
adjustment of loss 亏损调整 ay8]"sa  
adjustment process 调整过程；调整程序 c=sV"r?  
adjustment range 调整幅度 IMM;LC%rD9  
administered exchange rate 受管制汇率 6uE20O<z]