[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: >qSO,$  
$K=K?BV[  
A share Ａ股；甲类股份 pkrl@jv >  
abatement of tax 减税；减扣免税额 Y2RxD\!Z  
ABN AMRO Bank N.V. 荷兰银行 eyI-s9#t  
above-the-line expenditure 线上项目支出；经常预算支出 ?K= gg<  
above-the-line receipt 线上项目收入；经常预算收入 P^'>dOI0w  
ABSA Asia Limited 南非联合亚洲有限公司 |HKHN?)  
absolute change 绝对数值变更 |[lxV&SD.  
absolute expenditure 实际开支 gJWlWVeq$  
absolute guideline figure 绝对准则数字 *!-}lc^4  
absolute interest 绝对权益 C=xo&I7  
absolute order of discharge 绝对破产解除令 umq$4}T'$  
absolute profit margin 绝对利润幅度 d +*T@k]>M  
absolute value 实值；绝对值 ;j[q?^ b  
absolutely vested interest 绝对既得权益 mSVX4XW<  
absorbed cost 已吸收成本；已分摊成本 Y/?DSo4G  
absorption 吸收；分摊；合并 KDNTnA1c  
absorption rate 吸收率；摊配率；分摊率 "B_5Y&pM`  
ACB Finance Limited 亚洲商业财务有限公司 0lvb{Zd  
acceptable form of reciprocity 合理的互惠条件 hr/xpQW  
acceptable rate 适当利率；适当汇率 Jgi{7J  
acceptance agreement 承兑协议 Z_eqM4{  
acceptance for honour 参加承兑 pn ~/!y  
acceptor 承兑人；接受人；受票人 BP7<^`i&  
acceptor for honour 参加承兑人 ":(Cpf0  
accident insurance 意外保险 A;/Xt  
Accident Insurance Association of Hong Kong 香港意外保险公会 bi4^ zaCEE  
accident insurance scheme 意外保险计划
W#oEF/G  
accident year basis 意外年度基准 )[^:]}%r
 
accommodation 通融；贷款 (o6A?37i  
accommodation bill 通融票据；空头票据 RPScP  
accommodation party 汇票代发人 +#i,87  
account balance 帐户余额；帐户结余 W2X+ NacD  
account book 帐簿 a8lo!e9q  
account collected in advance 预收款项 93zlfLS0  
account current book 往来帐簿 3V8j>&  
account of after-acquired property 事后取得的财产报告 x r+E  
account of defaulter 拖欠帐目 z~A(IQO  
account payable 应付帐款 $yR{ZFo  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 N8/Au= De_  
account receivable 应收帐款 MRxo|A{  
account receivable report 应收帐款报表 q(${jz4w  
account statement 结单；帐单；会计财务报表 [8o m9 Z3  
account title 帐户名称；会计科目 Cbf,X[u  
accountant's report 会计师报告 =:0IHyB#0  
Accountant's Report Rules 会计师报告规则 &`\kb2uep  
accounting and auditing procedure 会计与审计程序；会计与核数程序 FrE/K_L  
Accounting Arrangements 《会计安排》 OM.(g%2  
accounting basis 会计基础 O7L6Htya  
accounting by Official Receiver 破产管理署署长呈交的帐目 m8j#{[NE  
Accounting Circular 《会计通告》 M\$<g  
accounting class 会计类别 B=nx8s  
accounting date 记帐日期；会计结算日期 \C'I l w  
accounting for money 款项核算 .bY1N5=sz  
Accounting Officer 会计主任 PHB\)/  
accounting period 会计报告期；会计期 z;@S_0M,Z  
accounting policy 会计政策；会计方针 )9;kzp/  
accounting practice 会计惯例 S+E3;' H  
accounting principle 会计准则 0^-b}  
accounting record 会计记录 G@l|u   
accounting report 会计报告 R.n`R|NOd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2[bR6 T89  
Accounting Society of China 中国会计学会 : ;gwdZ  
accounting statement 会计报表  k+>p!1  
accounting system 会计制度；会计系统 m<VL19o>R  
accounting transaction 会计事项；帐务交易 v*T@<]f3j  
accounting treatment 会计处理 4tN~UMw?  
accounting year 会计年度 `:^)"#z)
 
accretion 增值；添加 RWEgUDX^/  
accrual 应计项目；应累算数目 )="g?E3  
accrual basis 应计制；权责发生制 W1M/Z[h6)5  
accrual basis accounting 应计制会计；权责发生制会计 q=i,'.nS  
accrue 应累算；应计 Yh!\:9@(  
accrued benefit 应累算利益 nqw*oLFQ  
accrued charges 应计费用 j(2tbW
g9-  
accrued cumulative preference share dividend 应累算的累积优先股股息 :d/:Ga5v!  
accrued expenses 应累算费用 epm8N /  
accrued interest payable 应付利息；应计未付利息 rH9|JEz  
accrued interest receivable 应收利息；应计未收利息 ZBh@%A  
accrued right 累算权益 rBL_]\$7}  
accruing profit 应累算的利润 tZ
6v@W  
accumulated fiscal reserve 累积财政储备 ;kcFQed\w  
accumulated profit 累积利润；滚存溢利 HoQ(1e$G-  
accumulated reserve 累积储备 @%okaj#IO  
accumulation of surplus income 累积收益盈余 JO;`Kz_$  
acquired assets 既得资产 Xwn|.  
acquisition 收购；购置；取得 z8MpE  
acquisition cost 购置成本 =?QQb>  
acquisition expenses 购置费用 )Z`viT  
acquisition of 100% interest 收购全部股权 cVt$#A)  
acquisition of control 取得控制权 P|QnZ){  
acquisition of fixed assets 购置固定资产 ;R-Q,aCM}  
acquisition of shell “买壳” 
m_Y}>  
acquisition price 收购价 s</ktPtu  
act of God 天灾 ), x3tTR  
acting partner 执事合伙人 sZ(Q4)r  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N/SB}Fj  
active partner 积极参与的合伙人 MDXQj5s^  
active trading 交投活跃 Nl>
b'G96  
actual circulation 实际流通 [@71  
actual cost 实际成本 :j!_XMyT:  
actual expenditure 实际开支；实际支出 jZgnt{  
actual income 实际入息；实际收入；实际收益 ;?[+vf")  
actual market 现货市场 r_2VExk  
actual price 现货价；实际价格 y#SD-#I-  
actual profit 实际利润 O#ajoE  
actual quotation 实盘；实际价位；实际报价 xo@/k  
actual year basis 按实际年度计算 (%^TTe  
actuals 实货 jYssz4)tp  
actuarial investigation 精算调查 Pxu
z {  
actuarial principle 精算原则 e2H'uMy;&  
actuarial report 精算师报告 O
TbjZ(  
Actuarial Society of Hong Kong 香港精算学会 dXy"yQ>{  
actuarial valuation 精算师估值 BB}iBf I'  
actuary 精算师 +/ d8d  
ad referendum agreement 暂定协议；有待覆核的协定 x[<#mt  
ad valorem duty 从价税；按值征税 ?J1&,'&  
ad valorem duty system 从价税制 <UHf7:0V  
ad valorem fee 从价费 GAe_Z(T  
ad valorem tariff 从价关税 C3 c|@7FU  
additional allowance 额外免税额 &S`'o%B  
additional amount for unexpired risk 未过期风险的额外款额 XsCbJ[Z_?q  
additional assessable profit 补加应评税利润 BJ;cF"Kp  
additional assessment 补加评税 !)1Zp*  
additional commitment 额外承担 5s2}nIe  
additional commitment vote 额外承担拨款 1+[|pXT}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'g, x}6  
additional dependent parent allowance 供养父母额外免税额 <i@j
D  
additional provision 额外拨款 n!,TBCNX  
additional stamp duty 附加印花税 8c'-eT"  
additional tax 补加税罚款；补加税款 K":tr~V;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `e:RZ
  
adjudged bankrupt 被裁定破产 s~'C'B?  
adjudicated bankrupt 裁定破产人 Qpu2RfP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :BiR6>1:  
adjudication of bankruptcy 裁定破产；宣告破产 Jywz27j  
adjudication of insolvency 裁定无力偿还债务 WUQh[A41  
adjusted actual 经调整的实数；调整后的实数 246!\zf  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?DTP-#5Ba  
adjusted figure 经调整的数字；调整后的数额 `9Nn
L.w!  
adjusted liabilities 经调整的负债；调整后的负债 JH,fg K+[  
adjusted loss 经调整的亏损；调整后的亏损 >.sN?5}y  
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 "!eT  
adjusted profit 经调整的利润；调整后的利润 i(#c Yb  
adjusted surplus 经调整的盈余额；调整后的盈余额 P_Ja?)GT  
adjusted value 经调整的价值；调整后的价值 6R,b 8
 
adjustment 调整；修订；理算〔保险〕 9O_N iu0  
adjustment centre 调剂中心 = nN*9HRD  
adjustment lag 调整过程的时间差距；调整时差 $CV'p/^En  
adjustment mechanism 调整机制 E^ti!4{<  
adjustment of loss 亏损调整 ^d=@RTyo/  
adjustment process 调整过程；调整程序 WM7/|.HQ  
adjustment range 调整幅度 tUnVdh6L.B  
administered exchange rate 受管制汇率 e;Z`&