[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: eA=WGy@IcN  
S~)w\(r  
A share Ａ股；甲类股份 PKf:O  
abatement of tax 减税；减扣免税额 40#9]=;}  
ABN AMRO Bank N.V. 荷兰银行 |~K(F<;j  
above-the-line expenditure 线上项目支出；经常预算支出 r_U>VT^E:  
above-the-line receipt 线上项目收入；经常预算收入 rk|@B{CA;  
ABSA Asia Limited 南非联合亚洲有限公司 _1|$P|$P.  
absolute change 绝对数值变更 |g-b8+.=]  
absolute expenditure 实际开支  c%f_.MiU  
absolute guideline figure 绝对准则数字 U O<:.6"  
absolute interest 绝对权益 OeElMRU"  
absolute order of discharge 绝对破产解除令 ? \m3~6y  
absolute profit margin 绝对利润幅度 8W+5)m
.tp  
absolute value 实值；绝对值 8TWTbQ  
absolutely vested interest 绝对既得权益 OBOwz4<  
absorbed cost 已吸收成本；已分摊成本 9+qOP>m  
absorption 吸收；分摊；合并 CO^Jz  
absorption rate 吸收率；摊配率；分摊率 qZk:mlYd  
ACB Finance Limited 亚洲商业财务有限公司 DBsDkkB{  
acceptable form of reciprocity 合理的互惠条件 p&N#_dmlH  
acceptable rate 适当利率；适当汇率 }Qr
6l/2  
acceptance agreement 承兑协议 Vz%OV}\  
acceptance for honour 参加承兑  }Ln@R~[  
acceptor 承兑人；接受人；受票人 PaO-J&<  
acceptor for honour 参加承兑人 $_D6_|HK  
accident insurance 意外保险 1;lmu]I>)  
Accident Insurance Association of Hong Kong 香港意外保险公会 >#(n"RCHf  
accident insurance scheme 意外保险计划 K84^O
q  
accident year basis 意外年度基准 edvFQ#,d  
accommodation 通融；贷款 %Mn.e a  
accommodation bill 通融票据；空头票据 H(-4:BD?  
accommodation party 汇票代发人 5[gh|I;D  
account balance 帐户余额；帐户结余 h<6UC%'ac  
account book 帐簿 CN &  
account collected in advance 预收款项 |/`%3'4H  
account current book 往来帐簿 e3[:D5  
account of after-acquired property 事后取得的财产报告 Y[ zZw~yx  
account of defaulter 拖欠帐目 {i [y9  
account payable 应付帐款 gfa[4 z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 xJwG=$o  
account receivable 应收帐款 /rc%O*R  
account receivable report 应收帐款报表 r8/l P}(F  
account statement 结单；帐单；会计财务报表 oPQtGl p  
account title 帐户名称；会计科目 y$W
|~ H   
accountant's report 会计师报告 jO~:<y3 =  
Accountant's Report Rules 会计师报告规则 x/fX`y|(}*  
accounting and auditing procedure 会计与审计程序；会计与核数程序  +T{'V^  
Accounting Arrangements 《会计安排》 ZcE_f>KV  
accounting basis 会计基础 4QHS{tj  
accounting by Official Receiver 破产管理署署长呈交的帐目 DcD{*t?x  
Accounting Circular 《会计通告》 1zxq^BI  
accounting class 会计类别 h9s >LY  
accounting date 记帐日期；会计结算日期 ,IHb+K  
accounting for money 款项核算 zaimGMJ ,  
Accounting Officer 会计主任 u1^wDc*xg  
accounting period 会计报告期；会计期 /t%u"dP"T~  
accounting policy 会计政策；会计方针 R^#@lI~  
accounting practice 会计惯例 aA'TD:&p1  
accounting principle 会计准则 W"q@Qa`Bm  
accounting record 会计记录 f3MRD4+-  
accounting report 会计报告 \nqkA{;B{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G}d-(X
 
Accounting Society of China 中国会计学会 e [h8}F  
accounting statement 会计报表 f9u^R=Ff[  
accounting system 会计制度；会计系统
s1N?/>lmB  
accounting transaction 会计事项；帐务交易 YDJ4c;37  
accounting treatment 会计处理 &a0r%L()X  
accounting year 会计年度 z+{,WHjo  
accretion 增值；添加 hqvE!Of  
accrual 应计项目；应累算数目 H}}$V7]^),  
accrual basis 应计制；权责发生制 7- d.ZG  
accrual basis accounting 应计制会计；权责发生制会计 OhZgcUqQ8  
accrue 应累算；应计 / ~%KVe  
accrued benefit 应累算利益 %ysZ5:X  
accrued charges 应计费用 4,Ic}Cv M  
accrued cumulative preference share dividend 应累算的累积优先股股息 D;}xr_  
accrued expenses 应累算费用 feM6K!fL`  
accrued interest payable 应付利息；应计未付利息 n/d`qS  
accrued interest receivable 应收利息；应计未收利息 g=L]S-e  
accrued right 累算权益 Dim> 7Wbh  
accruing profit 应累算的利润 s^Nw%KAv  
accumulated fiscal reserve 累积财政储备 7cDU
2l  
accumulated profit 累积利润；滚存溢利 &)d$t'7p  
accumulated reserve 累积储备 H`hnEOyLp  
accumulation of surplus income 累积收益盈余 JuR"J1MY  
acquired assets 既得资产  m EG6  
acquisition 收购；购置；取得 z;tI D~Y  
acquisition cost 购置成本 }|OaL*|u  
acquisition expenses 购置费用 ,_.I\
EY[  
acquisition of 100% interest 收购全部股权 uA tV".  
acquisition of control 取得控制权 p9!" O  
acquisition of fixed assets 购置固定资产 B(g_Gm<  
acquisition of shell “买壳” yF}OfK?0f  
acquisition price 收购价 ? t&kb7  
act of God 天灾 3rW|kkn  
acting partner 执事合伙人 4rT*tW"U  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !LMN[3M _  
active partner 积极参与的合伙人 .T<=z  
active trading 交投活跃 \*hrW(   
actual circulation 实际流通 ^|~mlY@w  
actual cost 实际成本 $ i)bq6  
actual expenditure 实际开支；实际支出 ]B"'}%>ez  
actual income 实际入息；实际收入；实际收益 g,tjm(  
actual market 现货市场 8I20*#  
actual price 现货价；实际价格 P9Yy9_a|x  
actual profit 实际利润 k %e^kej  
actual quotation 实盘；实际价位；实际报价 <#=N m0S$  
actual year basis 按实际年度计算 =uk0@hy9b  
actuals 实货 hd\gH^wk  
actuarial investigation 精算调查 h+ p*=|j`  
actuarial principle 精算原则 :NHH Dl  
actuarial report 精算师报告 <~ad:[  
Actuarial Society of Hong Kong 香港精算学会 ZX!r1*c 6  
actuarial valuation 精算师估值 kE>0M9EdH  
actuary 精算师 _R 'Fco  
ad referendum agreement 暂定协议；有待覆核的协定 ~LJY6A@y  
ad valorem duty 从价税；按值征税 ?_x q-  
ad valorem duty system 从价税制 b5$Jf jI  
ad valorem fee 从价费 ]xC#rwHUC  
ad valorem tariff 从价关税 oVA?J%EK  
additional allowance 额外免税额 4(e59 ZgY  
additional amount for unexpired risk 未过期风险的额外款额  B[=(#W  
additional assessable profit 补加应评税利润 AqKz$  
additional assessment 补加评税 Nk=JBIsKv  
additional commitment 额外承担 +;$oJJ  
additional commitment vote 额外承担拨款 W >r#RXmh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T{V/+RM  
additional dependent parent allowance 供养父母额外免税额 v(*C %.M)  
additional provision 额外拨款 q"O.Cbk  
additional stamp duty 附加印花税 IEKU-k7}Z  
additional tax 补加税罚款；补加税款 HX'FYt/?t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [b%:.bjY  
adjudged bankrupt 被裁定破产 Wcb7 ;~K  
adjudicated bankrupt 裁定破产人 7^wc)E^H
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S)QAXjH  
adjudication of bankruptcy 裁定破产；宣告破产 q)H 1pwxD  
adjudication of insolvency 裁定无力偿还债务 =U8a ?0  
adjusted actual 经调整的实数；调整后的实数 s]mo$ _na  
adjusted current assets 经调整的流动资产；调整后的流动资产 Q9I j\HbA"  
adjusted figure 经调整的数字；调整后的数额 rG#Z=*b%  
adjusted liabilities 经调整的负债；调整后的负债 vS\%3A4^+5  
adjusted loss 经调整的亏损；调整后的亏损 kKD`rfyG\  
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 Z3>N<u8)  
adjusted profit 经调整的利润；调整后的利润 CTWn2tpW  
adjusted surplus 经调整的盈余额；调整后的盈余额 /9o!
*K  
adjusted value 经调整的价值；调整后的价值 FMkOo2{  
adjustment 调整；修订；理算〔保险〕 SH*C
"  
adjustment centre 调剂中心 Gl1jxxd  
adjustment lag 调整过程的时间差距；调整时差 O: @}lK+H  
adjustment mechanism 调整机制 <;E
 
adjustment of loss 亏损调整 g{W;I_P^9  
adjustment process 调整过程；调整程序 d(g^M1 m  
adjustment range 调整幅度 +/#Ei'do  
administered exchange rate 受管制汇率
1;Pv0&[q/