[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: f3MRD4+-  
nY%5cJ`"  
A share Ａ股；甲类股份 f9u^R=Ff[  
abatement of tax 减税；减扣免税额
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ABN AMRO Bank N.V. 荷兰银行 N)2f7j4C&  
above-the-line expenditure 线上项目支出；经常预算支出 -~{c u47_  
above-the-line receipt 线上项目收入；经常预算收入 .Ajz r8P  
ABSA Asia Limited 南非联合亚洲有限公司 lSwcL  
absolute change 绝对数值变更 fwR_OB:$  
absolute expenditure 实际开支 |*5
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absolute guideline figure 绝对准则数字 XOP"Px@  
absolute interest 绝对权益 YwEpy(}hJm  
absolute order of discharge 绝对破产解除令 &[Xu!LP  
absolute profit margin 绝对利润幅度 y046:@v(  
absolute value 实值；绝对值 8IQtz2  
absolutely vested interest 绝对既得权益 (2ot5x}`j  
absorbed cost 已吸收成本；已分摊成本 kRJ4-n^@><  
absorption 吸收；分摊；合并 1{x.xi"A/  
absorption rate 吸收率；摊配率；分摊率 {Ro2ouQ!V  
ACB Finance Limited 亚洲商业财务有限公司 -Apc$0ZsN  
acceptable form of reciprocity 合理的互惠条件 hwYQGtjF  
acceptable rate 适当利率；适当汇率 ;bzX%f?|G  
acceptance agreement 承兑协议 @$^bMIj@W  
acceptance for honour 参加承兑 WsU)Y&  
acceptor 承兑人；接受人；受票人 4* n#yVb/  
acceptor for honour 参加承兑人 1/+C5Bp*  
accident insurance 意外保险 "I6P=]|b  
Accident Insurance Association of Hong Kong 香港意外保险公会 S0,R_d')  
accident insurance scheme 意外保险计划 0oZsb
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accident year basis 意外年度基准 82{&# Vc  
accommodation 通融；贷款 { P% 9  
accommodation bill 通融票据；空头票据 HAzBy\M{  
accommodation party 汇票代发人 f5*k7fg  
account balance 帐户余额；帐户结余 r|Z3$J{^"  
account book 帐簿 CvSIV7zYo  
account collected in advance 预收款项 |~`as(@Ih  
account current book 往来帐簿 a]17qMl  
account of after-acquired property 事后取得的财产报告 3981
ie  
account of defaulter 拖欠帐目
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account payable 应付帐款 \uqjs+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !%+2Yifna  
account receivable 应收帐款 jdZ~z#`(!:  
account receivable report 应收帐款报表 b \KL;H/  
account statement 结单；帐单；会计财务报表 GG064zPq7  
account title 帐户名称；会计科目 } "vW4   
accountant's report 会计师报告 {R<Ea @LV+  
Accountant's Report Rules 会计师报告规则 9_ s6l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >2$5eI  
Accounting Arrangements 《会计安排》 QZp6YSz.4  
accounting basis 会计基础 >WJf=F`_H  
accounting by Official Receiver 破产管理署署长呈交的帐目 c .3ZXqpI;  
Accounting Circular 《会计通告》 ZX!r1*c 6  
accounting class 会计类别 z?/1Kj}xG  
accounting date 记帐日期；会计结算日期 RpWTp
T1  
accounting for money 款项核算 ~LJY6A@y  
Accounting Officer 会计主任 oF9 -&  
accounting period 会计报告期；会计期 qf@q]wtar  
accounting policy 会计政策；会计方针 S:4crI  
accounting practice 会计惯例 4 %PfrJ  
accounting principle 会计准则 h^, 8rd  
accounting record 会计记录 FMNm,O]  
accounting report 会计报告 [${ QzO  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6
R- &-4  
Accounting Society of China 中国会计学会 fbyQjvURnC  
accounting statement 会计报表 \P} p5k[  
accounting system 会计制度；会计系统 ;k"Bse!/  
accounting transaction 会计事项；帐务交易 m }a|FS  
accounting treatment 会计处理 7{e{9QbJ4  
accounting year 会计年度 {,*"3O:\:  
accretion 增值；添加 I}e3zf>  
accrual 应计项目；应累算数目 U~h'*nV&  
accrual basis 应计制；权责发生制 UNijFGi  
accrual basis accounting 应计制会计；权责发生制会计 IdYzgDH  
accrue 应累算；应计 NaVQ9ku7VW  
accrued benefit 应累算利益 E XP%Mk/  
accrued charges 应计费用 R1nJUOE4w^  
accrued cumulative preference share dividend 应累算的累积优先股股息  Q~R ~xz  
accrued expenses 应累算费用 ,NnhHb2\  
accrued interest payable 应付利息；应计未付利息 QK0h6CX  
accrued interest receivable 应收利息；应计未收利息 Q-ni|  
accrued right 累算权益 Um1[sMc{au  
accruing profit 应累算的利润 JdIlWJY  
accumulated fiscal reserve 累积财政储备 4h@Z/G!T3
 
accumulated profit 累积利润；滚存溢利 O^/Maa/D1  
accumulated reserve 累积储备 FX9F"42@  
accumulation of surplus income 累积收益盈余 CkJCi  
acquired assets 既得资产 V.os  
acquisition 收购；购置；取得 <;E
 
acquisition cost 购置成本 g{W;I_P^9  
acquisition expenses 购置费用 obdFS,JxxG  
acquisition of 100% interest 收购全部股权 <0yE 5Mrf  
acquisition of control 取得控制权 y=In?QN{6*  
acquisition of fixed assets 购置固定资产 T+N|R  
acquisition of shell “买壳” #cj6{%c4  
acquisition price 收购价 W@yJAQ  
act of God 天灾 2H.654  
acting partner 执事合伙人 )o\jJrVDf  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \Mg`(,kwe  
active partner 积极参与的合伙人 zBO(`=|  
active trading 交投活跃 h~C.VJWl  
actual circulation 实际流通 -(O-%  
actual cost 实际成本 vG \a1H  
actual expenditure 实际开支；实际支出 ,J`'Y+7 W  
actual income 实际入息；实际收入；实际收益 D")_;NLE1  
actual market 现货市场 }g$(+1g  
actual price 现货价；实际价格 sAgKg=)  
actual profit 实际利润 nXjP
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actual quotation 实盘；实际价位；实际报价 : tWU .f#  
actual year basis 按实际年度计算 hFiIW77s2  
actuals 实货 Ed9Z9  
actuarial investigation 精算调查 Lm@vXgMD  
actuarial principle 精算原则 +~xn Xb1  
actuarial report 精算师报告 aR\\<due  
Actuarial Society of Hong Kong 香港精算学会 0afei4i~N  
actuarial valuation 精算师估值 (`? y2n)~W  
actuary 精算师 rDm 'Z>nTf  
ad referendum agreement 暂定协议；有待覆核的协定 ]7;\E\o  
ad valorem duty 从价税；按值征税 *^([ ~[  
ad valorem duty system 从价税制 + >cBVx6  
ad valorem fee 从价费 C7H/N<VAq  
ad valorem tariff 从价关税 9;?UvOI;  
additional allowance 额外免税额 {EdH$l>94  
additional amount for unexpired risk 未过期风险的额外款额 K}=|.sE9  
additional assessable profit 补加应评税利润
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additional assessment 补加评税 7LO%# No",  
additional commitment 额外承担 .S(,o.  
additional commitment vote 额外承担拨款 l4TpH|k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lg047K   
additional dependent parent allowance 供养父母额外免税额 K\vSB~{[  
additional provision 额外拨款 %Th>C2\  
additional stamp duty 附加印花税 SZJ$w-<z  
additional tax 补加税罚款；补加税款 !"+'A)Nve  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 V7TVt,-3  
adjudged bankrupt 被裁定破产 zni)<fmju  
adjudicated bankrupt 裁定破产人 7Sz?S_N/j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3s"0SLS4  
adjudication of bankruptcy 裁定破产；宣告破产 "zIFxDR#  
adjudication of insolvency 裁定无力偿还债务 :SxW.?[%u  
adjusted actual 经调整的实数；调整后的实数 Fu^^i&  
adjusted current assets 经调整的流动资产；调整后的流动资产 JWA@ +u*k  
adjusted figure 经调整的数字；调整后的数额 BL 3gKx.'  
adjusted liabilities 经调整的负债；调整后的负债 lY*[tmz)  
adjusted loss 经调整的亏损；调整后的亏损 &YDK (&>  
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 <(vCiH9~P  
adjusted profit 经调整的利润；调整后的利润 )"+(butI&  
adjusted surplus 经调整的盈余额；调整后的盈余额 1Z{ZV.!  
adjusted value 经调整的价值；调整后的价值 jYiv'6z  
adjustment 调整；修订；理算〔保险〕 %%cHoprDa  
adjustment centre 调剂中心 y^7}
oH _  
adjustment lag 调整过程的时间差距；调整时差 <L&m4O#|  
adjustment mechanism 调整机制 wO2_DyMm@  
adjustment of loss 亏损调整 h
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adjustment process 调整过程；调整程序 KRjV}\}  
adjustment range 调整幅度 j[Uxa  
administered exchange rate 受管制汇率 R0oKbs{