[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: 7[LC*nrr  
nj mE>2  
A share Ａ股；甲类股份 ?3# X 5WT  
abatement of tax 减税；减扣免税额 h%%'{^>~  
ABN AMRO Bank N.V. 荷兰银行 k"J
?-1L  
above-the-line expenditure 线上项目支出；经常预算支出 AI2CfH#:C  
above-the-line receipt 线上项目收入；经常预算收入 bX,Z<BvbF  
ABSA Asia Limited 南非联合亚洲有限公司 P;Ox|  
absolute change 绝对数值变更 Wm61  
absolute expenditure 实际开支 Dg`W{oj  
absolute guideline figure 绝对准则数字 kel48B  
absolute interest 绝对权益 Jp- hFD  
absolute order of discharge 绝对破产解除令 Vs >1%$If  
absolute profit margin 绝对利润幅度 N5^:2ag  
absolute value 实值；绝对值 #7{a~-S  
absolutely vested interest 绝对既得权益 N*fN&0r  
absorbed cost 已吸收成本；已分摊成本 k4v[2y`  
absorption 吸收；分摊；合并 i+}M#Y-O  
absorption rate 吸收率；摊配率；分摊率 Sc&_6}K  
ACB Finance Limited 亚洲商业财务有限公司 eo!z>9#.  
acceptable form of reciprocity 合理的互惠条件 ^s5)FdF8  
acceptable rate 适当利率；适当汇率 Gx m"HC
  
acceptance agreement 承兑协议 D%zIm,bf  
acceptance for honour 参加承兑 e IJQ|p<v  
acceptor 承兑人；接受人；受票人 o%:eYl  
acceptor for honour 参加承兑人 xQQ6D  
accident insurance 意外保险 ]P.S5s'  
Accident Insurance Association of Hong Kong 香港意外保险公会 "2mVW_k  
accident insurance scheme 意外保险计划 c!zu0\[Id  
accident year basis 意外年度基准 T~la,>p|}  
accommodation 通融；贷款 4"{q|~&=:$  
accommodation bill 通融票据；空头票据 vsK>?5{C-  
accommodation party 汇票代发人 #ed]zI9O  
account balance 帐户余额；帐户结余 &PbH!]yd  
account book 帐簿 2bqwnRT}  
account collected in advance 预收款项 Ae1},2py  
account current book 往来帐簿 ,~v1NK*  
account of after-acquired property 事后取得的财产报告 >|<6s],v  
account of defaulter 拖欠帐目 <T['J]k%  
account payable 应付帐款 ]^!# 0(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?S"xR0 *  
account receivable 应收帐款 C4y<+G.`  
account receivable report 应收帐款报表 Mvux=Ws  
account statement 结单；帐单；会计财务报表 - 0zo>[c/p  
account title 帐户名称；会计科目 q+<TD#xoL  
accountant's report 会计师报告 &f[[@EF7  
Accountant's Report Rules 会计师报告规则 B6BOy~B0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !)GPI?{^5  
Accounting Arrangements 《会计安排》 -szvO_UP  
accounting basis 会计基础 }+z}vb  
accounting by Official Receiver 破产管理署署长呈交的帐目 2l9_$evK~  
Accounting Circular 《会计通告》 Epx.0TA=t  
accounting class 会计类别 d97wiE/i<  
accounting date 记帐日期；会计结算日期 fy-(B;  
accounting for money 款项核算 FkH4|}1  
Accounting Officer 会计主任 /SyiJCx0  
accounting period 会计报告期；会计期 # aC}\  
accounting policy 会计政策；会计方针 d%WF
gf}  
accounting practice 会计惯例 GE>& fG  
accounting principle 会计准则 Q?~l=}2  
accounting record 会计记录 dG1qrh9_
-  
accounting report 会计报告 17-K~ybc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9vXrC_W9  
Accounting Society of China 中国会计学会 g%K3ah v  
accounting statement 会计报表 )9}z^+TH  
accounting system 会计制度；会计系统 .69{GM?  
accounting transaction 会计事项；帐务交易 @rE>D  
accounting treatment 会计处理 |KuH2,n0  
accounting year 会计年度 m$]?Jq  
accretion 增值；添加 Q WOd&=:  
accrual 应计项目；应累算数目 wuPx6hC
l  
accrual basis 应计制；权责发生制 T7[ItLZ  
accrual basis accounting 应计制会计；权责发生制会计 w!61k \  
accrue 应累算；应计 ^s^X nQhE  
accrued benefit 应累算利益 8kk$:8  
accrued charges 应计费用 X"yLo8y8$  
accrued cumulative preference share dividend 应累算的累积优先股股息 -q[?,h  
accrued expenses 应累算费用 %N2=:;f  
accrued interest payable 应付利息；应计未付利息 1Eh(U  
accrued interest receivable 应收利息；应计未收利息 i),W1<A1  
accrued right 累算权益 gP`8hNwR  
accruing profit 应累算的利润 ?>2k>~xlQ  
accumulated fiscal reserve 累积财政储备 =V(I  
accumulated profit 累积利润；滚存溢利
`Dj-(~x  
accumulated reserve 累积储备 zI&oZH^vn  
accumulation of surplus income 累积收益盈余 Z O&5C6qa  
acquired assets 既得资产 8xLvpgcZ  
acquisition 收购；购置；取得 .QW89e,O3  
acquisition cost 购置成本 tip\vS)  
acquisition expenses 购置费用 <Dl7|M  
acquisition of 100% interest 收购全部股权 8dP^zjPj  
acquisition of control 取得控制权  a(F%M  
acquisition of fixed assets 购置固定资产 NT:p6(s^  
acquisition of shell “买壳” XJGOX n$/  
acquisition price 收购价 O.}{s;  
act of God 天灾 (Ori].{C.J  
acting partner 执事合伙人 op;OPf,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <
f1Pj  
active partner 积极参与的合伙人 Q1g@FsW&U  
active trading 交投活跃 "+p_{J/P  
actual circulation 实际流通 |*Hw6 m  
actual cost 实际成本 fVw+8[d0  
actual expenditure 实际开支；实际支出 Ne Q/#[~g  
actual income 实际入息；实际收入；实际收益 G;MmD?VJ g  
actual market 现货市场 \It8+^d@  
actual price 现货价；实际价格 9%pq+?u9  
actual profit 实际利润 S -GcH  
actual quotation 实盘；实际价位；实际报价 6Z0@4_Y@B6  
actual year basis 按实际年度计算 _dj_+<Y?  
actuals 实货 K%O%#Kk  
actuarial investigation 精算调查 y^?7de}  
actuarial principle 精算原则 >HXT:0  
actuarial report 精算师报告 ?(H/a-(:v}  
Actuarial Society of Hong Kong 香港精算学会 W-2,QVp
%  
actuarial valuation 精算师估值 YRqIC -_  
actuary 精算师 CM_FF:<tn  
ad referendum agreement 暂定协议；有待覆核的协定 5?{a=r9  
ad valorem duty 从价税；按值征税 5$/ED3mcK  
ad valorem duty system 从价税制 xh,};TS(K  
ad valorem fee 从价费 s7[du_)  
ad valorem tariff 从价关税 ,dP-sD;<  
additional allowance 额外免税额 %N04k8z  
additional amount for unexpired risk 未过期风险的额外款额 W
L:C BE#  
additional assessable profit 补加应评税利润 /0IvvD!7N  
additional assessment 补加评税 {%*,KB>b  
additional commitment 额外承担 9t9x&.A  
additional commitment vote 额外承担拨款 L TzD\C'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W$=Ad *  
additional dependent parent allowance 供养父母额外免税额 F|Pf-.r`t  
additional provision 额外拨款 qS:hv&~  
additional stamp duty 附加印花税 R5(<:]  
additional tax 补加税罚款；补加税款 VyK[*kyN  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FWNWOU  
adjudged bankrupt 被裁定破产 %We~k'2f  
adjudicated bankrupt 裁定破产人 cxn3e,d`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 p3`ND;KQ
 
adjudication of bankruptcy 裁定破产；宣告破产 E<y0;l?H<  
adjudication of insolvency 裁定无力偿还债务 kr[p4X4  
adjusted actual 经调整的实数；调整后的实数 @9Rgg9r  
adjusted current assets 经调整的流动资产；调整后的流动资产
xEb+sE6Z  
adjusted figure 经调整的数字；调整后的数额 ~.;+uH<i  
adjusted liabilities 经调整的负债；调整后的负债 d0vn/k2I  
adjusted loss 经调整的亏损；调整后的亏损 -^yb[b,  
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 p~Di\AQ/  
adjusted profit 经调整的利润；调整后的利润 yhxen  
adjusted surplus 经调整的盈余额；调整后的盈余额 LlKvi_z  
adjusted value 经调整的价值；调整后的价值 LQ(z~M0B  
adjustment 调整；修订；理算〔保险〕 hH_&42E6  
adjustment centre 调剂中心 ,T&=*q  
adjustment lag 调整过程的时间差距；调整时差 O/ Yz6VQ  
adjustment mechanism 调整机制 bis}zv^%v  
adjustment of loss 亏损调整 Er509zZ,[  
adjustment process 调整过程；调整程序 w/&)mm{  
adjustment range 调整幅度 'RZ=A+%X  
administered exchange rate 受管制汇率 _$g6Mj]1z