[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: . iq.
H  
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A share Ａ股；甲类股份 uVqJl{e\  
abatement of tax 减税；减扣免税额 bIizh8d?  
ABN AMRO Bank N.V. 荷兰银行 G*BM'^0+  
above-the-line expenditure 线上项目支出；经常预算支出 h~elF1dG  
above-the-line receipt 线上项目收入；经常预算收入 t Zj6=#  
ABSA Asia Limited 南非联合亚洲有限公司 8 Oeg"d  
absolute change 绝对数值变更 #I@]8U#,":  
absolute expenditure 实际开支 l3}n.ODA  
absolute guideline figure 绝对准则数字 4:cbasy  
absolute interest 绝对权益 L4sN)EI  
absolute order of discharge 绝对破产解除令 ;-=y}DK  
absolute profit margin 绝对利润幅度 #s1M>M)  
absolute value 实值；绝对值 lf|e8kU\f  
absolutely vested interest 绝对既得权益 FStE/2?  
absorbed cost 已吸收成本；已分摊成本 MvY0?!v  
absorption 吸收；分摊；合并 iCN@G&rVw  
absorption rate 吸收率；摊配率；分摊率 LF%1)x  
ACB Finance Limited 亚洲商业财务有限公司 #`GW7(M  
acceptable form of reciprocity 合理的互惠条件 +,>f-kaV  
acceptable rate 适当利率；适当汇率 N(&FATZUW  
acceptance agreement 承兑协议 W _b$E =  
acceptance for honour 参加承兑 q30
WUO;  
acceptor 承兑人；接受人；受票人 Bx&`$lW  
acceptor for honour 参加承兑人 vyV n5s  
accident insurance 意外保险 kVU|k-?2
  
Accident Insurance Association of Hong Kong 香港意外保险公会 j oDfvY*[  
accident insurance scheme 意外保险计划 QC<(rx  
accident year basis 意外年度基准 Z/wh?K3y  
accommodation 通融；贷款 Vu\|KL|  
accommodation bill 通融票据；空头票据 }(E6:h;}~  
accommodation party 汇票代发人 6Wf yP@f  
account balance 帐户余额；帐户结余 U]R?O5K  
account book 帐簿 46_<v=YSJ  
account collected in advance 预收款项 ejo4mQ]a  
account current book 往来帐簿 o 9wg<LP  
account of after-acquired property 事后取得的财产报告 CG9X3%xO%  
account of defaulter 拖欠帐目 lha)'
 
account payable 应付帐款 $%r|V*5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 S$+ v?Y`)  
account receivable 应收帐款 P+}qaup  
account receivable report 应收帐款报表 CI{]o&Tf  
account statement 结单；帐单；会计财务报表 `8FC&%X_  
account title 帐户名称；会计科目 A</[Q>8  
accountant's report 会计师报告 T]^F%D%  
Accountant's Report Rules 会计师报告规则 +ZRsa`'^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7v,>sX  
Accounting Arrangements 《会计安排》 =_":Z!_  
accounting basis 会计基础 -&)^|Atm  
accounting by Official Receiver 破产管理署署长呈交的帐目 Od&M^;BQ  
Accounting Circular 《会计通告》 o95O!5 h
l  
accounting class 会计类别 #0`"gR#+  
accounting date 记帐日期；会计结算日期 1.,mNY^UN  
accounting for money 款项核算 >.{ ..~"K  
Accounting Officer 会计主任 B10p7+NBF  
accounting period 会计报告期；会计期 1 9 k$)m  
accounting policy 会计政策；会计方针 G)# ,39P  
accounting practice 会计惯例 (la<X<w  
accounting principle 会计准则 \=N tbBL$[  
accounting record 会计记录 nrt0[E-&~  
accounting report 会计报告 ]`. d%Vx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0[v:^H  
Accounting Society of China 中国会计学会 ,o9)ohw  
accounting statement 会计报表 H&03>.b  
accounting system 会计制度；会计系统 .qK=lHxT  
accounting transaction 会计事项；帐务交易 x *qef_Hu  
accounting treatment 会计处理 Z$ftG7;P0  
accounting year 会计年度 }2NH>qvY  
accretion 增值；添加 l
m  
accrual 应计项目；应累算数目 Ep?a>\  
accrual basis 应计制；权责发生制 E*w 2yWR
 
accrual basis accounting 应计制会计；权责发生制会计 oVq@M  
accrue 应累算；应计 izC >-  
accrued benefit 应累算利益 2#(7,o}Y5  
accrued charges 应计费用 h5f>'l
z  
accrued cumulative preference share dividend 应累算的累积优先股股息 @\"*Z&]8z0  
accrued expenses 应累算费用 pRU6jV 6e)  
accrued interest payable 应付利息；应计未付利息 vj^UF(X  
accrued interest receivable 应收利息；应计未收利息 VBH[aIW  
accrued right 累算权益 o[v`Am?v   
accruing profit 应累算的利润 zr[~wM  
accumulated fiscal reserve 累积财政储备 g$ 2M|Q  
accumulated profit 累积利润；滚存溢利 P);Xke  
accumulated reserve 累积储备 %ly;2HIk  
accumulation of surplus income 累积收益盈余 <`r+l5  
acquired assets 既得资产 x.^vWka(  
acquisition 收购；购置；取得 dt \O7Rjw8  
acquisition cost 购置成本 Cf i2N V  
acquisition expenses 购置费用 :jUuw:\  
acquisition of 100% interest 收购全部股权 8uT6QCf  
acquisition of control 取得控制权 ;9I#>u  
acquisition of fixed assets 购置固定资产 iit`'}+U  
acquisition of shell “买壳” (C3d<a\:  
acquisition price 收购价 <>e<Xd:77{  
act of God 天灾 D/:)rj14b  
acting partner 执事合伙人 Dq?2mXOqD  
active market 买卖活跃的市场；交投畅旺的市场；旺市 A0]o/IBz
 
active partner 积极参与的合伙人 2ga}d5lu  
active trading 交投活跃 e{}o:r  
actual circulation 实际流通 =#V11j  
actual cost 实际成本 kdHql>0  
actual expenditure 实际开支；实际支出 <Z__Q  
actual income 实际入息；实际收入；实际收益 6=g7|}  
actual market 现货市场 +[qkG. O  
actual price 现货价；实际价格 gK<-*v  
actual profit 实际利润 j |i6/Pk9J  
actual quotation 实盘；实际价位；实际报价 m[bu(qz  
actual year basis 按实际年度计算 @\h(s#sn  
actuals 实货 rx;U/)~#<  
actuarial investigation 精算调查 J6%op{7/  
actuarial principle 精算原则 Kulg84<AwM  
actuarial report 精算师报告 v8@dvT<  
Actuarial Society of Hong Kong 香港精算学会 +,-rb  
actuarial valuation 精算师估值 
MMAC,4  
actuary 精算师 "J.jmR;  
ad referendum agreement 暂定协议；有待覆核的协定 .Ep3~9TB W  
ad valorem duty 从价税；按值征税 \k,bz0  
ad valorem duty system 从价税制 &7W6IM  
ad valorem fee 从价费 Y{yr-E #~M  
ad valorem tariff 从价关税 CS{9|FNz  
additional allowance 额外免税额 z K(5&u  
additional amount for unexpired risk 未过期风险的额外款额 oTfbx+i/G  
additional assessable profit 补加应评税利润 6,)y{/ENC  
additional assessment 补加评税 bpx=&74,6m  
additional commitment 额外承担 U .Od  
additional commitment vote 额外承担拨款 I;v`o{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CHU'FSq!  
additional dependent parent allowance 供养父母额外免税额 KwHOV
$lD;  
additional provision 额外拨款 <S}qcj
G  
additional stamp duty 附加印花税 LF~#4)B   
additional tax 补加税罚款；补加税款 )QE_+H}p  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5ZcnZlOOQ  
adjudged bankrupt 被裁定破产 #K l2K4  
adjudicated bankrupt 裁定破产人 uqUo4z5T  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v wyDY%B"n  
adjudication of bankruptcy 裁定破产；宣告破产 x-pMT3m\D#  
adjudication of insolvency 裁定无力偿还债务 _tk5?9Ykn  
adjusted actual 经调整的实数；调整后的实数 [5VUcXGt*\  
adjusted current assets 经调整的流动资产；调整后的流动资产 yq}{6IyZ^  
adjusted figure 经调整的数字；调整后的数额 +i^s\c!3;  
adjusted liabilities 经调整的负债；调整后的负债 9C$!tz>>+i  
adjusted loss 经调整的亏损；调整后的亏损 [:QMn
J  
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 U.aa iX7  
adjusted profit 经调整的利润；调整后的利润 IebS~N E  
adjusted surplus 经调整的盈余额；调整后的盈余额 r+\z0_' w6  
adjusted value 经调整的价值；调整后的价值 e%U*~{m+  
adjustment 调整；修订；理算〔保险〕 !{Y#<t G]  
adjustment centre 调剂中心 %RN-J*s]  
adjustment lag 调整过程的时间差距；调整时差 #H
[4?4r  
adjustment mechanism 调整机制 $<cZ<g5)  
adjustment of loss 亏损调整 p*0Ve21i,  
adjustment process 调整过程；调整程序 E(tBN]W.  
adjustment range 调整幅度 'y?|shV{]  
administered exchange rate 受管制汇率 i6d$/yP"