[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: {[hgSVN;  
C7f*Q[  
A share Ａ股；甲类股份 e}P@7e h  
abatement of tax 减税；减扣免税额 RKM5FXX  
ABN AMRO Bank N.V. 荷兰银行 F,Ve,7kh  
above-the-line expenditure 线上项目支出；经常预算支出 UJ(UzKq8  
above-the-line receipt 线上项目收入；经常预算收入 wQ~]VVRN  
ABSA Asia Limited 南非联合亚洲有限公司 > _G'o  
absolute change 绝对数值变更 0Wc_m;  
absolute expenditure 实际开支 )jt?X}  
absolute guideline figure 绝对准则数字 kP5G}Bp  
absolute interest 绝对权益 * dk(<g=fM  
absolute order of discharge 绝对破产解除令 U0iV E+)Bt  
absolute profit margin 绝对利润幅度 ,yvS c  
absolute value 实值；绝对值 ReL+V  
absolutely vested interest 绝对既得权益 iq^;csyKb  
absorbed cost 已吸收成本；已分摊成本 2$`Y 4b3t  
absorption 吸收；分摊；合并 ^FVmP d*1  
absorption rate 吸收率；摊配率；分摊率 g/\
cN(X  
ACB Finance Limited 亚洲商业财务有限公司 $DtUTh3)  
acceptable form of reciprocity 合理的互惠条件 FjLMN{eH/  
acceptable rate 适当利率；适当汇率 `%EcQ}Nr  
acceptance agreement 承兑协议 P=L@!F+s  
acceptance for honour 参加承兑 @1<VvW=  
acceptor 承兑人；接受人；受票人 Aa]3jev  
acceptor for honour 参加承兑人 r. (}  
accident insurance 意外保险 x9S9%JG :  
Accident Insurance Association of Hong Kong 香港意外保险公会 9\T9pjdZE  
accident insurance scheme 意外保险计划 g!o2vTt5  
accident year basis 意外年度基准 [7g-M/jvY  
accommodation 通融；贷款 o ^MoU2c  
accommodation bill 通融票据；空头票据 Pl-9FLJ  
accommodation party 汇票代发人 LGVy4D  
account balance 帐户余额；帐户结余  %Pj}  
account book 帐簿 '#eT  
account collected in advance 预收款项 DsD? &:  
account current book 往来帐簿 TtKKU4yp  
account of after-acquired property 事后取得的财产报告 x8~*+ j  
account of defaulter 拖欠帐目 Y>AT L  
account payable 应付帐款 >3&V"^r(|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 JAI.NKB3  
account receivable 应收帐款 NV@$\<  
account receivable report 应收帐款报表 (<-m|H};  
account statement 结单；帐单；会计财务报表 c@)?V>oe  
account title 帐户名称；会计科目 <P6d -+  
accountant's report 会计师报告 rk@qcQR  
Accountant's Report Rules 会计师报告规则 x25zk4-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @A(jo32  
Accounting Arrangements 《会计安排》 $|TLt{ K  
accounting basis 会计基础 b!`Ze~V  
accounting by Official Receiver 破产管理署署长呈交的帐目 3K/'K[~  
Accounting Circular 《会计通告》 qDz[=6BF  
accounting class 会计类别 }UQ,B  
accounting date 记帐日期；会计结算日期 wzJdS}Yy!y  
accounting for money 款项核算 m/(/!MVy  
Accounting Officer 会计主任 %y*'bS  
accounting period 会计报告期；会计期 O=lRI)6w@e  
accounting policy 会计政策；会计方针 :nc%:z=O  
accounting practice 会计惯例 4FZ/~Y1}  
accounting principle 会计准则 oDJ &{N|  
accounting record 会计记录 $#3[Z;\  
accounting report 会计报告 m_BpY9c]5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a"T+CA  
Accounting Society of China 中国会计学会 W tHJG5  
accounting statement 会计报表 </?ef&  
accounting system 会计制度；会计系统 : yq2 XE%r  
accounting transaction 会计事项；帐务交易 W 1t_P&i  
accounting treatment 会计处理 V[kn'QkWv  
accounting year 会计年度 ;l `Ufx  
accretion 增值；添加 lA;^c)  
accrual 应计项目；应累算数目 E|SmvIV-  
accrual basis 应计制；权责发生制 -yg;,nCg  
accrual basis accounting 应计制会计；权责发生制会计 &0:Gj3`  
accrue 应累算；应计 4xg1[Z%:  
accrued benefit 应累算利益 B,%KvL&xMX  
accrued charges 应计费用 !|]k2=+I  
accrued cumulative preference share dividend 应累算的累积优先股股息 8*&73cp  
accrued expenses 应累算费用 ;C , g6{  
accrued interest payable 应付利息；应计未付利息 es\ qnq  
accrued interest receivable 应收利息；应计未收利息 jsr
)  
accrued right 累算权益 (x.qyYEoI  
accruing profit 应累算的利润 Yl?s^]SFU  
accumulated fiscal reserve 累积财政储备 ,# .12Q!  
accumulated profit 累积利润；滚存溢利 zb02\xvf  
accumulated reserve 累积储备 Gl45HyY_  
accumulation of surplus income 累积收益盈余 8x7TK2r  
acquired assets 既得资产 f~TkU\Rh  
acquisition 收购；购置；取得 g
m8JxhL  
acquisition cost 购置成本 :?m"kh ~  
acquisition expenses 购置费用 Eb63O  
acquisition of 100% interest 收购全部股权 X%fLV(  
acquisition of control 取得控制权 "&^KnWk=  
acquisition of fixed assets 购置固定资产 4gdXO  
acquisition of shell “买壳” 589fr"Ma,6  
acquisition price 收购价 =?wDQ:  
act of God 天灾 M(C}2.20  
acting partner 执事合伙人 EGFPv'De  
active market 买卖活跃的市场；交投畅旺的市场；旺市 CtD<%v3`  
active partner 积极参与的合伙人 \9od* y  
active trading 交投活跃 -;qK_ x  
actual circulation 实际流通 `022gHYv  
actual cost 实际成本 /~fu,2=7  
actual expenditure 实际开支；实际支出 ,nPnH1vb  
actual income 实际入息；实际收入；实际收益 YZnFU( j  
actual market 现货市场 f.oY:3h:  
actual price 现货价；实际价格 0R(['s:3`  
actual profit 实际利润 +2Aggv>*  
actual quotation 实盘；实际价位；实际报价 o : > (Tv  
actual year basis 按实际年度计算 xt`a":lru  
actuals 实货 -qpM 6t  
actuarial investigation 精算调查 w( @QRd{  
actuarial principle 精算原则 X(DP=C}v9  
actuarial report 精算师报告 IEJ)Q$GI#  
Actuarial Society of Hong Kong 香港精算学会 @$$J}~{  
actuarial valuation 精算师估值 fLSDt(c',  
actuary 精算师 (r}StR+  
ad referendum agreement 暂定协议；有待覆核的协定 YWV)C?5x&  
ad valorem duty 从价税；按值征税 cP@H8
|c=  
ad valorem duty system 从价税制 ]2iIk=r$  
ad valorem fee 从价费 Tgi7RAY  
ad valorem tariff 从价关税 gS]   
additional allowance 额外免税额 aE"dpY Q  
additional amount for unexpired risk 未过期风险的额外款额 M.)z;[3O  
additional assessable profit 补加应评税利润 r4K%dx-t  
additional assessment 补加评税 CR#-!_=4  
additional commitment 额外承担 IM2<:N%'  
additional commitment vote 额外承担拨款 uOKdb6]r6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 I\j-  
additional dependent parent allowance 供养父母额外免税额 P(C5@x(Z  
additional provision 额外拨款 H{EZ} *{M4  
additional stamp duty 附加印花税 .uN(44^+x  
additional tax 补加税罚款；补加税款 X
Q}7.u!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 < mFUT  
adjudged bankrupt 被裁定破产 \]\GDpu[  
adjudicated bankrupt 裁定破产人 Rx.5;2m  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 k>!i _lb  
adjudication of bankruptcy 裁定破产；宣告破产 g0;6}n  
adjudication of insolvency 裁定无力偿还债务 XJq]l6a:  
adjusted actual 经调整的实数；调整后的实数 e-lc2$o7{  
adjusted current assets 经调整的流动资产；调整后的流动资产 >I&s%4  
adjusted figure 经调整的数字；调整后的数额 0Q cJ Ek  
adjusted liabilities 经调整的负债；调整后的负债 Y[>`#RhP  
adjusted loss 经调整的亏损；调整后的亏损 u'Hh||La"  
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 g^i\7'  
adjusted profit 经调整的利润；调整后的利润 +#X+QG  
adjusted surplus 经调整的盈余额；调整后的盈余额 V;~\+@  
adjusted value 经调整的价值；调整后的价值 evVxzU&  
adjustment 调整；修订；理算〔保险〕 rO/Sj<0^  
adjustment centre 调剂中心 /&c>*4)  
adjustment lag 调整过程的时间差距；调整时差 X>]<rEh  
adjustment mechanism 调整机制 FZ8Qj8  
adjustment of loss 亏损调整 k%s,(2)30  
adjustment process 调整过程；调整程序 i?mUQ'H  
adjustment range 调整幅度 zP c54>f  
administered exchange rate 受管制汇率 AkO-PL