[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: [RroHXdk+  
5;r({J  
A share Ａ股；甲类股份 jJiCF,m  
abatement of tax 减税；减扣免税额 <h)deB+}  
ABN AMRO Bank N.V. 荷兰银行 D7 8)4>X  
above-the-line expenditure 线上项目支出；经常预算支出 (\5<GCW-  
above-the-line receipt 线上项目收入；经常预算收入 Lqy|DJ%  
ABSA Asia Limited 南非联合亚洲有限公司 &Z#Vw.7U  
absolute change 绝对数值变更 !&W"f#_Z  
absolute expenditure 实际开支 QSlf=VK*y  
absolute guideline figure 绝对准则数字 EfMG(oI  
absolute interest 绝对权益 1"87EP   
absolute order of discharge 绝对破产解除令 2d,wrC<'$  
absolute profit margin 绝对利润幅度 %t,1_c0w  
absolute value 实值；绝对值 s2,`eV  
absolutely vested interest 绝对既得权益 #l 8K8GLuf  
absorbed cost 已吸收成本；已分摊成本 pZNlcB[Qn-  
absorption 吸收；分摊；合并 )AZ`R8-A  
absorption rate 吸收率；摊配率；分摊率 oZ|{J  
ACB Finance Limited 亚洲商业财务有限公司 &q kl*#]  
acceptable form of reciprocity 合理的互惠条件 6EW"8RG`  
acceptable rate 适当利率；适当汇率 n=<q3}1Jej  
acceptance agreement 承兑协议 fh/)di  
acceptance for honour 参加承兑 ~cWLu5  
acceptor 承兑人；接受人；受票人 y0W`E/1t  
acceptor for honour 参加承兑人 #RsIxpc  
accident insurance 意外保险 >-o?S O(M,  
Accident Insurance Association of Hong Kong 香港意外保险公会 XF 0*d~4  
accident insurance scheme 意外保险计划 GcU(:V2o  
accident year basis 意外年度基准 qX}dbuDE"P  
accommodation 通融；贷款 * S+7BdP  
accommodation bill 通融票据；空头票据 lW@
:q04Z$  
accommodation party 汇票代发人 &QHA_+88W  
account balance 帐户余额；帐户结余 4.$hHFqS^5  
account book 帐簿 Tg}H < T  
account collected in advance 预收款项 [NR0] #h  
account current book 往来帐簿 Q'vIeG"o  
account of after-acquired property 事后取得的财产报告 @idp8J [td  
account of defaulter 拖欠帐目 V3.vE,  
account payable 应付帐款 dRarNW  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 JN9HT0  
account receivable 应收帐款 B@:XC&R^  
account receivable report 应收帐款报表 wZ#~+ }T  
account statement 结单；帐单；会计财务报表 }T&;*ww  
account title 帐户名称；会计科目 2gNBPd)I  
accountant's report 会计师报告 S a#d?:L  
Accountant's Report Rules 会计师报告规则 n,R[O_9u[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 dh7)N}2  
Accounting Arrangements 《会计安排》 ?7uStqa  
accounting basis 会计基础 wHDFTIDI  
accounting by Official Receiver 破产管理署署长呈交的帐目 e=NQY8?  
Accounting Circular 《会计通告》 9fk\Ay1P  
accounting class 会计类别 wLg:YM"  
accounting date 记帐日期；会计结算日期 Y=#mx3.
 
accounting for money 款项核算
aF_ZV bS  
Accounting Officer 会计主任 Ii2g+SlQDa  
accounting period 会计报告期；会计期 HEW 9YC"  
accounting policy 会计政策；会计方针 4Q>jP3  
accounting practice 会计惯例 F'T= Alf  
accounting principle 会计准则 %)!~t8To  
accounting record 会计记录
{mq$W  
accounting report 会计报告 pR^Y| NG!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jmwQc&  
Accounting Society of China 中国会计学会 D=Yag!1  
accounting statement 会计报表 hwb(W?*  
accounting system 会计制度；会计系统 0DP%44Cv9  
accounting transaction 会计事项；帐务交易 0C i"tA3"  
accounting treatment 会计处理 GqF.T#|  
accounting year 会计年度 WG!;,~f>o  
accretion 增值；添加 e#Zf>hlAz  
accrual 应计项目；应累算数目 gx{~5&1  
accrual basis 应计制；权责发生制 4N^Qd3[d  
accrual basis accounting 应计制会计；权责发生制会计 EIl$"^-  
accrue 应累算；应计 E6d8z=X(  
accrued benefit 应累算利益 QK/+*hr;  
accrued charges 应计费用 %v6]>FNP'3  
accrued cumulative preference share dividend 应累算的累积优先股股息 \/e*qu
xx  
accrued expenses 应累算费用 z jNjmC!W  
accrued interest payable 应付利息；应计未付利息 [OToz~=)  
accrued interest receivable 应收利息；应计未收利息 bm ]dz;ljh  
accrued right 累算权益 dzC&7 9$  
accruing profit 应累算的利润 c
bHn\m)J,  
accumulated fiscal reserve 累积财政储备 s9Q)6=mE  
accumulated profit 累积利润；滚存溢利 Bo\dt@0;  
accumulated reserve 累积储备 3Tte8]0  
accumulation of surplus income 累积收益盈余 <38@b ]+  
acquired assets 既得资产 {83He@  
acquisition 收购；购置；取得 \(v
_",  
acquisition cost 购置成本 r:\5/0(  
acquisition expenses 购置费用 kl<B*:RqH  
acquisition of 100% interest 收购全部股权 >[3,qP]E  
acquisition of control 取得控制权 l
PSDY&`P  
acquisition of fixed assets 购置固定资产 38.J:?Q  
acquisition of shell “买壳” Ydd>A\v\;  
acquisition price 收购价 lDM~Z3(/b  
act of God 天灾 WoT z'  
acting partner 执事合伙人 1ROgUJ;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ="nrq &2  
active partner 积极参与的合伙人 o[+|n[aT)3  
active trading 交投活跃 +!Gr`&w*)  
actual circulation 实际流通 @%B!$\]  
actual cost 实际成本 D0_x|a  
actual expenditure 实际开支；实际支出 CjukD%>sde  
actual income 实际入息；实际收入；实际收益 f0'Wq^^  
actual market 现货市场 aG
kVC*T  
actual price 现货价；实际价格 [
LEh  
actual profit 实际利润 .KMi)1L)  
actual quotation 实盘；实际价位；实际报价  `:  
actual year basis 按实际年度计算 h[)aRo  
actuals 实货 YD>>YaH_3@  
actuarial investigation 精算调查 Nk~dfY<s  
actuarial principle 精算原则 vpw&"?T
 
actuarial report 精算师报告 wk7_(gT`0  
Actuarial Society of Hong Kong 香港精算学会
1&L){hg  
actuarial valuation 精算师估值 bB:X<  
actuary 精算师 =id $  
ad referendum agreement 暂定协议；有待覆核的协定 .F$AmVTN  
ad valorem duty 从价税；按值征税 #$^i x  
ad valorem duty system 从价税制 K
O;61y:  
ad valorem fee 从价费 &1C9K>  
ad valorem tariff 从价关税 .7^-*HT}  
additional allowance 额外免税额 J^a"1|  
additional amount for unexpired risk 未过期风险的额外款额 6&Ir0K/  
additional assessable profit 补加应评税利润 9@a;1Wr/f  
additional assessment 补加评税 JF\viMfR  
additional commitment 额外承担 9<r}
s  
additional commitment vote 额外承担拨款 \@t5S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 NB#*`|qt  
additional dependent parent allowance 供养父母额外免税额 )CTM  
additional provision 额外拨款 DyTk<L  
additional stamp duty 附加印花税 qxr&_r  
additional tax 补加税罚款；补加税款 4gNRln-
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 swgBPJ"?  
adjudged bankrupt 被裁定破产 'i-O
  
adjudicated bankrupt 裁定破产人 D}U<7=\3H  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #C7j|9Ew1]  
adjudication of bankruptcy 裁定破产；宣告破产 0e](N`  
adjudication of insolvency 裁定无力偿还债务 1iW9?=a"  
adjusted actual 经调整的实数；调整后的实数 1@dx(_  
adjusted current assets 经调整的流动资产；调整后的流动资产 k0uwG'(z9  
adjusted figure 经调整的数字；调整后的数额 +E[
)@;T  
adjusted liabilities 经调整的负债；调整后的负债 D8{HOv;d^  
adjusted loss 经调整的亏损；调整后的亏损 9(.9l\h  
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 YU,:3{9,  
adjusted profit 经调整的利润；调整后的利润 0 >MI*fnY"  
adjusted surplus 经调整的盈余额；调整后的盈余额 z$5C(!)  
adjusted value 经调整的价值；调整后的价值 3pH`]m2  
adjustment 调整；修订；理算〔保险〕 q,&T$Tw  
adjustment centre 调剂中心 WkIV  
adjustment lag 调整过程的时间差距；调整时差 !Qzp!k9d  
adjustment mechanism 调整机制 ?0%TE\I8  
adjustment of loss 亏损调整  6+z]MT  
adjustment process 调整过程；调整程序 .4(f0RG  
adjustment range 调整幅度 sZDJ+  
administered exchange rate 受管制汇率 E-iBA(H