[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: ,B$e'KQ  
pykRi#[UrX  
A share Ａ股；甲类股份 9M7Wlx2  
abatement of tax 减税；减扣免税额 \ mg  
ABN AMRO Bank N.V. 荷兰银行 $!K,5^+  
above-the-line expenditure 线上项目支出；经常预算支出 AME<V-5  
above-the-line receipt 线上项目收入；经常预算收入 i+~H~k}"X  
ABSA Asia Limited 南非联合亚洲有限公司  dF'oZQz  
absolute change 绝对数值变更 ^3ysY24Q  
absolute expenditure 实际开支 Hr/Q?7g  
absolute guideline figure 绝对准则数字 }0 =gP?.kE  
absolute interest 绝对权益 %:Y'+!bX  
absolute order of discharge 绝对破产解除令 ew1bb K>  
absolute profit margin 绝对利润幅度 {} tv(8]^  
absolute value 实值；绝对值 5Eu`1f?  
absolutely vested interest 绝对既得权益 <zp|i#~  
absorbed cost 已吸收成本；已分摊成本 m`#UV-$J  
absorption 吸收；分摊；合并 W{nDmG`yp  
absorption rate 吸收率；摊配率；分摊率 YQaL)t$0  
ACB Finance Limited 亚洲商业财务有限公司 Rip[  
acceptable form of reciprocity 合理的互惠条件 2YpJ4.  
acceptable rate 适当利率；适当汇率 w"OeS;#e:  
acceptance agreement 承兑协议 dwz{Yw(  
acceptance for honour 参加承兑 L87=*_!B;  
acceptor 承兑人；接受人；受票人 m-'+)lB  
acceptor for honour 参加承兑人 X-_0wR  
accident insurance 意外保险 X_#,5t=7  
Accident Insurance Association of Hong Kong 香港意外保险公会 g&O!w!T  
accident insurance scheme 意外保险计划 {%QWv%|  
accident year basis 意外年度基准 e@L?jBj8m  
accommodation 通融；贷款 XT\Q"=FD  
accommodation bill 通融票据；空头票据 >qci$  
accommodation party 汇票代发人 54%h)dLDy  
account balance 帐户余额；帐户结余 ..yLtqos  
account book 帐簿 (z^987G
 
account collected in advance 预收款项 aKw7m={  
account current book 往来帐簿 *.zC9Y,  
account of after-acquired property 事后取得的财产报告 Q*]y=Za #:  
account of defaulter 拖欠帐目 Bu#\W  
account payable 应付帐款 %-3wR@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 no8FSqLUS~  
account receivable 应收帐款 +6\1 d5  
account receivable report 应收帐款报表 =QW:},sp  
account statement 结单；帐单；会计财务报表 fe7DS)U  
account title 帐户名称；会计科目 c'Zs2s7$  
accountant's report 会计师报告 NXdT"O=P  
Accountant's Report Rules 会计师报告规则 ;"+]bne~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 v:u=.by99  
Accounting Arrangements 《会计安排》 [-w+ACV~  
accounting basis 会计基础 tkf^sGgNO  
accounting by Official Receiver 破产管理署署长呈交的帐目 %$zX a%A  
Accounting Circular 《会计通告》 G$CI~0Se:  
accounting class 会计类别 ~4u[\&Sh  
accounting date 记帐日期；会计结算日期 5 DvD  
accounting for money 款项核算 Tw!_=zy(Gw  
Accounting Officer 会计主任 SAN/fnM  
accounting period 会计报告期；会计期 qm|T<zsDY#  
accounting policy 会计政策；会计方针 T<~? 7-O"  
accounting practice 会计惯例 jfsbv ak  
accounting principle 会计准则 |v= */
e  
accounting record 会计记录 )r
6d3-p1  
accounting report 会计报告 uOQl;}Lk5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~19&s
~  
Accounting Society of China 中国会计学会 ;09U*S$eK  
accounting statement 会计报表 7A4_b8  
accounting system 会计制度；会计系统 'v_VyK*w  
accounting transaction 会计事项；帐务交易 [TX5O\g![  
accounting treatment 会计处理 ZqJyuTPv  
accounting year 会计年度 H+Se  
accretion 增值；添加 b[ .pD3  
accrual 应计项目；应累算数目 .?;"iv+  
accrual basis 应计制；权责发生制 V.~C.x  
accrual basis accounting 应计制会计；权责发生制会计 lwp (Pq  
accrue 应累算；应计 k +y>xI,  
accrued benefit 应累算利益 d(;Qe}ok>  
accrued charges 应计费用 P> ilRb  
accrued cumulative preference share dividend 应累算的累积优先股股息 afj[HJbY  
accrued expenses 应累算费用 ^fT?(y_=e  
accrued interest payable 应付利息；应计未付利息 TW~9<c  
accrued interest receivable 应收利息；应计未收利息 4 X6_p(  
accrued right 累算权益 w$z]Z-  
accruing profit 应累算的利润 mNnt9F3Eq  
accumulated fiscal reserve 累积财政储备 KPB^>,T2{  
accumulated profit 累积利润；滚存溢利 i2
m+s;  
accumulated reserve 累积储备 1bpjj'2%x  
accumulation of surplus income 累积收益盈余 B&4NdL/  
acquired assets 既得资产 ,-_\Y hY>  
acquisition 收购；购置；取得 S$1dXXT  
acquisition cost 购置成本 -`}
d@x  
acquisition expenses 购置费用 88 M$mjx  
acquisition of 100% interest 收购全部股权 8@d,TjJDo  
acquisition of control 取得控制权 ew\ZFqA;  
acquisition of fixed assets 购置固定资产 \EOPlyf8x  
acquisition of shell “买壳” ad'C&^o5  
acquisition price 收购价 EmubpUS;  
act of God 天灾 ,5/zTLd   
acting partner 执事合伙人 oO~LiK>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 m{C  
active partner 积极参与的合伙人 &/tGT3)  
active trading 交投活跃 6qkMB|@Ix  
actual circulation 实际流通 K9+%rqC.|`  
actual cost 实际成本 hF7#i_UN<  
actual expenditure 实际开支；实际支出 OAd}#R\U  
actual income 实际入息；实际收入；实际收益 : /941?%M  
actual market 现货市场 WR@TH bU  
actual price 现货价；实际价格 j5]6CG_  
actual profit 实际利润 {G(N vf,K]  
actual quotation 实盘；实际价位；实际报价 >(
39K  
actual year basis 按实际年度计算 .m_-L Y-  
actuals 实货 CiTjRJ-ZW)  
actuarial investigation 精算调查 O'~;|-Z<  
actuarial principle 精算原则 ,]qTJ`J  
actuarial report 精算师报告 4l`"P~= 2<  
Actuarial Society of Hong Kong 香港精算学会 b$G&i'd  
actuarial valuation 精算师估值 ELqpIXq#  
actuary 精算师 nK; c@!~pS  
ad referendum agreement 暂定协议；有待覆核的协定 BaUcmF2Q  
ad valorem duty 从价税；按值征税 8^ezqd`  
ad valorem duty system 从价税制 i\z,)xp  
ad valorem fee 从价费 k^v P|*eu  
ad valorem tariff 从价关税 Fi_JF;  
additional allowance 额外免税额 6N {|;R@2  
additional amount for unexpired risk 未过期风险的额外款额 S1oP_A[|  
additional assessable profit 补加应评税利润 1Wy0#?L  
additional assessment 补加评税 +YK/^;Th  
additional commitment 额外承担 (!^;ar^  
additional commitment vote 额外承担拨款 'o.A8su,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |ZuS"'3_w  
additional dependent parent allowance 供养父母额外免税额 }[m,HA<j  
additional provision 额外拨款 %^ z##7^  
additional stamp duty 附加印花税 A6#5 z  
additional tax 补加税罚款；补加税款 tsvh/)V  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 K|g+Wt^tQ  
adjudged bankrupt 被裁定破产 2%*mL98WK  
adjudicated bankrupt 裁定破产人 wYIlp  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +ZK12D}  
adjudication of bankruptcy 裁定破产；宣告破产 fNTe_akp  
adjudication of insolvency 裁定无力偿还债务 RNB ha&  
adjusted actual 经调整的实数；调整后的实数 XlGDv*d:#d  
adjusted current assets 经调整的流动资产；调整后的流动资产 k1)=xv#S  
adjusted figure 经调整的数字；调整后的数额 % A8dO+W  
adjusted liabilities 经调整的负债；调整后的负债 E+xC1U 3  
adjusted loss 经调整的亏损；调整后的亏损 5fqQ;r  
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 n~|sMpd,M1  
adjusted profit 经调整的利润；调整后的利润 ,U^V]
jC  
adjusted surplus 经调整的盈余额；调整后的盈余额 zUCtH*  
adjusted value 经调整的价值；调整后的价值 236,o {9e  
adjustment 调整；修订；理算〔保险〕 Bp>Z?"hTe  
adjustment centre 调剂中心 TaI72"8  
adjustment lag 调整过程的时间差距；调整时差 MmPLJ  
adjustment mechanism 调整机制 aHdXlmL  
adjustment of loss 亏损调整 3}lT"K  
adjustment process 调整过程；调整程序 q"O4}4`  
adjustment range 调整幅度 y2:~_MD  
administered exchange rate 受管制汇率 M8HHyV[AmC