[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: !G[%; d  
60$;Q,]o  
A share Ａ股；甲类股份 (`E`xb@E,=  
abatement of tax 减税；减扣免税额 =Hn--DEMg  
ABN AMRO Bank N.V. 荷兰银行 <;W-!R759  
above-the-line expenditure 线上项目支出；经常预算支出 *c=vEQn-  
above-the-line receipt 线上项目收入；经常预算收入 4k3p m&  
ABSA Asia Limited 南非联合亚洲有限公司 4r~K`)/S'  
absolute change 绝对数值变更 x3`JC&hF,q  
absolute expenditure 实际开支 <fDT/  
absolute guideline figure 绝对准则数字 0%[IG$u)|  
absolute interest 绝对权益 EmrkaV-?k  
absolute order of discharge 绝对破产解除令 #}@8(>T  
absolute profit margin 绝对利润幅度 Sew*0S(  
absolute value 实值；绝对值 ]1>R8   
absolutely vested interest 绝对既得权益 IvkYM`%  
absorbed cost 已吸收成本；已分摊成本 GiM-8y~  
absorption 吸收；分摊；合并 NziCN*6  
absorption rate 吸收率；摊配率；分摊率 Ug546Bz  
ACB Finance Limited 亚洲商业财务有限公司 0asP,)i  
acceptable form of reciprocity 合理的互惠条件 -ZSN0Xk  
acceptable rate 适当利率；适当汇率 |te=DCO  
acceptance agreement 承兑协议 hLuv  
acceptance for honour 参加承兑 (>ze{T|  
acceptor 承兑人；接受人；受票人 ~&RrlFh  
acceptor for honour 参加承兑人 G'}N?8s1  
accident insurance 意外保险 D84&=EpVZ  
Accident Insurance Association of Hong Kong 香港意外保险公会
^M
q@} 0  
accident insurance scheme 意外保险计划 /ILd|j(e  
accident year basis 意外年度基准 0x5Ax=ut  
accommodation 通融；贷款 _4L6  
accommodation bill 通融票据；空头票据 R-NM ~gp  
accommodation party 汇票代发人 :2==7u7v?  
account balance 帐户余额；帐户结余 uF}dEDB|;  
account book 帐簿 %s+'"E"E  
account collected in advance 预收款项 3T0-RP*  
account current book 往来帐簿 zng.(]U/?H  
account of after-acquired property 事后取得的财产报告 o_mjI:  
account of defaulter 拖欠帐目 Op]*wwI*h  
account payable 应付帐款 r5nHYV&7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,K\7y2/  
account receivable 应收帐款 !DSm[Z 1  
account receivable report 应收帐款报表 CR9wp]-Vd  
account statement 结单；帐单；会计财务报表 Y7p@NG&1q  
account title 帐户名称；会计科目 c?_7e9 }2  
accountant's report 会计师报告 f"j9C%'*  
Accountant's Report Rules 会计师报告规则 =JfwHFHd#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0KgP'oWvY  
Accounting Arrangements 《会计安排》 ]N'%l]_$  
accounting basis 会计基础 =:w,wI.  
accounting by Official Receiver 破产管理署署长呈交的帐目 fi*b]a\'  
Accounting Circular 《会计通告》 ,C><n kx  
accounting class 会计类别 2P8wvNDG  
accounting date 记帐日期；会计结算日期 1`L.$T,1!  
accounting for money 款项核算 5m0lk|`  
Accounting Officer 会计主任 '5$@I{z  
accounting period 会计报告期；会计期 Q"{Dijc%  
accounting policy 会计政策；会计方针 in
O;Uwlv  
accounting practice 会计惯例 yUo8-OaL7  
accounting principle 会计准则 YU[#4f~  
accounting record 会计记录 |36% B7H  
accounting report 会计报告 c,;VnZ 9wC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H.;}%id  
Accounting Society of China 中国会计学会 DMch88W  
accounting statement 会计报表 z{w %pUn}  
accounting system 会计制度；会计系统 \WC,iA%Y  
accounting transaction 会计事项；帐务交易 &a=rJvnIO&  
accounting treatment 会计处理 I)` +:+P  
accounting year 会计年度 D>W&#A8&y  
accretion 增值；添加 u4xtlGt5  
accrual 应计项目；应累算数目 8M,o)oH  
accrual basis 应计制；权责发生制 WLj]EsA.  
accrual basis accounting 应计制会计；权责发生制会计 rm3/R<  
accrue 应累算；应计 N_B^k8j  
accrued benefit 应累算利益 hLZfArq}  
accrued charges 应计费用 <^5$))r  
accrued cumulative preference share dividend 应累算的累积优先股股息 `{>/'o  
accrued expenses 应累算费用 `~=z0I  
accrued interest payable 应付利息；应计未付利息 D-C]0Jf3  
accrued interest receivable 应收利息；应计未收利息 rL"]m_FK  
accrued right 累算权益 ^ /G ;  
accruing profit 应累算的利润 L(Twclrb  
accumulated fiscal reserve 累积财政储备 sBI/`dGZV  
accumulated profit 累积利润；滚存溢利 \7qj hA@  
accumulated reserve 累积储备 Lm`-q(!7w  
accumulation of surplus income 累积收益盈余 -A<@Pg  
acquired assets 既得资产 My
g;2.  
acquisition 收购；购置；取得 ETU-6qFtO  
acquisition cost 购置成本 VUUnB<j  
acquisition expenses 购置费用  :^{KY(3  
acquisition of 100% interest 收购全部股权 0H4|}+e  
acquisition of control 取得控制权 t~K[`=G\ex  
acquisition of fixed assets 购置固定资产 /"A=Yf  
acquisition of shell “买壳” YfT D  
acquisition price 收购价 v8 =#1YB;  
act of God 天灾 o*7NyiJ@z  
acting partner 执事合伙人 P#!gP
3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 M"s:* c_6  
active partner 积极参与的合伙人 Pb T2- F_  
active trading 交投活跃 1U/9=b  
actual circulation 实际流通 RiR],Sj  
actual cost 实际成本 K7JZUS`C!  
actual expenditure 实际开支；实际支出 wI 7gHp  
actual income 实际入息；实际收入；实际收益 <h#W
*a  
actual market 现货市场 ZoJqJWsd  
actual price 现货价；实际价格 JK!`uG+v  
actual profit 实际利润 ESoC7d&.K{  
actual quotation 实盘；实际价位；实际报价 .K4)#oC  
actual year basis 按实际年度计算 fCY??su*   
actuals 实货 '#=n>  
actuarial investigation 精算调查 ZEDvY=@a   
actuarial principle 精算原则 RaSuzy^`*]  
actuarial report 精算师报告 1QmOUw}yj  
Actuarial Society of Hong Kong 香港精算学会 n>eDN\5  
actuarial valuation 精算师估值 S`b!sT-sD  
actuary 精算师 A*+gWn,4Y_  
ad referendum agreement 暂定协议；有待覆核的协定 &Lzd*}7  
ad valorem duty 从价税；按值征税 1CZO+MB&"$  
ad valorem duty system 从价税制 cjGN=|`u  
ad valorem fee 从价费 C"5P7F{  
ad valorem tariff 从价关税 =?y0fLTc  
additional allowance 额外免税额 (r?hD*2r  
additional amount for unexpired risk 未过期风险的额外款额 M'R ] ''  
additional assessable profit 补加应评税利润 _fn7-&6  
additional assessment 补加评税 J"E _i]  
additional commitment 额外承担 ^vSSG5 :  
additional commitment vote 额外承担拨款  ^b5+A6?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #=)>,6Zw  
additional dependent parent allowance 供养父母额外免税额 "S'Yn-  
additional provision 额外拨款 n ei0LAD  
additional stamp duty 附加印花税 G!C }ULq  
additional tax 补加税罚款；补加税款 7>MG8pf3a  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 fsEQ4xN'  
adjudged bankrupt 被裁定破产 ,37<FXX,  
adjudicated bankrupt 裁定破产人 Q{=r9&&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 n;=FD;}j+  
adjudication of bankruptcy 裁定破产；宣告破产 Xe:^<$z  
adjudication of insolvency 裁定无力偿还债务 &D-z|ZjgHi  
adjusted actual 经调整的实数；调整后的实数 FhBV.,bU,m  
adjusted current assets 经调整的流动资产；调整后的流动资产 2x|FVp  
adjusted figure 经调整的数字；调整后的数额 xuqG)HthRS  
adjusted liabilities 经调整的负债；调整后的负债 SzeY?04zj:  
adjusted loss 经调整的亏损；调整后的亏损 +C7W2!I[G2  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ,{(XT7hr  
adjusted profit 经调整的利润；调整后的利润 ~-H3]  
adjusted surplus 经调整的盈余额；调整后的盈余额 E%8uQ2p(  
adjusted value 经调整的价值；调整后的价值 6Ktq7'Z@  
adjustment 调整；修订；理算〔保险〕 \@h$|nb  
adjustment centre 调剂中心 $A,YQH+  
adjustment lag 调整过程的时间差距；调整时差 '/loJz 1  
adjustment mechanism 调整机制 54WX#/<Yik  
adjustment of loss 亏损调整 +]wM$
bP  
adjustment process 调整过程；调整程序 `wj'  
adjustment range 调整幅度 UB>BVBCt  
administered exchange rate 受管制汇率 v \;/P