[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: /iJcy:J  
*v7& T  
A share Ａ股；甲类股份 w]+BBGYQKb  
abatement of tax 减税；减扣免税额 ;6&=]I  
ABN AMRO Bank N.V. 荷兰银行 OD@@O9  
above-the-line expenditure 线上项目支出；经常预算支出 o._#=7|(  
above-the-line receipt 线上项目收入；经常预算收入 fb=$<0Ocj  
ABSA Asia Limited 南非联合亚洲有限公司 uK&wS#uY  
absolute change 绝对数值变更 A](}"Pi!n  
absolute expenditure 实际开支 smLDm  
absolute guideline figure 绝对准则数字 G~$M"@Q7N  
absolute interest 绝对权益 |{|r?3  
absolute order of discharge 绝对破产解除令 da86Jj=k  
absolute profit margin 绝对利润幅度 Z@aL"@2]a  
absolute value 实值；绝对值 'y@ 2,9 v  
absolutely vested interest 绝对既得权益 d=5}^v#4  
absorbed cost 已吸收成本；已分摊成本 hK9oe%kU~  
absorption 吸收；分摊；合并  bEXHB  
absorption rate 吸收率；摊配率；分摊率 Jv{"R!e"P  
ACB Finance Limited 亚洲商业财务有限公司 E,yzy[gl  
acceptable form of reciprocity 合理的互惠条件 IM&7h! l"|  
acceptable rate 适当利率；适当汇率 0 c'2rx  
acceptance agreement 承兑协议 I9j+x])  
acceptance for honour 参加承兑 *$Wx*Jo  
acceptor 承兑人；接受人；受票人 q!h*3mN m  
acceptor for honour 参加承兑人 17[t_T&Ak9  
accident insurance 意外保险 e!x-:F#4j  
Accident Insurance Association of Hong Kong 香港意外保险公会 Vi-!E  
accident insurance scheme 意外保险计划 [@?.} !  
accident year basis 意外年度基准 [F-u'h< *l  
accommodation 通融；贷款 `::(jW.KO  
accommodation bill 通融票据；空头票据 yLa5tv/  
accommodation party 汇票代发人 `q{'_\gVt(  
account balance 帐户余额；帐户结余 6%hEs6-R  
account book 帐簿 &/#Tk>:  
account collected in advance 预收款项 {c EKz\RX  
account current book 往来帐簿 k-PRV8WO  
account of after-acquired property 事后取得的财产报告 s1b\I6&:J  
account of defaulter 拖欠帐目 f!kdcr=/"  
account payable 应付帐款 2dJ)4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wTuRo J  
account receivable 应收帐款 g8qAJ4  
account receivable report 应收帐款报表 Gqz)='  
account statement 结单；帐单；会计财务报表 WF.$gBH"  
account title 帐户名称；会计科目 zSv
Hvs  
accountant's report 会计师报告 7z0uj  
Accountant's Report Rules 会计师报告规则 ghd[G}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &#\7w85$  
Accounting Arrangements 《会计安排》 C]cT*B^  
accounting basis 会计基础 LFM5W&?  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?;7>`F6ld  
Accounting Circular 《会计通告》  ~9jP++&  
accounting class 会计类别 [&}<!:9'  
accounting date 记帐日期；会计结算日期 l{SPV8[i  
accounting for money 款项核算 3:gO7Uv  
Accounting Officer 会计主任 ?@BaBU:o`F  
accounting period 会计报告期；会计期 .?)oiPW#  
accounting policy 会计政策；会计方针 {.8)gVBmA  
accounting practice 会计惯例 ;? QAPTz  
accounting principle 会计准则 Evgq}3  
accounting record 会计记录 +A3\Hj&W  
accounting report 会计报告 0lq4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I8wVvs;k  
Accounting Society of China 中国会计学会 ?BZ`mrH^  
accounting statement 会计报表 8}b[Q/h!  
accounting system 会计制度；会计系统 $<DA[ %pv  
accounting transaction 会计事项；帐务交易 ]Lft^,7  
accounting treatment 会计处理 _[Wrd?Z  
accounting year 会计年度 >N"PLSY1  
accretion 增值；添加 fe`G^hV  
accrual 应计项目；应累算数目 bH]!~[  
accrual basis 应计制；权责发生制 BJ2W}R  
accrual basis accounting 应计制会计；权责发生制会计 &y wY?ox  
accrue 应累算；应计 !{aA*E{  
accrued benefit 应累算利益 h/~BUg'  
accrued charges 应计费用 *G"#.YvE  
accrued cumulative preference share dividend 应累算的累积优先股股息 KvOI)"0(  
accrued expenses 应累算费用 B{7/A[$%C  
accrued interest payable 应付利息；应计未付利息 ~a,'
 
accrued interest receivable 应收利息；应计未收利息 W
C;a  
accrued right 累算权益 zC;lfy{f=  
accruing profit 应累算的利润 6HQwL\r79  
accumulated fiscal reserve 累积财政储备 JT_B@TO\  
accumulated profit 累积利润；滚存溢利 k(Xv&Zn  
accumulated reserve 累积储备 A{"t0Ai='0  
accumulation of surplus income 累积收益盈余 vyy\^nL  
acquired assets 既得资产 AdW7 vn  
acquisition 收购；购置；取得 n 9M6wS  
acquisition cost 购置成本 #$T"QL@  
acquisition expenses 购置费用 >5W"a?(  
acquisition of 100% interest 收购全部股权 wA&)
y>n-  
acquisition of control 取得控制权 [m&ZAq  
acquisition of fixed assets 购置固定资产 %+J*oFwQu  
acquisition of shell “买壳” 6MQ:C'8T&=  
acquisition price 收购价 _ 9]3S>Rn  
act of God 天灾 7OHw/-j\  
acting partner 执事合伙人 @y&,e,3!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 bncFrzp#o  
active partner 积极参与的合伙人 }f*S 9V  
active trading 交投活跃 p[:%Ck"$7  
actual circulation 实际流通 m(] IxI  
actual cost 实际成本 eR;0pWVl  
actual expenditure 实际开支；实际支出 zwK;6&(W  
actual income 实际入息；实际收入；实际收益 ,6pH *b$  
actual market 现货市场 8nR,G W\  
actual price 现货价；实际价格 "b7C0NE  
actual profit 实际利润 W4Q]<<6&  
actual quotation 实盘；实际价位；实际报价 A2S9h,t  
actual year basis 按实际年度计算 9F!&y-  
actuals 实货 2a-hf|b1  
actuarial investigation 精算调查 Rj=Om  
actuarial principle 精算原则 W}3vY]  
actuarial report 精算师报告 qRLypm  
Actuarial Society of Hong Kong 香港精算学会 YNk|UwJi  
actuarial valuation 精算师估值 6GvnyJ{[  
actuary 精算师
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ad referendum agreement 暂定协议；有待覆核的协定 ^2@~AD`&h  
ad valorem duty 从价税；按值征税  #0H[RU?  
ad valorem duty system 从价税制 JFdzA  
ad valorem fee 从价费 x*V<afLY[  
ad valorem tariff 从价关税 ;Bi{;>3  
additional allowance 额外免税额 C =U4|h~W  
additional amount for unexpired risk 未过期风险的额外款额 ywte\}  
additional assessable profit 补加应评税利润 rNp#5[e   
additional assessment 补加评税 X|G+N(`|(  
additional commitment 额外承担 4f,x@:Jw  
additional commitment vote 额外承担拨款 ;
O>fy:$'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *h9vMks o  
additional dependent parent allowance 供养父母额外免税额 NE"fyX`  
additional provision 额外拨款 net9KX4\  
additional stamp duty 附加印花税 D3ad2vH  
additional tax 补加税罚款；补加税款
B[50{;X  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )FPbE^ s(  
adjudged bankrupt 被裁定破产 " z{w^k  
adjudicated bankrupt 裁定破产人 ?>&Zm$5V  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ObzlZP r@  
adjudication of bankruptcy 裁定破产；宣告破产 4pv :u:Z  
adjudication of insolvency 裁定无力偿还债务 HskN(Ho  
adjusted actual 经调整的实数；调整后的实数 JK^;-&  
adjusted current assets 经调整的流动资产；调整后的流动资产 { VO4""m  
adjusted figure 经调整的数字；调整后的数额 ~yN,FpD  
adjusted liabilities 经调整的负债；调整后的负债 \f#ao<vQm  
adjusted loss 经调整的亏损；调整后的亏损 <X*8Xz
mv  
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 lX3h'h  
adjusted profit 经调整的利润；调整后的利润 =ndKG5  
adjusted surplus 经调整的盈余额；调整后的盈余额 *Cw2h  
adjusted value 经调整的价值；调整后的价值 wt;aO_l  
adjustment 调整；修订；理算〔保险〕 Ea?.HRxl  
adjustment centre 调剂中心 AF6'JxG7  
adjustment lag 调整过程的时间差距；调整时差 /G;yxdb  
adjustment mechanism 调整机制 -&}E:zoe  
adjustment of loss 亏损调整 wP*Z/}Uum+  
adjustment process 调整过程；调整程序 H;1}Nvvd  
adjustment range 调整幅度 ^ cm^JyS)  
administered exchange rate 受管制汇率 P_U-R%f