[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: T:}Ed_m}q  
<N`rcKE%~P  
A share Ａ股；甲类股份 J J3vC  
abatement of tax 减税；减扣免税额 Nm^q.)dO  
ABN AMRO Bank N.V. 荷兰银行 sY#K=5R  
above-the-line expenditure 线上项目支出；经常预算支出 ^~Ar  
above-the-line receipt 线上项目收入；经常预算收入 ~I^]O \
?  
ABSA Asia Limited 南非联合亚洲有限公司 \+>b W(  
absolute change 绝对数值变更 mV4} -  
absolute expenditure 实际开支 OVivJx  
absolute guideline figure 绝对准则数字 `86b  
absolute interest 绝对权益 };KmMpB n  
absolute order of discharge 绝对破产解除令 om/gk4S2  
absolute profit margin 绝对利润幅度 Hv IN'  
absolute value 实值；绝对值 9B%"7MVn  
absolutely vested interest 绝对既得权益 b<7.^  
absorbed cost 已吸收成本；已分摊成本 
@rJ#Dr  
absorption 吸收；分摊；合并 ,Y5+UzE@  
absorption rate 吸收率；摊配率；分摊率 /3c1{%B\  
ACB Finance Limited 亚洲商业财务有限公司 ims *|~{sr  
acceptable form of reciprocity 合理的互惠条件 f~U|flL^  
acceptable rate 适当利率；适当汇率 '%~zu]f'  
acceptance agreement 承兑协议 ~&qe"0  
acceptance for honour 参加承兑 DV.MvFV  
acceptor 承兑人；接受人；受票人 HmiwpI  
acceptor for honour 参加承兑人 P]x@h  
accident insurance 意外保险 :g\qj? o  
Accident Insurance Association of Hong Kong 香港意外保险公会 nh8h?&q|  
accident insurance scheme 意外保险计划 ;x7SY;0*  
accident year basis 意外年度基准 U$J]^-AS  
accommodation 通融；贷款 UHg^F4>4  
accommodation bill 通融票据；空头票据 "vJADQ4F  
accommodation party 汇票代发人 \e?T9c6,  
account balance 帐户余额；帐户结余 zzx4;C",u  
account book 帐簿 cN :;ir  
account collected in advance 预收款项 REsThB  
account current book 往来帐簿 [[|;Wr}2  
account of after-acquired property 事后取得的财产报告 <l6CtK@  
account of defaulter 拖欠帐目 cK?t]%S  
account payable 应付帐款 cCeD3CuRA%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @z,'IW74V  
account receivable 应收帐款 -^Lj~O  
account receivable report 应收帐款报表 bEE:6)]G  
account statement 结单；帐单；会计财务报表  KA<  
account title 帐户名称；会计科目 Ay_<?F+&  
accountant's report 会计师报告 D\TL6"wo  
Accountant's Report Rules 会计师报告规则 ~cez+VQe  
accounting and auditing procedure 会计与审计程序；会计与核数程序 vSyN_AB?$  
Accounting Arrangements 《会计安排》 dEL>Uly  
accounting basis 会计基础 IrVeP&KM+  
accounting by Official Receiver 破产管理署署长呈交的帐目 E }yxF.  
Accounting Circular 《会计通告》 H>D_0o<#y  
accounting class 会计类别 ~Ch`A@=5  
accounting date 记帐日期；会计结算日期 {.2C>p  
accounting for money 款项核算 yw
dNwNJ  
Accounting Officer 会计主任 EHb:(|UA%8  
accounting period 会计报告期；会计期 &]M<G)9  
accounting policy 会计政策；会计方针 R5FjJ>JE  
accounting practice 会计惯例 msC
AC*;,  
accounting principle 会计准则 -OHG1"/  
accounting record 会计记录 urN&."c  
accounting report 会计报告 k^L (q\D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,yT4(cMBk?  
Accounting Society of China 中国会计学会 y^XwJX-f  
accounting statement 会计报表 *oPSkEA{  
accounting system 会计制度；会计系统 AsLAm#zq  
accounting transaction 会计事项；帐务交易 ^1g6(k'  
accounting treatment 会计处理 <FJ#Hy+  
accounting year 会计年度 FD6|>G  
accretion 增值；添加 F0yh7MItV  
accrual 应计项目；应累算数目 aR\=p:%jGI  
accrual basis 应计制；权责发生制 UFl*^j_)]  
accrual basis accounting 应计制会计；权责发生制会计 f(C0&"4e  
accrue 应累算；应计 vKW%l  
accrued benefit 应累算利益 jv7zvp  
accrued charges 应计费用 1zM`g_(#  
accrued cumulative preference share dividend 应累算的累积优先股股息 N8vWwN[3  
accrued expenses 应累算费用 "pH+YqJ$  
accrued interest payable 应付利息；应计未付利息 uaGg8  
accrued interest receivable 应收利息；应计未收利息 l^vq'<kI  
accrued right 累算权益 s)N1@RBR  
accruing profit 应累算的利润 Gq{v)iN  
accumulated fiscal reserve 累积财政储备 4*54"[9Hr#  
accumulated profit 累积利润；滚存溢利 `K@   
accumulated reserve 累积储备 q4Z \y  
accumulation of surplus income 累积收益盈余 tsk}]@W  
acquired assets 既得资产 @-m&X2J+c  
acquisition 收购；购置；取得 <ya3|ycnS  
acquisition cost 购置成本 qV}zV\Nz  
acquisition expenses 购置费用 ucn aj|  
acquisition of 100% interest 收购全部股权 lH6t d  
acquisition of control 取得控制权 vSX 6~m  
acquisition of fixed assets 购置固定资产 A ssf f;  
acquisition of shell “买壳” lDH0bBmd0  
acquisition price 收购价 saV3<zgx  
act of God 天灾 OVd"'|&6_  
acting partner 执事合伙人 XJlun l)(K  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cVz.ac  
active partner 积极参与的合伙人 REt()$ 7~  
active trading 交投活跃 z!1j8o2  
actual circulation 实际流通 b+C>p2%  
actual cost 实际成本 ~E!"YkIr  
actual expenditure 实际开支；实际支出 HU'd/5fun  
actual income 实际入息；实际收入；实际收益 ;6]+/e7O  
actual market 现货市场 [$V_qFv{  
actual price 现货价；实际价格 prwyP  
actual profit 实际利润 WOwIJrP  
actual quotation 实盘；实际价位；实际报价 Hp,r @  
actual year basis 按实际年度计算 & .#0jb1r  
actuals 实货 j{HxX  
actuarial investigation 精算调查 KomF)KQ2r  
actuarial principle 精算原则 1{,WY(,c  
actuarial report 精算师报告 ]y(#]Tw\  
Actuarial Society of Hong Kong 香港精算学会 ['c:n?  
actuarial valuation 精算师估值 pymT-  
actuary 精算师 8IX6MfR}C  
ad referendum agreement 暂定协议；有待覆核的协定 u'N'<(\k  
ad valorem duty 从价税；按值征税 2D-*Z=5^  
ad valorem duty system 从价税制 H7{ 6t(0j  
ad valorem fee 从价费 S`R ( _eD@  
ad valorem tariff 从价关税 ou(9Qf zN  
additional allowance 额外免税额 ~U^0z|.  
additional amount for unexpired risk 未过期风险的额外款额 /fD)/x  
additional assessable profit 补加应评税利润 6 o+zhi;E  
additional assessment 补加评税 ZSbD4 |_  
additional commitment 额外承担 2L,e\]2Z  
additional commitment vote 额外承担拨款 wRuJein#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6IvLr+I  
additional dependent parent allowance 供养父母额外免税额 Q0r_+0[7j  
additional provision 额外拨款 ./6L&?*`~;  
additional stamp duty 附加印花税 / '7WL[<  
additional tax 补加税罚款；补加税款 VRxBi!d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 p?!]sO1l  
adjudged bankrupt 被裁定破产 nmgW>U0jZh  
adjudicated bankrupt 裁定破产人 #ucOjdquq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Bg#NB  
adjudication of bankruptcy 裁定破产；宣告破产 ypml22)kz  
adjudication of insolvency 裁定无力偿还债务 JL*-L*|Zcl  
adjusted actual 经调整的实数；调整后的实数 xi.;`Q^#  
adjusted current assets 经调整的流动资产；调整后的流动资产 !|`YNsR  
adjusted figure 经调整的数字；调整后的数额 ?5->F/f&  
adjusted liabilities 经调整的负债；调整后的负债 ikY=}   
adjusted loss 经调整的亏损；调整后的亏损 ir\   
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 i%z}8GIt'  
adjusted profit 经调整的利润；调整后的利润 nVYh1@yLy  
adjusted surplus 经调整的盈余额；调整后的盈余额 P anyN3rC*  
adjusted value 经调整的价值；调整后的价值
+ W + <~E  
adjustment 调整；修订；理算〔保险〕 iBc( @EJ  
adjustment centre 调剂中心 3FS:]|oC  
adjustment lag 调整过程的时间差距；调整时差 *D\nsJ*g  
adjustment mechanism 调整机制 i=SX_#b^  
adjustment of loss 亏损调整 V^f'4*~'  
adjustment process 调整过程；调整程序 ^%_LA't'R  
adjustment range 调整幅度 &QE* V  
administered exchange rate 受管制汇率 ?49wq4L;a