[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: <@J0 770  
s1%th"e [  
A share Ａ股；甲类股份 7'idjc R  
abatement of tax 减税；减扣免税额 6QG"~>v7'(  
ABN AMRO Bank N.V. 荷兰银行 JbXd9AMh2  
above-the-line expenditure 线上项目支出；经常预算支出 Vl%UT@D|  
above-the-line receipt 线上项目收入；经常预算收入 Qk]^]I  
ABSA Asia Limited 南非联合亚洲有限公司 g&?{^4t]  
absolute change 绝对数值变更 n+SHkrW  
absolute expenditure 实际开支 "-:-!1;Ji  
absolute guideline figure 绝对准则数字 JbLHW26pl  
absolute interest 绝对权益 y4j\y ? T8  
absolute order of discharge 绝对破产解除令 -X_dY>>s  
absolute profit margin 绝对利润幅度 u{%dm5  
absolute value 实值；绝对值 /#g P#Z%  
absolutely vested interest 绝对既得权益 }}gtz-w  
absorbed cost 已吸收成本；已分摊成本 s&F& *5W  
absorption 吸收；分摊；合并 [SU;U['7  
absorption rate 吸收率；摊配率；分摊率 yGvBQ2kY b  
ACB Finance Limited 亚洲商业财务有限公司 KK, t!a  
acceptable form of reciprocity 合理的互惠条件 w5* Z\t5  
acceptable rate 适当利率；适当汇率 fHiS'R  
acceptance agreement 承兑协议 A#8J6xcSrL  
acceptance for honour 参加承兑 -SUK[<=X  
acceptor 承兑人；接受人；受票人 %abc-q  
acceptor for honour 参加承兑人 6\vaR#  
accident insurance 意外保险 p&k%d, *  
Accident Insurance Association of Hong Kong 香港意外保险公会 XS=f>e1<W  
accident insurance scheme 意外保险计划 AfvIzsT0  
accident year basis 意外年度基准 V2 >+s y  
accommodation 通融；贷款 ?(Ytc)  
accommodation bill 通融票据；空头票据 3#N`n |UgC  
accommodation party 汇票代发人 $nr=4'yZ  
account balance 帐户余额；帐户结余 e3,@prr  
account book 帐簿 V-kx=M"k  
account collected in advance 预收款项 ,C0D|q4/!.  
account current book 往来帐簿 2"IDz01ne  
account of after-acquired property 事后取得的财产报告 UT_kw}1 o  
account of defaulter 拖欠帐目 a [@Y>  
account payable 应付帐款 )LTX.Kg  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /Csk"IfuO  
account receivable 应收帐款 l-$5CO  
account receivable report 应收帐款报表 ;*njS 1@  
account statement 结单；帐单；会计财务报表 W:
JR\KKU  
account title 帐户名称；会计科目 K@tELYb  
accountant's report 会计师报告 g9@H4y6fe=  
Accountant's Report Rules 会计师报告规则 bi[g4,`Z;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q PrP3DK  
Accounting Arrangements 《会计安排》 `wKd##v'@  
accounting basis 会计基础
r7-H`%.  
accounting by Official Receiver 破产管理署署长呈交的帐目 W0XfU`  
Accounting Circular 《会计通告》 vOo-
jUKs  
accounting class 会计类别 ]DjnzClx  
accounting date 记帐日期；会计结算日期 qi$nG_<<Z  
accounting for money 款项核算 KW(^-:wmr  
Accounting Officer 会计主任 \hI|I!sDWy  
accounting period 会计报告期；会计期 qyzH*#d=Cf  
accounting policy 会计政策；会计方针 `Gh J)WA<  
accounting practice 会计惯例 /<1zzeHRSD  
accounting principle 会计准则 _o? I=UN2:  
accounting record 会计记录 }U|0F#0$  
accounting report 会计报告 u4h.\ul8%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 lQ&J2H<
w  
Accounting Society of China 中国会计学会 $},_O8R  
accounting statement 会计报表 c!N#nt_<  
accounting system 会计制度；会计系统 @6b4
YV h  
accounting transaction 会计事项；帐务交易 kQD~v+u {`  
accounting treatment 会计处理 @*BVS'\  
accounting year 会计年度 2`J#)f|  
accretion 增值；添加 {9vMc  
accrual 应计项目；应累算数目 q\xsXM  
accrual basis 应计制；权责发生制 l~mj>$  
accrual basis accounting 应计制会计；权责发生制会计 T_[  
accrue 应累算；应计 <Vl`EfA(  
accrued benefit 应累算利益 cCs@[D#O1  
accrued charges 应计费用 gO#%*  W  
accrued cumulative preference share dividend 应累算的累积优先股股息 9r>iP L2H  
accrued expenses 应累算费用 `=%G&_3_<  
accrued interest payable 应付利息；应计未付利息 S 9|^VU  
accrued interest receivable 应收利息；应计未收利息 pZKK7
  
accrued right 累算权益 gts09{"}Y  
accruing profit 应累算的利润 (t5vBUj  
accumulated fiscal reserve 累积财政储备 mYbu1542'n  
accumulated profit 累积利润；滚存溢利 |lN=q44I  
accumulated reserve 累积储备 s
9SUj^  
accumulation of surplus income 累积收益盈余 gfiFRwC`v  
acquired assets 既得资产 a]!u go}  
acquisition 收购；购置；取得 W&HxMi  
acquisition cost 购置成本 lib} dk  
acquisition expenses 购置费用 }U?:al/m  
acquisition of 100% interest 收购全部股权 6Ev+!!znu  
acquisition of control 取得控制权 `+i/rc1.  
acquisition of fixed assets 购置固定资产 .Hg{$SAC(w  
acquisition of shell “买壳” `4wy *!]  
acquisition price 收购价 f9t+x+ Z  
act of God 天灾 2 SU  
acting partner 执事合伙人 Zt}b}Bz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 J;ycAF~  
active partner 积极参与的合伙人 %4})_h?j  
active trading 交投活跃 @ 6*eS+t\  
actual circulation 实际流通 E {UhM q7  
actual cost 实际成本 mR~S$6cc  
actual expenditure 实际开支；实际支出 >M^:x-mib  
actual income 实际入息；实际收入；实际收益 Fb ~h{  
actual market 现货市场 qp{~OW3  
actual price 现货价；实际价格 xeKm} MN]S  
actual profit 实际利润 vhzz(UPUt  
actual quotation 实盘；实际价位；实际报价 Y.kc,~vYL  
actual year basis 按实际年度计算 "n{JH9sA:  
actuals 实货 5=V29  
actuarial investigation 精算调查 @u`m 6``T  
actuarial principle 精算原则 r{f
$n  
actuarial report 精算师报告 /Mj|Px%  
Actuarial Society of Hong Kong 香港精算学会 VVfTFi<  
actuarial valuation 精算师估值 bI 8')a  
actuary 精算师 BZIU@^Q_Y[  
ad referendum agreement 暂定协议；有待覆核的协定 ^!$=(jh.  
ad valorem duty 从价税；按值征税 7Kpv fyL{  
ad valorem duty system 从价税制 ";^_[n
 
ad valorem fee 从价费 !wC( ]Y  
ad valorem tariff 从价关税 ,+X:#$  
additional allowance 额外免税额 S5r.so
 
additional amount for unexpired risk 未过期风险的额外款额
j
s!C`]1  
additional assessable profit 补加应评税利润 *VUJ);7k  
additional assessment 补加评税 kx;7/fH  
additional commitment 额外承担 ]Bs{9=2  
additional commitment vote 额外承担拨款 `l %,4qR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %3. np  
additional dependent parent allowance 供养父母额外免税额 _|{Z850AS  
additional provision 额外拨款 [fY7|  
additional stamp duty 附加印花税 -j
1]H"-  
additional tax 补加税罚款；补加税款 @'y
8* _  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?1r<`o3l\  
adjudged bankrupt 被裁定破产 ( X+2vN  
adjudicated bankrupt 裁定破产人 "~KTLf  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *;Cpz[N  
adjudication of bankruptcy 裁定破产；宣告破产 3QF[@8EH{  
adjudication of insolvency 裁定无力偿还债务 _C19eW'  
adjusted actual 经调整的实数；调整后的实数 Cxe(iwa.
 
adjusted current assets 经调整的流动资产；调整后的流动资产 mQ9shdvt-  
adjusted figure 经调整的数字；调整后的数额 Bn.5ivF3  
adjusted liabilities 经调整的负债；调整后的负债 nWhf  
adjusted loss 经调整的亏损；调整后的亏损 y1[@4T
Y]  
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 (iIzoEpb8W  
adjusted profit 经调整的利润；调整后的利润 @LSX@V   
adjusted surplus 经调整的盈余额；调整后的盈余额 AUES;2WL  
adjusted value 经调整的价值；调整后的价值 wFjQ1
<s=  
adjustment 调整；修订；理算〔保险〕 =5:S"WNj  
adjustment centre 调剂中心 Z~[eG"6zI  
adjustment lag 调整过程的时间差距；调整时差  ?$y/b}8  
adjustment mechanism 调整机制 tY:,9eh7B  
adjustment of loss 亏损调整 ab#z&jg!  
adjustment process 调整过程；调整程序 K /%5\h  
adjustment range 调整幅度 (*,R21<%  
administered exchange rate 受管制汇率 hjhZ":I.