[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: 2q*wYuc  
Xv+,Z<>iQ  
A share Ａ股；甲类股份 o4agaA3k  
abatement of tax 减税；减扣免税额 bV+2U  
ABN AMRO Bank N.V. 荷兰银行 U/_hH*N"!  
above-the-line expenditure 线上项目支出；经常预算支出 Of}C.N8  
above-the-line receipt 线上项目收入；经常预算收入 rE0%R+4?  
ABSA Asia Limited 南非联合亚洲有限公司 $oPc,zS-gL  
absolute change 绝对数值变更 oc#hAjB.  
absolute expenditure 实际开支 5=8t<v1Bn  
absolute guideline figure 绝对准则数字 #5iy^?N"w  
absolute interest 绝对权益 Kq(JHB+  
absolute order of discharge 绝对破产解除令 .Ad9(s  
absolute profit margin 绝对利润幅度 DVDzYR**4  
absolute value 实值；绝对值 |7${E^u  
absolutely vested interest 绝对既得权益 d\25  
absorbed cost 已吸收成本；已分摊成本 3rR1/\  
absorption 吸收；分摊；合并 .hnq>R\  
absorption rate 吸收率；摊配率；分摊率 3$.#\*s_4  
ACB Finance Limited 亚洲商业财务有限公司 [X*u`J  
acceptable form of reciprocity 合理的互惠条件 s'bTP(wl9  
acceptable rate 适当利率；适当汇率 1-E utq  
acceptance agreement 承兑协议 )KGz -!1c  
acceptance for honour 参加承兑 Pz0TAb  
acceptor 承兑人；接受人；受票人 U2v;GIo$yU  
acceptor for honour 参加承兑人 c0;rvw7  
accident insurance 意外保险 !OMCsUZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 hE<Sm*HU  
accident insurance scheme 意外保险计划 hD4>mpk  
accident year basis 意外年度基准 gdq6jz  
accommodation 通融；贷款 CTxP3a9]  
accommodation bill 通融票据；空头票据 YOUB%N9+  
accommodation party 汇票代发人 C~C`K%7  
account balance 帐户余额；帐户结余 +O.qYX  
account book 帐簿 9'@G7*Yn  
account collected in advance 预收款项 :6/$/`I0W  
account current book 往来帐簿 qh6rMqq  
account of after-acquired property 事后取得的财产报告 n
zbAQ3v  
account of defaulter 拖欠帐目 2'-84  
account payable 应付帐款 oxdX2"WwU  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Nr).*]g@~  
account receivable 应收帐款 KP7 {  
account receivable report 应收帐款报表 6YV"H  
account statement 结单；帐单；会计财务报表 @4]{ZUV  
account title 帐户名称；会计科目 c _!!DEe7  
accountant's report 会计师报告 c2?VjuB0  
Accountant's Report Rules 会计师报告规则 kt=&mq/B  
accounting and auditing procedure 会计与审计程序；会计与核数程序 a p2g^lQXq  
Accounting Arrangements 《会计安排》 "h|kf% W  
accounting basis 会计基础 `6;$Z)=.  
accounting by Official Receiver 破产管理署署长呈交的帐目 SpYmgL?wJ  
Accounting Circular 《会计通告》 Et0)6^-v  
accounting class 会计类别 B2|0.G|[j  
accounting date 记帐日期；会计结算日期 czpu^BT;;T  
accounting for money 款项核算 strM3j##x  
Accounting Officer 会计主任 A%HIfSzQBS  
accounting period 会计报告期；会计期 f\_PNZCc  
accounting policy 会计政策；会计方针 EPH" 5$8  
accounting practice 会计惯例 nK
S*y*  
accounting principle 会计准则 +Ln^<!P  
accounting record 会计记录 oe2*$\?.  
accounting report 会计报告 B5vLV@>]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6SH0 y  
Accounting Society of China 中国会计学会 6QbDU[  
accounting statement 会计报表 s(5hFuyg  
accounting system 会计制度；会计系统 2w8cJadT'p  
accounting transaction 会计事项；帐务交易 a{Y|`*7y
 
accounting treatment 会计处理 T$%QK?B  
accounting year 会计年度 }u3|w0~c)  
accretion 增值；添加 y*{zX=]l<  
accrual 应计项目；应累算数目 y&5 O
)  
accrual basis 应计制；权责发生制 LO)!Fj4|  
accrual basis accounting 应计制会计；权责发生制会计 {}ADsh@7d'  
accrue 应累算；应计 aK;OzB)  
accrued benefit 应累算利益 .BBJhXtrdu  
accrued charges 应计费用 `x#S.b  
accrued cumulative preference share dividend 应累算的累积优先股股息 7<MEMNYX  
accrued expenses 应累算费用 YW&K,)L@  
accrued interest payable 应付利息；应计未付利息 /7Pqy2sgE  
accrued interest receivable 应收利息；应计未收利息 !E?+1WDS0  
accrued right 累算权益 O!f37n-TB  
accruing profit 应累算的利润 UCfouQCj  
accumulated fiscal reserve 累积财政储备 EYj~Xj8_  
accumulated profit 累积利润；滚存溢利 IauLT;!X  
accumulated reserve 累积储备 `vAcCahM  
accumulation of surplus income 累积收益盈余 *nJ,|T  
acquired assets 既得资产 df@NV Ld  
acquisition 收购；购置；取得 MQx1|>rG  
acquisition cost 购置成本 gggD "alDx  
acquisition expenses 购置费用 abUO3 Y{  
acquisition of 100% interest 收购全部股权 {\0V
$#q   
acquisition of control 取得控制权 |TMn  
acquisition of fixed assets 购置固定资产 r|4D.O]  
acquisition of shell “买壳” BQ Vro;#Jc  
acquisition price 收购价 fv+ET:
T%  
act of God 天灾 "IzAvKPM  
acting partner 执事合伙人 )AkBo  
active market 买卖活跃的市场；交投畅旺的市场；旺市 n:/!{.  
active partner 积极参与的合伙人 hN!;Tny  
active trading 交投活跃 b)KEB9w  
actual circulation 实际流通 C 4C/  
actual cost 实际成本 \L~^c1s3r  
actual expenditure 实际开支；实际支出 2DFsMT>X  
actual income 实际入息；实际收入；实际收益 p h6'(,  
actual market 现货市场 '%ilF1#   
actual price 现货价；实际价格 upaP,ik}~  
actual profit 实际利润 dX)aD $m  
actual quotation 实盘；实际价位；实际报价 aHuMm&  
actual year basis 按实际年度计算 *`u|1}h|  
actuals 实货 P8By~f32_  
actuarial investigation 精算调查 /"D,gn1S*  
actuarial principle 精算原则 fb`x1Q  
actuarial report 精算师报告 I]W7FZ=o  
Actuarial Society of Hong Kong 香港精算学会 *izCXfW7
 
actuarial valuation 精算师估值 ^Z9bA(w8  
actuary 精算师 sGhw23   
ad referendum agreement 暂定协议；有待覆核的协定 ^SG>VfgC  
ad valorem duty 从价税；按值征税 !`?i>k?Q E  
ad valorem duty system 从价税制 6#*_d,xQT  
ad valorem fee 从价费 2?q>yL!Gz  
ad valorem tariff 从价关税 }g-w[w 7p  
additional allowance 额外免税额 2yn"K|  
additional amount for unexpired risk 未过期风险的额外款额 {v]L|e% {  
additional assessable profit 补加应评税利润 W7uX   
additional assessment 补加评税 qsoq1u,?  
additional commitment 额外承担 =l/Dc=[  
additional commitment vote 额外承担拨款 &}e>JgBe0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m0ra  
additional dependent parent allowance 供养父母额外免税额 ,.ivdg(/  
additional provision 额外拨款 Oo;]j)z  
additional stamp duty 附加印花税 TIiYic!_~  
additional tax 补加税罚款；补加税款 ,P}7e)3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 tkHmH/'7  
adjudged bankrupt 被裁定破产 B2]52Fg-"  
adjudicated bankrupt 裁定破产人 8,IF%Z+LI  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,hI$nF0}p  
adjudication of bankruptcy 裁定破产；宣告破产 JRz)A4P  
adjudication of insolvency 裁定无力偿还债务 B7'#8heDh  
adjusted actual 经调整的实数；调整后的实数 vb>F)po1}  
adjusted current assets 经调整的流动资产；调整后的流动资产 `B3-#!2X  
adjusted figure 经调整的数字；调整后的数额 Lw[=pe0
e  
adjusted liabilities 经调整的负债；调整后的负债 1O0. CC,p  
adjusted loss 经调整的亏损；调整后的亏损 su=MMr>  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 myX&Z F_9  
adjusted profit 经调整的利润；调整后的利润 n4dNGp7\`  
adjusted surplus 经调整的盈余额；调整后的盈余额 }WFI/W'  
adjusted value 经调整的价值；调整后的价值 #6|ve?`I  
adjustment 调整；修订；理算〔保险〕 h.#:7d(g  
adjustment centre 调剂中心 EoPvF`T  
adjustment lag 调整过程的时间差距；调整时差 +ho=0>  
adjustment mechanism 调整机制 ck0%H#BYY  
adjustment of loss 亏损调整 )-[$m%  
adjustment process 调整过程；调整程序 ._tEDY/1m  
adjustment range 调整幅度 <t(H+ykh  
administered exchange rate 受管制汇率 bR"4:b>K