[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: S3PW[R@=  
5m&{f>]T  
A share Ａ股；甲类股份 +^{;o0kcx  
abatement of tax 减税；减扣免税额 7=N=J<]pl  
ABN AMRO Bank N.V. 荷兰银行 |j&u2DM~#m  
above-the-line expenditure 线上项目支出；经常预算支出 0|9(oP/:  
above-the-line receipt 线上项目收入；经常预算收入 c5>&~^~>Tx  
ABSA Asia Limited 南非联合亚洲有限公司 A0#
K@  
absolute change 绝对数值变更 H6 ( ~6Bp5  
absolute expenditure 实际开支 `W e M
 
absolute guideline figure 绝对准则数字 EJO:3aKa  
absolute interest 绝对权益 G'q7@d{'  
absolute order of discharge 绝对破产解除令 ?d%
+85  
absolute profit margin 绝对利润幅度 cpz}!D  
absolute value 实值；绝对值 =L{lt9qQz  
absolutely vested interest 绝对既得权益 b{)9?%_  
absorbed cost 已吸收成本；已分摊成本 AGQCk*dm  
absorption 吸收；分摊；合并 fz31di9$  
absorption rate 吸收率；摊配率；分摊率 &_HSrU  
ACB Finance Limited 亚洲商业财务有限公司 #!u P>/  
acceptable form of reciprocity 合理的互惠条件 cRsLt/ Wr  
acceptable rate 适当利率；适当汇率 Mii-Q`.:  
acceptance agreement 承兑协议 .!RBhLH_g  
acceptance for honour 参加承兑 6* cm  
acceptor 承兑人；接受人；受票人 {g@Wd2-J}  
acceptor for honour 参加承兑人 8Y3c,p/gS>  
accident insurance 意外保险 S;M'qw
N  
Accident Insurance Association of Hong Kong 香港意外保险公会 z11;r]VI  
accident insurance scheme 意外保险计划 @riCR<fF  
accident year basis 意外年度基准 g2^7PtJg  
accommodation 通融；贷款 "Y}f"X|  
accommodation bill 通融票据；空头票据 c!T^JZBb  
accommodation party 汇票代发人 `sQ\j Nu  
account balance 帐户余额；帐户结余 Yr-a8aSTE5  
account book 帐簿 ePa:_?(  
account collected in advance 预收款项 }]>[FW  
account current book 往来帐簿 N5#qox$D  
account of after-acquired property 事后取得的财产报告 4,tMaQ  
account of defaulter 拖欠帐目 JQYIvo1,Q  
account payable 应付帐款 kX
zm  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'Sppm;?  
account receivable 应收帐款 s+(%N8B  
account receivable report 应收帐款报表 3hab51J  
account statement 结单；帐单；会计财务报表 !I-+wc{ss  
account title 帐户名称；会计科目 f)H6 nl7r  
accountant's report 会计师报告 fs&J%ku\  
Accountant's Report Rules 会计师报告规则 Gg|'T}0X  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )|@b GEk  
Accounting Arrangements 《会计安排》 25BW/23}e  
accounting basis 会计基础 TC?kuQI  
accounting by Official Receiver 破产管理署署长呈交的帐目 D-9zg\\'`  
Accounting Circular 《会计通告》 "5 PP<A,F(  
accounting class 会计类别 vP^]Y.6  
accounting date 记帐日期；会计结算日期 1>jG*tr  
accounting for money 款项核算 e &^BPzg  
Accounting Officer 会计主任 [6K2V:6:  
accounting period 会计报告期；会计期 Y;6<AIx>  
accounting policy 会计政策；会计方针 $SSE\+|3  
accounting practice 会计惯例 0){%4  
accounting principle 会计准则 Vo+d3  
accounting record 会计记录 ,pa,:k?  
accounting report 会计报告 \=Af AO@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 nL5Gr:SLo  
Accounting Society of China 中国会计学会 "h_]it};C  
accounting statement 会计报表 j|FGb:  
accounting system 会计制度；会计系统 >hoIJZP,  
accounting transaction 会计事项；帐务交易 fKOm\R47  
accounting treatment 会计处理 =rl/l8|P  
accounting year 会计年度 bW;0E%_  
accretion 增值；添加 KSIH1E  
accrual 应计项目；应累算数目 ih.UzPg  
accrual basis 应计制；权责发生制 Q\z3YUk  
accrual basis accounting 应计制会计；权责发生制会计 6?Q&>V26Y  
accrue 应累算；应计 Xx[ LK  
accrued benefit 应累算利益 7U:,:=  
accrued charges 应计费用 3:<+9X  
accrued cumulative preference share dividend 应累算的累积优先股股息 v\rOs+.s  
accrued expenses 应累算费用 $Rv}L'L  
accrued interest payable 应付利息；应计未付利息 }r]WB)_w  
accrued interest receivable 应收利息；应计未收利息 hghtF  
accrued right 累算权益 cBmo#:>'  
accruing profit 应累算的利润 Y:&1;`FBZ  
accumulated fiscal reserve 累积财政储备 J9)wt ?%j  
accumulated profit 累积利润；滚存溢利 daaUC  
accumulated reserve 累积储备 B7nMyoj  
accumulation of surplus income 累积收益盈余 Bjml
%  
acquired assets 既得资产 ItDe_|!L  
acquisition 收购；购置；取得 1@yXVD/  
acquisition cost 购置成本 0(Y$xg  
acquisition expenses 购置费用 cx|[P6d  
acquisition of 100% interest 收购全部股权 +1Si>I  
acquisition of control 取得控制权 vF;6Y(h>  
acquisition of fixed assets 购置固定资产 |(}uagfrd  
acquisition of shell “买壳” WEqHL,Uh]  
acquisition price 收购价 Bh:AY@k  
act of God 天灾 >ly= O  
acting partner 执事合伙人 W0tBF&E"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %83PbH  
active partner 积极参与的合伙人 (sS[F-2R7  
active trading 交投活跃 .2Q`. o)  
actual circulation 实际流通 c[!e*n!y  
actual cost 实际成本 idGkX ?  
actual expenditure 实际开支；实际支出 B5#a 4G.  
actual income 实际入息；实际收入；实际收益 NhCO C  
actual market 现货市场 <3P?rcd,5K  
actual price 现货价；实际价格 =ADAMP  
actual profit 实际利润 ?XsL4HIx  
actual quotation 实盘；实际价位；实际报价 \@pl:Os  
actual year basis 按实际年度计算 4@5rR~DQq  
actuals 实货 ?@|1>epgd  
actuarial investigation 精算调查 `>?\MWyu  
actuarial principle 精算原则 Mb\~W UWI  
actuarial report 精算师报告 & ?/h5<  
Actuarial Society of Hong Kong 香港精算学会 gwThhwR  
actuarial valuation 精算师估值 { YJ.BWr  
actuary 精算师 o80pmy7@  
ad referendum agreement 暂定协议；有待覆核的协定 XT{1!I(  
ad valorem duty 从价税；按值征税 qw%4j9}  
ad valorem duty system 从价税制 "M7ry9dDH  
ad valorem fee 从价费 A&$!s)8z  
ad valorem tariff 从价关税 `C=!8q  
additional allowance 额外免税额 8Qu7x[tK?  
additional amount for unexpired risk 未过期风险的额外款额 ?P<&8eY  
additional assessable profit 补加应评税利润 cIl^5eE^Pq  
additional assessment 补加评税 VOG DD
@  
additional commitment 额外承担 uz>s2I}B  
additional commitment vote 额外承担拨款 |1g2\5Re  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 IAnY+=^  
additional dependent parent allowance 供养父母额外免税额 jV:U%  
additional provision 额外拨款 XS9k&~)*  
additional stamp duty 附加印花税 QlJCdCSy  
additional tax 补加税罚款；补加税款 Bf1GHnXv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 q5lRc=.b[  
adjudged bankrupt 被裁定破产 *X%`MN  
adjudicated bankrupt 裁定破产人 `U2PlCf|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 yu#Jw  
adjudication of bankruptcy 裁定破产；宣告破产 feNr!/  
adjudication of insolvency 裁定无力偿还债务 QV{Nq=%]  
adjusted actual 经调整的实数；调整后的实数 T]Tz<w W(  
adjusted current assets 经调整的流动资产；调整后的流动资产 ji A$6dZU  
adjusted figure 经调整的数字；调整后的数额 4I:Jb;k>  
adjusted liabilities 经调整的负债；调整后的负债 *}
ay  
adjusted loss 经调整的亏损；调整后的亏损 4DuZF -y  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 {nryAXK  
adjusted profit 经调整的利润；调整后的利润 }y=7r!{@  
adjusted surplus 经调整的盈余额；调整后的盈余额 v bb mmv  
adjusted value 经调整的价值；调整后的价值 1(q!.l Pc  
adjustment 调整；修订；理算〔保险〕 Ug_zyfr  
adjustment centre 调剂中心 T:;e73  
adjustment lag 调整过程的时间差距；调整时差 vm8QKPy  
adjustment mechanism 调整机制 !G\1$"T$  
adjustment of loss 亏损调整 &\0LR?Nh  
adjustment process 调整过程；调整程序 7dPA>5"XD  
adjustment range 调整幅度 (y~da~  
administered exchange rate 受管制汇率 nn#A-x}~;b