[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: !8Rsz:7^-  
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A share Ａ股；甲类股份 l 4zl|6%  
abatement of tax 减税；减扣免税额 1q])"l"<  
ABN AMRO Bank N.V. 荷兰银行 \Qh{uk[  
above-the-line expenditure 线上项目支出；经常预算支出 ZZ<uiN$  
above-the-line receipt 线上项目收入；经常预算收入 B}%B4&Ij  
ABSA Asia Limited 南非联合亚洲有限公司 fI5]ed eS  
absolute change 绝对数值变更 ]pZxbs&Vb  
absolute expenditure 实际开支 "gcHcboU5$  
absolute guideline figure 绝对准则数字 &vf%E@<  
absolute interest 绝对权益 |hp_<F9.  
absolute order of discharge 绝对破产解除令 %V>Ss9;/8  
absolute profit margin 绝对利润幅度 F ;o ^.  
absolute value 实值；绝对值 P,2FH2Eyj  
absolutely vested interest 绝对既得权益 SD"'  
absorbed cost 已吸收成本；已分摊成本 bOt6q/f  
absorption 吸收；分摊；合并 L"w% ew  
absorption rate 吸收率；摊配率；分摊率
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ACB Finance Limited 亚洲商业财务有限公司 \,-t]$9  
acceptable form of reciprocity 合理的互惠条件 ;\F3~rl  
acceptable rate 适当利率；适当汇率 %6\e_y%  
acceptance agreement 承兑协议 1keH1[  
acceptance for honour 参加承兑 w"Q6'/P  
acceptor 承兑人；接受人；受票人 K8sgeX|  
acceptor for honour 参加承兑人 QJL%J  
accident insurance 意外保险 hPs7mnSW  
Accident Insurance Association of Hong Kong 香港意外保险公会
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accident insurance scheme 意外保险计划 \GL!x 7s1A  
accident year basis 意外年度基准 p7UdZOi2  
accommodation 通融；贷款 -R ^OYgF  
accommodation bill 通融票据；空头票据 y<Hka'(%  
accommodation party 汇票代发人 3fS+,>s\O  
account balance 帐户余额；帐户结余 b h%@Lo  
account book 帐簿 }
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account collected in advance 预收款项 1@&i ju5  
account current book 往来帐簿 IXm}WTgF!  
account of after-acquired property 事后取得的财产报告 8i H'cX  
account of defaulter 拖欠帐目 ` D0>L'  
account payable 应付帐款 <5R`E(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 F~;G[6}  
account receivable 应收帐款 Hm>M}MF3  
account receivable report 应收帐款报表 sD|P*ir  
account statement 结单；帐单；会计财务报表 #kO.'oIl  
account title 帐户名称；会计科目 .eg?FB'7  
accountant's report 会计师报告 I7b_dJD;*  
Accountant's Report Rules 会计师报告规则 [Yo3=(7J  
accounting and auditing procedure 会计与审计程序；会计与核数程序 tE i-0J  
Accounting Arrangements 《会计安排》 :ET05MFs\#  
accounting basis 会计基础 Q\pTyNAYn  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^BDM'  
Accounting Circular 《会计通告》 DAZzc :1Aj  
accounting class 会计类别 RTPxAp+\5  
accounting date 记帐日期；会计结算日期 V/X4WZs|i  
accounting for money 款项核算 [D8u.8q  
Accounting Officer 会计主任 gnW]5#c@  
accounting period 会计报告期；会计期 HgHhc&-  
accounting policy 会计政策；会计方针 >zYO1.~  
accounting practice 会计惯例 "|{3V:e>a  
accounting principle 会计准则 zh5$$*\  
accounting record 会计记录 s:_M+_7_  
accounting report 会计报告 +(v<_#wR-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y<~Nx~w{  
Accounting Society of China 中国会计学会 K+9oV[DMs  
accounting statement 会计报表 7MRu=Z.-b  
accounting system 会计制度；会计系统 z:RclDm  
accounting transaction 会计事项；帐务交易 wz!a;]agg  
accounting treatment 会计处理 ~]+-<O^U~  
accounting year 会计年度
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accretion 增值；添加 >C6wm^bl  
accrual 应计项目；应累算数目 BXNt@%  
accrual basis 应计制；权责发生制 ~i `@  
accrual basis accounting 应计制会计；权责发生制会计 G#V}9l
8Q  
accrue 应累算；应计 5|&:l8=  
accrued benefit 应累算利益 m7zx,bz>  
accrued charges 应计费用 ")J\} $r  
accrued cumulative preference share dividend 应累算的累积优先股股息 JfJUOaL  
accrued expenses 应累算费用 $U,`M"  
accrued interest payable 应付利息；应计未付利息 <SiD m-=E  
accrued interest receivable 应收利息；应计未收利息 #41fRmzC  
accrued right 累算权益 =5NM =K  
accruing profit 应累算的利润 Hwr# NKz-  
accumulated fiscal reserve 累积财政储备 K\Oz ~,z  
accumulated profit 累积利润；滚存溢利 4vri=P 2%  
accumulated reserve 累积储备 +&LzLF.bK  
accumulation of surplus income 累积收益盈余 )XB
31^  
acquired assets 既得资产  2C9wOO  
acquisition 收购；购置；取得 6`sOhVD  
acquisition cost 购置成本
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acquisition expenses 购置费用 h/h`?vWu  
acquisition of 100% interest 收购全部股权 f1cQ*#2~  
acquisition of control 取得控制权 <E2+P,Lgw  
acquisition of fixed assets 购置固定资产 'r KDw06/  
acquisition of shell “买壳” {@T8i^EI  
acquisition price 收购价 pdcP;.  
act of God 天灾 Ka[@-XH  
acting partner 执事合伙人 LnQm2uF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Of)EBa<5^  
active partner 积极参与的合伙人 ]+1?T)<!  
active trading 交投活跃 @"BvyS,p  
actual circulation 实际流通 nC^|83  
actual cost 实际成本 ,| gX?[o  
actual expenditure 实际开支；实际支出 (kpn"]^
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actual income 实际入息；实际收入；实际收益 ML6V,V/e  
actual market 现货市场 l0cws`V  
actual price 现货价；实际价格 bM]\mo>z<  
actual profit 实际利润 OiB*,TWV  
actual quotation 实盘；实际价位；实际报价 C-@  
actual year basis 按实际年度计算 Evd
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actuals 实货 {}Y QB'}  
actuarial investigation 精算调查 kV@*5yc ?R  
actuarial principle 精算原则 i ! wzID  
actuarial report 精算师报告 ;p~&G"-C`  
Actuarial Society of Hong Kong 香港精算学会 DlB"o.  
actuarial valuation 精算师估值 :
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actuary 精算师 <VP@#  
ad referendum agreement 暂定协议；有待覆核的协定 (<ybst6+I  
ad valorem duty 从价税；按值征税 |*4)G6J@n  
ad valorem duty system 从价税制 auOYi<<>W  
ad valorem fee 从价费 GO@pwq<  
ad valorem tariff 从价关税 b6Jv|1w'  
additional allowance 额外免税额 4:$?u}9[:[  
additional amount for unexpired risk 未过期风险的额外款额 
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additional assessable profit 补加应评税利润 b .9]b  
additional assessment 补加评税
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additional commitment 额外承担 ny:c&XS  
additional commitment vote 额外承担拨款 &]VCZQL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x)6yWr[ri%  
additional dependent parent allowance 供养父母额外免税额 zx7*Bnu0  
additional provision 额外拨款 {7^7)^@  
additional stamp duty 附加印花税 .
e2qa  
additional tax 补加税罚款；补加税款 MpbH!2J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <UJgl{-  
adjudged bankrupt 被裁定破产 iqecm]Z0  
adjudicated bankrupt 裁定破产人 ajy.K'B*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 h,Y MR3:X  
adjudication of bankruptcy 裁定破产；宣告破产 {r2-^QHF  
adjudication of insolvency 裁定无力偿还债务 }Sa2s&[<  
adjusted actual 经调整的实数；调整后的实数 |;q*Zy(  
adjusted current assets 经调整的流动资产；调整后的流动资产 m ys5B}  
adjusted figure 经调整的数字；调整后的数额 /kLX f_  
adjusted liabilities 经调整的负债；调整后的负债 #84p
RU~  
adjusted loss 经调整的亏损；调整后的亏损 zuOx@T^  
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 [V`j@dV  
adjusted profit 经调整的利润；调整后的利润 A3%s5`vNvH  
adjusted surplus 经调整的盈余额；调整后的盈余额 Fy-+? ~  
adjusted value 经调整的价值；调整后的价值 WXj}gL`  
adjustment 调整；修订；理算〔保险〕 Mf0g)X}1  
adjustment centre 调剂中心 ]saf<?fzr  
adjustment lag 调整过程的时间差距；调整时差 ocwRU0+j  
adjustment mechanism 调整机制 >b;fhdd:4  
adjustment of loss 亏损调整 <Vp7G%"'W  
adjustment process 调整过程；调整程序 4ew|5Zex.~  
adjustment range 调整幅度 Vm]ltiTVk  
administered exchange rate 受管制汇率 hvu>P {