[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!
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A share Ａ股；甲类股份 bII pJQ1.[  
abatement of tax 减税；减扣免税额 b7 %Z~
 
ABN AMRO Bank N.V. 荷兰银行 YMx]i,u'+  
above-the-line expenditure 线上项目支出；经常预算支出 ~{lSc/SP|  
above-the-line receipt 线上项目收入；经常预算收入 KfD=3h=  
ABSA Asia Limited 南非联合亚洲有限公司 &g%9$*gmT  
absolute change 绝对数值变更 E0]B=-  
absolute expenditure 实际开支 Ib3n%AG  
absolute guideline figure 绝对准则数字 jz;N&62|  
absolute interest 绝对权益 @."_XL74  
absolute order of discharge 绝对破产解除令 +j Z,vKr  
absolute profit margin 绝对利润幅度 ^ur?da9z'  
absolute value 实值；绝对值 KPc`5X  
absolutely vested interest 绝对既得权益 CR3<9=Lv>  
absorbed cost 已吸收成本；已分摊成本 n?'I&0>M  
absorption 吸收；分摊；合并 ;zk& 7P0  
absorption rate 吸收率；摊配率；分摊率 =wbgZr^2  
ACB Finance Limited 亚洲商业财务有限公司 uL| Wuq  
acceptable form of reciprocity 合理的互惠条件 91'i7&~xdG  
acceptable rate 适当利率；适当汇率 X}x"+#\<@  
acceptance agreement 承兑协议 G+&ug`0]5  
acceptance for honour 参加承兑 !c+,OU[  
acceptor 承兑人；接受人；受票人 u*LMpTnn  
acceptor for honour 参加承兑人 3fA.DK[4[  
accident insurance 意外保险 9n\:grW  
Accident Insurance Association of Hong Kong 香港意外保险公会 p,#t[K  
accident insurance scheme 意外保险计划 W>$2BsO  
accident year basis 意外年度基准 g{0a]'ph  
accommodation 通融；贷款 .=@xTJh  
accommodation bill 通融票据；空头票据 tbMf_-g  
accommodation party 汇票代发人 W.u+R? a=  
account balance 帐户余额；帐户结余 .yK~FzL s  
account book 帐簿 I|&<!{Rq  
account collected in advance 预收款项 YQ/  
account current book 往来帐簿 mk*r^k`a  
account of after-acquired property 事后取得的财产报告 o%Ubn*  
account of defaulter 拖欠帐目 `b.KMOn  
account payable 应付帐款 $=&a0O#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ppL*#/jYt  
account receivable 应收帐款 ob= ](  
account receivable report 应收帐款报表 J)7m::%I  
account statement 结单；帐单；会计财务报表
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account title 帐户名称；会计科目 r:rM~``  
accountant's report 会计师报告 2;&K*>g&.  
Accountant's Report Rules 会计师报告规则 Fl8*dXG&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :@x_& b  
Accounting Arrangements 《会计安排》 LTs X{z  
accounting basis 会计基础 v/ $~ifY"  
accounting by Official Receiver 破产管理署署长呈交的帐目 p~LTu<*S  
Accounting Circular 《会计通告》 NA@ <v{z  
accounting class 会计类别 .AHf]X0  
accounting date 记帐日期；会计结算日期 o;w5;TkY  
accounting for money 款项核算 ~bC-0^/ 8|  
Accounting Officer 会计主任 4th*=ku  
accounting period 会计报告期；会计期 w8(8n&5  
accounting policy 会计政策；会计方针 @q(sig00nr  
accounting practice 会计惯例 [Q0n-b,Q  
accounting principle 会计准则 *yX5g,52-|  
accounting record 会计记录 {Sl#z}@s  
accounting report 会计报告 7\;4 d4u  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 st4WjX_Q  
Accounting Society of China 中国会计学会 kh7RQbNY<I  
accounting statement 会计报表  kD}w5 U  
accounting system 会计制度；会计系统 '.{tE*  
accounting transaction 会计事项；帐务交易 w; rQ\gj  
accounting treatment 会计处理 3haR/YN  
accounting year 会计年度 V= wWY*C  
accretion 增值；添加 {e35O(Y  
accrual 应计项目；应累算数目 Fq WW[Bgd  
accrual basis 应计制；权责发生制 g]$e-X@k  
accrual basis accounting 应计制会计；权责发生制会计 3P, ul*e  
accrue 应累算；应计 NUN~T (  
accrued benefit 应累算利益 I-glf?F)  
accrued charges 应计费用 $l W 7me  
accrued cumulative preference share dividend 应累算的累积优先股股息 Cf~vT"  
accrued expenses 应累算费用 v?Ds|  
accrued interest payable 应付利息；应计未付利息 D(X:dB50@  
accrued interest receivable 应收利息；应计未收利息 $c1zMkY)u  
accrued right 累算权益 59R%g .2Y  
accruing profit 应累算的利润 \3bT0^7B  
accumulated fiscal reserve 累积财政储备 A )q=.C#e  
accumulated profit 累积利润；滚存溢利 qpEK36Js  
accumulated reserve 累积储备 6d;_}  
accumulation of surplus income 累积收益盈余 uUIjntSF(  
acquired assets 既得资产 ._X|Ye9/  
acquisition 收购；购置；取得 !_ P-?u  
acquisition cost 购置成本 ,
tEd>  
acquisition expenses 购置费用 O)FkpZc@9c  
acquisition of 100% interest 收购全部股权 >2^|r8l5  
acquisition of control 取得控制权 |a
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acquisition of fixed assets 购置固定资产 ;5dA  
acquisition of shell “买壳” QAxR'.d  
acquisition price 收购价 "AuU5G 9'I  
act of God 天灾 W Te1E,M  
acting partner 执事合伙人 O$*\JL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _xz>O[unf  
active partner 积极参与的合伙人 ^D]y<@01  
active trading 交投活跃 w3>.d(Q  
actual circulation 实际流通 7`P1=`..  
actual cost 实际成本 oC  }  
actual expenditure 实际开支；实际支出 -)pVgf  
actual income 实际入息；实际收入；实际收益 uS|f|)U&  
actual market 现货市场 =XhxD<kI  
actual price 现货价；实际价格 S-7ryHH*0  
actual profit 实际利润 qKjUp"  
actual quotation 实盘；实际价位；实际报价 8mnzxtk  
actual year basis 按实际年度计算 =7vbcAJ\  
actuals 实货 _8{6&AmIw  
actuarial investigation 精算调查  m1#,B<6  
actuarial principle 精算原则 CkeqK  
actuarial report 精算师报告 EmYu]"${1  
Actuarial Society of Hong Kong 香港精算学会 d%lwg~@&|5  
actuarial valuation 精算师估值 KB`">zq$u  
actuary 精算师 krSOSWJ  
ad referendum agreement 暂定协议；有待覆核的协定 /4Sul*{hc  
ad valorem duty 从价税；按值征税 rx\f:-3g  
ad valorem duty system 从价税制 i}_d&.DbF  
ad valorem fee 从价费 UNhM:!A  
ad valorem tariff 从价关税 p9
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additional allowance 额外免税额 q6T>y%|FZ  
additional amount for unexpired risk 未过期风险的额外款额 WW3! ,ln_  
additional assessable profit 补加应评税利润 sOBuJx${m  
additional assessment 补加评税 |Qz"Z<sNYw  
additional commitment 额外承担 M1,1J-h  
additional commitment vote 额外承担拨款 "o>` Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &m~
 
additional dependent parent allowance 供养父母额外免税额 ZK?:w^Z  
additional provision 额外拨款 E>L_$J-A-  
additional stamp duty 附加印花税 9oA-Swc[  
additional tax 补加税罚款；补加税款 &
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 p}MH LM  
adjudged bankrupt 被裁定破产 #(dERET*  
adjudicated bankrupt 裁定破产人 FZ@8&T   
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &^JYIRn1\  
adjudication of bankruptcy 裁定破产；宣告破产 NB.&J7v  
adjudication of insolvency 裁定无力偿还债务 'qlWDt/  
adjusted actual 经调整的实数；调整后的实数 z\6/?5D#
v  
adjusted current assets 经调整的流动资产；调整后的流动资产 K/D,sH!  
adjusted figure 经调整的数字；调整后的数额 Y^ti;:  
adjusted liabilities 经调整的负债；调整后的负债 Mb\[` 4z  
adjusted loss 经调整的亏损；调整后的亏损 uTIl} N  
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 {3kI~s  
adjusted profit 经调整的利润；调整后的利润 S+M:{<AR  
adjusted surplus 经调整的盈余额；调整后的盈余额
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adjusted value 经调整的价值；调整后的价值 #M=d)}[  
adjustment 调整；修订；理算〔保险〕 ,}HnS)+  
adjustment centre 调剂中心 fS- 31<?  
adjustment lag 调整过程的时间差距；调整时差 -^<`v{} Dn  
adjustment mechanism 调整机制 w*qmC<D$A  
adjustment of loss 亏损调整 SO}en[()O  
adjustment process 调整过程；调整程序 bl-t>aO*.V  
adjustment range 调整幅度 xOXCCf/  
administered exchange rate 受管制汇率 F
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