[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: Pm]lr|Q{I  
vaL P_V  
A share Ａ股；甲类股份 A%cJ5dF8~  
abatement of tax 减税；减扣免税额 [Z2{S-)UM  
ABN AMRO Bank N.V. 荷兰银行 e'sS",o*  
above-the-line expenditure 线上项目支出；经常预算支出 Z,DSTP\|  
above-the-line receipt 线上项目收入；经常预算收入 1k]L,C X  
ABSA Asia Limited 南非联合亚洲有限公司 #^}s1 4n  
absolute change 绝对数值变更 5@J]#bp0M  
absolute expenditure 实际开支 Rk-G|52g  
absolute guideline figure 绝对准则数字 z(u,$vZ_  
absolute interest 绝对权益 jwg*\HO,s  
absolute order of discharge 绝对破产解除令 "g*`G<W_s  
absolute profit margin 绝对利润幅度 'ka}x~
EF  
absolute value 实值；绝对值 <G 0Ut6J>  
absolutely vested interest 绝对既得权益 XmP,3KG2{S  
absorbed cost 已吸收成本；已分摊成本 `
oTV)J'~  
absorption 吸收；分摊；合并 HV'M31m~q  
absorption rate 吸收率；摊配率；分摊率 QUm[7<"  
ACB Finance Limited 亚洲商业财务有限公司 S5:&_&R8[  
acceptable form of reciprocity 合理的互惠条件 =w3cF)&  
acceptable rate 适当利率；适当汇率 1*e7NJ/.,  
acceptance agreement 承兑协议 Xf{9rZ+  
acceptance for honour 参加承兑 )gD2wk(  
acceptor 承兑人；接受人；受票人 86eaX+F  
acceptor for honour 参加承兑人 o@hj.)u  
accident insurance 意外保险 LM(r3sonb  
Accident Insurance Association of Hong Kong 香港意外保险公会 b%KcS&-6  
accident insurance scheme 意外保险计划 @} +k]c25  
accident year basis 意外年度基准 f1S%p  
accommodation 通融；贷款 .mNw^>:cq  
accommodation bill 通融票据；空头票据 liqVfB%  
accommodation party 汇票代发人 =4sx(<  
account balance 帐户余额；帐户结余 |S~$IFN4  
account book 帐簿 IEd?-L  
account collected in advance 预收款项 K,6{c^qf  
account current book 往来帐簿 xSm~V3bc  
account of after-acquired property 事后取得的财产报告 zf]e"e  
account of defaulter 拖欠帐目 x+TdTe;p  
account payable 应付帐款 r7#.DJnN.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 F2MC)&#  
account receivable 应收帐款 mHAfKB  
account receivable report 应收帐款报表 YS@TQ?  
account statement 结单；帐单；会计财务报表 E,dUO;  
account title 帐户名称；会计科目 89j:YfA=v  
accountant's report 会计师报告 "%bU74>  
Accountant's Report Rules 会计师报告规则 0>46ZzxUZ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 r,3 \32[?  
Accounting Arrangements 《会计安排》 >K&chg@Hv  
accounting basis 会计基础 S_nAO\h  
accounting by Official Receiver 破产管理署署长呈交的帐目 NcHU)  
Accounting Circular 《会计通告》 pN_%>v"o  
accounting class 会计类别 K2\)9  
accounting date 记帐日期；会计结算日期 hT,rc Ikg:  
accounting for money 款项核算 mfF `K2R  
Accounting Officer 会计主任 ;" D~F  
accounting period 会计报告期；会计期 +]( #!}oH  
accounting policy 会计政策；会计方针 M6 8foeeN  
accounting practice 会计惯例 BR-wL3x b  
accounting principle 会计准则 L7nG5i  
accounting record 会计记录 ?`xm_udc  
accounting report 会计报告 ]
jPP]Z:y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 q!+:zZu  
Accounting Society of China 中国会计学会 ;y{(#X#  
accounting statement 会计报表 ;q5|If  
accounting system 会计制度；会计系统 R^=v&c{@  
accounting transaction 会计事项；帐务交易 #z70:-`.[M  
accounting treatment 会计处理 H+5+;`;  
accounting year 会计年度 2#00< t\  
accretion 增值；添加 =}@1Z~  
accrual 应计项目；应累算数目 DUH DFG  
accrual basis 应计制；权责发生制 KX3A|
  
accrual basis accounting 应计制会计；权责发生制会计 s|:1z"q  
accrue 应累算；应计 Q, "8Ty  
accrued benefit 应累算利益 QhLgFu  
accrued charges 应计费用 y<wd~!>Ubu  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]5K(}95&'  
accrued expenses 应累算费用 r&Qa;-4Pl  
accrued interest payable 应付利息；应计未付利息 j:>0XP  
accrued interest receivable 应收利息；应计未收利息 ycwkF$7  
accrued right 累算权益 ,KD?kSIf  
accruing profit 应累算的利润 7 , _b  
accumulated fiscal reserve 累积财政储备 [clwmx  
accumulated profit 累积利润；滚存溢利 G,c2 ?^
#n  
accumulated reserve 累积储备 Ud 2Tn*QmI  
accumulation of surplus income 累积收益盈余 )y Zr]  
acquired assets 既得资产 Jf0i$  
acquisition 收购；购置；取得 *W^a<Zm8>  
acquisition cost 购置成本 l!KPgR w  
acquisition expenses 购置费用 BX6kn/i  
acquisition of 100% interest 收购全部股权 e*}GQ  
acquisition of control 取得控制权 8h4]<T  
acquisition of fixed assets 购置固定资产 Fq!_VF^r  
acquisition of shell “买壳”  ^u#iz  
acquisition price 收购价 LXsZk|IhM  
act of God 天灾 2_6ON   
acting partner 执事合伙人 qX; F+~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 q_ryW$/_  
active partner 积极参与的合伙人 R*FDg;t4  
active trading 交投活跃 bq8Wvlv04  
actual circulation 实际流通 hQ!59  
actual cost 实际成本 S("dU`T?  
actual expenditure 实际开支；实际支出 <%`Rku  
actual income 实际入息；实际收入；实际收益 ZBFn  
actual market 现货市场 #d*gWwnx"  
actual price 现货价；实际价格 %l#X6jkt  
actual profit 实际利润 q,%Fvcmx+e  
actual quotation 实盘；实际价位；实际报价 ^W9O_5\g4a  
actual year basis 按实际年度计算 >Yk|(!v  
actuals 实货 WHOX<YJs  
actuarial investigation 精算调查 7jQVm{{.  
actuarial principle 精算原则 HZ}Igw.Z  
actuarial report 精算师报告 PB.'huu  
Actuarial Society of Hong Kong 香港精算学会 'RF`XX  
actuarial valuation 精算师估值 -:"KFc8A  
actuary 精算师 GA/afc,V  
ad referendum agreement 暂定协议；有待覆核的协定 o1?-+P/  
ad valorem duty 从价税；按值征税 2eeFaFif  
ad valorem duty system 从价税制 *h=>*t?I2  
ad valorem fee 从价费 U<q`f-  
ad valorem tariff 从价关税 W[a"&,okqO  
additional allowance 额外免税额 MEJX5qG6m  
additional amount for unexpired risk 未过期风险的额外款额 )8eb(!}7  
additional assessable profit 补加应评税利润 tPN CdA  
additional assessment 补加评税 u*W! !(P/  
additional commitment 额外承担 rFkZ'rp74b  
additional commitment vote 额外承担拨款 3A[<LnKR^E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 HS ]c~  
additional dependent parent allowance 供养父母额外免税额 _x3=i\O,  
additional provision 额外拨款 ($ /l_F  
additional stamp duty 附加印花税 /DyeMCY-  
additional tax 补加税罚款；补加税款 E{e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 n-],!pL^  
adjudged bankrupt 被裁定破产 : 8@eon}  
adjudicated bankrupt 裁定破产人 &7>]# *  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]jn1T^D'  
adjudication of bankruptcy 裁定破产；宣告破产 S@S4<R1{\  
adjudication of insolvency 裁定无力偿还债务 2 'D,1F  
adjusted actual 经调整的实数；调整后的实数 /Z!$bD  
adjusted current assets 经调整的流动资产；调整后的流动资产 CDXN%~0h  
adjusted figure 经调整的数字；调整后的数额 dT% eq7=  
adjusted liabilities 经调整的负债；调整后的负债 E8"&gblg  
adjusted loss 经调整的亏损；调整后的亏损 /]j
 {P4  
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 )?{!7/H F@  
adjusted profit 经调整的利润；调整后的利润 rPyjr(I"_  
adjusted surplus 经调整的盈余额；调整后的盈余额 "\
`Fu  
adjusted value 经调整的价值；调整后的价值 }!>\Ja<\  
adjustment 调整；修订；理算〔保险〕 IDD`N{EA  
adjustment centre 调剂中心 S5, u| H  
adjustment lag 调整过程的时间差距；调整时差 ts@Z5Yw*!  
adjustment mechanism 调整机制 tc)Md ]S  
adjustment of loss 亏损调整 (Fuu V{x|  
adjustment process 调整过程；调整程序 &"gX 7cK8  
adjustment range 调整幅度 )\VuN-d  
administered exchange rate 受管制汇率 rtQ{