[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: <"{+  

yqC+P  
A share Ａ股；甲类股份 Ho:}Bn g  
abatement of tax 减税；减扣免税额 YDdLD E  
ABN AMRO Bank N.V. 荷兰银行 ` 3vN R"  
above-the-line expenditure 线上项目支出；经常预算支出 hE9'F(87a  
above-the-line receipt 线上项目收入；经常预算收入 8o%E&Jg:  
ABSA Asia Limited 南非联合亚洲有限公司 U8Cw7u2  
absolute change 绝对数值变更 GF 9ZL  
absolute expenditure 实际开支 i:AjWC@]  
absolute guideline figure 绝对准则数字 H,/~=d: ^  
absolute interest 绝对权益 0 [*nAo  
absolute order of discharge 绝对破产解除令 5IwX\  
absolute profit margin 绝对利润幅度 iRkOH]+K  
absolute value 实值；绝对值 DKf}47y  
absolutely vested interest 绝对既得权益 G >I.  
absorbed cost 已吸收成本；已分摊成本 }u38:(^`ai  
absorption 吸收；分摊；合并 (0O`A~M3  
absorption rate 吸收率；摊配率；分摊率 VuP#b'g=|]  
ACB Finance Limited 亚洲商业财务有限公司 F<H`8*q9  
acceptable form of reciprocity 合理的互惠条件 bEEJVF0  
acceptable rate 适当利率；适当汇率 O[3q9*(  
acceptance agreement 承兑协议 mNGb} lR  
acceptance for honour 参加承兑 |F8;+nAVF#  
acceptor 承兑人；接受人；受票人 ".Tf<F  
acceptor for honour 参加承兑人 0W!VV=j<}  
accident insurance 意外保险 \5j22L9S  
Accident Insurance Association of Hong Kong 香港意外保险公会 qQ2  
accident insurance scheme 意外保险计划 x)%% 5  
accident year basis 意外年度基准 6C@0[Q\ER  
accommodation 通融；贷款 7H/!rx  
accommodation bill 通融票据；空头票据 1gf/#+$\  
accommodation party 汇票代发人 mkKRC;  
account balance 帐户余额；帐户结余 xP<H,og&x=  
account book 帐簿 "E4i >g  
account collected in advance 预收款项 9}?
 5p]%  
account current book 往来帐簿 ?w c3+?\J  
account of after-acquired property 事后取得的财产报告 GN}9$:  
account of defaulter 拖欠帐目 7%~VOB  
account payable 应付帐款 n0 fF,?gm  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
s /k  
account receivable 应收帐款 )w3XN A_V  
account receivable report 应收帐款报表 vQ9xG))  
account statement 结单；帐单；会计财务报表 x );?jxd  
account title 帐户名称；会计科目 2J>A;x_?  
accountant's report 会计师报告 * wQZ'  
Accountant's Report Rules 会计师报告规则 .q~,.yI&j  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =1uj
1.h  
Accounting Arrangements 《会计安排》 Ugee?;]lu  
accounting basis 会计基础 g&5pfrC [  
accounting by Official Receiver 破产管理署署长呈交的帐目 &</@0  
Accounting Circular 《会计通告》 #lLn='
4  
accounting class 会计类别 c@"i?  
accounting date 记帐日期；会计结算日期 3XYIbXnk  
accounting for money 款项核算 T3B|r<>I  
Accounting Officer 会计主任 :&\E\9  
accounting period 会计报告期；会计期 '/]fZ|  
accounting policy 会计政策；会计方针 _bvtJZ3i  
accounting practice 会计惯例 ijR*5#5h  
accounting principle 会计准则 }]Z,\lA  
accounting record 会计记录 ,<Do ^HB/  
accounting report 会计报告 "'
i [~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .DM1Knj  
Accounting Society of China 中国会计学会 &].1[&M]  
accounting statement 会计报表 3n=O8Fp  
accounting system 会计制度；会计系统 JsoWaD  
accounting transaction 会计事项；帐务交易 }I'>r(K  
accounting treatment 会计处理 ttJ:[ R'  
accounting year 会计年度 AS/\IHZ\  
accretion 增值；添加 rE' %MiIK  
accrual 应计项目；应累算数目 B'[3kJ'  
accrual basis 应计制；权责发生制 "KQ\F0/  
accrual basis accounting 应计制会计；权责发生制会计 [W7\c;Do  
accrue 应累算；应计 c^q O@%s  
accrued benefit 应累算利益 x]
jdx#'  
accrued charges 应计费用 P^d.,  
accrued cumulative preference share dividend 应累算的累积优先股股息 pCud` :o"  
accrued expenses 应累算费用 #,|_d>p:  
accrued interest payable 应付利息；应计未付利息 ybuSqFy`$  
accrued interest receivable 应收利息；应计未收利息 mc[_
>[m  
accrued right 累算权益 1.cUolnr  
accruing profit 应累算的利润 5{x[EXE'  
accumulated fiscal reserve 累积财政储备 ;7hX0AK  
accumulated profit 累积利润；滚存溢利 DI cyXZH<  
accumulated reserve 累积储备 @bVh?T0~F,  
accumulation of surplus income 累积收益盈余 4UX]S\X  
acquired assets 既得资产 p~{%f#V  
acquisition 收购；购置；取得 '~vSH9nx/  
acquisition cost 购置成本 ct4)faM  
acquisition expenses 购置费用 5eZg+ O  
acquisition of 100% interest 收购全部股权 2%No>w}/2  
acquisition of control 取得控制权 Ee?K|_\${  
acquisition of fixed assets 购置固定资产 9zGKQ|X)  
acquisition of shell “买壳” vp}>#&  
acquisition price 收购价 j]]ziz,E  
act of God 天灾 5)
zj){wL  
acting partner 执事合伙人 &4$43\(D  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [3;Y:&D  
active partner 积极参与的合伙人 '/]Aaf@U8  
active trading 交投活跃 k-Hfip[ro  
actual circulation 实际流通 Ga/\kO)x_  
actual cost 实际成本 onypwfIk)t  
actual expenditure 实际开支；实际支出 C Wl95g  
actual income 实际入息；实际收入；实际收益 (H|d 3  
actual market 现货市场 E9+O\"e9  
actual price 现货价；实际价格 eRWF7`HH+  
actual profit 实际利润 Fq\`1Ee{  
actual quotation 实盘；实际价位；实际报价 ]NhWhJ:  
actual year basis 按实际年度计算 j9 &AMg  
actuals 实货 JbD)}(G;  
actuarial investigation 精算调查 ,EJ [I^  
actuarial principle 精算原则 wQ/@+
$>  
actuarial report 精算师报告 .$E~.6J %i  
Actuarial Society of Hong Kong 香港精算学会 \iTPJcb5  
actuarial valuation 精算师估值 ^eT>R,aB  
actuary 精算师 9g,L1 W*  
ad referendum agreement 暂定协议；有待覆核的协定 ^ cd5Zl  
ad valorem duty 从价税；按值征税 yDBgSO{d  
ad valorem duty system 从价税制 KKTfxNxJn  
ad valorem fee 从价费 we).8%)'  
ad valorem tariff 从价关税 ENF@6]  
additional allowance 额外免税额 'C4Ll2  
additional amount for unexpired risk 未过期风险的额外款额 #3ro?w  
additional assessable profit 补加应评税利润 o2UJ*4  
additional assessment 补加评税 ~w}[ ._'#M  
additional commitment 额外承担 rVW'KN  
additional commitment vote 额外承担拨款 x/q$RcDOm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !suiqP1\*  
additional dependent parent allowance 供养父母额外免税额 oUS>p":  
additional provision 额外拨款 #a>!U'1|  
additional stamp duty 附加印花税 >qGR^yvb  
additional tax 补加税罚款；补加税款 &ZFAUE ,[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #)eJz1~  
adjudged bankrupt 被裁定破产 V\8 5  
adjudicated bankrupt 裁定破产人 >knR>96  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $GKm`I"  
adjudication of bankruptcy 裁定破产；宣告破产 >$9yQ9&|  
adjudication of insolvency 裁定无力偿还债务 /XK`v=~(l{  
adjusted actual 经调整的实数；调整后的实数 u5B/Em7,0  
adjusted current assets 经调整的流动资产；调整后的流动资产 ':>*=&  
adjusted figure 经调整的数字；调整后的数额 kEDZqUD  
adjusted liabilities 经调整的负债；调整后的负债 xb_:9  
adjusted loss 经调整的亏损；调整后的亏损 C3h! ?
5  
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 <^Nj~+G'  
adjusted profit 经调整的利润；调整后的利润 a;6\T*iJ!  
adjusted surplus 经调整的盈余额；调整后的盈余额 1:Gd{z  
adjusted value 经调整的价值；调整后的价值 S;<?nz3  
adjustment 调整；修订；理算〔保险〕 e-av@a3
  
adjustment centre 调剂中心 Hjkgy%N  
adjustment lag 调整过程的时间差距；调整时差 W3j|%  
adjustment mechanism 调整机制 W{/z-&  
adjustment of loss 亏损调整 [gY__  
adjustment process 调整过程；调整程序 7VBw@Rh  
adjustment range 调整幅度 tB?S0;yXjd  
administered exchange rate 受管制汇率 < tq9