[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: w"Q6'/P  
Z'P>sV  
A share Ａ股；甲类股份 %nTgrgS(=  
abatement of tax 减税；减扣免税额
%Ts6M,Fpp  
ABN AMRO Bank N.V. 荷兰银行 \GL!x 7s1A  
above-the-line expenditure 线上项目支出；经常预算支出 /B$9B  
above-the-line receipt 线上项目收入；经常预算收入 -R ^OYgF  
ABSA Asia Limited 南非联合亚洲有限公司 y<Hka'(%  
absolute change 绝对数值变更 @l7~Zn  
absolute expenditure 实际开支 kE H(\3,l  
absolute guideline figure 绝对准则数字 3yWu-U \k  
absolute interest 绝对权益 i@=0fHiZQ  
absolute order of discharge 绝对破产解除令 @a08*"lbp  
absolute profit margin 绝对利润幅度 GOT@  
absolute value 实值；绝对值 q~[@(+zP5  
absolutely vested interest 绝对既得权益 Xknp*(9  
absorbed cost 已吸收成本；已分摊成本 j-egsKR  
absorption 吸收；分摊；合并 3D)gy9T&l  
absorption rate 吸收率；摊配率；分摊率 kZ&|.q1zki  
ACB Finance Limited 亚洲商业财务有限公司 or?@Ti;  
acceptable form of reciprocity 合理的互惠条件 #J1vN]g  
acceptable rate 适当利率；适当汇率 {*gO1TZt9  
acceptance agreement 承兑协议 C #A sA  
acceptance for honour 参加承兑 OF$0]V  
acceptor 承兑人；接受人；受票人 8JO
fx  
acceptor for honour 参加承兑人 6qW/Td|g  
accident insurance 意外保险 }:5_vH0  
Accident Insurance Association of Hong Kong 香港意外保险公会 i+x$Y)=  
accident insurance scheme 意外保险计划 IFr q\H0  
accident year basis 意外年度基准
Q.3oDq  
accommodation 通融；贷款 Q}pnb3J>T  
accommodation bill 通融票据；空头票据 HgHhc&-  
accommodation party 汇票代发人 E\3fL"lM  
account balance 帐户余额；帐户结余 ]}KoW?M
 
account book 帐簿 So&an !  
account collected in advance 预收款项 I9sx*'  
account current book 往来帐簿 <M(Jqb cWa  
account of after-acquired property 事后取得的财产报告 2~:jg1  
account of defaulter 拖欠帐目 8<,b5  
account payable 应付帐款 Pm2T
!0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 b)7uz>I  
account receivable 应收帐款 N!7r~B   
account receivable report 应收帐款报表 q|*}>=NX  
account statement 结单；帐单；会计财务报表 e,Ih7-=Er,  
account title 帐户名称；会计科目 t7A '  
accountant's report 会计师报告 :lF[k`S T  
Accountant's Report Rules 会计师报告规则 -8sm^A>C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9.<dS  
Accounting Arrangements 《会计安排》 c,ccavv{I  
accounting basis 会计基础 N|Cx";,|FZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 m!{}Y]FZn  
Accounting Circular 《会计通告》 hD~P)@^  
accounting class 会计类别 L0v& m  
accounting date 记帐日期；会计结算日期 ]_cBd)3P}  
accounting for money 款项核算 S >E|A%  
Accounting Officer 会计主任 4>q^W$  
accounting period 会计报告期；会计期 +-b:XeHSZ  
accounting policy 会计政策；会计方针 eY3l^Su1  
accounting practice 会计惯例 HPc7Vo(  
accounting principle 会计准则 ?{bF3Mz=  
accounting record 会计记录 1J}i :i&  
accounting report 会计报告 -7GF2 @  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %+PWcCmn  
Accounting Society of China 中国会计学会 ^P5+ _P  
accounting statement 会计报表 pEUbP,3M:  
accounting system 会计制度；会计系统 Yzr RnVr  
accounting transaction 会计事项；帐务交易 ' 0iXx   
accounting treatment 会计处理 w]Q0}Z  
accounting year 会计年度 #St=%!  
accretion 增值；添加 7qfo%n"  
accrual 应计项目；应累算数目 )Fc`rY  
accrual basis 应计制；权责发生制 E0K'|*  
accrual basis accounting 应计制会计；权责发生制会计 Ql1HaC/5)-  
accrue 应累算；应计 
ftVA  
accrued benefit 应累算利益 ;DMv?-H  
accrued charges 应计费用 {@T8i^EI  
accrued cumulative preference share dividend 应累算的累积优先股股息 pdcP;.  
accrued expenses 应累算费用 UQGOCP_  
accrued interest payable 应付利息；应计未付利息  Vf:w.G A  
accrued interest receivable 应收利息；应计未收利息 oY!nM%z/  
accrued right 累算权益 19 h7 M  
accruing profit 应累算的利润 8&15kA  
accumulated fiscal reserve 累积财政储备 T6s~f$G  
accumulated profit 累积利润；滚存溢利 a );>  
accumulated reserve 累积储备 j, SOL9yg  
accumulation of surplus income 累积收益盈余 2?3D` `  
acquired assets 既得资产 HGuY-f  
acquisition 收购；购置；取得 ISHNeO8  
acquisition cost 购置成本 4"$K66yk@  
acquisition expenses 购置费用 +\SNaq~&  
acquisition of 100% interest 收购全部股权  &Gp~)%  
acquisition of control 取得控制权 (!h%) _?.l  
acquisition of fixed assets 购置固定资产 R[eQ}7;+  
acquisition of shell “买壳” e:9CD-  
acquisition price 收购价 wGd4:W  
act of God 天灾 F s^d-I  
acting partner 执事合伙人 sb 3l4(8g  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %@IZ41<C  
active partner 积极参与的合伙人 d4"KM+EP?  
active trading 交投活跃 9N(<OY+Dgm  
actual circulation 实际流通 "j+zd&*={  
actual cost 实际成本 d*%-r2K  
actual expenditure 实际开支；实际支出 x:TBZh?@$  
actual income 实际入息；实际收入；实际收益 3y!yz3E  
actual market 现货市场 (mq 7{;7y  
actual price 现货价；实际价格 auOYi<<>W  
actual profit 实际利润 EjsAV F [@  
actual quotation 实盘；实际价位；实际报价 iz'#K?PF_  
actual year basis 按实际年度计算 z/bJDSQ  
actuals 实货 :3qA7D}  
actuarial investigation 精算调查 0- GA,I_  
actuarial principle 精算原则 &5&C   
actuarial report 精算师报告 c5_?jKpl  
Actuarial Society of Hong Kong 香港精算学会
pg3B^  
actuarial valuation 精算师估值 \~H;Wt5  
actuary 精算师 S>~QuCMY  
ad referendum agreement 暂定协议；有待覆核的协定 ".&x`C  
ad valorem duty 从价税；按值征税 h1 \
)_jxA  
ad valorem duty system 从价税制 *G"vV>OSV  
ad valorem fee 从价费 L@*0wx`fU  
ad valorem tariff 从价关税 q2VQS1R`8  
additional allowance 额外免税额 "65@8xt==  
additional amount for unexpired risk 未过期风险的额外款额 >
S /Zd  
additional assessable profit 补加应评税利润 0mB]*<x8  
additional assessment 补加评税 ?}*A/-Hx0U  
additional commitment 额外承担 S5:`fo^5  
additional commitment vote 额外承担拨款 $M\[^g(q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 owA3>E5t&  
additional dependent parent allowance 供养父母额外免税额 x{u7#s1|/  
additional provision 额外拨款 o[AQ S`  
additional stamp duty 附加印花税 A8JEig 3Ix  
additional tax 补加税罚款；补加税款 XcJ'w  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Zf<M14iM
 
adjudged bankrupt 被裁定破产 bK `'zi  
adjudicated bankrupt 裁定破产人 k[oU}~*U+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y$3H$F.+  
adjudication of bankruptcy 裁定破产；宣告破产 <wwcPe}  
adjudication of insolvency 裁定无力偿还债务 nVI\Or [  
adjusted actual 经调整的实数；调整后的实数 x1)G!i  
adjusted current assets 经调整的流动资产；调整后的流动资产 9NwA5TP9_  
adjusted figure 经调整的数字；调整后的数额 ]}Hcb)'j@  
adjusted liabilities 经调整的负债；调整后的负债 M70Xdn  
adjusted loss 经调整的亏损；调整后的亏损 3=9yR**  
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 WXj}gL`  
adjusted profit 经调整的利润；调整后的利润 y4`<$gL   
adjusted surplus 经调整的盈余额；调整后的盈余额 ;u LD_1%  
adjusted value 经调整的价值；调整后的价值 )L#C1DP#  
adjustment 调整；修订；理算〔保险〕 Wt+aW  
adjustment centre 调剂中心 kvh}{@|-  
adjustment lag 调整过程的时间差距；调整时差 <a *X&P  
adjustment mechanism 调整机制 />fy@nPl|  
adjustment of loss 亏损调整 {N+ N4*  
adjustment process 调整过程；调整程序 't=\YFQ*v  
adjustment range 调整幅度 8:,E=swe  
administered exchange rate 受管制汇率 8;7Y}c