[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: {O)&5  
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A share Ａ股；甲类股份 $4 Uy3C+6  
abatement of tax 减税；减扣免税额 s?k[_|)!  
ABN AMRO Bank N.V. 荷兰银行 7h1gU  
above-the-line expenditure 线上项目支出；经常预算支出 NrcCUZ .:N  
above-the-line receipt 线上项目收入；经常预算收入 rzDJH:W{2  
ABSA Asia Limited 南非联合亚洲有限公司 K*$#D1hG  
absolute change 绝对数值变更 {R;M`EU>  
absolute expenditure 实际开支 V%lGJ]ZEa  
absolute guideline figure 绝对准则数字 C`wI6!  
absolute interest 绝对权益 D}sGBsOW  
absolute order of discharge 绝对破产解除令 #~;8#!X  
absolute profit margin 绝对利润幅度 'qAfei']  
absolute value 实值；绝对值 P*`xiTA  
absolutely vested interest 绝对既得权益 Cg pT(E\E  
absorbed cost 已吸收成本；已分摊成本 9Z'eBp  
absorption 吸收；分摊；合并 CDnz &?  
absorption rate 吸收率；摊配率；分摊率 &Fjilx'k  
ACB Finance Limited 亚洲商业财务有限公司 :-La $I>  
acceptable form of reciprocity 合理的互惠条件 493i*j5r)l  
acceptable rate 适当利率；适当汇率 \_nmfTr
!K  
acceptance agreement 承兑协议 Y,btL'[W  
acceptance for honour 参加承兑 mndl~/  
acceptor 承兑人；接受人；受票人 v&2@<I>  
acceptor for honour 参加承兑人 DA`sm  
accident insurance 意外保险 od*Z$Hb>'  
Accident Insurance Association of Hong Kong 香港意外保险公会 @T1+b"TC  
accident insurance scheme 意外保险计划 p"IS"k%  
accident year basis 意外年度基准 ?K {1S  
accommodation 通融；贷款 '%C.([  
accommodation bill 通融票据；空头票据 7CM03R[P  
accommodation party 汇票代发人 2Fgt)`{!  
account balance 帐户余额；帐户结余 _`i%9Ad.4  
account book 帐簿 Fx5d@WNa>  
account collected in advance 预收款项 ih |Ky+!  
account current book 往来帐簿 2,V+?'^j  
account of after-acquired property 事后取得的财产报告 :gscW&k  
account of defaulter 拖欠帐目 ([b!$o<v  
account payable 应付帐款 yr 2L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 86fK=G:>  
account receivable 应收帐款 (%yc5+f!  
account receivable report 应收帐款报表 'QojSq   
account statement 结单；帐单；会计财务报表 e~.?:7t  
account title 帐户名称；会计科目 :
5< 9/  
accountant's report 会计师报告 F(9 Y/UXH  
Accountant's Report Rules 会计师报告规则 #0
hNk%X=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,GkW. vEU  
Accounting Arrangements 《会计安排》 <W59mweW#5  
accounting basis 会计基础 q|i%)V`)-  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~X<cG=p~u  
Accounting Circular 《会计通告》 )S};k=kG  
accounting class 会计类别 t-*|Hfp*^  
accounting date 记帐日期；会计结算日期 92]ZiL?k  
accounting for money 款项核算 m+2`"1IE[  
Accounting Officer 会计主任 uk[< 6oxz  
accounting period 会计报告期；会计期 %m{.l4/!O  
accounting policy 会计政策；会计方针 %=9yzIjbAt  
accounting practice 会计惯例 3'*%R48P`  
accounting principle 会计准则 "lz[zFnO  
accounting record 会计记录 rp @  
accounting report 会计报告 >q@Sd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]]=fA 4(  
Accounting Society of China 中国会计学会 0T#xM(q[K  
accounting statement 会计报表 DwmU fZp  
accounting system 会计制度；会计系统 Fiu!!M6  
accounting transaction 会计事项；帐务交易 n<<=sj$\!  
accounting treatment 会计处理 (s$u_aq77  
accounting year 会计年度 #3K,V8(  
accretion 增值；添加 EEs-&  
accrual 应计项目；应累算数目 W.`Xm(y  
accrual basis 应计制；权责发生制
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accrual basis accounting 应计制会计；权责发生制会计 XQ3*  
accrue 应累算；应计 G/z\ ^Q  
accrued benefit 应累算利益 >$naTSJq  
accrued charges 应计费用 3<Z'F}lg  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;=-j;x  
accrued expenses 应累算费用 6UW:l|}4#2  
accrued interest payable 应付利息；应计未付利息 /pN'K5@  
accrued interest receivable 应收利息；应计未收利息 Cb{A:\>Q{  
accrued right 累算权益 yw.~trF&%  
accruing profit 应累算的利润 qfGtUkSSb  
accumulated fiscal reserve 累积财政储备 2Za,4'  
accumulated profit 累积利润；滚存溢利 u-QO>3oY6  
accumulated reserve 累积储备 l{6` k<J(  
accumulation of surplus income 累积收益盈余 y=9Dxst"V  
acquired assets 既得资产 aM{@1mBm  
acquisition 收购；购置；取得 & &" 'dL  
acquisition cost 购置成本 _2m[(P9d  
acquisition expenses 购置费用
Xqg.kX  
acquisition of 100% interest 收购全部股权 ~mK-8U4>K,  
acquisition of control 取得控制权 i}`_H^  
acquisition of fixed assets 购置固定资产 d]CviQUq  
acquisition of shell “买壳” =@JS88+  
acquisition price 收购价 +[whh  
act of God 天灾 jF2[bzY4  
acting partner 执事合伙人 cophAP  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6h2x
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active partner 积极参与的合伙人 ,](v?v.[4  
active trading 交投活跃 
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actual circulation 实际流通 Any Zi'  
actual cost 实际成本 Dd0Qp-:2  
actual expenditure 实际开支；实际支出 E7gHi$  
actual income 实际入息；实际收入；实际收益 BbrT f"`  
actual market 现货市场 w|}W(=#  
actual price 现货价；实际价格 =t3vbV  
actual profit 实际利润 E kBae=  
actual quotation 实盘；实际价位；实际报价 CF|moc:;  
actual year basis 按实际年度计算 *D?((_+  
actuals 实货 r(: 8!=~K  
actuarial investigation 精算调查 3}B5hht"D  
actuarial principle 精算原则 S<eZd./p6  
actuarial report 精算师报告 4=Tpi`  
Actuarial Society of Hong Kong 香港精算学会 5pRY&6So  
actuarial valuation 精算师估值 [jl2\3*  
actuary 精算师 -BA"3 S  
ad referendum agreement 暂定协议；有待覆核的协定 -`!_h[   
ad valorem duty 从价税；按值征税 d7"U WY^  
ad valorem duty system 从价税制 I9
}+(6  
ad valorem fee 从价费 )L |tn  
ad valorem tariff 从价关税 m~u|VgD  
additional allowance 额外免税额 (Sth:{;  
additional amount for unexpired risk 未过期风险的额外款额 F!7f_m0=  
additional assessable profit 补加应评税利润 '7x
xCj/*  
additional assessment 补加评税 >`7OcjLg  
additional commitment 额外承担 T8$%9&j!UE  
additional commitment vote 额外承担拨款 rI0)F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 atY*8I|  
additional dependent parent allowance 供养父母额外免税额  3L%WVCB  
additional provision 额外拨款 $gV
Lk.  
additional stamp duty 附加印花税 h/I@_?k+  
additional tax 补加税罚款；补加税款 eo1&.FQu  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jHAWK9fa  
adjudged bankrupt 被裁定破产 k)`$%[K8  
adjudicated bankrupt 裁定破产人 })@tA<+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6Z~Ya\~.g.  
adjudication of bankruptcy 裁定破产；宣告破产 M#OHY*  
adjudication of insolvency 裁定无力偿还债务 W|
ReLM\  
adjusted actual 经调整的实数；调整后的实数 Dd| "iA  
adjusted current assets 经调整的流动资产；调整后的流动资产 dh&W;zs  
adjusted figure 经调整的数字；调整后的数额 tC&fAE:S  
adjusted liabilities 经调整的负债；调整后的负债 b.#^sm
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adjusted loss 经调整的亏损；调整后的亏损 8+"10q-  
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 3->,So0Y  
adjusted profit 经调整的利润；调整后的利润 Hqvc7-c6  
adjusted surplus 经调整的盈余额；调整后的盈余额 LeY+p]n~  
adjusted value 经调整的价值；调整后的价值 r4E`'o[  
adjustment 调整；修订；理算〔保险〕 {Q)dU-\  
adjustment centre 调剂中心 E{uf\Fc
 
adjustment lag 调整过程的时间差距；调整时差 G%a] j  
adjustment mechanism 调整机制 ZA0i)(j*Mn  
adjustment of loss 亏损调整 6m9 7_NRO  
adjustment process 调整过程；调整程序 %=V"CJ$|  
adjustment range 调整幅度 0$tjNye  
administered exchange rate 受管制汇率 tXt:HVN