[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: IES41y<  
$,}Qf0(S  
A share Ａ股；甲类股份 K3a>^g  
abatement of tax 减税；减扣免税额 LQ~L
B'L  
ABN AMRO Bank N.V. 荷兰银行 A1mYkG)l  
above-the-line expenditure 线上项目支出；经常预算支出 ( P  
above-the-line receipt 线上项目收入；经常预算收入 [t {vYo  
ABSA Asia Limited 南非联合亚洲有限公司 <m~T>Ql1  
absolute change 绝对数值变更 u4go*#  
absolute expenditure 实际开支  =|^X$H  
absolute guideline figure 绝对准则数字
"ugX /r$_  
absolute interest 绝对权益 j@%K*Gb`  
absolute order of discharge 绝对破产解除令 5wT',U"+  
absolute profit margin 绝对利润幅度 ;Gjv9:hUn  
absolute value 实值；绝对值 ~l;yr @  
absolutely vested interest 绝对既得权益 qPp1:a"   
absorbed cost 已吸收成本；已分摊成本 *K]>}  
absorption 吸收；分摊；合并 c ,Qw;  
absorption rate 吸收率；摊配率；分摊率 7~nIaT  
ACB Finance Limited 亚洲商业财务有限公司 9m%7
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acceptable form of reciprocity 合理的互惠条件 \/? ! 6~  
acceptable rate 适当利率；适当汇率 ON:LPf>"-  
acceptance agreement 承兑协议 Wpiv1GZ%c8  
acceptance for honour 参加承兑 B)(p9]q  
acceptor 承兑人；接受人；受票人 i)A`Vpn  
acceptor for honour 参加承兑人 Z)C:]}Ex  
accident insurance 意外保险 _bN) )9 3  
Accident Insurance Association of Hong Kong 香港意外保险公会  k/$Ja;  
accident insurance scheme 意外保险计划 ##SLwrg  
accident year basis 意外年度基准 \DG( 8l  
accommodation 通融；贷款 bx+(.F  
accommodation bill 通融票据；空头票据 gubb .EY  
accommodation party 汇票代发人 [d!Af4  
account balance 帐户余额；帐户结余 -0=}|$H.  
account book 帐簿 daaga}]d  
account collected in advance 预收款项 DR.3 J`?K  
account current book 往来帐簿 tXssejiE%  
account of after-acquired property 事后取得的财产报告 O JZ!|J8?  
account of defaulter 拖欠帐目 HV]~=Bw2I  
account payable 应付帐款 FE$M[^1_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6Y0/i,d*  
account receivable 应收帐款 ?K= gg<  
account receivable report 应收帐款报表 Y!K^-Y}  
account statement 结单；帐单；会计财务报表 J>,'P^  
account title 帐户名称；会计科目 eY 0Ly7  
accountant's report 会计师报告 V Z4nAG  
Accountant's Report Rules 会计师报告规则 ~ $ cm9>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 TMnT#ypf<5  
Accounting Arrangements 《会计安排》 8eg2o$k_,#  
accounting basis 会计基础  e B9m4  
accounting by Official Receiver 破产管理署署长呈交的帐目 {Sd@u$&  
Accounting Circular 《会计通告》 ,*9#c
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accounting class 会计类别 Yke<Wy1  
accounting date 记帐日期；会计结算日期 v.~Nv@+kR  
accounting for money 款项核算 -jcrXskb&N  
Accounting Officer 会计主任 %8bFQNd  
accounting period 会计报告期；会计期 ONg<  
accounting policy 会计政策；会计方针 oT9XJwqnv  
accounting practice 会计惯例 DYy@t^sC  
accounting principle 会计准则 ND)M3qp2(  
accounting record 会计记录 jk WBw.(  
accounting report 会计报告 B=o#LL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vZ1D3ytfG  
Accounting Society of China 中国会计学会 QjW~6Z.tI  
accounting statement 会计报表 
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accounting system 会计制度；会计系统 ss |6_H =  
accounting transaction 会计事项；帐务交易 >o=axZNa  
accounting treatment 会计处理 <uWJ>sg^6  
accounting year 会计年度 f"}0j|Gg  
accretion 增值；添加 hs -}:^S`  
accrual 应计项目；应累算数目 LiHXWi{s  
accrual basis 应计制；权责发生制 3V8j>&  
accrual basis accounting 应计制会计；权责发生制会计 l:kE^=6  
accrue 应累算；应计 qqO10~Xc  
accrued benefit 应累算利益 {<Xo,U7y  
accrued charges 应计费用 !'
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accrued cumulative preference share dividend 应累算的累积优先股股息 b{yH4)O  
accrued expenses 应累算费用 A-@-?AR  
accrued interest payable 应付利息；应计未付利息 ^YB\\a9  
accrued interest receivable 应收利息；应计未收利息 |?pYJkrYO  
accrued right 累算权益 T8M[eSbZ  
accruing profit 应累算的利润 K7d1(.  
accumulated fiscal reserve 累积财政储备 R,(+NT$
 
accumulated profit 累积利润；滚存溢利 +wPvQKVfI  
accumulated reserve 累积储备 U8.0L  
accumulation of surplus income 累积收益盈余 zL[U;  
acquired assets 既得资产 c+\Gd}IJq  
acquisition 收购；购置；取得 : u|UVp5  
acquisition cost 购置成本 <T=o]M$  
acquisition expenses 购置费用 ua.6 ?W)  
acquisition of 100% interest 收购全部股权 g'l7Jr3  
acquisition of control 取得控制权 w-q=.RSTn=  
acquisition of fixed assets 购置固定资产 s3f GX|;  
acquisition of shell “买壳” *< SU_dAh  
acquisition price 收购价 %Tm'aY"  
act of God 天灾 `(w kqa  
acting partner 执事合伙人 .jG.90  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (HP={MrV  
active partner 积极参与的合伙人 8mQd*GGu1  
active trading 交投活跃 Q=9VuTE  
actual circulation 实际流通 cR@
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actual cost 实际成本 _ jM6ej<  
actual expenditure 实际开支；实际支出 jak|LOp  
actual income 实际入息；实际收入；实际收益 @tU>~y{E  
actual market 现货市场 RWEgUDX^/  
actual price 现货价；实际价格 EWvid4QEi  
actual profit 实际利润 a6K$omu  
actual quotation 实盘；实际价位；实际报价 q=i,'.nS  
actual year basis 按实际年度计算 )F9V=PJE  
actuals 实货 =K& q;;h  
actuarial investigation 精算调查 A5J#x6@  
actuarial principle 精算原则 rt4|GVa  
actuarial report 精算师报告 jind!@}!  
Actuarial Society of Hong Kong 香港精算学会 Q0oDl8
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actuarial valuation 精算师估值 u>-uRz<)t  
actuary 精算师 9#A{C!75(y  
ad referendum agreement 暂定协议；有待覆核的协定 QH56 tQq  
ad valorem duty 从价税；按值征税 MJk:s[o  
ad valorem duty system 从价税制 Ub-k<]yZ  
ad valorem fee 从价费 ?eZ"UGZg'  
ad valorem tariff 从价关税 >5YYij5Aj  
additional allowance 额外免税额 )}k`X<~k  
additional amount for unexpired risk 未过期风险的额外款额 s?gXp{O?X  
additional assessable profit 补加应评税利润 @x\gk5  
additional assessment 补加评税 Uu<sntyv  
additional commitment 额外承担 ]&%X(jWyn  
additional commitment vote 额外承担拨款 l'X?S(fiV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qqR8E&Y{  
additional dependent parent allowance 供养父母额外免税额 F4%vEn\!  
additional provision 额外拨款 :Kt'Fm,s?  
additional stamp duty 附加印花税 c5e wG  
additional tax 补加税罚款；补加税款 bPHqZ*f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wqyrs|P  
adjudged bankrupt 被裁定破产 uh_2yw_  
adjudicated bankrupt 裁定破产人 |K
Qkmc  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 = rL L5<  
adjudication of bankruptcy 裁定破产；宣告破产 t@1bu$y  
adjudication of insolvency 裁定无力偿还债务
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adjusted actual 经调整的实数；调整后的实数 gE~]^B{  
adjusted current assets 经调整的流动资产；调整后的流动资产 0~0OQ/>7  
adjusted figure 经调整的数字；调整后的数额 39+6ZTqx
 
adjusted liabilities 经调整的负债；调整后的负债 "\l O1D  
adjusted loss 经调整的亏损；调整后的亏损 Zg#VZg1 2  
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 u:FFZ  
adjusted profit 经调整的利润；调整后的利润 #^FDFl  
adjusted surplus 经调整的盈余额；调整后的盈余额 ; OpN&q+  
adjusted value 经调整的价值；调整后的价值 LAT%k2%Wx  
adjustment 调整；修订；理算〔保险〕 j~a"z4
0  
adjustment centre 调剂中心 &/7D4!N]  
adjustment lag 调整过程的时间差距；调整时差 F3L'f2yBG  
adjustment mechanism 调整机制 Q5:8$ C}+  
adjustment of loss 亏损调整 Q-:IE T  
adjustment process 调整过程；调整程序 2UF ,W]  
adjustment range 调整幅度 [`eqma  
administered exchange rate 受管制汇率 UFLN/