[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: j 3/ I=  
/#<R  
A share Ａ股；甲类股份 F!k3/z  
abatement of tax 减税；减扣免税额 bQ%6z}r  
ABN AMRO Bank N.V. 荷兰银行 c<k=8P  
above-the-line expenditure 线上项目支出；经常预算支出 #|92+  
above-the-line receipt 线上项目收入；经常预算收入 W|2o^ V  
ABSA Asia Limited 南非联合亚洲有限公司 8m prK`p  
absolute change 绝对数值变更 #'5C*RO  
absolute expenditure 实际开支 !O*'mX  
absolute guideline figure 绝对准则数字 9\dpJ\  
absolute interest 绝对权益 7LFJi@*8  
absolute order of discharge 绝对破产解除令 ]VKM3[   
absolute profit margin 绝对利润幅度 \*a7o GyH>  
absolute value 实值；绝对值 H[WsHq;T+9  
absolutely vested interest 绝对既得权益  dmR>u
 
absorbed cost 已吸收成本；已分摊成本 kv!QO^;^Y  
absorption 吸收；分摊；合并 h+\+9^l6|  
absorption rate 吸收率；摊配率；分摊率 :D|5E
>o(  
ACB Finance Limited 亚洲商业财务有限公司 Q1 t-Z;X  
acceptable form of reciprocity 合理的互惠条件 zh.^> `   
acceptable rate 适当利率；适当汇率 XBr-UjQ  
acceptance agreement 承兑协议 {/)q=  
acceptance for honour 参加承兑 v3*y43  
acceptor 承兑人；接受人；受票人 OfE>8*RI4  
acceptor for honour 参加承兑人 iH`Q4  
accident insurance 意外保险 9 HiH6f^5  
Accident Insurance Association of Hong Kong 香港意外保险公会 /VmtQ{KTt+  
accident insurance scheme 意外保险计划 VYR<x QA  
accident year basis 意外年度基准 x>]14bLz  
accommodation 通融；贷款 ia9=&Hy])  
accommodation bill 通融票据；空头票据 _\2Ae\&c  
accommodation party 汇票代发人 8mm]>u$  
account balance 帐户余额；帐户结余 #NyfE|MKBC  
account book 帐簿 = :/4)  
account collected in advance 预收款项 P Nf_{4  
account current book 往来帐簿 _Xqa_6+/  
account of after-acquired property 事后取得的财产报告 YAdk3y~pL  
account of defaulter 拖欠帐目 MwuRxeRO-  
account payable 应付帐款 ufF>I  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %&5PZmnW  
account receivable 应收帐款 De-hHY{>  
account receivable report 应收帐款报表 3|0wD
:Dy  
account statement 结单；帐单；会计财务报表 m ?e::W  
account title 帐户名称；会计科目 : MEB] }  
accountant's report 会计师报告 3a\De(;  
Accountant's Report Rules 会计师报告规则 -u$U~?|`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8}?wi[T  
Accounting Arrangements 《会计安排》 /prR;'ks  
accounting basis 会计基础 eY V Jk7  
accounting by Official Receiver 破产管理署署长呈交的帐目 &}rmDx  
Accounting Circular 《会计通告》 0'ge}2^  
accounting class 会计类别 KU=+ 1,Jf  
accounting date 记帐日期；会计结算日期 t?(fDWd|-  
accounting for money 款项核算 u9*7Buou^  
Accounting Officer 会计主任 1\X_B`xwD  
accounting period 会计报告期；会计期 V<i_YLYmJe  
accounting policy 会计政策；会计方针 H[Q3M~_E  
accounting practice 会计惯例 h J H  
accounting principle 会计准则 ( }RJW:  
accounting record 会计记录 s/0bX M$^  
accounting report 会计报告 tuslkOE#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .Cu0G1  
Accounting Society of China 中国会计学会 JKF/z@Vbe\  
accounting statement 会计报表  X@Bg_9\i  
accounting system 会计制度；会计系统 4J{W8jX  
accounting transaction 会计事项；帐务交易 =.]{OT  
accounting treatment 会计处理 .O&[9`"'  
accounting year 会计年度 DP.Y<V)B  
accretion 增值；添加 |vPU]R>
6  
accrual 应计项目；应累算数目 O9P4r*prA  
accrual basis 应计制；权责发生制 s>I~%+V.?:  
accrual basis accounting 应计制会计；权责发生制会计 UZ;FrQ(l{  
accrue 应累算；应计 %%T?LRv  
accrued benefit 应累算利益 Vz]yJ:  
accrued charges 应计费用 )E*-  
accrued cumulative preference share dividend 应累算的累积优先股股息 98Y1-Z^ .  
accrued expenses 应累算费用 717OzrF}A?  
accrued interest payable 应付利息；应计未付利息 'x,6t66*"l  
accrued interest receivable 应收利息；应计未收利息 wD92Ava   
accrued right 累算权益 (,R\6  
accruing profit 应累算的利润 13p
.dp`  
accumulated fiscal reserve 累积财政储备 i
3vg7V.  
accumulated profit 累积利润；滚存溢利 7po;*?Ox  
accumulated reserve 累积储备 J6mUU3F9f  
accumulation of surplus income 累积收益盈余 20w4 '@sq  
acquired assets 既得资产 tkP& =$  
acquisition 收购；购置；取得 )S9}uOG#  
acquisition cost 购置成本 k{ $,FQ4  
acquisition expenses 购置费用 XzB3Xs?W2
 
acquisition of 100% interest 收购全部股权 -HvJ&O.V$  
acquisition of control 取得控制权 K?u:-
QX^  
acquisition of fixed assets 购置固定资产 Gce[RB:  
acquisition of shell “买壳” ~g}blv0q+B  
acquisition price 收购价 -FS!v^  
act of God 天灾 e\._M$l  
acting partner 执事合伙人 (_R!:H(]m  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ? CU;  
active partner 积极参与的合伙人 "8 ?6;!,  
active trading 交投活跃 7[1VFc#tf  
actual circulation 实际流通 %3yrX>Js
 
actual cost 实际成本
{S`Rr/E|%  
actual expenditure 实际开支；实际支出 qOAhBZ~  
actual income 实际入息；实际收入；实际收益 5&_R+g  
actual market 现货市场 [W99}bi$  
actual price 现货价；实际价格 G_}oI|B  
actual profit 实际利润 DAy|'%rF1-  
actual quotation 实盘；实际价位；实际报价 w{riXOjS4  
actual year basis 按实际年度计算  USJ4Z  
actuals 实货 C'PHbo:  
actuarial investigation 精算调查 E(*S]Z
[  
actuarial principle 精算原则 p.5 *`, )  
actuarial report 精算师报告 k>=wwPy  
Actuarial Society of Hong Kong 香港精算学会 G+tzp&G@  
actuarial valuation 精算师估值 | Pqs)Mb]  
actuary 精算师 O I:T#uk5  
ad referendum agreement 暂定协议；有待覆核的协定 0zk054F'  
ad valorem duty 从价税；按值征税 dKmPKeJM  
ad valorem duty system 从价税制 gX(8V*os^  
ad valorem fee 从价费 Gk!v-h9cq  
ad valorem tariff 从价关税 }p "HD R>  
additional allowance 额外免税额
Phx/9Kk  
additional amount for unexpired risk 未过期风险的额外款额 !4 6^}3  
additional assessable profit 补加应评税利润 jP+4'O!s[  
additional assessment 补加评税 :S,#*rPKBK  
additional commitment 额外承担 dAg a(<K  
additional commitment vote 额外承担拨款 IMVoNKW-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q/]tJ{FI  
additional dependent parent allowance 供养父母额外免税额 [J:vS t  
additional provision 额外拨款 1P6~IZVN  
additional stamp duty 附加印花税 <KJ18/  
additional tax 补加税罚款；补加税款 );= JoRQ{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F*Qw%  
adjudged bankrupt 被裁定破产 OxqP:kM  
adjudicated bankrupt 裁定破产人 sX@e1*YE_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gzw[^d  
adjudication of bankruptcy 裁定破产；宣告破产 W>+<r9Rt4  
adjudication of insolvency 裁定无力偿还债务 w$2-t  
adjusted actual 经调整的实数；调整后的实数 +K+ == mO&  
adjusted current assets 经调整的流动资产；调整后的流动资产 @^`
-VF
 
adjusted figure 经调整的数字；调整后的数额 &9^c-;Vs  
adjusted liabilities 经调整的负债；调整后的负债 D:){T>  
adjusted loss 经调整的亏损；调整后的亏损 QAX+oy  
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 lE  
adjusted profit 经调整的利润；调整后的利润 GhQ.}@*  
adjusted surplus 经调整的盈余额；调整后的盈余额 bXtA4O  
adjusted value 经调整的价值；调整后的价值 NbgP,-  
adjustment 调整；修订；理算〔保险〕 jQf1h|e  
adjustment centre 调剂中心 qo'pU/@  
adjustment lag 调整过程的时间差距；调整时差 lJq %me;4m  
adjustment mechanism 调整机制 &(wik#S  
adjustment of loss 亏损调整 q^,^tw  
adjustment process 调整过程；调整程序 ncihc$V<  
adjustment range 调整幅度 ?5Lom#^  
administered exchange rate 受管制汇率 q!NwfXJM