[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: u5Tu~  
93[ &'  
A share Ａ股；甲类股份 fHV%.25  
abatement of tax 减税；减扣免税额 sF4+(9=  
ABN AMRO Bank N.V. 荷兰银行 je#OV,uHM  
above-the-line expenditure 线上项目支出；经常预算支出 GZt L-  
above-the-line receipt 线上项目收入；经常预算收入 h<0&|s*a)  
ABSA Asia Limited 南非联合亚洲有限公司 , RKl  
absolute change 绝对数值变更 a #`Y(R'  
absolute expenditure 实际开支 Y#<>N-X|kA  
absolute guideline figure 绝对准则数字 B B9+d"Sq  
absolute interest 绝对权益 G4;5$YGG  
absolute order of discharge 绝对破产解除令 B?gFFU61  
absolute profit margin 绝对利润幅度 )W,.xP  
absolute value 实值；绝对值 (~IoRhp^  
absolutely vested interest 绝对既得权益 '>:c:Tewy  
absorbed cost 已吸收成本；已分摊成本 b2r]>*Vc  
absorption 吸收；分摊；合并 y>! 8mDvZ  
absorption rate 吸收率；摊配率；分摊率 .+d.~jHX  
ACB Finance Limited 亚洲商业财务有限公司 PP-U.  
acceptable form of reciprocity 合理的互惠条件 "tF#]iQQ u  
acceptable rate 适当利率；适当汇率 5._1G| 3  
acceptance agreement 承兑协议 kMx^L;:n  
acceptance for honour 参加承兑 mDdL7I  
acceptor 承兑人；接受人；受票人 % B^BN|r  
acceptor for honour 参加承兑人 E' _6v  
accident insurance 意外保险 =THRyZCH  
Accident Insurance Association of Hong Kong 香港意外保险公会 j;yKL-ycB  
accident insurance scheme 意外保险计划 Y a/+|mv  
accident year basis 意外年度基准 `k.0d`3(  
accommodation 通融；贷款 |> zYUT[V  
accommodation bill 通融票据；空头票据 uc>]-4  
accommodation party 汇票代发人 aN?^vW<  
account balance 帐户余额；帐户结余 J?%ecCN  
account book 帐簿 BqtUL_jm  
account collected in advance 预收款项 zL!}YR@&u"  
account current book 往来帐簿 fNk0&M  
account of after-acquired property 事后取得的财产报告 RRUv_sff  
account of defaulter 拖欠帐目 M.oH,Kd6  
account payable 应付帐款 "$#<+H>O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Dq[Z0"8  
account receivable 应收帐款 1smKU9B2)  
account receivable report 应收帐款报表 KX
f(v4  
account statement 结单；帐单；会计财务报表 34F;mr"yp  
account title 帐户名称；会计科目 mJ>msI @  
accountant's report 会计师报告 JKTn  
Accountant's Report Rules 会计师报告规则 &dky_H  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `lcQ Yd<,4  
Accounting Arrangements 《会计安排》 >&YUV.mLY  
accounting basis 会计基础 [x{Ai( /T^  
accounting by Official Receiver 破产管理署署长呈交的帐目 gwyX %9  
Accounting Circular 《会计通告》 ('z:XW96  
accounting class 会计类别 !~Ptnr`;  
accounting date 记帐日期；会计结算日期 VOSq%hB  
accounting for money 款项核算 gvFs$X*^:  
Accounting Officer 会计主任 -, uT8'  
accounting period 会计报告期；会计期 3}2;*:p4Y  
accounting policy 会计政策；会计方针 QV[#^1  
accounting practice 会计惯例 0[ZB^  
accounting principle 会计准则 #h}a   
accounting record 会计记录 4TRF-f  
accounting report 会计报告 H7 "r^s]D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -&EU#Wqh  
Accounting Society of China 中国会计学会 7{lWg x  
accounting statement 会计报表 ?mHu eX  
accounting system 会计制度；会计系统 f=A`{8^  
accounting transaction 会计事项；帐务交易 8ByNaXMO6  
accounting treatment 会计处理 i`}!<
{k  
accounting year 会计年度 7/
zaf  
accretion 增值；添加 &3$FkU^F6  
accrual 应计项目；应累算数目 \SN>Yy   
accrual basis 应计制；权责发生制 Z+Cjg#+  
accrual basis accounting 应计制会计；权责发生制会计 Ou`;HN;
[  
accrue 应累算；应计 ]E$bK  
accrued benefit 应累算利益 qVssw* GDB  
accrued charges 应计费用 0TaN#  
accrued cumulative preference share dividend 应累算的累积优先股股息 = N^Ec[u(l  
accrued expenses 应累算费用 ^'p!#\T;H  
accrued interest payable 应付利息；应计未付利息 "*LQr~k~}  
accrued interest receivable 应收利息；应计未收利息 \h/)un5  
accrued right 累算权益 z|8zNt Ug  
accruing profit 应累算的利润 }g& KT!r  
accumulated fiscal reserve 累积财政储备 jqlfypU  
accumulated profit 累积利润；滚存溢利 op($+Q  
accumulated reserve 累积储备 /@64xrvIl=  
accumulation of surplus income 累积收益盈余 M5:j)oW  
acquired assets 既得资产 UPy 4ST  
acquisition 收购；购置；取得 7Ue&y8Yf  
acquisition cost 购置成本 @<3kj R?j  
acquisition expenses 购置费用 L[^.pO  
acquisition of 100% interest 收购全部股权 ZypK''&oc  
acquisition of control 取得控制权 I9e3-2THfj  
acquisition of fixed assets 购置固定资产 .%+anVXS  
acquisition of shell “买壳” h_Ssm{C\  
acquisition price 收购价 <v!jS=T  
act of God 天灾 cTQ._|M  
acting partner 执事合伙人 R*?!xDJ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @RZbo@{~  
active partner 积极参与的合伙人 j;I(w [@P  
active trading 交投活跃 @&x'.2 [nv  
actual circulation 实际流通 =z TpDL  
actual cost 实际成本 JS/~6'uB  
actual expenditure 实际开支；实际支出 L}7 TM:%  
actual income 实际入息；实际收入；实际收益 EE*|#  
actual market 现货市场 7x]q>Y8T  
actual price 现货价；实际价格 {v"Y!/ [z  
actual profit 实际利润 ?<
rZ9$  
actual quotation 实盘；实际价位；实际报价 <'48mip  
actual year basis 按实际年度计算 klMpiy  
actuals 实货 {e1sq^>|  
actuarial investigation 精算调查 yg6o#;  
actuarial principle 精算原则 xiV!\Z}  
actuarial report 精算师报告 ++eT 0  
Actuarial Society of Hong Kong 香港精算学会 m/ q`k  
actuarial valuation 精算师估值 6n|][
! f  
actuary 精算师 .7M.bpmqE  
ad referendum agreement 暂定协议；有待覆核的协定 \E'z+0  
ad valorem duty 从价税；按值征税 %)Z,?DzZ  
ad valorem duty system 从价税制 C~WWuju'  
ad valorem fee 从价费 n5#QQk2  
ad valorem tariff 从价关税 -q(*)N5.2  
additional allowance 额外免税额 4aKppj  
additional amount for unexpired risk 未过期风险的额外款额 KAi_+/]K_  
additional assessable profit 补加应评税利润 @yj~5Gf(j  
additional assessment 补加评税 j`+{FCB7  
additional commitment 额外承担 1,7 }ah_  
additional commitment vote 额外承担拨款 P@Fx6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 S|T_<FCY  
additional dependent parent allowance 供养父母额外免税额 bM2x (E\
O  
additional provision 额外拨款 <g&.UW4  
additional stamp duty 附加印花税 q8uq%wf  
additional tax 补加税罚款；补加税款 Dk&(QajL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 l;$FR4}d  
adjudged bankrupt 被裁定破产 +~|Jn_:A f  
adjudicated bankrupt 裁定破产人 BSy{"K*M  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @NL37C  
adjudication of bankruptcy 裁定破产；宣告破产 b|*+!v:I>T  
adjudication of insolvency 裁定无力偿还债务 F8#MI G   
adjusted actual 经调整的实数；调整后的实数 j\NCoos  
adjusted current assets 经调整的流动资产；调整后的流动资产 D2J)qCK1)  
adjusted figure 经调整的数字；调整后的数额 7H|0.  
adjusted liabilities 经调整的负债；调整后的负债 \6bvk_
 
adjusted loss 经调整的亏损；调整后的亏损 i '10qWz  
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 #R7hk5/8n}  
adjusted profit 经调整的利润；调整后的利润 ;mg.} fI  
adjusted surplus 经调整的盈余额；调整后的盈余额 +p&zM3:9w  
adjusted value 经调整的价值；调整后的价值 n/`!G?kvI  
adjustment 调整；修订；理算〔保险〕 DMTc{  
adjustment centre 调剂中心 zl|+YjR  
adjustment lag 调整过程的时间差距；调整时差 !E|R3 eX_  
adjustment mechanism 调整机制 l5]R*mR  
adjustment of loss 亏损调整 WYP\J1sy  
adjustment process 调整过程；调整程序 p8"C`bCf  
adjustment range 调整幅度 Y]^*mc0fE  
administered exchange rate 受管制汇率 p&#ju*i6z