[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: t*<c+Ixu  
L`Ic0}|lzy  
A share Ａ股；甲类股份 @eMyq1ZU  
abatement of tax 减税；减扣免税额 K3Xy%pqR#  
ABN AMRO Bank N.V. 荷兰银行 $jzk4V  
above-the-line expenditure 线上项目支出；经常预算支出 ~j4=PT  
above-the-line receipt 线上项目收入；经常预算收入 6@ $[x* V  
ABSA Asia Limited 南非联合亚洲有限公司 _E"[%  
absolute change 绝对数值变更 %!=YNm  
absolute expenditure 实际开支 TxiJ?sDh*  
absolute guideline figure 绝对准则数字 %kUJ:lg;d  
absolute interest 绝对权益 S4(IYnwN  
absolute order of discharge 绝对破产解除令 J\{)qJ*jp  
absolute profit margin 绝对利润幅度 asJYGqdF  
absolute value 实值；绝对值 zH_q6@4  
absolutely vested interest 绝对既得权益 #2MwmIeA  
absorbed cost 已吸收成本；已分摊成本 [Ytia#Vv  
absorption 吸收；分摊；合并  81n%2G  
absorption rate 吸收率；摊配率；分摊率 :#LB}=HQ  
ACB Finance Limited 亚洲商业财务有限公司 '0=U+Egp  
acceptable form of reciprocity 合理的互惠条件 >2|#b  
acceptable rate 适当利率；适当汇率 ]6aM %r=c  
acceptance agreement 承兑协议 )N=wJN1  
acceptance for honour 参加承兑 3LTO+>, |"  
acceptor 承兑人；接受人；受票人 :C&?(HJ&r  
acceptor for honour 参加承兑人 BNByaC  
accident insurance 意外保险 iIT<{m&`  
Accident Insurance Association of Hong Kong 香港意外保险公会 H}@|ucM"\  
accident insurance scheme 意外保险计划 6RF01z|~_  
accident year basis 意外年度基准 tb i;X=5  
accommodation 通融；贷款 X-duG*~  
accommodation bill 通融票据；空头票据 9w(j2i q  
accommodation party 汇票代发人 G]SE A  
account balance 帐户余额；帐户结余 hw7_8pAbh  
account book 帐簿 &p%,+|  
account collected in advance 预收款项 ^wHM KC  
account current book 往来帐簿 y, Z
#?O  
account of after-acquired property 事后取得的财产报告 \x+DEy'4;5  
account of defaulter 拖欠帐目 %MIu;u FR  
account payable 应付帐款 ]@f6O*&=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :.~a[\C@V<  
account receivable 应收帐款 ufJFS+?  
account receivable report 应收帐款报表 nqH^%/7)A@  
account statement 结单；帐单；会计财务报表 0g+@WK6y  
account title 帐户名称；会计科目 :@/fy}!  
accountant's report 会计师报告 EvYw$
j  
Accountant's Report Rules 会计师报告规则 Vy9n3W"FB1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Y[H_?f=;%  
Accounting Arrangements 《会计安排》 ^d"J
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accounting basis 会计基础 ke%zp-2c
 
accounting by Official Receiver 破产管理署署长呈交的帐目 DYl^6]  
Accounting Circular 《会计通告》 Z:*U/_G  
accounting class 会计类别 k`t'P6 bU  
accounting date 记帐日期；会计结算日期 j@ "`!uPz  
accounting for money 款项核算 d;=,/a  
Accounting Officer 会计主任 1t0FJ@)*  
accounting period 会计报告期；会计期 k@~-|\ooG  
accounting policy 会计政策；会计方针 e%P;Jj476  
accounting practice 会计惯例 =j{jylC  
accounting principle 会计准则 QA3l:D}u  
accounting record 会计记录 N!v@!z9Mu  
accounting report 会计报告 fH.W kAE1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `%Ghtm*  
Accounting Society of China 中国会计学会 BuYDw*.
  
accounting statement 会计报表 I>xB.$A  
accounting system 会计制度；会计系统 M;9+L&p=  
accounting transaction 会计事项；帐务交易 Lr^xp,_n  
accounting treatment 会计处理 C0W~Tk\C2  
accounting year 会计年度 G225Nz;Y*  
accretion 增值；添加 KH7]`CU  
accrual 应计项目；应累算数目 !$?@;}=  
accrual basis 应计制；权责发生制 Q.XsY.{  
accrual basis accounting 应计制会计；权责发生制会计 q!TbM"  
accrue 应累算；应计 hK"=~\,  
accrued benefit 应累算利益 cg. e(@(  
accrued charges 应计费用 Dmi;# WY  
accrued cumulative preference share dividend 应累算的累积优先股股息 Rf^cw}jU  
accrued expenses 应累算费用 GW#kaqC1  
accrued interest payable 应付利息；应计未付利息 U
,M,E@  
accrued interest receivable 应收利息；应计未收利息 YUb,5Y0  
accrued right 累算权益 C{Ug ?hVP  
accruing profit 应累算的利润 u s0'7|{q  
accumulated fiscal reserve 累积财政储备 EVL;"   
accumulated profit 累积利润；滚存溢利 ^zJ.W  
accumulated reserve 累积储备 l!y _P  
accumulation of surplus income 累积收益盈余 &V3oW1*W  
acquired assets 既得资产 $iPN5@F  
acquisition 收购；购置；取得 Ak1)  
acquisition cost 购置成本 kn"x[{d  
acquisition expenses 购置费用 ."X~?Nk  
acquisition of 100% interest 收购全部股权 :U q]~e  
acquisition of control 取得控制权 {t:N D  
acquisition of fixed assets 购置固定资产 qtN29[x  
acquisition of shell “买壳” )r i

3 ds  
acquisition price 收购价 ;5k|gW  
act of God 天灾 ,m?D\Pru  
acting partner 执事合伙人 hyKg=Foq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D.o|($S0  
active partner 积极参与的合伙人 Z ~9N  
active trading 交投活跃 5r<(
Z0  
actual circulation 实际流通 eW)I}z+{  
actual cost 实际成本 55LF  
actual expenditure 实际开支；实际支出 =.oWguzu  
actual income 实际入息；实际收入；实际收益 SU'9+=_$  
actual market 现货市场 ?v8k& q^q  
actual price 现货价；实际价格 bW^QH-t  
actual profit 实际利润 .^S78hr]n  
actual quotation 实盘；实际价位；实际报价 FBAC9}V"  
actual year basis 按实际年度计算 CD1=2  
actuals 实货 -l@W)?$  
actuarial investigation 精算调查 S1`0d9ds#  
actuarial principle 精算原则 <M?#3&5A  
actuarial report 精算师报告 P i!r}m  
Actuarial Society of Hong Kong 香港精算学会 t)Q@sKT6  
actuarial valuation 精算师估值 AV4HX\`{P0  
actuary 精算师 g<4M!gi  
ad referendum agreement 暂定协议；有待覆核的协定 ^(JHRH~=h  
ad valorem duty 从价税；按值征税 YiuOu(X  
ad valorem duty system 从价税制 rOH W  
ad valorem fee 从价费 8ysK VF  
ad valorem tariff 从价关税 B9Q.s  
additional allowance 额外免税额 Qsxkw  
additional amount for unexpired risk 未过期风险的额外款额 idS RWa  
additional assessable profit 补加应评税利润 }!<cph  
additional assessment 补加评税 T;r];Y(b*  
additional commitment 额外承担 F6c[v|
3  
additional commitment vote 额外承担拨款 RhNaYO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wV&f|JO0+  
additional dependent parent allowance 供养父母额外免税额 )
UZ0gfx  
additional provision 额外拨款 <`_OpNxqW  
additional stamp duty 附加印花税 ynbpewaa  
additional tax 补加税罚款；补加税款 -,A5^>}%,Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wv.Ulrpx.  
adjudged bankrupt 被裁定破产 Hq\E06S@  
adjudicated bankrupt 裁定破产人 , ."(Gp  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 yXV|
4  
adjudication of bankruptcy 裁定破产；宣告破产 ?
< O  
adjudication of insolvency 裁定无力偿还债务 .S'fM]_#  
adjusted actual 经调整的实数；调整后的实数 '#i]SU&*  
adjusted current assets 经调整的流动资产；调整后的流动资产 1R%`i'$/  
adjusted figure 经调整的数字；调整后的数额 8H#c4%by)  
adjusted liabilities 经调整的负债；调整后的负债 if[o?6U4t  
adjusted loss 经调整的亏损；调整后的亏损 LL[#b2CKa  
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 +%qSB9_>N{  
adjusted profit 经调整的利润；调整后的利润 {/A )t1nL  
adjusted surplus 经调整的盈余额；调整后的盈余额 +F~0\#d  
adjusted value 经调整的价值；调整后的价值 $jed{N7Y  
adjustment 调整；修订；理算〔保险〕 \_Kt6=
  
adjustment centre 调剂中心 W+f&%En  
adjustment lag 调整过程的时间差距；调整时差 Mev-M2A  
adjustment mechanism 调整机制 -iDEh_pts  
adjustment of loss 亏损调整 aMvK8C%7  
adjustment process 调整过程；调整程序 9^QYuf3O  
adjustment range 调整幅度 yEUNkZ5^  
administered exchange rate 受管制汇率 }\939Y