[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: wf8GH}2A  
^"d!(npw  
A share Ａ股；甲类股份 #Ua+P(1q  
abatement of tax 减税；减扣免税额 ;qF#!
Kb5  
ABN AMRO Bank N.V. 荷兰银行 4f?Y'+>Z,  
above-the-line expenditure 线上项目支出；经常预算支出 &JpFt^IHi  
above-the-line receipt 线上项目收入；经常预算收入 \O w-o0  
ABSA Asia Limited 南非联合亚洲有限公司 Nl^{w'X0h  
absolute change 绝对数值变更 iEf6oM  
absolute expenditure 实际开支 @B
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absolute guideline figure 绝对准则数字 kGZ_/"iuO  
absolute interest 绝对权益 a+CHrnU\;  
absolute order of discharge 绝对破产解除令 fuxBoB  
absolute profit margin 绝对利润幅度 y
EfV8aY'*  
absolute value 实值；绝对值 R.EA5X|_  
absolutely vested interest 绝对既得权益 Bjz\L0d  
absorbed cost 已吸收成本；已分摊成本 M7(vI4V  
absorption 吸收；分摊；合并 6_wf $(im  
absorption rate 吸收率；摊配率；分摊率 T$'GFA  
ACB Finance Limited 亚洲商业财务有限公司 t;@VsQ8  
acceptable form of reciprocity 合理的互惠条件 G'<J8;B* t  
acceptable rate 适当利率；适当汇率 aO]0|<2 j  
acceptance agreement 承兑协议 fFfH9cl!  
acceptance for honour 参加承兑 ZN2g(  
acceptor 承兑人；接受人；受票人 L/w9dk*uv  
acceptor for honour 参加承兑人 Aghcjy|j  
accident insurance 意外保险 q(Y<cJ?X  
Accident Insurance Association of Hong Kong 香港意外保险公会 w\'Zcw,d  
accident insurance scheme 意外保险计划 J(\"\
Z  
accident year basis 意外年度基准 o4b!U%  
accommodation 通融；贷款 _=_]Yx  
accommodation bill 通融票据；空头票据 r'p;Nj.  
accommodation party 汇票代发人 ) -9G*3  
account balance 帐户余额；帐户结余 6?0^U 9  
account book 帐簿 |*N.SS  
account collected in advance 预收款项 PZF>ia}  
account current book 往来帐簿 b\%=mN
 
account of after-acquired property 事后取得的财产报告 g]V}azLr  
account of defaulter 拖欠帐目 %TUljX K}  
account payable 应付帐款 X?b]5?K;r  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2oAPJU POJ  
account receivable 应收帐款 <4y 1[/S  
account receivable report 应收帐款报表 ZbYwuyHk(3  
account statement 结单；帐单；会计财务报表 fz W%(.tc\  
account title 帐户名称；会计科目 l{4=La{?j  
accountant's report 会计师报告 TD-d5P^Kek  
Accountant's Report Rules 会计师报告规则 p1HU2APFP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \K)"@gdW  
Accounting Arrangements 《会计安排》 <GShm~XD2  
accounting basis 会计基础 A>$VkGo  
accounting by Official Receiver 破产管理署署长呈交的帐目 "RH2%  
Accounting Circular 《会计通告》 qeCx.Z  
accounting class 会计类别 )}?'1ciHI  
accounting date 记帐日期；会计结算日期 <>f  
accounting for money 款项核算 _
y)#N<  
Accounting Officer 会计主任 I<.3"F1}  
accounting period 会计报告期；会计期 vZC2F  
accounting policy 会计政策；会计方针 Um\Nd#=:  
accounting practice 会计惯例 kRskeMr:Rd  
accounting principle 会计准则 HB\y [:E  
accounting record 会计记录 $.(>Sj
1  
accounting report 会计报告 nD.4c-hd$q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z\xR+3  
Accounting Society of China 中国会计学会 DT(A~U<y  
accounting statement 会计报表 r]km1SrS  
accounting system 会计制度；会计系统 !xMyk>%2  
accounting transaction 会计事项；帐务交易 7I`e5\ u  
accounting treatment 会计处理 IBU(Hm1,  
accounting year 会计年度 KS'? DO  
accretion 增值；添加 T"t3e=xA  
accrual 应计项目；应累算数目 [S":~3^B6  
accrual basis 应计制；权责发生制 E'$r#k:o  
accrual basis accounting 应计制会计；权责发生制会计 [dsH0 D&T  
accrue 应累算；应计 :n>m">4  
accrued benefit 应累算利益 $dci?7q  
accrued charges 应计费用 PP&AF?C  
accrued cumulative preference share dividend 应累算的累积优先股股息 lcvWx%/o@  
accrued expenses 应累算费用 HPpKti7g  
accrued interest payable 应付利息；应计未付利息 ro6peUL*2`  
accrued interest receivable 应收利息；应计未收利息 Rs8`M8(4%  
accrued right 累算权益 br<,?  
accruing profit 应累算的利润 ,a< !d  
accumulated fiscal reserve 累积财政储备 +"T?.,  
accumulated profit 累积利润；滚存溢利 R{@WlkG}  
accumulated reserve 累积储备 "sf8~P9qy  
accumulation of surplus income 累积收益盈余 :,Z'/e0&  
acquired assets 既得资产 QVLv}w`O  
acquisition 收购；购置；取得 a9]F.Jm  
acquisition cost 购置成本 .<7 M4Z  
acquisition expenses 购置费用 `Sgj!/!F  
acquisition of 100% interest 收购全部股权 {9:[nqX  
acquisition of control 取得控制权 `G7LM55  
acquisition of fixed assets 购置固定资产 ntR@[)K  
acquisition of shell “买壳” 5x856RQ'  
acquisition price 收购价 {w:*t)@j  
act of God 天灾 cCx@VT`0  
acting partner 执事合伙人 $cjwY$6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 HYU-F_|N=  
active partner 积极参与的合伙人 $WmB __  
active trading 交投活跃 omz%:'m`~  
actual circulation 实际流通 7[z^0?Pygf  
actual cost 实际成本 e.-+zkQ8EI  
actual expenditure 实际开支；实际支出 7QV@lR<C2R  
actual income 实际入息；实际收入；实际收益 &CBW>* B  
actual market 现货市场 } DQ<YF+  
actual price 现货价；实际价格 2E5n07,
 
actual profit 实际利润 a7$-gW"Z(,  
actual quotation 实盘；实际价位；实际报价 1g_p`(  
actual year basis 按实际年度计算 )S?.YCv?  
actuals 实货 SB~HHx09  
actuarial investigation 精算调查 Q1f)uwh  
actuarial principle 精算原则 vge4&H3a&  
actuarial report 精算师报告 VWhq+8z  
Actuarial Society of Hong Kong 香港精算学会  PL"u^G`  
actuarial valuation 精算师估值 5rp,xk!  
actuary 精算师 pHKcKqB*13  
ad referendum agreement 暂定协议；有待覆核的协定 5SV w71*  
ad valorem duty 从价税；按值征税 6sceymq  
ad valorem duty system 从价税制 cft/;Au{  
ad valorem fee 从价费 D+4oV6}~  
ad valorem tariff 从价关税 9;2{=,  
additional allowance 额外免税额 Ln-UN$2~F  
additional amount for unexpired risk 未过期风险的额外款额 7x>\/l(  
additional assessable profit 补加应评税利润 78M%[7Cq<i  
additional assessment 补加评税 {7d(B1[1  
additional commitment 额外承担 VT ikLuH  
additional commitment vote 额外承担拨款 OVq(u lwi+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !
O)je>A  
additional dependent parent allowance 供养父母额外免税额 xWRkg$A  
additional provision 额外拨款 uwI$t [  
additional stamp duty 附加印花税 .+3~ w  
additional tax 补加税罚款；补加税款 ,c]<Yu  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gvzBV +3'  
adjudged bankrupt 被裁定破产 oS>VN<  
adjudicated bankrupt 裁定破产人 uuaoBf  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,I|3.4z  
adjudication of bankruptcy 裁定破产；宣告破产 `@<>"ff#F  
adjudication of insolvency 裁定无力偿还债务 6(pa2  
adjusted actual 经调整的实数；调整后的实数 o ?,c#g  
adjusted current assets 经调整的流动资产；调整后的流动资产 D9yAq'k$  
adjusted figure 经调整的数字；调整后的数额 . E8Gj'yO  
adjusted liabilities 经调整的负债；调整后的负债 ol3].0Vc]  
adjusted loss 经调整的亏损；调整后的亏损 P>U7RX e  
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 q"LE6?hs  
adjusted profit 经调整的利润；调整后的利润 bU $f4J  
adjusted surplus 经调整的盈余额；调整后的盈余额 .n\j<Kq  
adjusted value 经调整的价值；调整后的价值 (e"\%p`  
adjustment 调整；修订；理算〔保险〕 62.)fC
Q^  
adjustment centre 调剂中心 hQb3 8W[  
adjustment lag 调整过程的时间差距；调整时差 }1kZF{KD<[  
adjustment mechanism 调整机制 ew+>?a'&L  
adjustment of loss 亏损调整 Q]1s*P  
adjustment process 调整过程；调整程序 Cl>|*h+m  
adjustment range 调整幅度 `; +UWdAR  
administered exchange rate 受管制汇率 PenkqDc}