[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:
u6|P)8?`  
v;irk<5  
A share Ａ股；甲类股份 g5_]^[upw  
abatement of tax 减税；减扣免税额 izOtt^#DZt  
ABN AMRO Bank N.V. 荷兰银行 X`[or:cB  
above-the-line expenditure 线上项目支出；经常预算支出 ^?w6  
above-the-line receipt 线上项目收入；经常预算收入 0lY.z$V  
ABSA Asia Limited 南非联合亚洲有限公司 %5$yz|:  
absolute change 绝对数值变更 fk;39$[  
absolute expenditure 实际开支 d8e6}
C2v  
absolute guideline figure 绝对准则数字 HSq&'V  
absolute interest 绝对权益 Lw1~$rZg  
absolute order of discharge 绝对破产解除令 0vf2wBK'T  
absolute profit margin 绝对利润幅度 O~Pbu[C  
absolute value 实值；绝对值 }D{y u+)  
absolutely vested interest 绝对既得权益 <LH( >  
absorbed cost 已吸收成本；已分摊成本 m'@NF--#Oq  
absorption 吸收；分摊；合并 Q(>89*b&  
absorption rate 吸收率；摊配率；分摊率 gtqgf<mS  
ACB Finance Limited 亚洲商业财务有限公司 5o'V}  
acceptable form of reciprocity 合理的互惠条件 j8_WEjG  
acceptable rate 适当利率；适当汇率 ;y Wfb|!  
acceptance agreement 承兑协议 >@`D@_v  
acceptance for honour 参加承兑 IEmtt^C  
acceptor 承兑人；接受人；受票人 #iJ+}EW _  
acceptor for honour 参加承兑人 f@]4udc e  
accident insurance 意外保险 lL/|{A|-j  
Accident Insurance Association of Hong Kong 香港意外保险公会 "O!J6  
accident insurance scheme 意外保险计划 #0zMPh /U}  
accident year basis 意外年度基准 a}c.]zm]  
accommodation 通融；贷款 BRhAL1  
accommodation bill 通融票据；空头票据 &J,MJ{w6"  
accommodation party 汇票代发人 8%@7G*  
account balance 帐户余额；帐户结余 &>XIK8*  
account book 帐簿 g#2Q1t,~U  
account collected in advance 预收款项 [f!sBJ!  
account current book 往来帐簿 tn>$5}^;  
account of after-acquired property 事后取得的财产报告 =TE6R 0b  
account of defaulter 拖欠帐目 h}nceH0s3d  
account payable 应付帐款 aq@/sMn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4en[!*  
account receivable 应收帐款 6av]LYK  
account receivable report 应收帐款报表 9~J  
account statement 结单；帐单；会计财务报表 [yF>W$Bn%  
account title 帐户名称；会计科目 M[g9D  
accountant's report 会计师报告 ]X ,f  
Accountant's Report Rules 会计师报告规则 j,?>Q4G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 07:CcT  
Accounting Arrangements 《会计安排》 G];5'd~C;d  
accounting basis 会计基础 Yg3Vj=  
accounting by Official Receiver 破产管理署署长呈交的帐目 URz$hcI8  
Accounting Circular 《会计通告》 $<xa "aN!  
accounting class 会计类别 fo;Ftf0  
accounting date 记帐日期；会计结算日期 ROw9l!YF  
accounting for money 款项核算 *G"L]N
q#  
Accounting Officer 会计主任 f
RS)YE@a:  
accounting period 会计报告期；会计期 +l+8Z:i<  
accounting policy 会计政策；会计方针 vN=e 1\  
accounting practice 会计惯例 |gxT-ZM  
accounting principle 会计准则 %9cu(yc*}  
accounting record 会计记录 @*`9!K%  
accounting report 会计报告 aY&He~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 '85@U`e.  
Accounting Society of China 中国会计学会 Dl_y[9  
accounting statement 会计报表 )u)]#z  
accounting system 会计制度；会计系统 I<PKwT/?  
accounting transaction 会计事项；帐务交易 V<A_c^unO  
accounting treatment 会计处理 yhhW4rz  
accounting year 会计年度 ]A+q:kP  
accretion 增值；添加 ]k &Y )  
accrual 应计项目；应累算数目 I CCmE#n  
accrual basis 应计制；权责发生制 f mXU)  
accrual basis accounting 应计制会计；权责发生制会计 )FVW/{NF@q  
accrue 应累算；应计 wcD Hx#~  
accrued benefit 应累算利益 lv\C(^mGq  
accrued charges 应计费用  ;j|T#-.  
accrued cumulative preference share dividend 应累算的累积优先股股息 d}#G~O+y3v  
accrued expenses 应累算费用 X
k8+  
accrued interest payable 应付利息；应计未付利息 vu-QyPnS|w  
accrued interest receivable 应收利息；应计未收利息 >*rH Nf  
accrued right 累算权益 XMzL\Edo
 
accruing profit 应累算的利润 cyu)YxT  
accumulated fiscal reserve 累积财政储备 7UM!<@9\  
accumulated profit 累积利润；滚存溢利 o_C j
o  
accumulated reserve 累积储备 ozv:$>v@"  
accumulation of surplus income 累积收益盈余 o0t/  
acquired assets 既得资产 |a/1mUxQ&  
acquisition 收购；购置；取得 Sg;c|u  
acquisition cost 购置成本 DWT4D)C,U  
acquisition expenses 购置费用 ZtG5vdf  
acquisition of 100% interest 收购全部股权 rN* ,U\q  
acquisition of control 取得控制权 OY$P8y3MY  
acquisition of fixed assets 购置固定资产 eTVI.
B@p  
acquisition of shell “买壳” '!Gnr[aR  
acquisition price 收购价 kH$)0n
K  
act of God 天灾 z@5t7e)!R  
acting partner 执事合伙人 Byq4PX%B  
active market 买卖活跃的市场；交投畅旺的市场；旺市 g!%C_AI   
active partner 积极参与的合伙人 a:nMW'!  
active trading 交投活跃 mqPV
 Eo  
actual circulation 实际流通 ,2h
ZtJ<A  
actual cost 实际成本 d9@!se9&Z  
actual expenditure 实际开支；实际支出 bj)dYjf  
actual income 实际入息；实际收入；实际收益 Ip_S8 ;;  
actual market 现货市场 ,jVj9m  
actual price 现货价；实际价格
&d/v/Y  
actual profit 实际利润 96M?tTa  
actual quotation 实盘；实际价位；实际报价 v}w=I}<x  
actual year basis 按实际年度计算 {p#[.E8  
actuals 实货 haj\Dm  
actuarial investigation 精算调查 Z[+H$=$%  
actuarial principle 精算原则 z=q   
actuarial report 精算师报告 zyey5Z:7  
Actuarial Society of Hong Kong 香港精算学会 ;yh}$)^9  
actuarial valuation 精算师估值 38(Cj~u=3  
actuary 精算师 Zr!he$8(2  
ad referendum agreement 暂定协议；有待覆核的协定 #N"zTW%  
ad valorem duty 从价税；按值征税 XHq8p[F  
ad valorem duty system 从价税制 \VJ7ahg[\  
ad valorem fee 从价费 %) A-zzj  
ad valorem tariff 从价关税
&Uqm3z?v  
additional allowance 额外免税额 aBL+i -  
additional amount for unexpired risk 未过期风险的额外款额 <3]Qrjl ,b  
additional assessable profit 补加应评税利润 ?FC6NEu}8  
additional assessment 补加评税 b.Wf*I?  
additional commitment 额外承担 LeY!A# j  
additional commitment vote 额外承担拨款 M+Rxt.~6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )dFTH?Mpo  
additional dependent parent allowance 供养父母额外免税额  ^"Y5V5
 
additional provision 额外拨款 TMsEHd  
additional stamp duty 附加印花税 ~i&Lc7Xl  
additional tax 补加税罚款；补加税款 ?<@yo&)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~$I2{I#W  
adjudged bankrupt 被裁定破产 ;dq AmBG{8  
adjudicated bankrupt 裁定破产人 G[V?#7.
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Umwd<o  
adjudication of bankruptcy 裁定破产；宣告破产 lW F=bz0  
adjudication of insolvency 裁定无力偿还债务 r{~K8!=oU]  
adjusted actual 经调整的实数；调整后的实数 kzs}U'U  
adjusted current assets 经调整的流动资产；调整后的流动资产 cpV:y  
adjusted figure 经调整的数字；调整后的数额 =\IcUY,4
 
adjusted liabilities 经调整的负债；调整后的负债 muSQFIvt  
adjusted loss 经调整的亏损；调整后的亏损 ~O{sOl _<4  
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 ^:0NKq\  
adjusted profit 经调整的利润；调整后的利润 .F
=15A  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y4PU~l  
adjusted value 经调整的价值；调整后的价值 oL' :07_  
adjustment 调整；修订；理算〔保险〕 d7o~$4h|  
adjustment centre 调剂中心 F8 4LMk?U  
adjustment lag 调整过程的时间差距；调整时差 22?9KZ`Z=  
adjustment mechanism 调整机制 A/NwM1z[o)  
adjustment of loss 亏损调整 +M9=KVr  
adjustment process 调整过程；调整程序 MI[=,0`D  
adjustment range 调整幅度 @:DS/#!  
administered exchange rate 受管制汇率 )i; y4S