[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: OJLyqncw  
)U2%kmt  
A share Ａ股；甲类股份 \@7 4I7  
abatement of tax 减税；减扣免税额 DEenvS`,P  
ABN AMRO Bank N.V. 荷兰银行 w< |Lx#L}  
above-the-line expenditure 线上项目支出；经常预算支出 B=i%Z_r]w  
above-the-line receipt 线上项目收入；经常预算收入 * \tR  
ABSA Asia Limited 南非联合亚洲有限公司 1[". z{V3*  
absolute change 绝对数值变更 j<vU[J+gx~  
absolute expenditure 实际开支 dQAo~]B  
absolute guideline figure 绝对准则数字 @ ])}+4D(S  
absolute interest 绝对权益 \j vS`+  
absolute order of discharge 绝对破产解除令 9sB LC Z  
absolute profit margin 绝对利润幅度 DJH,#re>  
absolute value 实值；绝对值 CWE^:k
r6  
absolutely vested interest 绝对既得权益 c=IjR3F  
absorbed cost 已吸收成本；已分摊成本 j1dz'G}hj  
absorption 吸收；分摊；合并 I#CS;Yh95  
absorption rate 吸收率；摊配率；分摊率 z`|E0~{-  
ACB Finance Limited 亚洲商业财务有限公司 bj+foNvu\  
acceptable form of reciprocity 合理的互惠条件 *zDL
5 9  
acceptable rate 适当利率；适当汇率 TfA;4^  
acceptance agreement 承兑协议 fH_Xm :%  
acceptance for honour 参加承兑 Now2ad&  
acceptor 承兑人；接受人；受票人 mP ^*nB@,  
acceptor for honour 参加承兑人 |Fzt| \  
accident insurance 意外保险 i th!,jY*i  
Accident Insurance Association of Hong Kong 香港意外保险公会 7FP @ vng  
accident insurance scheme 意外保险计划 S!~p/bB[+I  
accident year basis 意外年度基准 bY=Yb  
accommodation 通融；贷款 <Ow+LJWQK  
accommodation bill 通融票据；空头票据 G#z9=NF~V  
accommodation party 汇票代发人 A@I3:V  
account balance 帐户余额；帐户结余 _dn*H-5hO  
account book 帐簿 8X=2# &)  
account collected in advance 预收款项 -"n8Wv  
account current book 往来帐簿 ZF;s`K)  
account of after-acquired property 事后取得的财产报告 VD2o#.7*eu  
account of defaulter 拖欠帐目 )$E'2|Gm/  
account payable 应付帐款 259:@bi!y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vb k4  
account receivable 应收帐款 S >\\n^SbT  
account receivable report 应收帐款报表 x/#.%Ga#T  
account statement 结单；帐单；会计财务报表 ;HjT  
account title 帐户名称；会计科目 ~RnBs`&!  
accountant's report 会计师报告 VN<baK%]  
Accountant's Report Rules 会计师报告规则 VI^~I;M^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /d1V&Lj  
Accounting Arrangements 《会计安排》 T`|>oX  
accounting basis 会计基础 v|YJ2q?19  
accounting by Official Receiver 破产管理署署长呈交的帐目 uGS^*W$  
Accounting Circular 《会计通告》 &ETPYf%#  
accounting class 会计类别 0,[-4m  
accounting date 记帐日期；会计结算日期 \!'K#%]9  
accounting for money 款项核算 5lakP?  
Accounting Officer 会计主任 DBzF\-  
accounting period 会计报告期；会计期 U\",!S~<  
accounting policy 会计政策；会计方针 SrSm%Dv  
accounting practice 会计惯例 lyrwm{&  
accounting principle 会计准则 ~Uaz;<"j0  
accounting record 会计记录 15`
,kJSK  
accounting report 会计报告 <=!|U0YV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  J~rjI24  
Accounting Society of China 中国会计学会 |0aGX]Y  
accounting statement 会计报表 `v$Bib)  
accounting system 会计制度；会计系统 h5m6 )0"  
accounting transaction 会计事项；帐务交易 +N!!Z2  
accounting treatment 会计处理 O7tL,)Vv  
accounting year 会计年度 55|.MXzq  
accretion 增值；添加 FuZLE%gP  
accrual 应计项目；应累算数目 v@E/?\k"  
accrual basis 应计制；权责发生制 p4{3H +y  
accrual basis accounting 应计制会计；权责发生制会计 cdsF<tpy  
accrue 应累算；应计 TGQDt|+Z  
accrued benefit 应累算利益 8\ WOss)al  
accrued charges 应计费用 pNR 69/wGi  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]%/a '[  
accrued expenses 应累算费用 KdTna6nY  
accrued interest payable 应付利息；应计未付利息 lIF*$#`oh*  
accrued interest receivable 应收利息；应计未收利息 Z8_QKw>  
accrued right 累算权益 Yo#F;s7  
accruing profit 应累算的利润 9k>=y n  
accumulated fiscal reserve 累积财政储备 @](\cT64i3  
accumulated profit 累积利润；滚存溢利 #o-CG PE  
accumulated reserve 累积储备 *;C8g{  
accumulation of surplus income 累积收益盈余 U?Icyn3q0  
acquired assets 既得资产 
V{G9E  
acquisition 收购；购置；取得 2VNfnk  
acquisition cost 购置成本 rSfvHO:R  
acquisition expenses 购置费用 #NLLlEE  
acquisition of 100% interest 收购全部股权 j{a3AEmps  
acquisition of control 取得控制权 Z ]WA-Q6n  
acquisition of fixed assets 购置固定资产 k@= LR  
acquisition of shell “买壳” p~THliwd  
acquisition price 收购价 = g)G!  
act of God 天灾 ZIrJ"*QO=  
acting partner 执事合伙人 tqo!WuZAj  
active market 买卖活跃的市场；交投畅旺的市场；旺市 V2?&3Z)W  
active partner 积极参与的合伙人 %?WmWs0  
active trading 交投活跃 Y4|g^>{<ni  
actual circulation 实际流通 IW'2+EGc  
actual cost 实际成本 c;e2= A  
actual expenditure 实际开支；实际支出 ku}I;k |  
actual income 实际入息；实际收入；实际收益 i\?P>:)  
actual market 现货市场 pJ1Q~tI  
actual price 现货价；实际价格 z ~BrKdS  
actual profit 实际利润 'qg q8  
actual quotation 实盘；实际价位；实际报价 D;0xROW8{  
actual year basis 按实际年度计算 h}_1cev?  
actuals 实货 ~:%rg H  
actuarial investigation 精算调查 -f-2!1&<3h  
actuarial principle 精算原则 ;|LS$O1c  
actuarial report 精算师报告 h}U\2$5  
Actuarial Society of Hong Kong 香港精算学会 ep<2u x  
actuarial valuation 精算师估值 :K6(`J3Y"^  
actuary 精算师 XHlx89v7  
ad referendum agreement 暂定协议；有待覆核的协定 AT{ewb  
ad valorem duty 从价税；按值征税 K>`7f]?H*e  
ad valorem duty system 从价税制 #?z1cgCg  
ad valorem fee 从价费 ^vJPeoW  
ad valorem tariff 从价关税 F W# S.<  
additional allowance 额外免税额 J dDP  
additional amount for unexpired risk 未过期风险的额外款额 -R;.Md_  
additional assessable profit 补加应评税利润 !Fz9\ |  
additional assessment 补加评税 t'EH_U  
additional commitment 额外承担 o?J>mpC  
additional commitment vote 额外承担拨款 2Ax HhD.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Dn?P~%  
additional dependent parent allowance 供养父母额外免税额 >, &6zj  
additional provision 额外拨款 F=hf bCF5x  
additional stamp duty 附加印花税 /.\$%bua  
additional tax 补加税罚款；补加税款 <'4DMZ-G  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4565U  
adjudged bankrupt 被裁定破产 8P3EQY-  
adjudicated bankrupt 裁定破产人 jz$)*Kdi*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 iD|"}}01  
adjudication of bankruptcy 裁定破产；宣告破产 e.0vh?{\  
adjudication of insolvency 裁定无力偿还债务 8<t?o'9I  
adjusted actual 经调整的实数；调整后的实数 jBEt!Azur  
adjusted current assets 经调整的流动资产；调整后的流动资产 %
&"_=Lc  
adjusted figure 经调整的数字；调整后的数额 1px:(8]{  
adjusted liabilities 经调整的负债；调整后的负债 3 SQ_9{  
adjusted loss 经调整的亏损；调整后的亏损 &:-`3J-  
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 d%9r"=/  
adjusted profit 经调整的利润；调整后的利润 y)v'0q  
adjusted surplus 经调整的盈余额；调整后的盈余额 )^^r\  
adjusted value 经调整的价值；调整后的价值 L$`!~z1  
adjustment 调整；修订；理算〔保险〕 (iK0T.  
adjustment centre 调剂中心 VPf*>ph=  
adjustment lag 调整过程的时间差距；调整时差 (*%+!PS  
adjustment mechanism 调整机制 fwIZr~l  
adjustment of loss 亏损调整 M)#R_(Q5{  
adjustment process 调整过程；调整程序 AO'B p5:Q  
adjustment range 调整幅度 1GW=QbO 6  
administered exchange rate 受管制汇率 UJ)\E ^Hp