[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: ]Z\W%'q+  
,%x2SyA  
A share Ａ股；甲类股份 8/)q$zs  
abatement of tax 减税；减扣免税额 dn])6Xl;i  
ABN AMRO Bank N.V. 荷兰银行 TBJ?8W(  
above-the-line expenditure 线上项目支出；经常预算支出 7=X6_AD  
above-the-line receipt 线上项目收入；经常预算收入 FdnLxw  
ABSA Asia Limited 南非联合亚洲有限公司 yyu-y0_  
absolute change 绝对数值变更 $U7/w?gc'  
absolute expenditure 实际开支 2<n18-|OQ  
absolute guideline figure 绝对准则数字 =bJ$>Djp  
absolute interest 绝对权益 ljrJC  
absolute order of discharge 绝对破产解除令 v_%6Ly  
absolute profit margin 绝对利润幅度 "#0P
*3-c  
absolute value 实值；绝对值 /o6id o  
absolutely vested interest 绝对既得权益 ?Q=(?yR0]  
absorbed cost 已吸收成本；已分摊成本 lQ ki58.  
absorption 吸收；分摊；合并 <bCB-lG*Kb  
absorption rate 吸收率；摊配率；分摊率 DH_~,tK9  
ACB Finance Limited 亚洲商业财务有限公司 #WG;p(?:  
acceptable form of reciprocity 合理的互惠条件 O{byMV{Ou  
acceptable rate 适当利率；适当汇率 r^"sZk#  
acceptance agreement 承兑协议 (dNF)(wn  
acceptance for honour 参加承兑 GadY#]}(  
acceptor 承兑人；接受人；受票人 G] tT=X[  
acceptor for honour 参加承兑人 >#mKM%T2MJ  
accident insurance 意外保险 W2$rC5|  
Accident Insurance Association of Hong Kong 香港意外保险公会 !U(S?:hvW  
accident insurance scheme 意外保险计划
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accident year basis 意外年度基准 0]DX KI  
accommodation 通融；贷款 RB
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accommodation bill 通融票据；空头票据 twldw uN  
accommodation party 汇票代发人 9dszn^]T  
account balance 帐户余额；帐户结余 s2N'Ip  
account book 帐簿 w > GW  
account collected in advance 预收款项 5"U5^6:T  
account current book 往来帐簿 }mZCQJ#`  
account of after-acquired property 事后取得的财产报告 !( Y|Vm'  
account of defaulter 拖欠帐目 n 78!]O  
account payable 应付帐款 qx >Z@o
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 d@JavcR  
account receivable 应收帐款 IhSXU<]  
account receivable report 应收帐款报表 dE[X6$H[  
account statement 结单；帐单；会计财务报表 r SoT]6/   
account title 帐户名称；会计科目 K]>4*) A:  
accountant's report 会计师报告 [.$%ti
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Accountant's Report Rules 会计师报告规则 0VR,I{<.{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 t*BCpC}  
Accounting Arrangements 《会计安排》 <daH0l0  
accounting basis 会计基础 S$wC{7?f  
accounting by Official Receiver 破产管理署署长呈交的帐目 Eqny'44  
Accounting Circular 《会计通告》 {t0!N]'  
accounting class 会计类别 l&] %APL  
accounting date 记帐日期；会计结算日期 mpD
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accounting for money 款项核算 
xK1w->[  
Accounting Officer 会计主任 &V&beq4)p  
accounting period 会计报告期；会计期 `+TC@2-?  
accounting policy 会计政策；会计方针 ~k 6V?z}  
accounting practice 会计惯例 }L{GwiDMDl  
accounting principle 会计准则 xQ?$H?5B<  
accounting record 会计记录 8BS Nm  
accounting report 会计报告 l!j=em@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 u,YmCEd_V  
Accounting Society of China 中国会计学会 v,rKuvc'  
accounting statement 会计报表 OaN"6Ge#  
accounting system 会计制度；会计系统 V*%><r  
accounting transaction 会计事项；帐务交易 2Z^p)  
accounting treatment 会计处理 yg|yoL'g  
accounting year 会计年度 )r*F.m{&:  
accretion 增值；添加 #f=41d%  
accrual 应计项目；应累算数目 Ix=(f0|  
accrual basis 应计制；权责发生制 a)+*Gf
7?  
accrual basis accounting 应计制会计；权责发生制会计 -=1>t3~\  
accrue 应累算；应计 fx^yC.$2  
accrued benefit 应累算利益 @v/Ae_q!  
accrued charges 应计费用 R>[G6LOG  
accrued cumulative preference share dividend 应累算的累积优先股股息 *a(GG  
accrued expenses 应累算费用 }b<w\9AF  
accrued interest payable 应付利息；应计未付利息 -"Nvu  
accrued interest receivable 应收利息；应计未收利息 ##] `  
accrued right 累算权益 #iD`Bg!VXc  
accruing profit 应累算的利润 Y|-&=  
accumulated fiscal reserve 累积财政储备 yWH! v]S  
accumulated profit 累积利润；滚存溢利 6TQ[2%X'  
accumulated reserve 累积储备 O6q5qA  
accumulation of surplus income 累积收益盈余 raP9rEs  
acquired assets 既得资产 ~/K'n  
acquisition 收购；购置；取得 e]:(.Wb- 9  
acquisition cost 购置成本 RM25]hx  
acquisition expenses 购置费用 \/Zo*/  
acquisition of 100% interest 收购全部股权 56Lt "Z F  
acquisition of control 取得控制权 2XjH1  
acquisition of fixed assets 购置固定资产 T+5H2]yy)  
acquisition of shell “买壳” 7$L*nf  
acquisition price 收购价 PP6gU=9[)  
act of God 天灾 |gGD3H  
acting partner 执事合伙人 d=HD! e  
active market 买卖活跃的市场；交投畅旺的市场；旺市 yyVE%e5nl  
active partner 积极参与的合伙人 j#VR>0oC]\  
active trading 交投活跃 .z,`{-7U  
actual circulation 实际流通 W=K+kB  
actual cost 实际成本 a7z%)i;Z  
actual expenditure 实际开支；实际支出 JWxSN9.X  
actual income 实际入息；实际收入；实际收益 clT[?
8*  
actual market 现货市场 A{Y/eG8  
actual price 现货价；实际价格 D<^K7tJui  
actual profit 实际利润 wr6(C:  
actual quotation 实盘；实际价位；实际报价 ]vCs9*
|B  
actual year basis 按实际年度计算 Oh7wyQiV  
actuals 实货 }A<fCm7  
actuarial investigation 精算调查 @`SlOKz!=  
actuarial principle 精算原则 (6)X Fp&  
actuarial report 精算师报告 )},/=#C0  
Actuarial Society of Hong Kong 香港精算学会 3+vMi[YO  
actuarial valuation 精算师估值 ~2XiKY;W?  
actuary 精算师 .`h:1FP8  
ad referendum agreement 暂定协议；有待覆核的协定 *Y ?&N2@c  
ad valorem duty 从价税；按值征税 `6*1mE1K&  
ad valorem duty system 从价税制 AT"!Ys|  
ad valorem fee 从价费 zgSv -h+f  
ad valorem tariff 从价关税 6#2E {uy;R  
additional allowance 额外免税额 vP u{xy  
additional amount for unexpired risk 未过期风险的额外款额 :
1!k*5  
additional assessable profit 补加应评税利润 ].N%A07  
additional assessment 补加评税 &WVRh=R  
additional commitment 额外承担 ,Mu"r!MK  
additional commitment vote 额外承担拨款 Qy'
-3GB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kE{-h'xADD  
additional dependent parent allowance 供养父母额外免税额 6[]O3Aa  
additional provision 额外拨款 0(|36;x  
additional stamp duty 附加印花税  9E  
additional tax 补加税罚款；补加税款 J~5+=V7OV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 l`EKL2n  
adjudged bankrupt 被裁定破产 n_t.l<
V  
adjudicated bankrupt 裁定破产人 TmgSV#G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %T~LK=m  
adjudication of bankruptcy 裁定破产；宣告破产 ,@ @FAL  
adjudication of insolvency 裁定无力偿还债务 Z+S1e~~  
adjusted actual 经调整的实数；调整后的实数 }vX/55   
adjusted current assets 经调整的流动资产；调整后的流动资产 v,)vW5jGI  
adjusted figure 经调整的数字；调整后的数额 e>_Il']Mb  
adjusted liabilities 经调整的负债；调整后的负债 m^1'aO_;q  
adjusted loss 经调整的亏损；调整后的亏损 J<ZG&m362p  
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 'n"n;  
adjusted profit 经调整的利润；调整后的利润 t",b.vki\z  
adjusted surplus 经调整的盈余额；调整后的盈余额 esHcE{GNOS  
adjusted value 经调整的价值；调整后的价值 m)xz_Plc  
adjustment 调整；修订；理算〔保险〕 M_#^zo "x  
adjustment centre 调剂中心 NS^+n4
 
adjustment lag 调整过程的时间差距；调整时差 E"t 79dD  
adjustment mechanism 调整机制 ID$% 4jl  
adjustment of loss 亏损调整 sKL"JA T  
adjustment process 调整过程；调整程序 -T.C?Q g  
adjustment range 调整幅度 KA]5tVQA  
administered exchange rate 受管制汇率 K55]W2I9