[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: ='"Yj  
q-z1ElrN7u  
A share Ａ股；甲类股份 5Dkb/Iagi  
abatement of tax 减税；减扣免税额 gT8(LDJ  
ABN AMRO Bank N.V. 荷兰银行 2*g2UP  
above-the-line expenditure 线上项目支出；经常预算支出 S|= )^$:  
above-the-line receipt 线上项目收入；经常预算收入 B!&5*f}*  
ABSA Asia Limited 南非联合亚洲有限公司 5p.rd0T]l3  
absolute change 绝对数值变更 V 6merT79  
absolute expenditure 实际开支 %B@NW2ZQ[  
absolute guideline figure 绝对准则数字 SWdmej[  
absolute interest 绝对权益 C@qWour  
absolute order of discharge 绝对破产解除令 J `5VE$2M  
absolute profit margin 绝对利润幅度 2VV>?s  
absolute value 实值；绝对值 F+*E}QpM  
absolutely vested interest 绝对既得权益 I{$suPk  
absorbed cost 已吸收成本；已分摊成本 
g]f<k2  
absorption 吸收；分摊；合并 7@{%S~TN  
absorption rate 吸收率；摊配率；分摊率
hlVC+%8  
ACB Finance Limited 亚洲商业财务有限公司 f,O10`4s  
acceptable form of reciprocity 合理的互惠条件 :cA P
{rSe  
acceptable rate 适当利率；适当汇率 !>Nlp,r&~  
acceptance agreement 承兑协议 9':Ipf&x  
acceptance for honour 参加承兑  m}yu4  
acceptor 承兑人；接受人；受票人 va@;V+cD  
acceptor for honour 参加承兑人 AON |b\?  
accident insurance 意外保险 'pA%lc)  
Accident Insurance Association of Hong Kong 香港意外保险公会 ( %7V  
accident insurance scheme 意外保险计划 s`x2Go  
accident year basis 意外年度基准 0Px Hf*  
accommodation 通融；贷款 B>i%:[-e  
accommodation bill 通融票据；空头票据 F.TIdkvp  
accommodation party 汇票代发人 Jz''UJY/O  
account balance 帐户余额；帐户结余 >.
SO2w  
account book 帐簿 l i<9nMZ<  
account collected in advance 预收款项 `)O9 '568  
account current book 往来帐簿 #s~ITG#H  
account of after-acquired property 事后取得的财产报告 u/W{JPlL  
account of defaulter 拖欠帐目 }e7/F[c.U  
account payable 应付帐款 jO"/5x26  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ow-ejo  
account receivable 应收帐款 Yh]a4l0  
account receivable report 应收帐款报表 u4lM>(3Y}  
account statement 结单；帐单；会计财务报表 /,:cbpHsu  
account title 帐户名称；会计科目 b#7nt ?`7p  
accountant's report 会计师报告 UusAsezm:  
Accountant's Report Rules 会计师报告规则 D?ic~-&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7UBW3{d/u5  
Accounting Arrangements 《会计安排》 :/6:&7s  
accounting basis 会计基础 yi^X?E{WnX  
accounting by Official Receiver 破产管理署署长呈交的帐目 y6am(ugE  
Accounting Circular 《会计通告》 yMW3mx301j  
accounting class 会计类别 9ZOQNN<ex  
accounting date 记帐日期；会计结算日期  '0f!o&?g  
accounting for money 款项核算 qo9&e~Y<G  
Accounting Officer 会计主任 N_D=j6B  
accounting period 会计报告期；会计期 ${Lrj}93  
accounting policy 会计政策；会计方针 tLJ 7tnB  
accounting practice 会计惯例 BSS4}qyS  
accounting principle 会计准则 WA}'[h   
accounting record 会计记录  ~H''RzN  
accounting report 会计报告 |%4nU#GoB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uEPm[o yX  
Accounting Society of China 中国会计学会 <!dZ=9^^1  
accounting statement 会计报表 5@.8O
VPz  
accounting system 会计制度；会计系统 PM*lnd#J  
accounting transaction 会计事项；帐务交易 ft
8  
accounting treatment 会计处理 :V8oWMY  
accounting year 会计年度 }!g$k  $y  
accretion 增值；添加 eI2041z  
accrual 应计项目；应累算数目 (QFZM"G  
accrual basis 应计制；权责发生制  :SF
f}  
accrual basis accounting 应计制会计；权责发生制会计 -X EK[  
accrue 应累算；应计 d> M0:  
accrued benefit 应累算利益 Q]/g=Nn ^~  
accrued charges 应计费用 PJb/tKC  
accrued cumulative preference share dividend 应累算的累积优先股股息 !6.LSY,E  
accrued expenses 应累算费用 d;%~\+)x4  
accrued interest payable 应付利息；应计未付利息 5UL5C:3R9  
accrued interest receivable 应收利息；应计未收利息 (N}\Wft%  
accrued right 累算权益 -{3^~vW|<  
accruing profit 应累算的利润 D{]w+  
accumulated fiscal reserve 累积财政储备 k;um Lyz  
accumulated profit 累积利润；滚存溢利 ]$K5
8C  
accumulated reserve 累积储备 Jv2V@6a(  
accumulation of surplus income 累积收益盈余 bA Y>o
 
acquired assets 既得资产 1b=\l/2  
acquisition 收购；购置；取得 :@~3wD[y  
acquisition cost 购置成本 Pw|/PfG  
acquisition expenses 购置费用 ),;h  
acquisition of 100% interest 收购全部股权 q+YK NXI  
acquisition of control 取得控制权 oz'jt} ?  
acquisition of fixed assets 购置固定资产 cCtd\/ \  
acquisition of shell “买壳” How:_ Hj  
acquisition price 收购价 C/"Wh=h6  
act of God 天灾 Z_<Wr7D  
acting partner 执事合伙人 1\f8-:C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Sr10ot&ox  
active partner 积极参与的合伙人 -J!k|GK#MX  
active trading 交投活跃 blV'-Al  
actual circulation 实际流通 o,1Fzdh6(  
actual cost 实际成本 TAM`i3{D  
actual expenditure 实际开支；实际支出 78z/D|{"  
actual income 实际入息；实际收入；实际收益 ^oHK.x#{  
actual market 现货市场 1eqFMf  
actual price 现货价；实际价格 wW/wvC-  
actual profit 实际利润 h" YA>_1  
actual quotation 实盘；实际价位；实际报价 )Z?\9'6e4  
actual year basis 按实际年度计算 i#lO{ ]  
actuals 实货 >*w(YB]/$V  
actuarial investigation 精算调查 )N ^g0L  
actuarial principle 精算原则 ctC!b{S"@  
actuarial report 精算师报告 +fF4]WFP  
Actuarial Society of Hong Kong 香港精算学会 ">I50#bT  
actuarial valuation 精算师估值 G_p13{"IM  
actuary 精算师 n@e|PWu  
ad referendum agreement 暂定协议；有待覆核的协定 Cvs4dd%)i  
ad valorem duty 从价税；按值征税 ~f2-%~  
ad valorem duty system 从价税制 =dC5q{  
ad valorem fee 从价费 0.Nik^~  
ad valorem tariff 从价关税 `_e1LEH  
additional allowance 额外免税额 [\i1I`7pE  
additional amount for unexpired risk 未过期风险的额外款额 d7QWK(d  
additional assessable profit 补加应评税利润 U}`HN*Q.q  
additional assessment 补加评税 -/qu."9(B  
additional commitment 额外承担 gJn_8\,C>Q  
additional commitment vote 额外承担拨款 i*vf(0G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r +l3J>:K  
additional dependent parent allowance 供养父母额外免税额 Y1FP |  
additional provision 额外拨款 5E|/ n(  
additional stamp duty 附加印花税 QXT*O  
additional tax 补加税罚款；补加税款 EEp,Z`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 a U*cw
R  
adjudged bankrupt 被裁定破产  F_%&,"$  
adjudicated bankrupt 裁定破产人 ?<$DQ%bf  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 k!,&L$sG  
adjudication of bankruptcy 裁定破产；宣告破产 t5za$kW'&  
adjudication of insolvency 裁定无力偿还债务 B8G1 #V_jK  
adjusted actual 经调整的实数；调整后的实数 +l$BUX  
adjusted current assets 经调整的流动资产；调整后的流动资产 C@ z^{Z+  
adjusted figure 经调整的数字；调整后的数额 [^-DFq5@  
adjusted liabilities 经调整的负债；调整后的负债 #$>m`r  
adjusted loss 经调整的亏损；调整后的亏损 hI1}^;  
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 w+owx(mN@  
adjusted profit 经调整的利润；调整后的利润 xBcE>^{1.  
adjusted surplus 经调整的盈余额；调整后的盈余额 m]U`7!  
adjusted value 经调整的价值；调整后的价值 {7X80KI  
adjustment 调整；修订；理算〔保险〕 AA,n.;zy<  
adjustment centre 调剂中心 }"'l8t0?  
adjustment lag 调整过程的时间差距；调整时差 Yf(QU`w_  
adjustment mechanism 调整机制 3+jqf@fO  
adjustment of loss 亏损调整 rOy-6og
 
adjustment process 调整过程；调整程序 Q<pL5[00fD  
adjustment range 调整幅度 |P]>[}mD  
administered exchange rate 受管制汇率 p[%FH?