[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: Zsk?QS FE  
iUCwKpb9
 
A share Ａ股；甲类股份 tnL."^%A2I  
abatement of tax 减税；减扣免税额 4ac1m,Jlt  
ABN AMRO Bank N.V. 荷兰银行 )rbc;{.  
above-the-line expenditure 线上项目支出；经常预算支出 ?.j,Bq5At  
above-the-line receipt 线上项目收入；经常预算收入 =g[H]-Ee  
ABSA Asia Limited 南非联合亚洲有限公司 %/md"
S  
absolute change 绝对数值变更 kc|>Q7~{  
absolute expenditure 实际开支 _r7=&oL.Q  
absolute guideline figure 绝对准则数字 <THUsY`3P&  
absolute interest 绝对权益 <>&89E%j'  
absolute order of discharge 绝对破产解除令 L"9 Gc  
absolute profit margin 绝对利润幅度 776 nWw)  
absolute value 实值；绝对值 tgfM:kzw  
absolutely vested interest 绝对既得权益 1{7_ 
`[  
absorbed cost 已吸收成本；已分摊成本 #!Ze\fOC  
absorption 吸收；分摊；合并 #Wq#beBb  
absorption rate 吸收率；摊配率；分摊率 Hz5;Ruw'  
ACB Finance Limited 亚洲商业财务有限公司 gb9[Meg'  
acceptable form of reciprocity 合理的互惠条件 oc=tI@W  
acceptable rate 适当利率；适当汇率 :SQLfOQ  
acceptance agreement 承兑协议 T7ki/hjRb  
acceptance for honour 参加承兑 ^^'[%ok  
acceptor 承兑人；接受人；受票人 9kUV1?  
acceptor for honour 参加承兑人 -P* xyI  
accident insurance 意外保险 6_Fpca3L  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,?fN#gc :  
accident insurance scheme 意外保险计划 n)Hk8)^8  
accident year basis 意外年度基准 GP Ix@k  
accommodation 通融；贷款 KKV)DExv?  
accommodation bill 通融票据；空头票据 w
Ya0hNd  
accommodation party 汇票代发人 4%%B0[Wo_O  
account balance 帐户余额；帐户结余 <gR`)YF7  
account book 帐簿 a2[8wv1  
account collected in advance 预收款项 jJ*=Ghu-  
account current book 往来帐簿 GU5W|bS  
account of after-acquired property 事后取得的财产报告 o;
*]1  
account of defaulter 拖欠帐目 yIlV[_  
account payable 应付帐款 Sr-|,\/O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G~O" /WM  
account receivable 应收帐款 R&#[6 r(h  
account receivable report 应收帐款报表 DqRLx85d1  
account statement 结单；帐单；会计财务报表 {$3j/b  
account title 帐户名称；会计科目 |}%(6<  
accountant's report 会计师报告 >@z d\}@W  
Accountant's Report Rules 会计师报告规则 i+U@\:=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !W0P`i<  
Accounting Arrangements 《会计安排》 oEN)Dw o  
accounting basis 会计基础 (K <Z=a  
accounting by Official Receiver 破产管理署署长呈交的帐目 }FHw" {my  
Accounting Circular 《会计通告》 <&KLo>B^  
accounting class 会计类别 aX:#'eDB  
accounting date 记帐日期；会计结算日期 `D4oAx d9  
accounting for money 款项核算 S!u6dz^[$X  
Accounting Officer 会计主任 o; 6fvn  
accounting period 会计报告期；会计期 q"P5,:W  
accounting policy 会计政策；会计方针 IPwj_jvw  
accounting practice 会计惯例 `Fz\wPd  
accounting principle 会计准则 xG
wTk  
accounting record 会计记录 -*rHB&e  
accounting report 会计报告 9e0C3+)CY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4 0p3Rv  
Accounting Society of China 中国会计学会 h=!M6yap<  
accounting statement 会计报表 z7| s%&  
accounting system 会计制度；会计系统 xq#U4 E  
accounting transaction 会计事项；帐务交易 E(7@'d{o  
accounting treatment 会计处理 \I'f3  
accounting year 会计年度 [0h* &  
accretion 增值；添加 B>{|'z?%>  
accrual 应计项目；应累算数目 F\o;t:  
accrual basis 应计制；权责发生制 |= tJ|  
accrual basis accounting 应计制会计；权责发生制会计 y{@P1{  
accrue 应累算；应计 c*Eok?O  
accrued benefit 应累算利益 -08&&H  
accrued charges 应计费用 VfQMFb',o  
accrued cumulative preference share dividend 应累算的累积优先股股息 /#:Rd^  
accrued expenses 应累算费用 oNiToFbQu  
accrued interest payable 应付利息；应计未付利息 tx2Vyu  
accrued interest receivable 应收利息；应计未收利息 MFf05\aDu  
accrued right 累算权益 
i<B:  
accruing profit 应累算的利润 Vf"O/o}hq,  
accumulated fiscal reserve 累积财政储备 fG X1y  
accumulated profit 累积利润；滚存溢利 ^2C0oX  
accumulated reserve 累积储备 DZ%g^D
RZX  
accumulation of surplus income 累积收益盈余 V?U%C%C|e  
acquired assets 既得资产 7( yXsVq  
acquisition 收购；购置；取得 %'RI3gy  
acquisition cost 购置成本 9@$tiDV  
acquisition expenses 购置费用 %bCcsdK  
acquisition of 100% interest 收购全部股权 #citwMW  
acquisition of control 取得控制权 MV Hz$hy
B  
acquisition of fixed assets 购置固定资产 +A]&AkTw  
acquisition of shell “买壳” k7:GS
,7  
acquisition price 收购价 S^3g]5YX  
act of God 天灾 54` bE$:+  
acting partner 执事合伙人 H arFo  
active market 买卖活跃的市场；交投畅旺的市场；旺市 DQ}_9?3  
active partner 积极参与的合伙人 X{0ax.  
active trading 交投活跃 =fKhXd  
actual circulation 实际流通 ?&whE!  
actual cost 实际成本 _7-"VoX  
actual expenditure 实际开支；实际支出 :pA=V
 
actual income 实际入息；实际收入；实际收益 &*jxI[  
actual market 现货市场 nU=f<]S=  
actual price 现货价；实际价格 ki[;ZmQqY  
actual profit 实际利润 xTa4.ZXg  
actual quotation 实盘；实际价位；实际报价 K$Mx}m7l  
actual year basis 按实际年度计算 Gk{ "O%AE  
actuals 实货 NZfo`iHAN  
actuarial investigation 精算调查 sf.E|]isW  
actuarial principle 精算原则 7i-W*Mb:  
actuarial report 精算师报告 qP7&LtU  
Actuarial Society of Hong Kong 香港精算学会 q8'@dH  
actuarial valuation 精算师估值 kr/1Dsr4  
actuary 精算师 'DL;c@}37  
ad referendum agreement 暂定协议；有待覆核的协定 1A|x$j6m  
ad valorem duty 从价税；按值征税 /7UovKKbz  
ad valorem duty system 从价税制 jyY^iQ.2  
ad valorem fee 从价费 +t7c &td\  
ad valorem tariff 从价关税 M^|"be~{'  
additional allowance 额外免税额 W U+Jo@]y  
additional amount for unexpired risk 未过期风险的额外款额 >K_$[qP3  
additional assessable profit 补加应评税利润 /{eih]`x(  
additional assessment 补加评税 *tq|x[<  
additional commitment 额外承担 ;55tf l  
additional commitment vote 额外承担拨款 w*&n(zJF>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 42n@:5`{+  
additional dependent parent allowance 供养父母额外免税额 #`N6<nb  
additional provision 额外拨款 k$UzBxR  
additional stamp duty 附加印花税 Lyf? V(S  
additional tax 补加税罚款；补加税款 \,@Yl.,+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ZbZAx:L  
adjudged bankrupt 被裁定破产 '- nuH;r  
adjudicated bankrupt 裁定破产人 .236d^l  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
'b=eC  
adjudication of bankruptcy 裁定破产；宣告破产 c{]r{FAx9o  
adjudication of insolvency 裁定无力偿还债务 T>%
uRK$  
adjusted actual 经调整的实数；调整后的实数 J^s<x#C  
adjusted current assets 经调整的流动资产；调整后的流动资产 6KIjq[T^  
adjusted figure 经调整的数字；调整后的数额 dCoi>PO  
adjusted liabilities 经调整的负债；调整后的负债 3zA8pI w  
adjusted loss 经调整的亏损；调整后的亏损 ery?G-  
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 HdY3DdC%q  
adjusted profit 经调整的利润；调整后的利润 bG?WB,1  
adjusted surplus 经调整的盈余额；调整后的盈余额 Mu_mm/U_  
adjusted value 经调整的价值；调整后的价值 PtPGi^
 
adjustment 调整；修订；理算〔保险〕 V(''p{  
adjustment centre 调剂中心 iS:PRa1  
adjustment lag 调整过程的时间差距；调整时差 Zgy2Pot  
adjustment mechanism 调整机制 zP{<0o  
adjustment of loss 亏损调整 0?5%  
adjustment process 调整过程；调整程序 U'h[{ek  
adjustment range 调整幅度 ?|Q5]rhs  
administered exchange rate 受管制汇率 JucxhjV#,