[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: t9P` nfY  
S%%>&^5  
A share Ａ股；甲类股份 f4w|  
abatement of tax 减税；减扣免税额 8:M~m]Z+|  
ABN AMRO Bank N.V. 荷兰银行 H uE*jQ  
above-the-line expenditure 线上项目支出；经常预算支出 {n1o)MZ]R  
above-the-line receipt 线上项目收入；经常预算收入 HVu_@[SYR3  
ABSA Asia Limited 南非联合亚洲有限公司 t5e(9Yhj  
absolute change 绝对数值变更 QCtG #/  
absolute expenditure 实际开支 H9jj**W ;$  
absolute guideline figure 绝对准则数字 @[JQCQ#r  
absolute interest 绝对权益 9Xm"kVqd/  
absolute order of discharge 绝对破产解除令 y5R6/*;N.  
absolute profit margin 绝对利润幅度 45-pJf8F  
absolute value 实值；绝对值 +qS$t  
absolutely vested interest 绝对既得权益 fYC AwS{  
absorbed cost 已吸收成本；已分摊成本 #vS>^OyP  
absorption 吸收；分摊；合并 'x6Mqv1W  
absorption rate 吸收率；摊配率；分摊率 Tp0Tce/  
ACB Finance Limited 亚洲商业财务有限公司 
j f^fj-  
acceptable form of reciprocity 合理的互惠条件 ~sA}.7  
acceptable rate 适当利率；适当汇率 7`WK1_rR\  
acceptance agreement 承兑协议 {=R=\Y?r&  
acceptance for honour 参加承兑 3cOXtDV YT  
acceptor 承兑人；接受人；受票人 x3M`l|  
acceptor for honour 参加承兑人 74Kl!A  
accident insurance 意外保险 TAGqRYgi  
Accident Insurance Association of Hong Kong 香港意外保险公会 DsFrA]  
accident insurance scheme 意外保险计划 ;CU3CLn  
accident year basis 意外年度基准 %l5J   
accommodation 通融；贷款 s'K0C8'U  
accommodation bill 通融票据；空头票据 ; #j/F]xG  
accommodation party 汇票代发人 '{Ywb@Bc  
account balance 帐户余额；帐户结余 x&?35B i  
account book 帐簿 7tt&/k? Q  
account collected in advance 预收款项 .Wa6?r<g  
account current book 往来帐簿 ]AfeaU'>  
account of after-acquired property 事后取得的财产报告 e j`lY  
account of defaulter 拖欠帐目 Ig9$ PP+3  
account payable 应付帐款  kU#$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &i!.6M2  
account receivable 应收帐款
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account receivable report 应收帐款报表 R a9/L  
account statement 结单；帐单；会计财务报表 ?EtK/6dJZt  
account title 帐户名称；会计科目 \GPWC}V\s  
accountant's report 会计师报告 L;v#9^Fq  
Accountant's Report Rules 会计师报告规则 Li7/pUq>}!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q
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Accounting Arrangements 《会计安排》 (F#Qunze  
accounting basis 会计基础 k-w._E
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accounting by Official Receiver 破产管理署署长呈交的帐目 \9 ^wM>U  
Accounting Circular 《会计通告》 r
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accounting class 会计类别 W;hI[9  
accounting date 记帐日期；会计结算日期 .-<o[(s  
accounting for money 款项核算 ousoG$Pc  
Accounting Officer 会计主任 W}T$Z  
accounting period 会计报告期；会计期 $osDw1C  
accounting policy 会计政策；会计方针 WMYvE\"  
accounting practice 会计惯例 TT29LC@  
accounting principle 会计准则 ThF I=K  
accounting record 会计记录 Q+#, VuM  
accounting report 会计报告 = [:ruE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -1U]@s  
Accounting Society of China 中国会计学会 *!B,|]wq=  
accounting statement 会计报表 a}=)b#T`  
accounting system 会计制度；会计系统 ON!1lS  
accounting transaction 会计事项；帐务交易 !$&K~>`  
accounting treatment 会计处理 `+i<:,z-gs  
accounting year 会计年度 38JvJR yK}  
accretion 增值；添加 i5:fn@&  
accrual 应计项目；应累算数目 %"{SGp  
accrual basis 应计制；权责发生制 ! 5] /2  
accrual basis accounting 应计制会计；权责发生制会计 E*k=8$Y  
accrue 应累算；应计 M|e@N  
accrued benefit 应累算利益 Wny{qj)=  
accrued charges 应计费用 C !uwD  
accrued cumulative preference share dividend 应累算的累积优先股股息 ga!t:O@w  
accrued expenses 应累算费用 QCMt4`%'u  
accrued interest payable 应付利息；应计未付利息 q?JP\_o:  
accrued interest receivable 应收利息；应计未收利息 ;B!&( 50e  
accrued right 累算权益 m[%&KW(  
accruing profit 应累算的利润 <sn^>5Ds  
accumulated fiscal reserve 累积财政储备 6J-tcL*4"%  
accumulated profit 累积利润；滚存溢利
X(N!y"z  
accumulated reserve 累积储备 3
M/kfy  
accumulation of surplus income 累积收益盈余 4R}2H>VV%  
acquired assets 既得资产 -R|v&h%T  
acquisition 收购；购置；取得 *\-6p0~A  
acquisition cost 购置成本 gh3_})8c  
acquisition expenses 购置费用 7!z0)Ai_>=  
acquisition of 100% interest 收购全部股权 _?mu2!X  
acquisition of control 取得控制权 _sx]`3/86  
acquisition of fixed assets 购置固定资产 ~#OnA1)  
acquisition of shell “买壳” dd_n|x1  
acquisition price 收购价 PC=b.H8P+W  
act of God 天灾 KN_3]-+B  
acting partner 执事合伙人 N9idk}T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1@;Dn'  
active partner 积极参与的合伙人 E ekX|*  
active trading 交投活跃 zGA1  
actual circulation 实际流通 lg~Gkd6  
actual cost 实际成本 E%2]c?N5  
actual expenditure 实际开支；实际支出 ioz4kG!  
actual income 实际入息；实际收入；实际收益 CKy' 8I9  
actual market 现货市场 D8G5,s-.  
actual price 现货价；实际价格 g \&Z_  
actual profit 实际利润 =J<3B H^m  
actual quotation 实盘；实际价位；实际报价 }~y i6!w'  
actual year basis 按实际年度计算 GK~uoz:^O  
actuals 实货 !CY:XQm  
actuarial investigation 精算调查 <V>]-bl/  
actuarial principle 精算原则 6||zfH  
actuarial report 精算师报告 Z` T]jm-3  
Actuarial Society of Hong Kong 香港精算学会 6 -N 442  
actuarial valuation 精算师估值 &M&*3  
actuary 精算师 cY0NQKUk~  
ad referendum agreement 暂定协议；有待覆核的协定 !%?O`+r  
ad valorem duty 从价税；按值征税 /R!:ll2  
ad valorem duty system 从价税制 lvY[E9I0  
ad valorem fee 从价费 yX0nyhq  
ad valorem tariff 从价关税 Vo"Wr>F  
additional allowance 额外免税额 T]HeS(  
additional amount for unexpired risk 未过期风险的额外款额 B/0Xqyu  
additional assessable profit 补加应评税利润 `-/-(v+ i  
additional assessment 补加评税 3f@@|vZF  
additional commitment 额外承担 lK 5@qG#  
additional commitment vote 额外承担拨款 i}[cq_wJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l|9'M'a  
additional dependent parent allowance 供养父母额外免税额 <A^sg?s<'  
additional provision 额外拨款 L7;8:^ v  
additional stamp duty 附加印花税 S6Y2(qdP  
additional tax 补加税罚款；补加税款 Gh>&+UA'$1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0Ta& o-e  
adjudged bankrupt 被裁定破产 +saXN6  
adjudicated bankrupt 裁定破产人 kOdXbw9v  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %<8`(Uu5  
adjudication of bankruptcy 裁定破产；宣告破产 d<K2 \:P{}  
adjudication of insolvency 裁定无力偿还债务 ~@=(#tO.  
adjusted actual 经调整的实数；调整后的实数 Swa0TiT(  
adjusted current assets 经调整的流动资产；调整后的流动资产 & %A&&XT9  
adjusted figure 经调整的数字；调整后的数额  Xdh2  
adjusted liabilities 经调整的负债；调整后的负债 `,QcOkvbC  
adjusted loss 经调整的亏损；调整后的亏损 $>Qq 7  
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 & 6'Rc#\P  
adjusted profit 经调整的利润；调整后的利润 N,W
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adjusted surplus 经调整的盈余额；调整后的盈余额 UE8j
8U'L  
adjusted value 经调整的价值；调整后的价值 Kv0V`}<Yc  
adjustment 调整；修订；理算〔保险〕 J?{@pA  
adjustment centre 调剂中心 ckGmwYP9  
adjustment lag 调整过程的时间差距；调整时差 HxSq&j*F  
adjustment mechanism 调整机制 ,2YZB*6h{  
adjustment of loss 亏损调整 76H>ST@G|  
adjustment process 调整过程；调整程序 *:bexDH  
adjustment range 调整幅度 bd]9kRq1K  
administered exchange rate 受管制汇率 5EU~T.4C<