[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: !4I?59  
<(#cPV@j  
A share Ａ股；甲类股份 0#sk]Qz  
abatement of tax 减税；减扣免税额 U{eC^yjt"o  
ABN AMRO Bank N.V. 荷兰银行 "0zMx`Dh  
above-the-line expenditure 线上项目支出；经常预算支出 ] p'+ F  
above-the-line receipt 线上项目收入；经常预算收入 5 BcuLRId:  
ABSA Asia Limited 南非联合亚洲有限公司 iT9cw`A^%  
absolute change 绝对数值变更 ,iiWVA"  
absolute expenditure 实际开支 p~Dm3^Y  
absolute guideline figure 绝对准则数字 OkA-=M)RI:  
absolute interest 绝对权益 `C_#EU-  
absolute order of discharge 绝对破产解除令 4ol=YGCI_  
absolute profit margin 绝对利润幅度 >G/>:wwSP.  
absolute value 实值；绝对值 ~~ )&? \N  
absolutely vested interest 绝对既得权益 k 2;m"F  
absorbed cost 已吸收成本；已分摊成本 sy/J+==  
absorption 吸收；分摊；合并 [J-r*t"!  
absorption rate 吸收率；摊配率；分摊率 5g/^wKhKG  
ACB Finance Limited 亚洲商业财务有限公司 .B#L
t,m  
acceptable form of reciprocity 合理的互惠条件 !Me
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acceptable rate 适当利率；适当汇率 W+Gu\=s%O  
acceptance agreement 承兑协议 LUS7-~:F  
acceptance for honour 参加承兑 J,m.LpY  
acceptor 承兑人；接受人；受票人 A(;J  
acceptor for honour 参加承兑人 cr,o<  
accident insurance 意外保险 3<fJ5-z|-  
Accident Insurance Association of Hong Kong 香港意外保险公会 fa5($jJ&  
accident insurance scheme 意外保险计划 xH3SVn(I  
accident year basis 意外年度基准 Er{[83   
accommodation 通融；贷款 _mXq]r0  
accommodation bill 通融票据；空头票据 Zb );08X  
accommodation party 汇票代发人 4B (*{  
account balance 帐户余额；帐户结余 YF&SH)Y7  
account book 帐簿 sY1@ch"  
account collected in advance 预收款项 !v`q%JW(  
account current book 往来帐簿 -b)p6>G-C  
account of after-acquired property 事后取得的财产报告 n (cSfT  
account of defaulter 拖欠帐目 O aF+Z@ s  
account payable 应付帐款 0#Rj[J;kh  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  |nU:  
account receivable 应收帐款 Wc`Vc n1  
account receivable report 应收帐款报表 Of([z!'Gc  
account statement 结单；帐单；会计财务报表 {} vl^b  
account title 帐户名称；会计科目 @$+l ^"#-]  
accountant's report 会计师报告 NSb< 7_L  
Accountant's Report Rules 会计师报告规则 =bv8W <#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 nwcT8b87J  
Accounting Arrangements 《会计安排》 \hNMTj#O  
accounting basis 会计基础 jGt'S{  
accounting by Official Receiver 破产管理署署长呈交的帐目 )2rI/=R  
Accounting Circular 《会计通告》 @J" }~Y  
accounting class 会计类别  tEP^w  
accounting date 记帐日期；会计结算日期 <J
Z =K5  
accounting for money 款项核算 <!DOCvd
 
Accounting Officer 会计主任 .=^h@C*   
accounting period 会计报告期；会计期 /_jApZz  
accounting policy 会计政策；会计方针 1Rp|*>  
accounting practice 会计惯例 QfwGf,0p  
accounting principle 会计准则 3
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accounting record 会计记录 G*J(4~Yw}  
accounting report 会计报告 * k=L  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 unD8h=Z2  
Accounting Society of China 中国会计学会 8hAI l  
accounting statement 会计报表 WYaDN:kZf  
accounting system 会计制度；会计系统 Hyee#fB  
accounting transaction 会计事项；帐务交易 ?{{E/J:%  
accounting treatment 会计处理 z$;%SYI  
accounting year 会计年度 m^]/ /j  
accretion 增值；添加 8|7Tk[X1j  
accrual 应计项目；应累算数目 JmN;v|wF:c  
accrual basis 应计制；权责发生制 -
t*C-C'"|  
accrual basis accounting 应计制会计；权责发生制会计 -*yj[?6  
accrue 应累算；应计 Tb{,WUJg2  
accrued benefit 应累算利益 A9lqVMp64  
accrued charges 应计费用 BAt2m-  
accrued cumulative preference share dividend 应累算的累积优先股股息 2sittP  
accrued expenses 应累算费用 DC/CUKE.d  
accrued interest payable 应付利息；应计未付利息 #NL1N_B  
accrued interest receivable 应收利息；应计未收利息 c1:op@t  
accrued right 累算权益 V TEyqo2  
accruing profit 应累算的利润 \19XDqf8  
accumulated fiscal reserve 累积财政储备 fJ\Y s;l[j  
accumulated profit 累积利润；滚存溢利 p}(w"?2  
accumulated reserve 累积储备 UI;!_C_  
accumulation of surplus income 累积收益盈余 `L9o!OsQ  
acquired assets 既得资产 [$H8?J  
acquisition 收购；购置；取得 jl:O~UL6i  
acquisition cost 购置成本 xsAF<:S\  
acquisition expenses 购置费用 ]$*N5 Y  
acquisition of 100% interest 收购全部股权 iZ_R oJ  
acquisition of control 取得控制权 f#X`e'1  
acquisition of fixed assets 购置固定资产
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acquisition of shell “买壳” \ 2".Kb@=  
acquisition price 收购价 8q tNK>D  
act of God 天灾 KJpM?:  
acting partner 执事合伙人 dY
r#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 AKAAb~{  
active partner 积极参与的合伙人 \LM'KD pP_  
active trading 交投活跃 jj
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actual circulation 实际流通 L<Lu;KnY6  
actual cost 实际成本 ^i:%;oeG  
actual expenditure 实际开支；实际支出 =M(\
R8  
actual income 实际入息；实际收入；实际收益 )n0g6  
actual market 现货市场 '`3-X];p  
actual price 现货价；实际价格 }#yRaIp  
actual profit 实际利润  ^5;Y  
actual quotation 实盘；实际价位；实际报价 ;#Mq=Fr-SG  
actual year basis 按实际年度计算 z*9/"M  
actuals 实货 EkTen:{G  
actuarial investigation 精算调查 3q1O:b^eo  
actuarial principle 精算原则 9qqEr
~  
actuarial report 精算师报告 .vT'hu  
Actuarial Society of Hong Kong 香港精算学会 T-5T`awf  
actuarial valuation 精算师估值 `_v-Y`Z  
actuary 精算师 '0o`<xW  
ad referendum agreement 暂定协议；有待覆核的协定 #lct"8  
ad valorem duty 从价税；按值征税 h_CeGl!M}  
ad valorem duty system 从价税制 wh~~g qi9  
ad valorem fee 从价费 gV`
:eNo*  
ad valorem tariff 从价关税 UT^t7MY#O  
additional allowance 额外免税额 I1}{7-_t  
additional amount for unexpired risk 未过期风险的额外款额 *~:@xMa  
additional assessable profit 补加应评税利润 }xdI{E1 q)  
additional assessment 补加评税  |u$AzI  
additional commitment 额外承担 LR
bevpZ,  
additional commitment vote 额外承担拨款 @
pG\5Jnf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N?pD"re)6  
additional dependent parent allowance 供养父母额外免税额 (bT\HW%m  
additional provision 额外拨款 XhIgzaGVu  
additional stamp duty 附加印花税 iK.MC%8?  
additional tax 补加税罚款；补加税款 qKSM*k~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 k| jCc  
adjudged bankrupt 被裁定破产 D#k>.)g  
adjudicated bankrupt 裁定破产人 a7d78 2~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %@r
h\Z  
adjudication of bankruptcy 裁定破产；宣告破产 OI`Lb\8pP  
adjudication of insolvency 裁定无力偿还债务 <B`=oO%o  
adjusted actual 经调整的实数；调整后的实数 ]gmf%g'C  
adjusted current assets 经调整的流动资产；调整后的流动资产 1C|j<w=i  
adjusted figure 经调整的数字；调整后的数额 v4ueFEY  
adjusted liabilities 经调整的负债；调整后的负债 [tBIABr  
adjusted loss 经调整的亏损；调整后的亏损 8KAyif@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 %{Ls$Y)  
adjusted profit 经调整的利润；调整后的利润 Ak9W8Z}  
adjusted surplus 经调整的盈余额；调整后的盈余额 <`N\FM^vo  
adjusted value 经调整的价值；调整后的价值 s*!2oj  
adjustment 调整；修订；理算〔保险〕 _5X}&>>lhF  
adjustment centre 调剂中心 zJx<]=]  
adjustment lag 调整过程的时间差距；调整时差 [M;P :
@  
adjustment mechanism 调整机制 5T;_k'qe  
adjustment of loss 亏损调整 /Fv 1Z=:r  
adjustment process 调整过程；调整程序 #2WBYScW0  
adjustment range 调整幅度 >c1mwZS;  
administered exchange rate 受管制汇率  vG