[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: u0 y 1  
+Qj(B@i  
A share Ａ股；甲类股份 [4Q"#[V&9  
abatement of tax 减税；减扣免税额 O!&,5Dy  
ABN AMRO Bank N.V. 荷兰银行 )T|L,Lp  
above-the-line expenditure 线上项目支出；经常预算支出 j0mM>X HB  
above-the-line receipt 线上项目收入；经常预算收入 qCPmbg  
ABSA Asia Limited 南非联合亚洲有限公司 l]6%lud8_  
absolute change 绝对数值变更 -VT+O+9_A  
absolute expenditure 实际开支 2+Rv{%  
absolute guideline figure 绝对准则数字 T .n4TmF  
absolute interest 绝对权益 N#ioJ^}n:  
absolute order of discharge 绝对破产解除令 M.[
rLJZ4  
absolute profit margin 绝对利润幅度 $`J_:H%  
absolute value 实值；绝对值 09h.1/  
absolutely vested interest 绝对既得权益 )rtomp:X  
absorbed cost 已吸收成本；已分摊成本 0-d>I@j  
absorption 吸收；分摊；合并 "r'ozf2\  
absorption rate 吸收率；摊配率；分摊率 !3qVB  
ACB Finance Limited 亚洲商业财务有限公司 yj_4gxJ\  
acceptable form of reciprocity 合理的互惠条件 sa&) #Z:  
acceptable rate 适当利率；适当汇率 D(]E/k@;~  
acceptance agreement 承兑协议 Jxl6a:  
acceptance for honour 参加承兑 <AoXEuD  
acceptor 承兑人；接受人；受票人 ;zH HIdQ>-  
acceptor for honour 参加承兑人 ]! *[Q\  
accident insurance 意外保险 wvby?MhPY  
Accident Insurance Association of Hong Kong 香港意外保险公会 =^;P#kX  
accident insurance scheme 意外保险计划 h2Bz F  
accident year basis 意外年度基准 s60 TxB  
accommodation 通融；贷款 s!B/WsK  
accommodation bill 通融票据；空头票据 y1f:?L-z  
accommodation party 汇票代发人 ,,4 GNbBC  
account balance 帐户余额；帐户结余 v& $k9)]  
account book 帐簿 r 2:2,5_  
account collected in advance 预收款项 ^Q}eatEn  
account current book 往来帐簿 }6u2*(TmD  
account of after-acquired property 事后取得的财产报告 bBc-^  
account of defaulter 拖欠帐目 PoSpkJH  
account payable 应付帐款 EnVuD 9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Rl~T$ Ey  
account receivable 应收帐款 +9;2xya2  
account receivable report 应收帐款报表 }^kL|qmjR  
account statement 结单；帐单；会计财务报表 Cb;WZ3HR  
account title 帐户名称；会计科目 3G}AH E4  
accountant's report 会计师报告 aM3gRp51cj  
Accountant's Report Rules 会计师报告规则 mN_Z7n;^eh  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +-?/e-z")  
Accounting Arrangements 《会计安排》 .ic:`1  
accounting basis 会计基础 r(A.<`\   
accounting by Official Receiver 破产管理署署长呈交的帐目 4=8QZf0\  
Accounting Circular 《会计通告》 1GCzy
BSbb  
accounting class 会计类别 dt\j GD  
accounting date 记帐日期；会计结算日期 R:aa+ MX(1  
accounting for money 款项核算 yHo[{,4itA  
Accounting Officer 会计主任 qQ]]~ F  
accounting period 会计报告期；会计期 /iaf ^ >  
accounting policy 会计政策；会计方针 %kshQ%P)?  
accounting practice 会计惯例 }2
8=  
accounting principle 会计准则 w8Sv*K  
accounting record 会计记录 yR5XJ;Tct  
accounting report 会计报告 ,M5}4E7L%s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `{v?6:G:Q  
Accounting Society of China 中国会计学会 G\d$x4CVGc  
accounting statement 会计报表 iUk-'   
accounting system 会计制度；会计系统 m"eteA,"k_  
accounting transaction 会计事项；帐务交易 kS5_&#  
accounting treatment 会计处理 Ta=s:trP  
accounting year 会计年度 08bJCH  
accretion 增值；添加 Hh;:`;}  
accrual 应计项目；应累算数目 FDzqL; I  
accrual basis 应计制；权责发生制 R\3VB NX.g  
accrual basis accounting 应计制会计；权责发生制会计 1Tp/MV/>  
accrue 应累算；应计 lCd@jB{  
accrued benefit 应累算利益 HeGYu?&  
accrued charges 应计费用 #18FA|   
accrued cumulative preference share dividend 应累算的累积优先股股息 +0wT!DZW\=  
accrued expenses 应累算费用 & WOiik  
accrued interest payable 应付利息；应计未付利息 t&q N:  J  
accrued interest receivable 应收利息；应计未收利息 2-*V=El  
accrued right 累算权益 uP $Cj  
accruing profit 应累算的利润 g^Yl TB  
accumulated fiscal reserve 累积财政储备 W*DVi_\$y  
accumulated profit 累积利润；滚存溢利 Uh eC  
accumulated reserve 累积储备 -7H^n#]  
accumulation of surplus income 累积收益盈余 X!hIwiA,t  
acquired assets 既得资产 <yA}i"-1W  
acquisition 收购；购置；取得 #65^w=Sp}  
acquisition cost 购置成本 B<?[Mrdxw  
acquisition expenses 购置费用 7R.Q Ql  
acquisition of 100% interest 收购全部股权 N7r_77%m0  
acquisition of control 取得控制权 NH<gU_s8{9  
acquisition of fixed assets 购置固定资产 N;oQ^B'  
acquisition of shell “买壳” 3chPY4~A  
acquisition price 收购价 T VmH  
act of God 天灾 /'2O.d0}.  
acting partner 执事合伙人 e1myH6$W  
active market 买卖活跃的市场；交投畅旺的市场；旺市 g:l.MJT  
active partner 积极参与的合伙人 0-Y:v(|.  
active trading 交投活跃 sAn0bX  
actual circulation 实际流通 :#E*Y8-  
actual cost 实际成本 WO5O?jo'  
actual expenditure 实际开支；实际支出 4BYE1 fUzd  
actual income 实际入息；实际收入；实际收益 =;a!u  
actual market 现货市场 7tM9u5FF  
actual price 现货价；实际价格 !rDdd%Z  
actual profit 实际利润 rPNb\Ri  
actual quotation 实盘；实际价位；实际报价 gbeghLP[?  
actual year basis 按实际年度计算 -$VZtex  
actuals 实货 qLL,F  
actuarial investigation 精算调查 r[(x
jn  
actuarial principle 精算原则 <:FP4e "(  
actuarial report 精算师报告 Jb)#fH$L  
Actuarial Society of Hong Kong 香港精算学会 X[s8X!#  
actuarial valuation 精算师估值 []R? ViG  
actuary 精算师 k#Of]mXXz  
ad referendum agreement 暂定协议；有待覆核的协定 N/
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ad valorem duty 从价税；按值征税 1 2++RkL#  
ad valorem duty system 从价税制 GDhE[of  
ad valorem fee 从价费 `i) 2 nNJ"  
ad valorem tariff 从价关税 m"\:o  
additional allowance 额外免税额 {CG_P,FO  
additional amount for unexpired risk 未过期风险的额外款额
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additional assessable profit 补加应评税利润 @RFs/'  
additional assessment 补加评税 9j]sD/L5q  
additional commitment 额外承担 f %lD08Sl  
additional commitment vote 额外承担拨款 a {}|Bf<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jc[_I&Oc_  
additional dependent parent allowance 供养父母额外免税额 )3YtIH_  
additional provision 额外拨款 #*$P'r  
additional stamp duty 附加印花税 .?p\n7  
additional tax 补加税罚款；补加税款 Ut-B^x)gl  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Z@8vL  
adjudged bankrupt 被裁定破产 J`q]6qf#  
adjudicated bankrupt 裁定破产人 > oA?6x  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Om'+]BBN  
adjudication of bankruptcy 裁定破产；宣告破产 6$a$K,dZ  
adjudication of insolvency 裁定无力偿还债务 9`jcC-;iv  
adjusted actual 经调整的实数；调整后的实数 V@7KsB  
adjusted current assets 经调整的流动资产；调整后的流动资产 + uWDP.  
adjusted figure 经调整的数字；调整后的数额 -7/s]9o'  
adjusted liabilities 经调整的负债；调整后的负债 pL1Q7&&c0  
adjusted loss 经调整的亏损；调整后的亏损 lkyzNy9R  
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 & gJV{V5Ay  
adjusted profit 经调整的利润；调整后的利润 `b8v1Os^2  
adjusted surplus 经调整的盈余额；调整后的盈余额 YSJy`  
adjusted value 经调整的价值；调整后的价值 Iz6y{E  
adjustment 调整；修订；理算〔保险〕 {e|*01hE  
adjustment centre 调剂中心
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adjustment lag 调整过程的时间差距；调整时差 v5;I]?72l~  
adjustment mechanism 调整机制 {U 'd}Q  
adjustment of loss 亏损调整 W"{v2xi  
adjustment process 调整过程；调整程序 /(.6bv  
adjustment range 调整幅度 svelYe#9z  
administered exchange rate 受管制汇率 ~^
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