[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: D@4hQC\  
]b<k%   
A share Ａ股；甲类股份 j|HOry1E&  
abatement of tax 减税；减扣免税额 n&
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ABN AMRO Bank N.V. 荷兰银行 <h7C_^L10\  
above-the-line expenditure 线上项目支出；经常预算支出 /2?GRwU~P  
above-the-line receipt 线上项目收入；经常预算收入 rMf& HX  
ABSA Asia Limited 南非联合亚洲有限公司 3r^i>r8B  
absolute change 绝对数值变更 ybf`7KEP2A  
absolute expenditure 实际开支 %qfEFhRC  
absolute guideline figure 绝对准则数字 bEy j8=P;  
absolute interest 绝对权益 b9w9M&?fT  
absolute order of discharge 绝对破产解除令 Dw6Q2Gnv  
absolute profit margin 绝对利润幅度 t]"3vE>  
absolute value 实值；绝对值 2lHJ&fck<  
absolutely vested interest 绝对既得权益 N9:xtrJ]_J  
absorbed cost 已吸收成本；已分摊成本 'ei9* 4y  
absorption 吸收；分摊；合并 ZZFa<AK4  
absorption rate 吸收率；摊配率；分摊率 0=(5C\w2  
ACB Finance Limited 亚洲商业财务有限公司 7=mU["raz`  
acceptable form of reciprocity 合理的互惠条件 Y@^MU->+  
acceptable rate 适当利率；适当汇率 S4`uNB#Ht  
acceptance agreement 承兑协议 ,n~H]66n  
acceptance for honour 参加承兑 7ktf =Y  
acceptor 承兑人；接受人；受票人 V!3O 1  
acceptor for honour 参加承兑人 K}! VY`  
accident insurance 意外保险 ]X4A)%i  
Accident Insurance Association of Hong Kong 香港意外保险公会 jcOxtDTSW  
accident insurance scheme 意外保险计划 X )g
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accident year basis 意外年度基准 =1yU& PJ  
accommodation 通融；贷款 s'fHhG6  
accommodation bill 通融票据；空头票据 (K>5DU  
accommodation party 汇票代发人 OZLU >LU  
account balance 帐户余额；帐户结余 @y)-!MHN(8  
account book 帐簿 ~n|*-rca  
account collected in advance 预收款项 ~N_\ V  
account current book 往来帐簿 $0sUh]7y  
account of after-acquired property 事后取得的财产报告 F ~ /{1Q*  
account of defaulter 拖欠帐目 Uq0RJ<n  
account payable 应付帐款 8KT|ixs  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 S ep}{`u  
account receivable 应收帐款 )5)S8~Oc  
account receivable report 应收帐款报表 "D fvoQP  
account statement 结单；帐单；会计财务报表 i@Q)
`>4  
account title 帐户名称；会计科目 xAQ=oF +  
accountant's report 会计师报告 vXRfsv y  
Accountant's Report Rules 会计师报告规则 (?I8/KYR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~%k<N/B  
Accounting Arrangements 《会计安排》 L&Bc-kMH  
accounting basis 会计基础 B {f&'1pp/  
accounting by Official Receiver 破产管理署署长呈交的帐目 avykg(  
Accounting Circular 《会计通告》 lySeq^y?Q  
accounting class 会计类别 $ ;~G  
accounting date 记帐日期；会计结算日期 r^VH [c@c  
accounting for money 款项核算 *ukugg.  
Accounting Officer 会计主任 /)MzF6  
accounting period 会计报告期；会计期 Qp!r_a&  
accounting policy 会计政策；会计方针 oAA%pZ@  
accounting practice 会计惯例 B@=+Fg DD  
accounting principle 会计准则 9eH(FB  
accounting record 会计记录 $^y6>@~  
accounting report 会计报告 [9~Bau  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 73rr"> 9#0  
Accounting Society of China 中国会计学会 D#1'#di*t  
accounting statement 会计报表 Y)g7 E"  
accounting system 会计制度；会计系统 'h.{fKG]ME  
accounting transaction 会计事项；帐务交易 9L]x9lI;  
accounting treatment 会计处理 uf^"Y3  
accounting year 会计年度 |Ah26<&  
accretion 增值；添加 Pj8s;#~u  
accrual 应计项目；应累算数目 J, _I$* _0  
accrual basis 应计制；权责发生制 <hkg~4EKc  
accrual basis accounting 应计制会计；权责发生制会计 o2@8w[r  
accrue 应累算；应计 |k{?\(h;  
accrued benefit 应累算利益 b`PAOQ   
accrued charges 应计费用 @w[WG:-+  
accrued cumulative preference share dividend 应累算的累积优先股股息 +D*b!5[  
accrued expenses 应累算费用 ~ 61O  
accrued interest payable 应付利息；应计未付利息 ` Cdk b5  
accrued interest receivable 应收利息；应计未收利息 kb Fr  
accrued right 累算权益 s3W35S0Q3  
accruing profit 应累算的利润 c_)vWU  
accumulated fiscal reserve 累积财政储备 ~2beVQ(U  
accumulated profit 累积利润；滚存溢利 #^"\WG7{  
accumulated reserve 累积储备 Bi]`e_(}  
accumulation of surplus income 累积收益盈余 "O<JVC{m  
acquired assets 既得资产 J@ =1zL  
acquisition 收购；购置；取得 Ge8&_7  
acquisition cost 购置成本 <bDjAVq  
acquisition expenses 购置费用 r3mB"("Z'  
acquisition of 100% interest 收购全部股权 &$.Vi&{.  
acquisition of control 取得控制权 <fCgU&  
acquisition of fixed assets 购置固定资产 xV:.)Dq9  
acquisition of shell “买壳” 9qc1^F
s~  
acquisition price 收购价 }"06'  
act of God 天灾 \( LKLlam  
acting partner 执事合伙人 |qE"60&"}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #?k$0|60  
active partner 积极参与的合伙人 @sO*O4os>  
active trading 交投活跃 Pwt4e-  
actual circulation 实际流通 f9cS^v_:  
actual cost 实际成本 i44UqEb  
actual expenditure 实际开支；实际支出 ? }|;ai  
actual income 实际入息；实际收入；实际收益 pv~XZ(J.1  
actual market 现货市场 #r `hK)  
actual price 现货价；实际价格 ?"$W=*P\o  
actual profit 实际利润 7]_UZ)u  
actual quotation 实盘；实际价位；实际报价 WLV'@$<|(  
actual year basis 按实际年度计算 yK+76\} I  
actuals 实货 a\$PqOB!  
actuarial investigation 精算调查 Oj:O-PtN2  
actuarial principle 精算原则 @tdX=\[~  
actuarial report 精算师报告 Hv>A$x$q  
Actuarial Society of Hong Kong 香港精算学会 hV;Tm7I2  
actuarial valuation 精算师估值 0|nvi=4~e|  
actuary 精算师 : c"J$wT/  
ad referendum agreement 暂定协议；有待覆核的协定 mHE4Es0  
ad valorem duty 从价税；按值征税 s1<_=sfnT  
ad valorem duty system 从价税制 :W<aga;J  
ad valorem fee 从价费 %f\ M61Z  
ad valorem tariff 从价关税 @I2m4Q{O  
additional allowance 额外免税额 6|r` k75.  
additional amount for unexpired risk 未过期风险的额外款额 (pm]U7  
additional assessable profit 补加应评税利润 8RbtI 4  
additional assessment 补加评税 !ge,]@/  
additional commitment 额外承担 j0L9Q|s  
additional commitment vote 额外承担拨款 o^wj_#ai$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lY[>}L*H8  
additional dependent parent allowance 供养父母额外免税额 udX4SBq-pC  
additional provision 额外拨款 yHLclv  
additional stamp duty 附加印花税 EB)j&y_  
additional tax 补加税罚款；补加税款 _|D8~\y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 u`$,S&Er  
adjudged bankrupt 被裁定破产 0PE $n  
adjudicated bankrupt 裁定破产人 1wmS?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 j)Zi4<./  
adjudication of bankruptcy 裁定破产；宣告破产 P1]ucu_y,  
adjudication of insolvency 裁定无力偿还债务 I&3L1rl3{*  
adjusted actual 经调整的实数；调整后的实数 81 V,yq]  
adjusted current assets 经调整的流动资产；调整后的流动资产 )p4o4aM  
adjusted figure 经调整的数字；调整后的数额 #dE#w#=r  
adjusted liabilities 经调整的负债；调整后的负债 D"j =|4S#  
adjusted loss 经调整的亏损；调整后的亏损 aD8cqVhM3&  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值  %1<No/  
adjusted profit 经调整的利润；调整后的利润 ?q1&(g]qO  
adjusted surplus 经调整的盈余额；调整后的盈余额 }P#%aE&-  
adjusted value 经调整的价值；调整后的价值 + 1\1Z@\M  
adjustment 调整；修订；理算〔保险〕 VG*BAFs  
adjustment centre 调剂中心 8s-RNA>7^  
adjustment lag 调整过程的时间差距；调整时差 z[b,:G  
adjustment mechanism 调整机制 `0uKJFg  
adjustment of loss 亏损调整 38b%km#  
adjustment process 调整过程；调整程序 S&}7jRH1  
adjustment range 调整幅度 f/H rO6~k%  
administered exchange rate 受管制汇率 ,WR$xi.j