[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: t
,/ G  
AtT7~cVe  
A share Ａ股；甲类股份 Vl^(K_`(  
abatement of tax 减税；减扣免税额 spK8^sh  
ABN AMRO Bank N.V. 荷兰银行 iL/
c^(
1  
above-the-line expenditure 线上项目支出；经常预算支出 |vI*S5kn6A  
above-the-line receipt 线上项目收入；经常预算收入 5 Qgu:)}  
ABSA Asia Limited 南非联合亚洲有限公司 |IxHtg3>6{  
absolute change 绝对数值变更 TnW` #.f  
absolute expenditure 实际开支 6BE
,L  
absolute guideline figure 绝对准则数字 kpOdyn(  
absolute interest 绝对权益 :X2_#qW#C  
absolute order of discharge 绝对破产解除令 2& Q\W  
absolute profit margin 绝对利润幅度 rPxRGoR  
absolute value 实值；绝对值 )u?f| D  
absolutely vested interest 绝对既得权益 pEyZH!W  
absorbed cost 已吸收成本；已分摊成本 z]7 WC  
absorption 吸收；分摊；合并 VRo&1:  
absorption rate 吸收率；摊配率；分摊率 y\Wn:RR1[  
ACB Finance Limited 亚洲商业财务有限公司 b,!C 8rJ  
acceptable form of reciprocity 合理的互惠条件 !-I,Dh-A  
acceptable rate 适当利率；适当汇率 U poSC   
acceptance agreement 承兑协议 B|`?hw@g+  
acceptance for honour 参加承兑 unDW2#GX  
acceptor 承兑人；接受人；受票人 _~FfG!H ^X  
acceptor for honour 参加承兑人 DP_b9o \5  
accident insurance 意外保险 r6<;bO(  
Accident Insurance Association of Hong Kong 香港意外保险公会 Bk8}K=%w  
accident insurance scheme 意外保险计划 nz 10/nw  
accident year basis 意外年度基准 zLJ>)v$81  
accommodation 通融；贷款 bpu`'Vx  
accommodation bill 通融票据；空头票据 Y,L`WeQY.  
accommodation party 汇票代发人 uWS]l[Ga  
account balance 帐户余额；帐户结余 Ou[K7-m%&  
account book 帐簿
]4~Yi1]  
account collected in advance 预收款项  3@Ndn  
account current book 往来帐簿 2- iY:r  
account of after-acquired property 事后取得的财产报告 DYX{v`>f^  
account of defaulter 拖欠帐目 Sv=YI
 
account payable 应付帐款 m\teE]8x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 KQ~y;{h?b  
account receivable 应收帐款 4:MvC^X~z  
account receivable report 应收帐款报表 rFzNdiY  
account statement 结单；帐单；会计财务报表 k@xinK%O{  
account title 帐户名称；会计科目 c!w[)>v  
accountant's report 会计师报告 }n)0}U5;0  
Accountant's Report Rules 会计师报告规则 74e=zW?  
accounting and auditing procedure 会计与审计程序；会计与核数程序 XQ1]F{?/ H  
Accounting Arrangements 《会计安排》 C T~6T&'  
accounting basis 会计基础 #.8v[TkKq  
accounting by Official Receiver 破产管理署署长呈交的帐目 KXKT5E$  
Accounting Circular 《会计通告》 s.M39W?  
accounting class 会计类别 =7!s8D,[  
accounting date 记帐日期；会计结算日期 =OufafZb  
accounting for money 款项核算  %:26v  
Accounting Officer 会计主任 =DwLNyjU4  
accounting period 会计报告期；会计期 b'4a;k!rS  
accounting policy 会计政策；会计方针 2gWR2 H@  
accounting practice 会计惯例 t{;2$z
0  
accounting principle 会计准则 9.)z]Gav  
accounting record 会计记录 &%J{uRp  
accounting report 会计报告 w4L()eP#?=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <4 {m99  
Accounting Society of China 中国会计学会 z+Xr2B  
accounting statement 会计报表 EBhdP  
accounting system 会计制度；会计系统 aEf3hB*~  
accounting transaction 会计事项；帐务交易 P9!awLM-  
accounting treatment 会计处理 d` GN!^  
accounting year 会计年度 c[2t,+O  
accretion 增值；添加 (
KI9j7  
accrual 应计项目；应累算数目 m.++nF  
accrual basis 应计制；权责发生制 _'D(>e?  
accrual basis accounting 应计制会计；权责发生制会计 `%YMUBaI  
accrue 应累算；应计 Ry95a%&/s  
accrued benefit 应累算利益 wx-\@{E  
accrued charges 应计费用 }u#3hYa  
accrued cumulative preference share dividend 应累算的累积优先股股息 f y2vAwl  
accrued expenses 应累算费用 )\])?q61  
accrued interest payable 应付利息；应计未付利息 y&(#
C: N  
accrued interest receivable 应收利息；应计未收利息 #7;
?Ls  
accrued right 累算权益 A ojL4H|  
accruing profit 应累算的利润 2n.HmS  
accumulated fiscal reserve 累积财政储备 628iN% [-  
accumulated profit 累积利润；滚存溢利 =A!oLe$%  
accumulated reserve 累积储备 
GR|\OJ<2  
accumulation of surplus income 累积收益盈余 = #-zK:4  
acquired assets 既得资产 G=y~)B}  
acquisition 收购；购置；取得 b}TvQ+W]2  
acquisition cost 购置成本 !-MY<'  
acquisition expenses 购置费用 )\yK61aX  
acquisition of 100% interest 收购全部股权 E6 oC^,ZRy  
acquisition of control 取得控制权 Cab-:2L]  
acquisition of fixed assets 购置固定资产 'p5M|h\:T  
acquisition of shell “买壳” GZO:lDdA  
acquisition price 收购价 WIU]>_$.  
act of God 天灾 pW+uVv,  
acting partner 执事合伙人 ;_\yg )X,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h: yJ  
active partner 积极参与的合伙人 D%+ yp  
active trading 交投活跃 G^B> C  
actual circulation 实际流通 9(t(sP_  
actual cost 实际成本 |uf
L s  
actual expenditure 实际开支；实际支出 <M\&zHv  
actual income 实际入息；实际收入；实际收益 Tdh(J",d  
actual market 现货市场 LZ wCe$1  
actual price 现货价；实际价格 g}!{_z  
actual profit 实际利润 JDf>Qg{  
actual quotation 实盘；实际价位；实际报价 6y!U68L;B  
actual year basis 按实际年度计算 z~2{`pET  
actuals 实货 J 2}poNmm  
actuarial investigation 精算调查 e^lX|L>o  
actuarial principle 精算原则 
NzAh3k  
actuarial report 精算师报告 o2dO\$'  
Actuarial Society of Hong Kong 香港精算学会 k.C&6*l!5;  
actuarial valuation 精算师估值 nA0%M1a  
actuary 精算师 (Yz[SK=U}  
ad referendum agreement 暂定协议；有待覆核的协定 HW]?%9a  
ad valorem duty 从价税；按值征税 Yuw:W:wY  
ad valorem duty system 从价税制 NWh1u`  
ad valorem fee 从价费 T 1q27I  
ad valorem tariff 从价关税 "gy&eR>  
additional allowance 额外免税额 D\G.p |9=  
additional amount for unexpired risk 未过期风险的额外款额 _<RTe s  
additional assessable profit 补加应评税利润 tAq0Z)  
additional assessment 补加评税 =/K)hI!u  
additional commitment 额外承担 eP"B3Jw  
additional commitment vote 额外承担拨款 @'>RGaPV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0GxJja  
additional dependent parent allowance 供养父母额外免税额 Iuz_u2"C  
additional provision 额外拨款 (o*YGYC  
additional stamp duty 附加印花税 PP{9Y Vr  
additional tax 补加税罚款；补加税款 =Rx4ZqTI|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~;9n6U  
adjudged bankrupt 被裁定破产 ,=\.L_'  
adjudicated bankrupt 裁定破产人 Btxtu"]nJo  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +YZo-tE  
adjudication of bankruptcy 裁定破产；宣告破产  >SQzE
 
adjudication of insolvency 裁定无力偿还债务 WP*}X7IS  
adjusted actual 经调整的实数；调整后的实数 XA<h,ONE?  
adjusted current assets 经调整的流动资产；调整后的流动资产 %SB4_ r*<  
adjusted figure 经调整的数字；调整后的数额 |'-aR@xJ  
adjusted liabilities 经调整的负债；调整后的负债 } $z(?b  
adjusted loss 经调整的亏损；调整后的亏损 ]=t}8H  
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 ,
r*Kxy  
adjusted profit 经调整的利润；调整后的利润 wxqX42v  
adjusted surplus 经调整的盈余额；调整后的盈余额 1N(#4mE=  
adjusted value 经调整的价值；调整后的价值 Ea S[W?u}  
adjustment 调整；修订；理算〔保险〕 N `:MF 9  
adjustment centre 调剂中心 @Dfg6<0  
adjustment lag 调整过程的时间差距；调整时差 YIwa =^  
adjustment mechanism 调整机制 K?J_cnJ`  
adjustment of loss 亏损调整 la<.B^  
adjustment process 调整过程；调整程序 [3bPoAr\  
adjustment range 调整幅度 lv=q( &  
administered exchange rate 受管制汇率 g;=VuQuP|