[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: n~I-mR)"  
&u>dKf)5  
A share Ａ股；甲类股份 [:y:_ECs6  
abatement of tax 减税；减扣免税额 #f2Ot<#-  
ABN AMRO Bank N.V. 荷兰银行 !O_G%+>5W  
above-the-line expenditure 线上项目支出；经常预算支出 Ul}RT xJ
 
above-the-line receipt 线上项目收入；经常预算收入 1rm\u%  
ABSA Asia Limited 南非联合亚洲有限公司 YRu@;
`  
absolute change 绝对数值变更 ojd0um6I{  
absolute expenditure 实际开支 Z2g'&,uc#  
absolute guideline figure 绝对准则数字 M=^d  
absolute interest 绝对权益 Jl{ 0q7b  
absolute order of discharge 绝对破产解除令 ;4rhhh&  
absolute profit margin 绝对利润幅度 ?})A-$f ~  
absolute value 实值；绝对值 iOk;o=  
absolutely vested interest 绝对既得权益 )5}<@Ql  
absorbed cost 已吸收成本；已分摊成本 ukiWNF/  
absorption 吸收；分摊；合并 /hl'T'RG  
absorption rate 吸收率；摊配率；分摊率 P.]h` 4  
ACB Finance Limited 亚洲商业财务有限公司 *fg2bz<~[B  
acceptable form of reciprocity 合理的互惠条件 .?:*0
 
acceptable rate 适当利率；适当汇率 b>uD-CSA  
acceptance agreement 承兑协议 XY"b90  
acceptance for honour 参加承兑 [neuwdN  
acceptor 承兑人；接受人；受票人 S1 QMS  
acceptor for honour 参加承兑人 F/oqYk9`  
accident insurance 意外保险 6 VEB2F  
Accident Insurance Association of Hong Kong 香港意外保险公会 /v 8"i^;}  
accident insurance scheme 意外保险计划 p'R<yB)V  
accident year basis 意外年度基准 &hYgu3O  
accommodation 通融；贷款 w(oK   
accommodation bill 通融票据；空头票据 F3|^b{'zO  
accommodation party 汇票代发人 r: K1PO  
account balance 帐户余额；帐户结余 ~5KcbGD~  
account book 帐簿 'UlVc2%
{  
account collected in advance 预收款项 enQ*uMKd^  
account current book 往来帐簿 j?K$w`  
account of after-acquired property 事后取得的财产报告 )WqolB  
account of defaulter 拖欠帐目 q'mh*   
account payable 应付帐款 6 5govor  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 LF7-??'  
account receivable 应收帐款 pD<w@2K  
account receivable report 应收帐款报表 p@tg pFt  
account statement 结单；帐单；会计财务报表 h(
|T.  
account title 帐户名称；会计科目 ,Z{\YAh1  
accountant's report 会计师报告 ^DYS~I%s  
Accountant's Report Rules 会计师报告规则 xC`!uPk/pL  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ;(i6 X)  
Accounting Arrangements 《会计安排》 H>TO8;5(  
accounting basis 会计基础 !Z$d<~Mq q  
accounting by Official Receiver 破产管理署署长呈交的帐目 ' _c/
CNs  
Accounting Circular 《会计通告》 kdNo<x1o  
accounting class 会计类别 JS/'0.  
accounting date 记帐日期；会计结算日期 "Rj PTRe:  
accounting for money 款项核算 ~q`!928Gu  
Accounting Officer 会计主任 -XBZ1q  
accounting period 会计报告期；会计期 2zC4nF)>O  
accounting policy 会计政策；会计方针 ]C \+b<  
accounting practice 会计惯例 &n<YmW?"  
accounting principle 会计准则 V*?c
MJ_G  
accounting record 会计记录 p2STy\CS  
accounting report 会计报告 j`_S%E%X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s#X/ F  
Accounting Society of China 中国会计学会 !rnjmc  
accounting statement 会计报表 hP6f   
accounting system 会计制度；会计系统 {++EX2  
accounting transaction 会计事项；帐务交易 Dz}i-tw+  
accounting treatment 会计处理 im>(^{{r&  
accounting year 会计年度 SzW;Yb"#^k  
accretion 增值；添加 x9l7|G/$  
accrual 应计项目；应累算数目 i2<z"v63  
accrual basis 应计制；权责发生制 u BEwYQB  
accrual basis accounting 应计制会计；权责发生制会计 CNNqS ^ct  
accrue 应累算；应计 t'44X  
accrued benefit 应累算利益 m.<_WXH  
accrued charges 应计费用 ;<+efYmyc  
accrued cumulative preference share dividend 应累算的累积优先股股息 Rta}*  
accrued expenses 应累算费用 *;A ;)'  
accrued interest payable 应付利息；应计未付利息 ](r}`u%}y  
accrued interest receivable 应收利息；应计未收利息 `D+zX
 
accrued right 累算权益 ]Uv,}W  
accruing profit 应累算的利润 F.vRs|fk  
accumulated fiscal reserve 累积财政储备 nb_/1{F  
accumulated profit 累积利润；滚存溢利 PxKBcx4o`  
accumulated reserve 累积储备 Rpn<"LIoB:  
accumulation of surplus income 累积收益盈余 x1gS^9MqCB  
acquired assets 既得资产 %2 r~  
acquisition 收购；购置；取得 " tyRnUP  
acquisition cost 购置成本 P+CV4;Xz  
acquisition expenses 购置费用 Nc+0_|,  
acquisition of 100% interest 收购全部股权 =R5W KX  
acquisition of control 取得控制权 WDc[+Xyw  
acquisition of fixed assets 购置固定资产 I!/32* s1t  
acquisition of shell “买壳” *V&M5  
acquisition price 收购价 HoQb.Z  
act of God 天灾 ";/] rwHa)  
acting partner 执事合伙人 j^jC|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 IyO0~Vx>  
active partner 积极参与的合伙人 vj?{={Y  
active trading 交投活跃 N#u'SGTG  
actual circulation 实际流通 h"[B zX
  
actual cost 实际成本 <'=!f6Wh  
actual expenditure 实际开支；实际支出 m H:Un{,  
actual income 实际入息；实际收入；实际收益 v47' dC  
actual market 现货市场 xw*e`9vAe  
actual price 现货价；实际价格 fN2Sio:  
actual profit 实际利润 +`>7cy%cZ  
actual quotation 实盘；实际价位；实际报价 ai 4k?  
actual year basis 按实际年度计算 2}^=NUM\NX  
actuals 实货 R}oN8
 
actuarial investigation 精算调查 p3P 8@M  
actuarial principle 精算原则 'aNkU  
actuarial report 精算师报告 e'mF1al  
Actuarial Society of Hong Kong 香港精算学会 YnpN -Y%g  
actuarial valuation 精算师估值 2Bt/co-~4  
actuary 精算师 .X!!dx1<  
ad referendum agreement 暂定协议；有待覆核的协定 u 7e$Mq  
ad valorem duty 从价税；按值征税 p[4 +`8  
ad valorem duty system 从价税制 Fo3*PcUv  
ad valorem fee 从价费  S.MRL,  
ad valorem tariff 从价关税 8u*<G bKGI  
additional allowance 额外免税额 C^q|(G)  
additional amount for unexpired risk 未过期风险的额外款额 ?0~g1"Y-*K  
additional assessable profit 补加应评税利润 5AT^puL]]  
additional assessment 补加评税 +?\JQ|  
additional commitment 额外承担 A f`Kg-c_(  
additional commitment vote 额外承担拨款 W*LC3B^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OP!R
>|  
additional dependent parent allowance 供养父母额外免税额 [#KY.n  
additional provision 额外拨款 M7BpOmK'  
additional stamp duty 附加印花税 s_ ZPo6p  
additional tax 补加税罚款；补加税款 $#V'm{Hh  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !oyo_h  
adjudged bankrupt 被裁定破产 yu_PZ"l  
adjudicated bankrupt 裁定破产人 HQ+{9Z8 ?5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费  ]]p\1G  
adjudication of bankruptcy 裁定破产；宣告破产 ;"D}"nL  
adjudication of insolvency 裁定无力偿还债务 #ed|0  
adjusted actual 经调整的实数；调整后的实数 ,Ee5}#dI  
adjusted current assets 经调整的流动资产；调整后的流动资产 X1w1 1Z7o  
adjusted figure 经调整的数字；调整后的数额 72$S'O%,0  
adjusted liabilities 经调整的负债；调整后的负债 RZ
W=z}T+H  
adjusted loss 经调整的亏损；调整后的亏损 "I56l2dxd  
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 %Za}q]?  
adjusted profit 经调整的利润；调整后的利润 )B]"""J  
adjusted surplus 经调整的盈余额；调整后的盈余额 knO X5UnS  
adjusted value 经调整的价值；调整后的价值 N+.Nu= +i2  
adjustment 调整；修订；理算〔保险〕 )Q1aA S3  
adjustment centre 调剂中心 M2%@bETJ  
adjustment lag 调整过程的时间差距；调整时差 !$n@:W/  
adjustment mechanism 调整机制 &wi+)d  
adjustment of loss 亏损调整 \zU<o~gs  
adjustment process 调整过程；调整程序 !WXV1S  
adjustment range 调整幅度 QYH#WrIVx  
administered exchange rate 受管制汇率 ;[o:VuTs