[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: /Vx EqIK  
Az>r}*FGr  
A share Ａ股；甲类股份 PdRDUG{Jy  
abatement of tax 减税；减扣免税额 |0_5iFAB|  
ABN AMRO Bank N.V. 荷兰银行 6_g6e2F  
above-the-line expenditure 线上项目支出；经常预算支出 7|!Zx-}  
above-the-line receipt 线上项目收入；经常预算收入 eqWs(`  
ABSA Asia Limited 南非联合亚洲有限公司 N5xI;UV9'  
absolute change 绝对数值变更 *ck'vV'@  
absolute expenditure 实际开支 2mO9  
absolute guideline figure 绝对准则数字 cBCC/n  
absolute interest 绝对权益 0AhUH|]  
absolute order of discharge 绝对破产解除令 xZQyH  
absolute profit margin 绝对利润幅度 ?]TtUoY=)F  
absolute value 实值；绝对值 !D/W6Ic@  
absolutely vested interest 绝对既得权益 =65XT^  
absorbed cost 已吸收成本；已分摊成本 ]^@m $O  
absorption 吸收；分摊；合并 FIQHs"#T  
absorption rate 吸收率；摊配率；分摊率 =#&+w[4?&.  
ACB Finance Limited 亚洲商业财务有限公司 DKl\N~{F  
acceptable form of reciprocity 合理的互惠条件 Ffd;aZ4n  
acceptable rate 适当利率；适当汇率 "|PX5  
acceptance agreement 承兑协议 ^Q!A4qOQ  
acceptance for honour 参加承兑 $5Rx>$~+d  
acceptor 承兑人；接受人；受票人 _+%p!!  
acceptor for honour 参加承兑人 /\E3p6\*  
accident insurance 意外保险 &m TYMpA  
Accident Insurance Association of Hong Kong 香港意外保险公会 5R1?jlm  
accident insurance scheme 意外保险计划 e_1L J  
accident year basis 意外年度基准 r8o^8.  
accommodation 通融；贷款 }0OQm?xh  
accommodation bill 通融票据；空头票据 N#X* 0i"  
accommodation party 汇票代发人 /In=u6D O  
account balance 帐户余额；帐户结余 JDOn`7!w  
account book 帐簿 P|;f>*^Y  
account collected in advance 预收款项 ^<j =.E  
account current book 往来帐簿 uME_/S uO  
account of after-acquired property 事后取得的财产报告 KJt6d`ZN  
account of defaulter 拖欠帐目 ')(U<5y)  
account payable 应付帐款 uaha)W;'9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,lb}&uZo  
account receivable 应收帐款 >U]KPL[%  
account receivable report 应收帐款报表 _gl1Qtv@rf  
account statement 结单；帐单；会计财务报表 (Hs,Tj  
account title 帐户名称；会计科目 aTBFF  
accountant's report 会计师报告 7(<r4{1?  
Accountant's Report Rules 会计师报告规则 d8p5a C+E  
accounting and auditing procedure 会计与审计程序；会计与核数程序 K4OiKYq  
Accounting Arrangements 《会计安排》 0sF|Y%N  
accounting basis 会计基础 S&c5Q*- >[  
accounting by Official Receiver 破产管理署署长呈交的帐目 F;BCSoO4  
Accounting Circular 《会计通告》 a`LkP%  
accounting class 会计类别 \(r$f!`  
accounting date 记帐日期；会计结算日期 Hk=HO|&<XB  
accounting for money 款项核算 0:B%,nUM  
Accounting Officer 会计主任 v3<q_J'qT  
accounting period 会计报告期；会计期 o1uM(  
accounting policy 会计政策；会计方针 @
R(Op|9  
accounting practice 会计惯例 NnaO!QW%  
accounting principle 会计准则 wNmC1HOh  
accounting record 会计记录 d;{k,rP6  
accounting report 会计报告 QuC_sFP10  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K\.tR  
Accounting Society of China 中国会计学会 f85~[3 J  
accounting statement 会计报表 ^$[ iLX  
accounting system 会计制度；会计系统 `oM'H+  
accounting transaction 会计事项；帐务交易 WADEDl&,'  
accounting treatment 会计处理 )c532 y  
accounting year 会计年度 Ei=rBi  
accretion 增值；添加 [\&2&  
accrual 应计项目；应累算数目 dEW= V"W  
accrual basis 应计制；权责发生制 > }kZXeR|  
accrual basis accounting 应计制会计；权责发生制会计 <-,y0Y'  
accrue 应累算；应计 PX`xr1o  
accrued benefit 应累算利益 zMd><UQP{  
accrued charges 应计费用 =y`-:j\  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z$zX%w  
accrued expenses 应累算费用 g1(5QWb  
accrued interest payable 应付利息；应计未付利息 U]g9t<jD  
accrued interest receivable 应收利息；应计未收利息 `7[!bCl  
accrued right 累算权益 '%o^#gJp  
accruing profit 应累算的利润 >7~,w1t  
accumulated fiscal reserve 累积财政储备 -<M+$hK\  
accumulated profit 累积利润；滚存溢利 n~tb z"&  
accumulated reserve 累积储备 6~x
a^3G:  
accumulation of surplus income 累积收益盈余 pgZQ>%  
acquired assets 既得资产 a2/Mf   
acquisition 收购；购置；取得 w\{#nrhYU  
acquisition cost 购置成本 qVH.I6)  
acquisition expenses 购置费用 +wQ}ZP&  
acquisition of 100% interest 收购全部股权 !!w(`kmn1  
acquisition of control 取得控制权 34nfL: y  
acquisition of fixed assets 购置固定资产 @AK&R~<  
acquisition of shell “买壳” m9+?>/R  
acquisition price 收购价 #)]/wqPoW  
act of God 天灾 B]Ec  
acting partner 执事合伙人 n$9Xj@+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 oJ`=ob4WDo  
active partner 积极参与的合伙人 eZ-fy,E  
active trading 交投活跃 t)rPXvx}!  
actual circulation 实际流通 *'\HG  
actual cost 实际成本 _6'@#DN  
actual expenditure 实际开支；实际支出 bOp%  
actual income 实际入息；实际收入；实际收益 Upcx@
zJ  
actual market 现货市场 OK YbEn#  
actual price 现货价；实际价格 {<-wm-]mo  
actual profit 实际利润 &\b(  
actual quotation 实盘；实际价位；实际报价 =1'WZp}D5  
actual year basis 按实际年度计算 99CK [G  
actuals 实货  Lo5pn  
actuarial investigation 精算调查 po,Ue>n/  
actuarial principle 精算原则 qywl G  
actuarial report 精算师报告 3IB9-wG  
Actuarial Society of Hong Kong 香港精算学会 -;FAS3(wy  
actuarial valuation 精算师估值 ^S?f"''y3  
actuary 精算师 a|.IAxJ  
ad referendum agreement 暂定协议；有待覆核的协定 pl)?4[`LUc  
ad valorem duty 从价税；按值征税 (n7{?`Yid  
ad valorem duty system 从价税制 m^3j|'mG  
ad valorem fee 从价费 cMnN} '  
ad valorem tariff 从价关税 /e^) *r  
additional allowance 额外免税额 O:pg+o&  
additional amount for unexpired risk 未过期风险的额外款额 X(rXRP#  
additional assessable profit 补加应评税利润 `~"'\Hw  
additional assessment 补加评税 cAot+N+9|]  
additional commitment 额外承担 \ym^~ Q|  
additional commitment vote 额外承担拨款 UK1)U)*+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZkQ6~cM  
additional dependent parent allowance 供养父母额外免税额 "PO8Q  
additional provision 额外拨款 4 2DMmwB   
additional stamp duty 附加印花税 EltCtfm`  
additional tax 补加税罚款；补加税款 -!O8V  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (v|<" tv  
adjudged bankrupt 被裁定破产 3dLqlJ^7B  
adjudicated bankrupt 裁定破产人 #s15AyKz5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8"g+ k`PRy  
adjudication of bankruptcy 裁定破产；宣告破产 +PI}$c-|`  
adjudication of insolvency 裁定无力偿还债务 0GeL">v,:=  
adjusted actual 经调整的实数；调整后的实数 Dm8fcD  
adjusted current assets 经调整的流动资产；调整后的流动资产 q(^iT~}  
adjusted figure 经调整的数字；调整后的数额 ls!A'@J  
adjusted liabilities 经调整的负债；调整后的负债 3o/f, }_  
adjusted loss 经调整的亏损；调整后的亏损 ?wCX:?g  
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 =>tkc/aa  
adjusted profit 经调整的利润；调整后的利润 "J2q|@.  
adjusted surplus 经调整的盈余额；调整后的盈余额 &z:bZH]DH  
adjusted value 经调整的价值；调整后的价值 92A9gY
  
adjustment 调整；修订；理算〔保险〕 C4.GtY8,d  
adjustment centre 调剂中心 g52)/HM  
adjustment lag 调整过程的时间差距；调整时差 q/54=8*h0  
adjustment mechanism 调整机制 ujmIS~"  
adjustment of loss 亏损调整 3o?eUwI}  
adjustment process 调整过程；调整程序 Yk|.UuXT  
adjustment range 调整幅度
PlLt^q.z[  
administered exchange rate 受管制汇率 ~+Pe=~a[