[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: w"c
ZHm  
+oovx2r&  
A share Ａ股；甲类股份 C8V/UbA /  
abatement of tax 减税；减扣免税额 ~5CBEIF(NS  
ABN AMRO Bank N.V. 荷兰银行 @c;|G$E@3  
above-the-line expenditure 线上项目支出；经常预算支出 #0P$M!%  
above-the-line receipt 线上项目收入；经常预算收入 YW( Qmo7  
ABSA Asia Limited 南非联合亚洲有限公司 HiR[(5vnf  
absolute change 绝对数值变更 5n9
B?T8C  
absolute expenditure 实际开支 }:KE j_~.  
absolute guideline figure 绝对准则数字 A|X
">,A  
absolute interest 绝对权益 KmA;HiH%J  
absolute order of discharge 绝对破产解除令 ~l]ve,W[  
absolute profit margin 绝对利润幅度 t>`asL  
absolute value 实值；绝对值 I uMQ9&  
absolutely vested interest 绝对既得权益 !y@NAa0  
absorbed cost 已吸收成本；已分摊成本 "J[K 3  
absorption 吸收；分摊；合并 QSszn`e  
absorption rate 吸收率；摊配率；分摊率 [d1mLJAR  
ACB Finance Limited 亚洲商业财务有限公司 0Tx{3#  
acceptable form of reciprocity 合理的互惠条件 ]v]qChZHd  
acceptable rate 适当利率；适当汇率 ]<cK";  
acceptance agreement 承兑协议 [f1 (`<  
acceptance for honour 参加承兑 l0PZ`m+;j  
acceptor 承兑人；接受人；受票人 VFURAYS  
acceptor for honour 参加承兑人 uao0_swW5  
accident insurance 意外保险 o7s
T=x9  
Accident Insurance Association of Hong Kong 香港意外保险公会 B"TAjB& *  
accident insurance scheme 意外保险计划 UQC=g  
accident year basis 意外年度基准 )ttUWy$w  
accommodation 通融；贷款 XBb~\p 3y  
accommodation bill 通融票据；空头票据 0 yuW*z  
accommodation party 汇票代发人 W;'!g
pa  
account balance 帐户余额；帐户结余 *KV0%)}sbL  
account book 帐簿 U |Jo{(Y  
account collected in advance 预收款项 x,|hU@h  
account current book 往来帐簿 w35J.zn  
account of after-acquired property 事后取得的财产报告 Rv$[)`&T  
account of defaulter 拖欠帐目 2.l Z:VLN  
account payable 应付帐款 i+S) K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 tG9BfGF  
account receivable 应收帐款 zMm#Rhn  
account receivable report 应收帐款报表 19Mu61  
account statement 结单；帐单；会计财务报表 G MX?  
account title 帐户名称；会计科目 S+atn]eU@  
accountant's report 会计师报告 vY${;#~|  
Accountant's Report Rules 会计师报告规则 qln3 k`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 HkUWehVm  
Accounting Arrangements 《会计安排》 TgmnG/Z  
accounting basis 会计基础 lOuHVa*}  
accounting by Official Receiver 破产管理署署长呈交的帐目 a!<8\vzg  
Accounting Circular 《会计通告》 VEqS;~[  
accounting class 会计类别 :(!`/#6H  
accounting date 记帐日期；会计结算日期 =|3
ek  
accounting for money 款项核算 h]5C|M|  
Accounting Officer 会计主任 #LL?IRH9^  
accounting period 会计报告期；会计期 v9w'!C)b  
accounting policy 会计政策；会计方针 s:#V(<J   
accounting practice 会计惯例 zr+zhpp  
accounting principle 会计准则 u09:Z{tL;@  
accounting record 会计记录 &,c``z  
accounting report 会计报告 *W0y: 3dB3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b[t>te  
Accounting Society of China 中国会计学会 [E!o QVY  
accounting statement 会计报表 E:JJ3X|  
accounting system 会计制度；会计系统 2Ga7$q  
accounting transaction 会计事项；帐务交易 w+#C-&z  
accounting treatment 会计处理 hyCh9YOu)  
accounting year 会计年度 Z~o o;xE  
accretion 增值；添加 75"f2;  
accrual 应计项目；应累算数目 :PIF07$xl  
accrual basis 应计制；权责发生制 !}v=N";c  
accrual basis accounting 应计制会计；权责发生制会计 0-HqPdjR  
accrue 应累算；应计 %k-3?%&8  
accrued benefit 应累算利益 _=Z,E.EN  
accrued charges 应计费用 WN?O'E=2  
accrued cumulative preference share dividend 应累算的累积优先股股息  [F0s!,P  
accrued expenses 应累算费用 b J=Jg ~&  
accrued interest payable 应付利息；应计未付利息 !;i`PPRwk  
accrued interest receivable 应收利息；应计未收利息 M dZ&A}S  
accrued right 累算权益 7'Zky2F  
accruing profit 应累算的利润 L;VoJf  
accumulated fiscal reserve 累积财政储备 q|o}+Vr  
accumulated profit 累积利润；滚存溢利 ^?0DP>XA  
accumulated reserve 累积储备 5p<ItU$pnL  
accumulation of surplus income 累积收益盈余 S1p;nK  
acquired assets 既得资产 Rn`x7(WA  
acquisition 收购；购置；取得 %W%9j#!aN  
acquisition cost 购置成本 [ oL.+  
acquisition expenses 购置费用
a`
&f  
acquisition of 100% interest 收购全部股权 #!aN{nK0  
acquisition of control 取得控制权 Qy^1*j<@&  
acquisition of fixed assets 购置固定资产  87<-kV  
acquisition of shell “买壳” R:e<W/P"  
acquisition price 收购价 YQ+tDZY8`  
act of God 天灾 k9:{9wW  
acting partner 执事合伙人 ;> _$`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 P3cRl']  
active partner 积极参与的合伙人 %_+2@\  
active trading 交投活跃 ,uo'c_f(e  
actual circulation 实际流通 u.d).da  
actual cost 实际成本 {5%5}[/x  
actual expenditure 实际开支；实际支出 Izhee%c  
actual income 实际入息；实际收入；实际收益 9xO#tu]  
actual market 现货市场 <j&DK2u=i  
actual price 现货价；实际价格 LJk@Vy <?  
actual profit 实际利润 Ge-CY  
actual quotation 实盘；实际价位；实际报价 yaah*1ip[  
actual year basis 按实际年度计算 tZ}  v%3  
actuals 实货 0Sle  
actuarial investigation 精算调查 As3.Q(#Z  
actuarial principle 精算原则 :`-,Lbg  
actuarial report 精算师报告 8TGOx%}i  
Actuarial Society of Hong Kong 香港精算学会 Y?  x,  
actuarial valuation 精算师估值 {;N,t]>8M  
actuary 精算师 `tHvD=`m.  
ad referendum agreement 暂定协议；有待覆核的协定 _A+s)]}  
ad valorem duty 从价税；按值征税 J8S'/y(LE<  
ad valorem duty system 从价税制 ap&?r`Tu  
ad valorem fee 从价费 CK,7^U  
ad valorem tariff 从价关税 J?RabYd ~  
additional allowance 额外免税额 ]Y2RqXA*  
additional amount for unexpired risk 未过期风险的额外款额 ~%^ t B  
additional assessable profit 补加应评税利润 qQA
}Z*(m  
additional assessment 补加评税 \R|4( +]x  
additional commitment 额外承担 $^OvhnL/  
additional commitment vote 额外承担拨款 lDOCmdt@N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PJ]];MQ  
additional dependent parent allowance 供养父母额外免税额 Qr^|:U!;[z  
additional provision 额外拨款 Fs{x(_LOr  
additional stamp duty 附加印花税 (yF: 6$:#  
additional tax 补加税罚款；补加税款 Cnbz=z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 BybW)+~  
adjudged bankrupt 被裁定破产 ^aH\7J@Y  
adjudicated bankrupt 裁定破产人 k 8UO9r[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >#hO).`C  
adjudication of bankruptcy 裁定破产；宣告破产 62O.?Ij  
adjudication of insolvency 裁定无力偿还债务 `S6x<J&T\/  
adjusted actual 经调整的实数；调整后的实数 uT}' Y)m  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^.1c{0Y^0  
adjusted figure 经调整的数字；调整后的数额 -u2P ?~  
adjusted liabilities 经调整的负债；调整后的负债 @!`Xl*l  
adjusted loss 经调整的亏损；调整后的亏损 'NX```U0  
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 A%`[mc]4#  
adjusted profit 经调整的利润；调整后的利润 9[G[$c  
adjusted surplus 经调整的盈余额；调整后的盈余额 -i)ZQCE  
adjusted value 经调整的价值；调整后的价值 D+>4AqG  
adjustment 调整；修订；理算〔保险〕 BRlT7grgq  
adjustment centre 调剂中心 JsDpy{q  
adjustment lag 调整过程的时间差距；调整时差 R{ a"Y$  
adjustment mechanism 调整机制 I_<I&{N>  
adjustment of loss 亏损调整 l-SAC3qhG  
adjustment process 调整过程；调整程序 kPVO?u
O  
adjustment range 调整幅度 /lo2y?CS*  
administered exchange rate 受管制汇率 Z?%zgqTXb