[专业英语]注册会计师英语加试实用资料大全一(财务英语1-3) [复制链接]

allotment 分配；配股 `MSig)V  
allotment notice 股份配售通知；配股通知 Z&n[6aV'F  
allotment of shares 股份分配 d.vNiq,`  
allowable 可获宽免；免税的 }d?;kt  
allowable business loss 可扣除的营业亏损 4$KDf;m@  
allowable expenses 可扣税的支出 ]#
]Z]9w  
allowance 免税额；津贴；备抵；准备金 eK:?~BI!  
allowance for debts 债项的免税额 @.W;3|~qc  
allowance for depreciation by wear and tear 耗损折旧免税额
 B(;MI`  
allowance for funeral expenses 殡殓费的免税额 $IE}fgA@5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uslu-|b!%  
allowance for repairs and outgoings 修葺及支出方面的免税额  1c0'i  
allowance to debtor 给债务人的津贴 g3$'G
hf  
alteration of capital 资本更改 +^Xf:r` G  
alternate trustee 候补受托人 lr>NG,N  
amalgamation 合并 eG,x\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wSjDa.?'  
ambit of charges 征税范围；收费范围 Hx gC*-A$/  
amended valuation 经修订的估值 .]vb\N
BK7  
American Commodities Exchange 美国商品交易所 ,j*9)  
American Express Bank Limited 美国运通银行 oVp ZR$  
American Stock Exchange 美国证券交易所 d{7ZO#E  
amortization 摊销 E#KZZ lbx  
amount due from banks 存放银行同业的款项 ;gZ ^c]\  
amount due from banks abroad 存放海外银行同业的款项 f7_(C0d  
amount due from holding companies 控股公司欠款 h vYRAQR:  
amount due from local banks 存放本港银行同业的款项 Y#9W]78He  
amount due to banks 银行同业的存款 _c>ww<*3  
amount due to banks abroad 海外银行同业的存款 Ku,wI86  
amount due to holding companies 控股公司存款 F$as#.7FF  
amount due to local banks 本港银行同业的存款 ;mU;+~YE  
amount due to outport banks 外埠银行同业的存款 sGu.G  
amount for note issue 发行纸币的款额 %P0  
amount of bond 担保契据的款额 y47N(;vy  
amount of consideration 代价款额 Lm4`O%  
amount of contribution 供款数额 fmuh9Z  
amount of indebtedness 负债款额 u}nSdZC  
amount of principal of the loan 贷款本金额 ^N/d`IAjv  
amount of rates chargeable 应征差饷数额 bh.&vp.kP  
amount of share capital 股本额 O{l4 f:51  
amount of sums assured 承保款额 "&2 F  
amount of variation 变动幅度 /"Vd( K2Z  
amount of vote 拨款数额 +F)-n2Bi  
amount payable 应付款额 `> %QCc\  
amount receivable 应收款额 %'iJVFF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JUr t%2  
analysis 分析 yu'-'{%  
ancillary risk 附属风险 N#ggT9>X  
annual account 周年帐目；周年帐目报表；年度决算；年结 "QnYT3[l"  
annual accounting date 年结日期 9A"s7iJ)  
annual allowance 每年免税额；年积金；年度津贴；年津 @U_CnhPQq  
annual balance 年度余额 %aNm j)L  
annual disposable income 每年可动用收入 $+Ze"E  
annual estimates 周年预算 h+W$\T)  
annual fee 年费 V?M(exN  
annual general meeting 周年大会 q-`&C  
annual growth rate 年增率；每年增长率 C+TB>~Gv`  
annual long-term supplement 长期个案每年补助金 kkjugm{D7  
annual pensionable emolument 可供计算退休金的年薪 tB4mhX|\  
annual report 年报 lOt7ij(,L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |SOLC  
annual return 周年报表；周年申报表；每年报税表格 $2a
"Ec!7  
Annual Return Rules 《周年报表规则》 t+U.4mS-  
annual review of consumer prices 每年消费物价回顾 =@!t/LR7kg  
annual roll-forward basis 逐年延展方式 @s1T|}AJ  
annual salary 年薪 QCb
D^  
annual statement 年度报表；年度决算表 u!K1K3T6k  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 NBPP?\1  
annuitant 年金受益人 /JS_gr@DK  
annuity 年金 C7C4 eW8  
annuity contract 年金合约 PLk
S-B  
annuity on human life 人寿年金 8oJl ]  
antecedent debt 先前的债项 lEHx/#qt9  
ante-dated cheque 倒填日期支票
Z<;W*6J  
anticipated expenditure 预期开支 +VkL?J  
anticipated net profit 预期纯利 R,BJr y  
anticipated revenue 预期收入 (I~
  
anti-inflation measure 反通货膨胀措施 -Rpra0o. C  
anti-inflationary stance 反通货膨胀立场 m#'eDO
:  
apparent deficit 表面赤字 UQDAql  
apparent financial solvency 表面偿债能力 nB`|VYmOP1  
apparent partner 表面合伙人 G=zNZ  
application for personal assessment 个人入息课税申请书 O(/~cQ  
application of fund 资金应用 r!&174DSR1  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ,'0#q  
appointed actuary 委任精算师 B$g\;$G  
appointed auditor 委任核数师；委任审计师 xq((]5P y  
appointed trustee 委任的受托人 M 2hZ'  
appointer 委任人 (X "J)xaQ  
apportioned pro rata 按比例分摊 $eFMn$o  
apportionment 分配；分摊 _bCAZa&&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v*!N}1+J  
apportionment formula 分摊方程式 DC h !Z{I  
apportionment of estate duty 遗产税的分摊 \#,2#BmO"E  
appraisal 估价；评估 !`e`4y*N  
appreciable growth 可观增长 W_}j~[&  
appreciable impact 显着影响 W4
o8]&A  
appreciable increase 可观增长 Q'n+K5&p  
appreciation 增值；升值 DO
(};R%=  
appreciation against other currencies 相对其他货币升值 4H6Fq*W{k
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cTq@"v di  
appreciation tax 增值税 A^,E~Z!x  
appropriation 拨款；拨用；拨付 )jOa!E
"  
appropriation account 拨款帐目 s6~;)(r   
Appropriation Bill 拨款法案 .zgh,#=  
appropriation-in-aid system 补助拨款办法 J
]U_A/f  
approved assets 核准资产 vQ }ZfP  
approved basket stock 认可一篮子证券 ;0Z-  
approved budget 核准预算 u1 Q;M`+>  
approved charitable donation 认可慈善捐款 [_JdV(]$  
approved charitable institution 认可慈善机构 bJIYe ld  
approved currency 核准货币；认可货币 ~pZ0B#K J  
approved estimates 核准预算 `-{l$Hn9|~  
approved estimates of expenditure 核准开支预算 b,^ " -r  
approved overseas insurer 核准海外保险人 =_`q;Tu=  
approved overseas trust company 核准海外信托公司 1\fx57a\  
approved pooled investment fund 核准汇集投资基金 vcFR Td  
approved provident fund scheme 认可公积金计划 _p6r5Y  
approved provision 核准拨款 AAQ!8!  
approved redeemable share 核准可赎回股份 qob!AU|  
approved regional stock 认可地区性证券 CK[8y&  
approved retirement scheme 认可退休金计划 >pp/4Ia!  
approved subordinated loan 核准附属贷款 ~6;I"0b5  
arbitrage 套戥；套汇；套利 ',R%Q0Q  
arbitrageur 套戥者；套汇者 R0qZxoo  
arbitrary amount 临时款项 ?xqS#^Z  
arrangement 措施；安排；协定 a=}1`Q  
arrears 欠款 7"'RE95  
arrears of pay 欠付薪酬 08xo_Oysq  
arrears of revenue 逾期未收税款；逾期未收的帐项 q~}oU5  
articles of association 组织章程；组织细则；组织章程细则 7K
.75%}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )pl5nu#<  
ascertainment of profit 确定利润 :f[ w  
"Asia Clear" “亚洲结算系统”