[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  d2C:3-4  
allotment notice 股份配售通知；配股通知 YR.'JF`C  
allotment of shares 股份分配  %C:XzK-x  
allowable 可获宽免；免税的 zl?N1>KS  
allowable business loss 可扣除的营业亏损 ]f~YeOB@  
allowable expenses 可扣税的支出 b2%[9)"I.  
allowance 免税额；津贴；备抵；准备金 w}b+vh^3Wy  
allowance for debts 债项的免税额 {`Z)'G\`  
allowance for depreciation by wear and tear 耗损折旧免税额 lhTbgM  
allowance for funeral expenses 殡殓费的免税额 1hG O*cq!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W'$~mK\  
allowance for repairs and outgoings 修葺及支出方面的免税额 uNg.y$>CX  
allowance to debtor 给债务人的津贴 !W7ekPnK  
alteration of capital 资本更改 2[hl^f^%,  
alternate trustee 候补受托人 | L&V-f&K  
amalgamation 合并 I:"`|eHxv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N!,l4!M\N  
ambit of charges 征税范围；收费范围 iH=@``Z  
amended valuation 经修订的估值 Oa .%n9ec  
American Commodities Exchange 美国商品交易所 -y(
V-  
American Express Bank Limited 美国运通银行 F o6U"  
American Stock Exchange 美国证券交易所 IW
gC6)n@n  
amortization 摊销 ](D [T  
amount due from banks 存放银行同业的款项 5ntP{p%>  
amount due from banks abroad 存放海外银行同业的款项 8=9sIK2  
amount due from holding companies 控股公司欠款 o*xEaD  
amount due from local banks 存放本港银行同业的款项 3!L)7Z/  
amount due to banks 银行同业的存款 iz(+(M   
amount due to banks abroad 海外银行同业的存款 \tqAv'jA|  
amount due to holding companies 控股公司存款 (~oPr+d  
amount due to local banks 本港银行同业的存款 -(G2@NG  
amount due to outport banks 外埠银行同业的存款 ~/%){t/uLY  
amount for note issue 发行纸币的款额 L)5nb-qp  
amount of bond 担保契据的款额 "/"k50%  
amount of consideration 代价款额 d6VKUAk'7>  
amount of contribution 供款数额 z-j\S7F  
amount of indebtedness 负债款额 ~k3r$e@  
amount of principal of the loan 贷款本金额 o_n.,=/cZ  
amount of rates chargeable 应征差饷数额 ]Y?$[+Y  
amount of share capital 股本额
:O%O``xT  
amount of sums assured 承保款额 ^l,Jbt  
amount of variation 变动幅度 ^-_!:7TH]  
amount of vote 拨款数额 9P$'ON'"  
amount payable 应付款额 KI{u:Lbi  
amount receivable 应收款额 uJ$,e5q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;
xc  
analysis 分析 =`U[{3A_  
ancillary risk 附属风险 /MC\!,K  
annual account 周年帐目；周年帐目报表；年度决算；年结 SccU@3.X~  
annual accounting date 年结日期 7d*<'k]{,  
annual allowance 每年免税额；年积金；年度津贴；年津
S}/CzQ  
annual balance 年度余额 :jPAA`,  
annual disposable income 每年可动用收入 :EjIV]e  
annual estimates 周年预算 C&T3vM  
annual fee 年费 ?8 F7BS4oQ  
annual general meeting 周年大会 _
xUXt)k  
annual growth rate 年增率；每年增长率 Mx }(w\\T  
annual long-term supplement 长期个案每年补助金 QQ9Q[c  
annual pensionable emolument 可供计算退休金的年薪 itU01  
annual report 年报 0)NHjKP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 83a Rq&(R  
annual return 周年报表；周年申报表；每年报税表格 m[pzu2R  
Annual Return Rules 《周年报表规则》 D
iX4wmQ  
annual review of consumer prices 每年消费物价回顾 AN;?`AM;  
annual roll-forward basis 逐年延展方式 hmo?gD<  
annual salary 年薪 L{-w9(S`i  
annual statement 年度报表；年度决算表 PD?H5W3@  
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 k#.co~kS  
annuitant 年金受益人 ZS-9|EA<  
annuity 年金 SZPu"O\  
annuity contract 年金合约 o\#C] pp  
annuity on human life 人寿年金 cg~FW2Q  
antecedent debt 先前的债项 /dqKFxB1  
ante-dated cheque 倒填日期支票 jd{J3s '%  
anticipated expenditure 预期开支 m8?(.BJ%  
anticipated net profit 预期纯利 K^S#?T|[9  
anticipated revenue 预期收入 Fmu R(f=  
anti-inflation measure 反通货膨胀措施 =aCv Xa&,  
anti-inflationary stance 反通货膨胀立场 X%dOkHarB  
apparent deficit 表面赤字 d2Y5'A0X  
apparent financial solvency 表面偿债能力 :PLsA3[}  
apparent partner 表面合伙人 T2dpn%I  
application for personal assessment 个人入息课税申请书 gLH(Wr~(a  
application of fund 资金应用 JnZxP> 2B  
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 ^o 5q- ;a  
appointed actuary 委任精算师 !>tXib]:  
appointed auditor 委任核数师；委任审计师  e:l 6;  
appointed trustee 委任的受托人 BhKxI  
appointer 委任人 1pK7EK3R  
apportioned pro rata 按比例分摊 mf3G$=[  
apportionment 分配；分摊 SnqLF /d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %(E6ADB  
apportionment formula 分摊方程式 qfu; X-$4  
apportionment of estate duty 遗产税的分摊 iY2bRXA  
appraisal 估价；评估 Q3DxjD  
appreciable growth 可观增长 i<bs{Cu_S  
appreciable impact 显着影响 _D:/?=y;e  
appreciable increase 可观增长 Q,$x6YwE  
appreciation 增值；升值 $`  
appreciation against other currencies 相对其他货币升值 rLnu\X=h$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MS b{ve_  
appreciation tax 增值税 09"~<W8  
appropriation 拨款；拨用；拨付 Oe273Y^e  
appropriation account 拨款帐目 k5($b{  
Appropriation Bill 拨款法案 "*
0 szz'  
appropriation-in-aid system 补助拨款办法 1@y?OWC  
approved assets 核准资产 ~EN @$N^h  
approved basket stock 认可一篮子证券 YJ
9_cA'A  
approved budget 核准预算 5
&>(|Y~I  
approved charitable donation 认可慈善捐款 jK{MU) D+  
approved charitable institution 认可慈善机构 @MM|.# ~T  
approved currency 核准货币；认可货币 ':,LZ A8A  
approved estimates 核准预算 Qhr:d`@^]  
approved estimates of expenditure 核准开支预算 yH`xk%q_  
approved overseas insurer 核准海外保险人 IFgF5VG6g  
approved overseas trust company 核准海外信托公司 __9673y  
approved pooled investment fund 核准汇集投资基金 +)|
2$$m  
approved provident fund scheme 认可公积金计划 bHP-Z9riv  
approved provision 核准拨款 p|((r?{  
approved redeemable share 核准可赎回股份 Fh"S[e  
approved regional stock 认可地区性证券 :J"e{|g',  
approved retirement scheme 认可退休金计划 UYPBKf]A9  
approved subordinated loan 核准附属贷款 i~2>kxf;K1  
arbitrage 套戥；套汇；套利 {ys_uS{c*  
arbitrageur 套戥者；套汇者 iTX.?*  
arbitrary amount 临时款项 d+^;kse  
arrangement 措施；安排；协定 V7^?jck  
arrears 欠款 UJZa1p@L  
arrears of pay 欠付薪酬 l YhwV\3  
arrears of revenue 逾期未收税款；逾期未收的帐项 o _-t/ ?  
articles of association 组织章程；组织细则；组织章程细则 <Z&gAqj 2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |\ay^@N  
ascertainment of profit 确定利润 }$o%^"[  
"Asia Clear" “亚洲结算系统”