[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 )$ M2+_c  
allotment notice 股份配售通知；配股通知 2Gh
&
h(  
allotment of shares 股份分配 @;\0cEn>  
allowable 可获宽免；免税的 =;Dj[<mJ45  
allowable business loss 可扣除的营业亏损 Q[{RNab  
allowable expenses 可扣税的支出 LUdXAi"f  
allowance 免税额；津贴；备抵；准备金 dTjDVq&Hz  
allowance for debts 债项的免税额 "+E\os72|  
allowance for depreciation by wear and tear 耗损折旧免税额 YPW UncV  
allowance for funeral expenses 殡殓费的免税额 0X3yfrim  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :V1j*)  
allowance for repairs and outgoings 修葺及支出方面的免税额 E!_3?:[S_  
allowance to debtor 给债务人的津贴 ,Qs%bq{t  
alteration of capital 资本更改 dIf y!B"  
alternate trustee 候补受托人 5|5p -B  
amalgamation 合并 ^t:dcY7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V';l H2  
ambit of charges 征税范围；收费范围 T*n P-b  
amended valuation 经修订的估值 st UUez>  
American Commodities Exchange 美国商品交易所 Re&"Q8I.8  
American Express Bank Limited 美国运通银行 4(p`xdr}K  
American Stock Exchange 美国证券交易所 2vWn(6`  
amortization 摊销 -We9 FO~  
amount due from banks 存放银行同业的款项 )+R n[MMp  
amount due from banks abroad 存放海外银行同业的款项 |c^?tR<  
amount due from holding companies 控股公司欠款 `BVmuUMm  
amount due from local banks 存放本港银行同业的款项 6tFi\,)E  
amount due to banks 银行同业的存款 QFMAy>Gdn  
amount due to banks abroad 海外银行同业的存款 Vd(n2JMtG  
amount due to holding companies 控股公司存款 rtfRA<  
amount due to local banks 本港银行同业的存款 e[16 7uU  
amount due to outport banks 外埠银行同业的存款 aCI3Tx&2qT  
amount for note issue 发行纸币的款额 r! HXhl  
amount of bond 担保契据的款额 $dF3@(p  
amount of consideration 代价款额 :eSsqt9]9  
amount of contribution 供款数额 yOt#6Vw  
amount of indebtedness 负债款额 GX0zir
z  
amount of principal of the loan 贷款本金额 lPI~5N8  
amount of rates chargeable 应征差饷数额 /-,\$@J
5)  
amount of share capital 股本额 2 rr=FJ  
amount of sums assured 承保款额 1Dl6T\20  
amount of variation 变动幅度 u>n"FL'e  
amount of vote 拨款数额 MM_:2 ^P)  
amount payable 应付款额 9 @xl{S-  
amount receivable 应收款额 vaGF(hfTA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tM^4K r~o,  
analysis 分析 ( 6Od
  
ancillary risk 附属风险 2 U]d1  
annual account 周年帐目；周年帐目报表；年度决算；年结 g(WP  
annual accounting date 年结日期 (v%24bv  
annual allowance 每年免税额；年积金；年度津贴；年津 tKeTHj;jO  
annual balance 年度余额 !TJ,:c]4{!  
annual disposable income 每年可动用收入
8M@'A5]  
annual estimates 周年预算 -^lc-$0  
annual fee 年费 c%J6!\
 
annual general meeting 周年大会 V@!)Pw  
annual growth rate 年增率；每年增长率 (XQuRL<X  
annual long-term supplement 长期个案每年补助金 M{Z ;7n'  
annual pensionable emolument 可供计算退休金的年薪 %KXiB6<4  
annual report 年报 acR|X@\3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *Bq}.Yn  
annual return 周年报表；周年申报表；每年报税表格 PmRvjSIG  
Annual Return Rules 《周年报表规则》 RHg-Cg`  
annual review of consumer prices 每年消费物价回顾 8s@N NjV  
annual roll-forward basis 逐年延展方式 L WN{  
annual salary 年薪 $Sgf jm  
annual statement 年度报表；年度决算表 akxNT_   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 u]};QR  
annuitant 年金受益人 |zYOCDFf  
annuity 年金 6t6Z&0$h~  
annuity contract 年金合约 6 (Pan%  
annuity on human life 人寿年金 M 9t7y  
antecedent debt 先前的债项 V@G#U[D  
ante-dated cheque 倒填日期支票 |)29"_Kk5  
anticipated expenditure 预期开支 t>I.1AS  
anticipated net profit 预期纯利 ~,b^f{7`!  
anticipated revenue 预期收入 d]pb1EC
uu  
anti-inflation measure 反通货膨胀措施 d9#Vq=H /  
anti-inflationary stance 反通货膨胀立场 HYmC3  
apparent deficit 表面赤字 "6$V1B0KW  
apparent financial solvency 表面偿债能力 t'rN7.d  
apparent partner 表面合伙人 :"\,iH  
application for personal assessment 个人入息课税申请书 G^~[|a4`  
application of fund 资金应用 G@[8P?M=Z  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 _\ToA9m  
appointed actuary 委任精算师 ~2w&+@dV%  
appointed auditor 委任核数师；委任审计师 elOeXYO0  
appointed trustee 委任的受托人
]:<!(  
appointer 委任人 c=oDzAzuV\  
apportioned pro rata 按比例分摊 h:YD$XE  
apportionment 分配；分摊 G*fo9eu5$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fu/8r%:h  
apportionment formula 分摊方程式 jwDlz.sW!  
apportionment of estate duty 遗产税的分摊 7 A)\:k  
appraisal 估价；评估 <'a~Y3B"o  
appreciable growth 可观增长 #jQauO  
appreciable impact 显着影响 21uK&nVf^l  
appreciable increase 可观增长 LVj1NP  
appreciation 增值；升值 e1m
?g&[  
appreciation against other currencies 相对其他货币升值 1i76u!{U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1 em,/>"  
appreciation tax 增值税 gg'1q3OjM  
appropriation 拨款；拨用；拨付 RP4/:sO  
appropriation account 拨款帐目 zM9#1^X  
Appropriation Bill 拨款法案 "O&93#8  
appropriation-in-aid system 补助拨款办法 Ott6y  
approved assets 核准资产 -/yqiC-yx  
approved basket stock 认可一篮子证券 Da=EAG-{7  
approved budget 核准预算 xY^sC56Z  
approved charitable donation 认可慈善捐款 `fu_){  
approved charitable institution 认可慈善机构 3o<d=@`r  
approved currency 核准货币；认可货币 bx0.(Nv/X  
approved estimates 核准预算 :t}\%%EbmE  
approved estimates of expenditure 核准开支预算 V]=22Cxi'~  
approved overseas insurer 核准海外保险人 #2{-6ey  
approved overseas trust company 核准海外信托公司 2"Os9 KD  
approved pooled investment fund 核准汇集投资基金 oxwbq=a6yV  
approved provident fund scheme 认可公积金计划 qpjY &3SI  
approved provision 核准拨款 Ot=jwvw  
approved redeemable share 核准可赎回股份 p8rh`7  
approved regional stock 认可地区性证券 ]K=#>rZrB  
approved retirement scheme 认可退休金计划 &OMlW_FHR  
approved subordinated loan 核准附属贷款 o-,."|6  
arbitrage 套戥；套汇；套利 rPV Q#iB  
arbitrageur 套戥者；套汇者 ZoW1Cc&p  
arbitrary amount 临时款项 q!Du J  
arrangement 措施；安排；协定 |LHJRP-Z  
arrears 欠款 P}bIp+  
arrears of pay 欠付薪酬 j6 wFks  
arrears of revenue 逾期未收税款；逾期未收的帐项 {15j'Qwm  
articles of association 组织章程；组织细则；组织章程细则 Ss3p6%V/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =7Ln&t
Z  
ascertainment of profit 确定利润 o+A7hBM^  
"Asia Clear" “亚洲结算系统”