[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 +_f813$C  
allotment notice 股份配售通知；配股通知 G"vEtNoV  
allotment of shares 股份分配 w#bdb;  
allowable 可获宽免；免税的 ,>TDxI;  
allowable business loss 可扣除的营业亏损 jt9@aN.mJN  
allowable expenses 可扣税的支出 : 9zEne4  
allowance 免税额；津贴；备抵；准备金 [E}pU8.t6  
allowance for debts 债项的免税额 Pb@$RAU63  
allowance for depreciation by wear and tear 耗损折旧免税额 ,p..h+l  
allowance for funeral expenses 殡殓费的免税额 w%6 L"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dGR #l)  
allowance for repairs and outgoings 修葺及支出方面的免税额 =_2(S6~  
allowance to debtor 给债务人的津贴 tf9a- s  
alteration of capital 资本更改 n
.P$E  
alternate trustee 候补受托人 _.,"`U; H  
amalgamation 合并 J+hifO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (1Jc-`  
ambit of charges 征税范围；收费范围 0J= $ A  
amended valuation 经修订的估值 U/rFH9e$  
American Commodities Exchange 美国商品交易所 'sI @es  
American Express Bank Limited 美国运通银行 oT}Sh4Wt.  
American Stock Exchange 美国证券交易所 5Ak>/QF9  
amortization 摊销 sNC~S%[  
amount due from banks 存放银行同业的款项 l~*d0E-$  
amount due from banks abroad 存放海外银行同业的款项 AAc2u^spx  
amount due from holding companies 控股公司欠款 ).$kp
2IN  
amount due from local banks 存放本港银行同业的款项 .8CfCRq  
amount due to banks 银行同业的存款 9v}vCg  
amount due to banks abroad 海外银行同业的存款 -$D# u  
amount due to holding companies 控股公司存款 +j6^g*  
amount due to local banks 本港银行同业的存款 GIUyW  
amount due to outport banks 外埠银行同业的存款 %Vs g4DRy  
amount for note issue 发行纸币的款额 Lez]{%+.`[  
amount of bond 担保契据的款额 B :1r;8{j  
amount of consideration 代价款额 >9Y0
t^Fl  
amount of contribution 供款数额 E0Kt4% b  
amount of indebtedness 负债款额 Jqt|'G3  
amount of principal of the loan 贷款本金额 NX<Q}3cC  
amount of rates chargeable 应征差饷数额 45Q#6BtE  
amount of share capital 股本额 7I{rhA  
amount of sums assured 承保款额 :HN\A4=kc(  
amount of variation 变动幅度 ^c>ROpic  
amount of vote 拨款数额 DEKO]i  
amount payable 应付款额 kmsgaB7?  
amount receivable 应收款额 "I[uD)$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lMXLd91  
analysis 分析 ]-u>HO g\  
ancillary risk 附属风险 xa%2w]  
annual account 周年帐目；周年帐目报表；年度决算；年结 y@]:7  
annual accounting date 年结日期 HwZ@T &_4  
annual allowance 每年免税额；年积金；年度津贴；年津 |DoD.?v  
annual balance 年度余额 1f5;^T I  
annual disposable income 每年可动用收入 D4QLlP  
annual estimates 周年预算 6 Zv~c(   
annual fee 年费 GG`;c?d@  
annual general meeting 周年大会 'C1yqkIa`  
annual growth rate 年增率；每年增长率 CK} _xq2b  
annual long-term supplement 长期个案每年补助金 |f"1I4Kg  
annual pensionable emolument 可供计算退休金的年薪 Kdb:Q0B  
annual report 年报 Jd/XEs?<q  
Annual Report on the Consumer Price Index 《消费物价指数年报》
_VAX~Y]  
annual return 周年报表；周年申报表；每年报税表格 zzyD'n7D  
Annual Return Rules 《周年报表规则》 !t
v+,l&L  
annual review of consumer prices 每年消费物价回顾 n'Z5rXg  
annual roll-forward basis 逐年延展方式 N< 7  
annual salary 年薪 @?<1~/sfL  
annual statement 年度报表；年度决算表 [c#?@S_  
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 Gv}~  
annuitant 年金受益人 1cPjgBxv#  
annuity 年金 r1Cq8vD*m  
annuity contract 年金合约 aboA9pwH  
annuity on human life 人寿年金 ln=:E$jX  
antecedent debt 先前的债项 @RVj~J.A  
ante-dated cheque 倒填日期支票 -D,kL  
anticipated expenditure 预期开支 L@LT*M  
anticipated net profit 预期纯利 W q>qso  
anticipated revenue 预期收入 Gw}b8N6E  
anti-inflation measure 反通货膨胀措施 ?O#,|\v?]  
anti-inflationary stance 反通货膨胀立场 {(qH8A  
apparent deficit 表面赤字 6AL Ud^  
apparent financial solvency 表面偿债能力 l(
0:CM  
apparent partner 表面合伙人 D,;6$Pvg^  
application for personal assessment 个人入息课税申请书 Z <vTr6?
 
application of fund 资金应用 )u(Dqu\t  
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 :j
ioF{,  
appointed actuary 委任精算师 C*,PH!$k  
appointed auditor 委任核数师；委任审计师 ]5i]2r1  
appointed trustee 委任的受托人 E,:E u<  
appointer 委任人 u}IQ)Ma  
apportioned pro rata 按比例分摊 fIg~[VN"  
apportionment 分配；分摊 #_[W*-|L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sD`OHV:  
apportionment formula 分摊方程式 Z?tw#n[T  
apportionment of estate duty 遗产税的分摊 \{M/Do:  
appraisal 估价；评估 O_/|Wx  
appreciable growth 可观增长 @c#M^:9Dc  
appreciable impact 显着影响 $79-)4;z 4  
appreciable increase 可观增长 _i+7O^=d6X  
appreciation 增值；升值 9Kd:7@U  
appreciation against other currencies 相对其他货币升值 .</.(7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?{*/VJl$  
appreciation tax 增值税 rA#Ji~  
appropriation 拨款；拨用；拨付 /:@X<  
appropriation account 拨款帐目 |9cSG),z  
Appropriation Bill 拨款法案 Stxrgmu  
appropriation-in-aid system 补助拨款办法 07tSXl5!  
approved assets 核准资产 ,2_!hm/  
approved basket stock 认可一篮子证券 0ud>oh4WPR  
approved budget 核准预算 AIa#t#8${  
approved charitable donation 认可慈善捐款 \Zms  
approved charitable institution 认可慈善机构 Di8;Tq  
approved currency 核准货币；认可货币 #^oF^!  
approved estimates 核准预算 meNz0ve  
approved estimates of expenditure 核准开支预算 9J'3b <  
approved overseas insurer 核准海外保险人 y153ax  
approved overseas trust company 核准海外信托公司 P_3U4J  
approved pooled investment fund 核准汇集投资基金 C1KO]e>  
approved provident fund scheme 认可公积金计划 f'3sT(1&  
approved provision 核准拨款 nH^RQ'19  
approved redeemable share 核准可赎回股份 N:Zf4  
approved regional stock 认可地区性证券 5uufpvah  
approved retirement scheme 认可退休金计划 qo"_w%{  
approved subordinated loan 核准附属贷款 a 2N4Jg@  
arbitrage 套戥；套汇；套利 koAM",5D  
arbitrageur 套戥者；套汇者 fnm:Wa|,%|  
arbitrary amount 临时款项 gC qQ~lWZ  
arrangement 措施；安排；协定 Ghpk0ia%d  
arrears 欠款 %!e;sL~&  
arrears of pay 欠付薪酬 PofHe
 
arrears of revenue 逾期未收税款；逾期未收的帐项 &k2nt  
articles of association 组织章程；组织细则；组织章程细则 !%{s[eO\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,"W.A  
ascertainment of profit 确定利润 #XlE_XD  
"Asia Clear" “亚洲结算系统”