[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 X,_K )f  
allotment notice 股份配售通知；配股通知 pR93T+X  
allotment of shares 股份分配 @R50M (@W  
allowable 可获宽免；免税的 D|*w6p("z  
allowable business loss 可扣除的营业亏损 8K-P]]  
allowable expenses 可扣税的支出 ?z#*eoPr  
allowance 免税额；津贴；备抵；准备金 "q+Z*  
allowance for debts 债项的免税额 ){w{#  
allowance for depreciation by wear and tear 耗损折旧免税额 ?o?$HK  
allowance for funeral expenses 殡殓费的免税额 H~nX!sO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +cqUp6x.  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?L7DVwVa,I  
allowance to debtor 给债务人的津贴 *oz#YGNm  
alteration of capital 资本更改
xxvt<J  
alternate trustee 候补受托人 B I)@n:p  
amalgamation 合并 69)"T{7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >Ti%Th,  
ambit of charges 征税范围；收费范围 @4T
  
amended valuation 经修订的估值 1:](=%oM&k  
American Commodities Exchange 美国商品交易所 h7q{i|5  
American Express Bank Limited 美国运通银行 1Ub=RyB  
American Stock Exchange 美国证券交易所 c{I]!y^!  
amortization 摊销 anbw\yh8  
amount due from banks 存放银行同业的款项 jaodcT0  
amount due from banks abroad 存放海外银行同业的款项 =3QhGFd  
amount due from holding companies 控股公司欠款 W j^@Zq#  
amount due from local banks 存放本港银行同业的款项 g/!MEOVx  
amount due to banks 银行同业的存款 &d2L9k Tk  
amount due to banks abroad 海外银行同业的存款 XZARy:+bc  
amount due to holding companies 控股公司存款 {%u^O/M  
amount due to local banks 本港银行同业的存款 ~LpkA`Hn!  
amount due to outport banks 外埠银行同业的存款 h`\$8oV  
amount for note issue 发行纸币的款额 vw;aL
#PP  
amount of bond 担保契据的款额 V&:x+swt  
amount of consideration 代价款额 4~h0/H"  
amount of contribution 供款数额 tm.60udbo  
amount of indebtedness 负债款额 (LmU\Pe%  
amount of principal of the loan 贷款本金额 fEXFnQ#  
amount of rates chargeable 应征差饷数额 jDb\4QyC  
amount of share capital 股本额 CO@G
%1#  
amount of sums assured 承保款额 5tpC$4m  
amount of variation 变动幅度 2e%\aP`D2  
amount of vote 拨款数额 d;YKw1  
amount payable 应付款额 BYEZ[cM  
amount receivable 应收款额 X/2GTU7?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r YKGX?y  
analysis 分析 ,4t6Cq!  
ancillary risk 附属风险 \]f+ {d-&  
annual account 周年帐目；周年帐目报表；年度决算；年结 !'^l}K>  
annual accounting date 年结日期 lr~ |=}^  
annual allowance 每年免税额；年积金；年度津贴；年津 hQ<7k'V  
annual balance 年度余额 tUxH6IS  
annual disposable income 每年可动用收入 oio{@#DX`  
annual estimates 周年预算 #z.n?d2Gd  
annual fee 年费 ub~ t }  
annual general meeting 周年大会 er7(Wph  
annual growth rate 年增率；每年增长率 27Z qdHd  
annual long-term supplement 长期个案每年补助金 3{?X>6T  
annual pensionable emolument 可供计算退休金的年薪 igA?E56?  
annual report 年报 8bdO-LJ9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +S0aA W
al  
annual return 周年报表；周年申报表；每年报税表格 :FI D,  
Annual Return Rules 《周年报表规则》 yPtE5"(o  
annual review of consumer prices 每年消费物价回顾 2H.g!( Oza  
annual roll-forward basis 逐年延展方式
ljZRz$y  
annual salary 年薪 Itr4Pr  
annual statement 年度报表；年度决算表 '[liZCg  
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 Gh=I2GSo  
annuitant 年金受益人 _xCYh|DlQ|  
annuity 年金 ~M^[  
annuity contract 年金合约 ca7Y+9< ;  
annuity on human life 人寿年金 E8
r6P:5d`  
antecedent debt 先前的债项 kh.P)h'9  
ante-dated cheque 倒填日期支票 G4SA u  
anticipated expenditure 预期开支 %Hd[,duwO  
anticipated net profit 预期纯利 P1rjF:x[*  
anticipated revenue 预期收入 zO"De~[9  
anti-inflation measure 反通货膨胀措施 ;L
P3  
anti-inflationary stance 反通货膨胀立场 9 zqo!&  
apparent deficit 表面赤字 C wls e-  
apparent financial solvency 表面偿债能力 6?[P^{GpH  
apparent partner 表面合伙人 !xck ~EAS  
application for personal assessment 个人入息课税申请书 |3e+ 
K.  
application of fund 资金应用 BZQ}c<Nl  
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 VBi g
UK4  
appointed actuary 委任精算师 a`xAk^w+  
appointed auditor 委任核数师；委任审计师 Vu.=,G  
appointed trustee 委任的受托人 6ScB:8M  
appointer 委任人 q-;Y }q  
apportioned pro rata 按比例分摊 C3W4:kbau  
apportionment 分配；分摊 @!dIa1Q"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $L0sBW&  
apportionment formula 分摊方程式 *1["x;A  
apportionment of estate duty 遗产税的分摊 ZN)EbTpc\a  
appraisal 估价；评估 ^4 $4x  
appreciable growth 可观增长 ;&CLb`<y  
appreciable impact 显着影响 Z C01MDIY  
appreciable increase 可观增长 #&kj>  
appreciation 增值；升值 LJ <pE;`d  
appreciation against other currencies 相对其他货币升值  >Vt2@E
e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0ex.~S_Oj4  
appreciation tax 增值税 f#:3TJV  
appropriation 拨款；拨用；拨付 k^;n$r"i5  
appropriation account 拨款帐目 Sk7R;A  
Appropriation Bill 拨款法案 [5L?#Y  
appropriation-in-aid system 补助拨款办法 <9X@\uvU.<  
approved assets 核准资产 G-)e(u   
approved basket stock 认可一篮子证券 b/a\{  
approved budget 核准预算 q]OIP"yv  
approved charitable donation 认可慈善捐款 _x(hlHFk  
approved charitable institution 认可慈善机构 CBf[$[e  
approved currency 核准货币；认可货币 eg/itty  
approved estimates 核准预算 Ga02Zk  
approved estimates of expenditure 核准开支预算 b]z_2h~`  
approved overseas insurer 核准海外保险人 Z qn$>mG-  
approved overseas trust company 核准海外信托公司 fdKE1,;  
approved pooled investment fund 核准汇集投资基金 <!RkkU& 6  
approved provident fund scheme 认可公积金计划 R&(OWF;~,  
approved provision 核准拨款 !gW`xVGv  
approved redeemable share 核准可赎回股份 QG?!XWz  
approved regional stock 认可地区性证券 Vxap+<m  
approved retirement scheme 认可退休金计划 w~v6=^  
approved subordinated loan 核准附属贷款 bT 42G[x  
arbitrage 套戥；套汇；套利 xS_;p9{E  
arbitrageur 套戥者；套汇者 aXj UDu7  
arbitrary amount 临时款项 %pq.fZI  
arrangement 措施；安排；协定 6k;5T  
arrears 欠款 C5ILVQ  
arrears of pay 欠付薪酬 nm#23@uZ4K  
arrears of revenue 逾期未收税款；逾期未收的帐项 jw{N#QDh  
articles of association 组织章程；组织细则；组织章程细则 0,RY
O :`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D^O[_/i&  
ascertainment of profit 确定利润 }nPt[77U_7  
"Asia Clear" “亚洲结算系统”