[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 /l`XJs  
allotment notice 股份配售通知；配股通知 ,jWd?-NH  
allotment of shares 股份分配 =V , _  
allowable 可获宽免；免税的
EpfmH `  
allowable business loss 可扣除的营业亏损 &Y>u2OZ  
allowable expenses 可扣税的支出 !L_ SHlU  
allowance 免税额；津贴；备抵；准备金 .s?OKy  
allowance for debts 债项的免税额 h.^DRR^S  
allowance for depreciation by wear and tear 耗损折旧免税额  aVb]H0  
allowance for funeral expenses 殡殓费的免税额 ?x0yiV~dL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y[DKj!v  
allowance for repairs and outgoings 修葺及支出方面的免税额 Yp)U'8{h c  
allowance to debtor 给债务人的津贴 L_r &'B  
alteration of capital 资本更改 )-{~7@yqZ  
alternate trustee 候补受托人 m0,9yY::wj  
amalgamation 合并 Dfo9jY
Pf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Hn~1x'$  
ambit of charges 征税范围；收费范围 SMFW]I2T/  
amended valuation 经修订的估值 ?Sqm`)\>4  
American Commodities Exchange 美国商品交易所 $Da^z[8e  
American Express Bank Limited 美国运通银行 THp `!l  
American Stock Exchange 美国证券交易所 f0s &9H  
amortization 摊销 t;]egk  
amount due from banks 存放银行同业的款项 z,)sS<t(  
amount due from banks abroad 存放海外银行同业的款项 E-D5iiF  
amount due from holding companies 控股公司欠款
_XZ=4s  
amount due from local banks 存放本港银行同业的款项  R'/wOE2  
amount due to banks 银行同业的存款 |DD?3#G01  
amount due to banks abroad 海外银行同业的存款 u^9c`  
amount due to holding companies 控股公司存款 xN kY'4%  
amount due to local banks 本港银行同业的存款 S+G)&<a^  
amount due to outport banks 外埠银行同业的存款 
Z]f2&  
amount for note issue 发行纸币的款额 8957$g  
amount of bond 担保契据的款额 px
x(BE  
amount of consideration 代价款额 N 3c*S"1  
amount of contribution 供款数额 E2IVR]C2^  
amount of indebtedness 负债款额 m #QI*R XP  
amount of principal of the loan 贷款本金额 +a-@ !J~:  
amount of rates chargeable 应征差饷数额 gxM8IQ  
amount of share capital 股本额 ([*t.  
amount of sums assured 承保款额 y7OG[L/  
amount of variation 变动幅度 (do=o&9pm  
amount of vote 拨款数额 >G2 -kL_  
amount payable 应付款额 =fG8YZ(  
amount receivable 应收款额 oDUMoX%4s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %ZyPK,("  
analysis 分析 RH
Vv}N0  
ancillary risk 附属风险 %Be[DLtE"  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]gksyxn3  
annual accounting date 年结日期 Ba
0D"2CgY  
annual allowance 每年免税额；年积金；年度津贴；年津 ,d> ~='  
annual balance 年度余额 `uA&w}(G  
annual disposable income 每年可动用收入 zDyeAxh4  
annual estimates 周年预算 vs|6ww  
annual fee 年费 R+0"B  
annual general meeting 周年大会 o(/ia3  
annual growth rate 年增率；每年增长率 8 -;ZPhN&  
annual long-term supplement 长期个案每年补助金 I%919  
annual pensionable emolument 可供计算退休金的年薪 rVy\,#|  
annual report 年报 +c`C9RXk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "NH+qQ hs  
annual return 周年报表；周年申报表；每年报税表格 f+Medc~  
Annual Return Rules 《周年报表规则》 -/c1qLdQ  
annual review of consumer prices 每年消费物价回顾 P&0cF{  
annual roll-forward basis 逐年延展方式 [V, ;X  
annual salary 年薪 \C#b@xLnX  
annual statement 年度报表；年度决算表 YO$b#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 sDm},=X}  
annuitant 年金受益人 ;}~Bv
<#  
annuity 年金 OIty ]c  
annuity contract 年金合约 ,7jiHF  
annuity on human life 人寿年金 %@93^q[\2  
antecedent debt 先前的债项 !a(qqZ|s  
ante-dated cheque 倒填日期支票 oy bzD  
anticipated expenditure 预期开支 up3<=u{>  
anticipated net profit 预期纯利 MVP)rugU  
anticipated revenue 预期收入 vC<kpf!  
anti-inflation measure 反通货膨胀措施 F>kn:I"X)  
anti-inflationary stance 反通货膨胀立场 rqe_zyc&  
apparent deficit 表面赤字 Z?c=t-yqp  
apparent financial solvency 表面偿债能力 _8pkejg  
apparent partner 表面合伙人 2G5!u
)  
application for personal assessment 个人入息课税申请书 @-@rG>y^:  
application of fund 资金应用 zRo
Ex1  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 a~>0JmM+N  
appointed actuary 委任精算师 N|d.!Q;V.y  
appointed auditor 委任核数师；委任审计师 2mU-LQ1WN  
appointed trustee 委任的受托人 'Oy5G7^R  
appointer 委任人 lEbR)B,  
apportioned pro rata 按比例分摊 0*
IY%=i  
apportionment 分配；分摊 A;j$rGx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qn)[1v   
apportionment formula 分摊方程式 ?Wz(f{Hm  
apportionment of estate duty 遗产税的分摊 'A(-MTd%  
appraisal 估价；评估 lPQ Ut!xI  
appreciable growth 可观增长 <T.#A8c  
appreciable impact 显着影响 &Yks,2:P  
appreciable increase 可观增长 %3#I:>si  
appreciation 增值；升值 NT9- j#V  
appreciation against other currencies 相对其他货币升值 .'{6u;8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -kri3?Y,  
appreciation tax 增值税 }V#9tWW  
appropriation 拨款；拨用；拨付 JS7}K)A2B6  
appropriation account 拨款帐目 K 6yFpVl  
Appropriation Bill 拨款法案 `Y({#U  
appropriation-in-aid system 补助拨款办法 RQ)!KlY  
approved assets 核准资产 ,-IF++q  
approved basket stock 认可一篮子证券 8j+:s\  
approved budget 核准预算 Z=Y_;dS9  
approved charitable donation 认可慈善捐款 ;/^]|  
approved charitable institution 认可慈善机构 (T#(A4:6S  
approved currency 核准货币；认可货币 ^% 8Hvy  
approved estimates 核准预算 I1 R\Ts@  
approved estimates of expenditure 核准开支预算 -f;j1bQ  
approved overseas insurer 核准海外保险人 {L-aXe{  
approved overseas trust company 核准海外信托公司 ':2*+
 
approved pooled investment fund 核准汇集投资基金 . I&)MZ>n  
approved provident fund scheme 认可公积金计划 ic{.#R.BY  
approved provision 核准拨款 ywQ!9 \  
approved redeemable share 核准可赎回股份 ~)m t&   
approved regional stock 认可地区性证券 Rw ao5l=x  
approved retirement scheme 认可退休金计划 N" Jtg@w  
approved subordinated loan 核准附属贷款 V=zM5MH2  
arbitrage 套戥；套汇；套利 k E#_Pc  
arbitrageur 套戥者；套汇者 }!yD^:[5  
arbitrary amount 临时款项 #nf%ojh  
arrangement 措施；安排；协定 xX &>5 "  
arrears 欠款 E%2!C/+B  
arrears of pay 欠付薪酬 gC_s\WU  
arrears of revenue 逾期未收税款；逾期未收的帐项 HSr"M.k5  
articles of association 组织章程；组织细则；组织章程细则 vPl6Dasr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 id#k!*$7  
ascertainment of profit 确定利润 o )nT   
"Asia Clear" “亚洲结算系统”