[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 :|\[a0ZL  
allotment notice 股份配售通知；配股通知 "tT68  
allotment of shares 股份分配 G^ShN45  
allowable 可获宽免；免税的 \B4f5L8k  
allowable business loss 可扣除的营业亏损 9y'To
JZ6  
allowable expenses 可扣税的支出 ]qb>O:T  
allowance 免税额；津贴；备抵；准备金 n\GN}?4  
allowance for debts 债项的免税额 ^*G UcQ$  
allowance for depreciation by wear and tear 耗损折旧免税额 F4NMq&_  
allowance for funeral expenses 殡殓费的免税额 we0haK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  &>n:7  
allowance for repairs and outgoings 修葺及支出方面的免税额 5X PoQ^  
allowance to debtor 给债务人的津贴 G#L6;  
alteration of capital 资本更改 aH7@:=B  
alternate trustee 候补受托人 g -pEt#  
amalgamation 合并 [jz@d\k$_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zYxA#TZL  
ambit of charges 征税范围；收费范围 (%j V[Q  
amended valuation 经修订的估值 qXprD.; }  
American Commodities Exchange 美国商品交易所 (fYYcpd,k  
American Express Bank Limited 美国运通银行 yxtfyf|9 '  
American Stock Exchange 美国证券交易所 w1EB>!<;tj  
amortization 摊销 e%km}m
A  
amount due from banks 存放银行同业的款项 ug_c}Nv=Y  
amount due from banks abroad 存放海外银行同业的款项 9=J 3T66U  
amount due from holding companies 控股公司欠款 ww
NkJ+  
amount due from local banks 存放本港银行同业的款项 DzbcLg%:W  
amount due to banks 银行同业的存款 w7 E#mdW  
amount due to banks abroad 海外银行同业的存款 y*Gq VA[  
amount due to holding companies 控股公司存款 oj=%< a  
amount due to local banks 本港银行同业的存款 !<&To  
amount due to outport banks 外埠银行同业的存款 _b`/QSL  
amount for note issue 发行纸币的款额 z57q|  
amount of bond 担保契据的款额 SB|Cr: wM  
amount of consideration 代价款额 $0cE iq?Hf  
amount of contribution 供款数额 ,V9r2QY  
amount of indebtedness 负债款额 ai< K6)  
amount of principal of the loan 贷款本金额 [F!h&M0z  
amount of rates chargeable 应征差饷数额 '=H3Y_{oO  
amount of share capital 股本额 G?^w <  
amount of sums assured 承保款额 1@N4Y9o  
amount of variation 变动幅度 i# fvF)  
amount of vote 拨款数额 "yK)9F[9Mo  
amount payable 应付款额 \=[38?QOY  
amount receivable 应收款额 Mr*
CJgy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]|N"jr?7H  
analysis 分析 \maj5VlJ  
ancillary risk 附属风险 IrIW>r} -  
annual account 周年帐目；周年帐目报表；年度决算；年结 F=?GV\Tw  
annual accounting date 年结日期 fo=@ X>S  
annual allowance 每年免税额；年积金；年度津贴；年津 z%]3`_I  
annual balance 年度余额 v8 II=9  
annual disposable income 每年可动用收入 ?
Ld:HE  
annual estimates 周年预算 P_P~c~o  
annual fee 年费 ac,<+y7A  
annual general meeting 周年大会 *'BI=*`  
annual growth rate 年增率；每年增长率 /g1;`F(MS/  
annual long-term supplement 长期个案每年补助金 f[*g8p  
annual pensionable emolument 可供计算退休金的年薪 @nnX{$YX  
annual report 年报 <O41M\,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M<x><U#]A  
annual return 周年报表；周年申报表；每年报税表格 5k c
?:U&  
Annual Return Rules 《周年报表规则》 #'m#Q6`  
annual review of consumer prices 每年消费物价回顾 #^_7i)=~  
annual roll-forward basis 逐年延展方式 &Z}}9dd  
annual salary 年薪 S^N{=*  
annual statement 年度报表；年度决算表 ~iIFe+6  
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 H? %I((+  
annuitant 年金受益人 +jN)$Y3Ya  
annuity 年金 Gx|/ Jq  
annuity contract 年金合约 P V9q=  
annuity on human life 人寿年金 ;xSlRTNT=6  
antecedent debt 先前的债项 _QtW)\)5\  
ante-dated cheque 倒填日期支票 PWV+M@  
anticipated expenditure 预期开支 fc<,
kRp  
anticipated net profit 预期纯利 bWZ
oGFT  
anticipated revenue 预期收入 fG<[zt\e  
anti-inflation measure 反通货膨胀措施 ]>0$l _V  
anti-inflationary stance 反通货膨胀立场 lrgvY>E0  
apparent deficit 表面赤字 eH9
-GGr
 
apparent financial solvency 表面偿债能力 J=H8^4M  
apparent partner 表面合伙人 Qv zE:]pyi  
application for personal assessment 个人入息课税申请书 )LL.fPic  
application of fund 资金应用 9?|m ^  
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 ioslarw1J  
appointed actuary 委任精算师 o{7w&Pgs2  
appointed auditor 委任核数师；委任审计师 h m(  
appointed trustee 委任的受托人 >qdRqy)DC  
appointer 委任人 -}5dZ;  
apportioned pro rata 按比例分摊 (O G>=h8?  
apportionment 分配；分摊 _Ry  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =]L#v2@  
apportionment formula 分摊方程式 cMfnc.P\K  
apportionment of estate duty 遗产税的分摊 ^Uldyv/  
appraisal 估价；评估 =I$:-[(  
appreciable growth 可观增长 c-[IgX e  
appreciable impact 显着影响 rjHW  
appreciable increase 可观增长 
xQ=L2pX  
appreciation 增值；升值 QjsN7h&%  
appreciation against other currencies 相对其他货币升值 ?o(Y\YJf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CasFj9,  
appreciation tax 增值税 8yGo\\=T  
appropriation 拨款；拨用；拨付 U6M&7l8  
appropriation account 拨款帐目 XE|"n  
Appropriation Bill 拨款法案 af/;Dr@  
appropriation-in-aid system 补助拨款办法 \U?{m)N  
approved assets 核准资产 <h~_7Dn  
approved basket stock 认可一篮子证券 :5zO !~\  
approved budget 核准预算 8=3$U+  
approved charitable donation 认可慈善捐款 n(\VP!u5r  
approved charitable institution 认可慈善机构 n{E+r  
approved currency 核准货币；认可货币 L_AQS9a^D  
approved estimates 核准预算 =l$qwcfbo  
approved estimates of expenditure 核准开支预算 .:;#[Z{-  
approved overseas insurer 核准海外保险人 IUy5=Sl  
approved overseas trust company 核准海外信托公司 o&HFlDZ5jO  
approved pooled investment fund 核准汇集投资基金 CHM+@lD  
approved provident fund scheme 认可公积金计划 zQx7qx  
approved provision 核准拨款 `"|u NVn  
approved redeemable share 核准可赎回股份 ld'Aaxl&  
approved regional stock 认可地区性证券 H.TPKdVX  
approved retirement scheme 认可退休金计划 Xx=.;FYk  
approved subordinated loan 核准附属贷款 28o!>*  
arbitrage 套戥；套汇；套利 "\kr;X'  
arbitrageur 套戥者；套汇者 f>+:UGmP  
arbitrary amount 临时款项 YwF\  
arrangement 措施；安排；协定 4Bq
4d.0  
arrears 欠款 btB> -pT  
arrears of pay 欠付薪酬 @xAfD{}f!  
arrears of revenue 逾期未收税款；逾期未收的帐项 !'%`g,,
r  
articles of association 组织章程；组织细则；组织章程细则 nB ,&m&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8KS9!*.iZ  
ascertainment of profit 确定利润 sKOy6v  
"Asia Clear" “亚洲结算系统”