[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 q3scz  
allotment notice 股份配售通知；配股通知 ix7N q7!N  
allotment of shares 股份分配 [R A=M  
allowable 可获宽免；免税的 \zj8| +  
allowable business loss 可扣除的营业亏损 [|k@Suv |z  
allowable expenses 可扣税的支出 N<N!it  
allowance 免税额；津贴；备抵；准备金 >-y'N.l^  
allowance for debts 债项的免税额 5'l+'ox@J  
allowance for depreciation by wear and tear 耗损折旧免税额  De4+4&  
allowance for funeral expenses 殡殓费的免税额 *QjFrw 3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q6.},o  
allowance for repairs and outgoings 修葺及支出方面的免税额 4 !/{CGP  
allowance to debtor 给债务人的津贴 V\ARe=IWM  
alteration of capital 资本更改 ~(I\O?k>H  
alternate trustee 候补受托人 K +w3YA  
amalgamation 合并 bE]2:~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5Z`f)qE  
ambit of charges 征税范围；收费范围 DJrA@hm/Y  
amended valuation 经修订的估值 Z[0xqGYLB  
American Commodities Exchange 美国商品交易所 _5.7HEw>/  
American Express Bank Limited 美国运通银行 YM
1@B`yWE  
American Stock Exchange 美国证券交易所 ZL1[Khr,s  
amortization 摊销 O$#`he/jm  
amount due from banks 存放银行同业的款项 gR ~XkU  
amount due from banks abroad 存放海外银行同业的款项 p(U'c}@2
 
amount due from holding companies 控股公司欠款 x8zUGvtQ  
amount due from local banks 存放本港银行同业的款项 {:{NK%  
amount due to banks 银行同业的存款 :j?Lil%R  
amount due to banks abroad 海外银行同业的存款 v9M;W+J  
amount due to holding companies 控股公司存款 s)ZL`S?</  
amount due to local banks 本港银行同业的存款 4\Q ?4ZX  
amount due to outport banks 外埠银行同业的存款 pmQ9iA@=  
amount for note issue 发行纸币的款额 Q3z-v&^E9  
amount of bond 担保契据的款额 ,VJ0J!@  
amount of consideration 代价款额 -] J V  
amount of contribution 供款数额 o1I{^7/  
amount of indebtedness 负债款额 zbi[r  
amount of principal of the loan 贷款本金额 LG&~#x  
amount of rates chargeable 应征差饷数额 \'E%ue_<9  
amount of share capital 股本额 NsWyxcty  
amount of sums assured 承保款额 BhdJ/C^  
amount of variation 变动幅度 AX]lMe  
amount of vote 拨款数额 lm]4zs /A  
amount payable 应付款额 HRPT P+  
amount receivable 应收款额 [gH vI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z4E:Z}~''  
analysis 分析 LA"`8  
ancillary risk 附属风险 .rN5A+By`  
annual account 周年帐目；周年帐目报表；年度决算；年结 fTV:QAa;  
annual accounting date 年结日期 #.FtPR  
annual allowance 每年免税额；年积金；年度津贴；年津 (y#8z6\dx  
annual balance 年度余额 u]"oGJj1  
annual disposable income 每年可动用收入 HAN#_B1.  
annual estimates 周年预算 1(rH5z'F  
annual fee 年费 ]hv4EL(zi  
annual general meeting 周年大会 ETjlq]@j  
annual growth rate 年增率；每年增长率 gt'0
B-;W  
annual long-term supplement 长期个案每年补助金 "{L%5:H@  
annual pensionable emolument 可供计算退休金的年薪 mpXco *!_  
annual report 年报 KQQR"[z&V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V\)@Yk2
 
annual return 周年报表；周年申报表；每年报税表格 Ojie.+'SB  
Annual Return Rules 《周年报表规则》 b/5;377_  
annual review of consumer prices 每年消费物价回顾 H.w
p{m{  
annual roll-forward basis 逐年延展方式 )Hl;9  
annual salary 年薪 ,Iwri\  
annual statement 年度报表；年度决算表 e~nmI y  
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 LuR.;TiW  
annuitant 年金受益人 F/&Z1G.  
annuity 年金 EvQN(
_  
annuity contract 年金合约 J%3S3C2*m  
annuity on human life 人寿年金 %2 bZeZ  
antecedent debt 先前的债项 C x$|7J=O  
ante-dated cheque 倒填日期支票 !t~S.`
vF  
anticipated expenditure 预期开支 q=UKL`;C}U  
anticipated net profit 预期纯利 TQ>kmHWf/  
anticipated revenue 预期收入 bWUo(B#*I  
anti-inflation measure 反通货膨胀措施 LnrR#fF]Z  
anti-inflationary stance 反通货膨胀立场 jo{GPp}  
apparent deficit 表面赤字 YG"P:d;s  
apparent financial solvency 表面偿债能力 ZZzf+F)T  
apparent partner 表面合伙人 GfL}f9  
application for personal assessment 个人入息课税申请书 ?&"cI5-  
application of fund 资金应用 r`B8Cik  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 jD$ T  
appointed actuary 委任精算师
[ ecYpE<  
appointed auditor 委任核数师；委任审计师 <iJ->$  
appointed trustee 委任的受托人 &{/ `Q,  
appointer 委任人 Yz\z Qj  
apportioned pro rata 按比例分摊 D8BK/E-  
apportionment 分配；分摊 mi%d([)%<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 XvZg!<*OH  
apportionment formula 分摊方程式  V:F)m!   
apportionment of estate duty 遗产税的分摊 IkL|bV3E0  
appraisal 估价；评估 5pE[}@-c9  
appreciable growth 可观增长 T~=NY,n  
appreciable impact 显着影响 "2N3L8?k  
appreciable increase 可观增长 JU/K\S2%,  
appreciation 增值；升值 OUnt?[U\  
appreciation against other currencies 相对其他货币升值 y%`^*E&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UH.M)br  
appreciation tax 增值税 {$oZR"MP  
appropriation 拨款；拨用；拨付 HQ ^> ~  
appropriation account 拨款帐目 ^nFa'=  
Appropriation Bill 拨款法案 s1:UCv-%  
appropriation-in-aid system 补助拨款办法 P0k|33;7L  
approved assets 核准资产 }qi6K-,oU  
approved basket stock 认可一篮子证券 L7%Dc2{^(  
approved budget 核准预算 E3_EXz9h  
approved charitable donation 认可慈善捐款 g9'50<|J  
approved charitable institution 认可慈善机构 X.%Xi'H  
approved currency 核准货币；认可货币 ]^/:Xsk$  
approved estimates 核准预算 (#X/sZQh  
approved estimates of expenditure 核准开支预算 nPR_:_^  
approved overseas insurer 核准海外保险人 @,pO%,E6  
approved overseas trust company 核准海外信托公司 EX=+TOkAf  
approved pooled investment fund 核准汇集投资基金 ATk>:^n  
approved provident fund scheme 认可公积金计划 =36vsps=  
approved provision 核准拨款 *N[.']#n  
approved redeemable share 核准可赎回股份 k "'q   
approved regional stock 认可地区性证券 g O gZ  
approved retirement scheme 认可退休金计划 (s,Nq~O  
approved subordinated loan 核准附属贷款 E6y/,s^~S_  
arbitrage 套戥；套汇；套利 :sk7`7v  
arbitrageur 套戥者；套汇者 %Kd8ZNv  
arbitrary amount 临时款项 P\*-n
"  
arrangement 措施；安排；协定 TW:vL~L  
arrears 欠款 8!4=j
  
arrears of pay 欠付薪酬 fw|r{#d  
arrears of revenue 逾期未收税款；逾期未收的帐项 J0C<Qb[  
articles of association 组织章程；组织细则；组织章程细则
Ep.,2H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ( y'i{:B  
ascertainment of profit 确定利润 "|.>pD#0&  
"Asia Clear" “亚洲结算系统”