[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 e{Pgz0sOQ  
allotment notice 股份配售通知；配股通知 _S/bwPj|~y  
allotment of shares 股份分配 x;lIw)Ti  
allowable 可获宽免；免税的 mkT
f}[O  
allowable business loss 可扣除的营业亏损 W'rft@J$  
allowable expenses 可扣税的支出 |vA3+kG  
allowance 免税额；津贴；备抵；准备金 gSK (BP|  
allowance for debts 债项的免税额 J@(=#z8xS  
allowance for depreciation by wear and tear 耗损折旧免税额 ( }5k"9Z  
allowance for funeral expenses 殡殓费的免税额 n NZq`M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B+eB=KL  
allowance for repairs and outgoings 修葺及支出方面的免税额 z}yntY]n  
allowance to debtor 给债务人的津贴 9*RfOdnNe  
alteration of capital 资本更改 m C_v!nL.  
alternate trustee 候补受托人 "P.7FD  
amalgamation 合并 Ps7(4%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^%|{>Mz; c  
ambit of charges 征税范围；收费范围 8(q4D K\5u  
amended valuation 经修订的估值 0@{K'm/  
American Commodities Exchange 美国商品交易所 J6_Hlt  
American Express Bank Limited 美国运通银行 d4/snvq  
American Stock Exchange 美国证券交易所 EU TTeFp  
amortization 摊销 C78YHjy  
amount due from banks 存放银行同业的款项 c'&3[aa  
amount due from banks abroad 存放海外银行同业的款项 8263  
amount due from holding companies 控股公司欠款 ~UB@IV6O  
amount due from local banks 存放本港银行同业的款项 y _>HQs,:  
amount due to banks 银行同业的存款 d"uR1rTk  
amount due to banks abroad 海外银行同业的存款  .VuZ=  
amount due to holding companies 控股公司存款 ,sP7/S)FR  
amount due to local banks 本港银行同业的存款 e(x1w&8dB  
amount due to outport banks 外埠银行同业的存款 W@AZ
<(RI:  
amount for note issue 发行纸币的款额 !0`44Gbq  
amount of bond 担保契据的款额 xKEHNgen  
amount of consideration 代价款额 ny'~pT'00  
amount of contribution 供款数额 oat*
ORL  
amount of indebtedness 负债款额 ik_Ll|  
amount of principal of the loan 贷款本金额 5R?iTB1,  
amount of rates chargeable 应征差饷数额 ,
'm<um  
amount of share capital 股本额 X3".  
amount of sums assured 承保款额 =B4mi.;@i  
amount of variation 变动幅度 DoX#+ 07u4  
amount of vote 拨款数额 + B%fp*  
amount payable 应付款额 ;n00kel$  
amount receivable 应收款额 BM&95p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b)(#/}jMkD  
analysis 分析 rr'RX  
ancillary risk 附属风险 B-|:l7  
annual account 周年帐目；周年帐目报表；年度决算；年结 Hwklk9 U
 
annual accounting date 年结日期 Q?L-6]pg  
annual allowance 每年免税额；年积金；年度津贴；年津 Ti#2D3  
annual balance 年度余额 *5hg}[n2  
annual disposable income 每年可动用收入 [ahD%UxO5  
annual estimates 周年预算 `Q<hL{AH  
annual fee 年费 Jj*XnL*  
annual general meeting 周年大会 BC%t[H} >R  
annual growth rate 年增率；每年增长率 f}Eoc>n  
annual long-term supplement 长期个案每年补助金 aN}yS=(Ff  
annual pensionable emolument 可供计算退休金的年薪 Ra&HzK?  
annual report 年报 ;XSV}eLu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z If/jk  
annual return 周年报表；周年申报表；每年报税表格 jAf Uz7@  
Annual Return Rules 《周年报表规则》 Eh#W*Bg  
annual review of consumer prices 每年消费物价回顾 \,!FL))yC  
annual roll-forward basis 逐年延展方式 M-,vX15S  
annual salary 年薪 tcSn`+Bu_`  
annual statement 年度报表；年度决算表 (\e,,C%;  
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 ~zi6wu(3  
annuitant 年金受益人 A/lxXy}D  
annuity 年金 {kD|8["Ie'  
annuity contract 年金合约 b|u4h9  
annuity on human life 人寿年金 &Zs h- |N  
antecedent debt 先前的债项 D\ HmY_  
ante-dated cheque 倒填日期支票 aU<0<Dx  
anticipated expenditure 预期开支 GQ[:vX`  
anticipated net profit 预期纯利 uwsGtgd&  
anticipated revenue 预期收入
3P\#moJ  
anti-inflation measure 反通货膨胀措施 vY7C!O/y_k  
anti-inflationary stance 反通货膨胀立场 o_t2 Z  
apparent deficit 表面赤字 cT`x,2  
apparent financial solvency 表面偿债能力
fCJ:QK!  
apparent partner 表面合伙人 WO/;o0{d\9  
application for personal assessment 个人入息课税申请书 IfF<8~~E  
application of fund 资金应用 -d[9mS  
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 L}P<iB   
appointed actuary 委任精算师 wr~# rfH  
appointed auditor 委任核数师；委任审计师 QY
8I_VF  
appointed trustee 委任的受托人 Y 6
K<e:Y  
appointer 委任人 f7)}A/$4+  
apportioned pro rata 按比例分摊 @C0{m7q
 
apportionment 分配；分摊 Am
M
^&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X4!` V?  
apportionment formula 分摊方程式 q@~N?$>  
apportionment of estate duty 遗产税的分摊 T?N' k=  
appraisal 估价；评估 y-cRqIM  
appreciable growth 可观增长 h$)!eSu  
appreciable impact 显着影响 W @Y$!V<  
appreciable increase 可观增长  j/TsHJ=  
appreciation 增值；升值 _&FcHwRy  
appreciation against other currencies 相对其他货币升值 !`hiXDk*2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,}2M'DSWa  
appreciation tax 增值税 afqLTWUS  
appropriation 拨款；拨用；拨付 ^2mmgN  
appropriation account 拨款帐目 5u'"m <4  
Appropriation Bill 拨款法案 B=%cXW,  
appropriation-in-aid system 补助拨款办法 \m1r(*Ar  
approved assets 核准资产 AFGWlC#`  
approved basket stock 认可一篮子证券 pa N )t  
approved budget 核准预算 3;Kv9i<~LE  
approved charitable donation 认可慈善捐款 yw41/jHF  
approved charitable institution 认可慈善机构 1@"eeR  
approved currency 核准货币；认可货币 )?^0<l#s  
approved estimates 核准预算 z\*ii<-@  
approved estimates of expenditure 核准开支预算 vg&Dr  
approved overseas insurer 核准海外保险人 EjV,&7o)  
approved overseas trust company 核准海外信托公司 |k$[+53A  
approved pooled investment fund 核准汇集投资基金 ..UmbJJ.u  
approved provident fund scheme 认可公积金计划 lsU|xOB  
approved provision 核准拨款 +v2Fr}  
approved redeemable share 核准可赎回股份 hC4##pAa  
approved regional stock 认可地区性证券 {(U?)4@  
approved retirement scheme 认可退休金计划 ~>3$Id:  
approved subordinated loan 核准附属贷款 DlC`GZEtqh  
arbitrage 套戥；套汇；套利 dX-{75o5P  
arbitrageur 套戥者；套汇者 x[ U/ 8#f&  
arbitrary amount 临时款项 >KH.~Jfy  
arrangement 措施；安排；协定 L(XGD  
arrears 欠款 SL zL/5s  
arrears of pay 欠付薪酬 biKom|<nm  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^s\(2lB\F  
articles of association 组织章程；组织细则；组织章程细则 6Db1mvSe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v: cO+dQ  
ascertainment of profit 确定利润 5, R\tJCK  
"Asia Clear" “亚洲结算系统”