[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 ihP|E,L=L  
allotment notice 股份配售通知；配股通知 +gJ8{u!=k  
allotment of shares 股份分配 LYaZ1*  
allowable 可获宽免；免税的 }l],.J\BGX  
allowable business loss 可扣除的营业亏损 -8j+s}Q  
allowable expenses 可扣税的支出 7 D^gMN%p  
allowance 免税额；津贴；备抵；准备金 }L#_\  
allowance for debts 债项的免税额 "6us#T  
allowance for depreciation by wear and tear 耗损折旧免税额 9Bw|(J  
allowance for funeral expenses 殡殓费的免税额 Y[$!`);Ye  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "F.;Dv9V[0  
allowance for repairs and outgoings 修葺及支出方面的免税额 83 Q4On  
allowance to debtor 给债务人的津贴 RWgNo#<  
alteration of capital 资本更改 oIb|*gX^  
alternate trustee 候补受托人 =W BTm  
amalgamation 合并 #7q7PYG4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j
+["JXy  
ambit of charges 征税范围；收费范围 Qg[/%$x.  
amended valuation 经修订的估值 wT:b\km:!  
American Commodities Exchange 美国商品交易所 g#t[LI9(F[  
American Express Bank Limited 美国运通银行 Gr^E+#;  
American Stock Exchange 美国证券交易所 Q^e}?v%=%3  
amortization 摊销 V&\[)D'c  
amount due from banks 存放银行同业的款项 ;bLEL"x%  
amount due from banks abroad 存放海外银行同业的款项 8_tK4Pw
P  
amount due from holding companies 控股公司欠款 al9t^  
amount due from local banks 存放本港银行同业的款项 w6W}"Uw  
amount due to banks 银行同业的存款 3T!lA  
amount due to banks abroad 海外银行同业的存款 elFtBnL'  
amount due to holding companies 控股公司存款 =aoMii   
amount due to local banks 本港银行同业的存款 oWC@w  
amount due to outport banks 外埠银行同业的存款 Ksy -e{n  
amount for note issue 发行纸币的款额 kAC&S!n  
amount of bond 担保契据的款额 7|[mz> "d  
amount of consideration 代价款额 #[`:'e  
amount of contribution 供款数额 6DuEL=C  
amount of indebtedness 负债款额 %+K<<iyR|  
amount of principal of the loan 贷款本金额 R]btAu;Z  
amount of rates chargeable 应征差饷数额 U}PiY"S<  
amount of share capital 股本额 =MLcm^b  
amount of sums assured 承保款额 \8 h;K>=h  
amount of variation 变动幅度 %^>ju;i^O  
amount of vote 拨款数额 *Ie7{EhJ'  
amount payable 应付款额 M#=] k  
amount receivable 应收款额 vbD{N3p)?n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FcYFovS  
analysis 分析 (C@~3!AVa  
ancillary risk 附属风险 jr!?v<NoX  
annual account 周年帐目；周年帐目报表；年度决算；年结  OPx`u  
annual accounting date 年结日期 FZtfh  
annual allowance 每年免税额；年积金；年度津贴；年津 v>-VlQ  
annual balance 年度余额 4 5MLt5^|  
annual disposable income 每年可动用收入 4W)B'+ZK8  
annual estimates 周年预算 T<w5vqFDu  
annual fee 年费 y1bbILWej  
annual general meeting 周年大会 }woo%N P  
annual growth rate 年增率；每年增长率 j"|=C$Kn/  
annual long-term supplement 长期个案每年补助金 f'aVV!  
annual pensionable emolument 可供计算退休金的年薪 T|dY 2  
annual report 年报 !H irhDN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /Ya_>+oo  
annual return 周年报表；周年申报表；每年报税表格 ulkJR-""&  
Annual Return Rules 《周年报表规则》 X90J!  
annual review of consumer prices 每年消费物价回顾 :h&fbBH  
annual roll-forward basis 逐年延展方式 Z]j*9#G1s  
annual salary 年薪 ]b%Hy  
annual statement 年度报表；年度决算表
75T7+:p  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [-;_ZFS{  
annuitant 年金受益人 Qkd<sxL  
annuity 年金 9lW;Nk*j:  
annuity contract 年金合约 L_+k12lm  
annuity on human life 人寿年金 n1&% e6XhO  
antecedent debt 先前的债项 ghX|3lI\q  
ante-dated cheque 倒填日期支票 X(\
fN[;  
anticipated expenditure 预期开支 F;l$.9?.s  
anticipated net profit 预期纯利 k25WucQ  
anticipated revenue 预期收入 !2'jrJG
c  
anti-inflation measure 反通货膨胀措施 x-AZ%)N9  
anti-inflationary stance 反通货膨胀立场 ]zQo>W$  
apparent deficit 表面赤字 u a~CEs  
apparent financial solvency 表面偿债能力 n;$5Cq!v=  
apparent partner 表面合伙人 W'.s\e?gh  
application for personal assessment 个人入息课税申请书 "(3BvMA&!9  
application of fund 资金应用 u#V5 ?i  
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 1!1beR]  
appointed actuary 委任精算师 l*kPOyB  
appointed auditor 委任核数师；委任审计师 rZfN+S,g  
appointed trustee 委任的受托人 DiEluA&w9  
appointer 委任人 }2uI?i8  
apportioned pro rata 按比例分摊 S`"LV $8  
apportionment 分配；分摊 3'c0#h@VD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NyVnA  
apportionment formula 分摊方程式 1Lg-.-V  
apportionment of estate duty 遗产税的分摊 & M~`:R  
appraisal 估价；评估 -#2)?NkeE  
appreciable growth 可观增长 spGB)k,^  
appreciable impact 显着影响 >9q&PEc  
appreciable increase 可观增长 ;I
VDr:  
appreciation 增值；升值 }p!HT6 tZ  
appreciation against other currencies 相对其他货币升值 =ZDAeVz3w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PB/IFsJ  
appreciation tax 增值税 <oWB0%  
appropriation 拨款；拨用；拨付 `xywho%/Y  
appropriation account 拨款帐目 OnF3lCmu  
Appropriation Bill 拨款法案 |ZCn`9hvn  
appropriation-in-aid system 补助拨款办法 &p}$J)q  
approved assets 核准资产 AjT%]9 V?  
approved basket stock 认可一篮子证券 +[R/=$  
approved budget 核准预算 5o6>T!
 
approved charitable donation 认可慈善捐款 mFSw@CC  
approved charitable institution 认可慈善机构 @*qz(h]\  
approved currency 核准货币；认可货币 r; xLP  
approved estimates 核准预算 AwTJJ0>  
approved estimates of expenditure 核准开支预算 u6MzRC  
approved overseas insurer 核准海外保险人 98WZ){+,m  
approved overseas trust company 核准海外信托公司 >j'ZPwj^  
approved pooled investment fund 核准汇集投资基金 .h& . K  
approved provident fund scheme 认可公积金计划 E[*Fz1>
 
approved provision 核准拨款 +Wx{:  
approved redeemable share 核准可赎回股份 8S<@"
v  
approved regional stock 认可地区性证券 xw3YK!$sIF  
approved retirement scheme 认可退休金计划 uFLx  
approved subordinated loan 核准附属贷款 &CIVL#];e  
arbitrage 套戥；套汇；套利 qR8u$2}NY  
arbitrageur 套戥者；套汇者 3Ezy %7  
arbitrary amount 临时款项 Wa1, p  
arrangement 措施；安排；协定 3Te^  
arrears 欠款 vk?sk
N@  
arrears of pay 欠付薪酬 ]_8qn'7  
arrears of revenue 逾期未收税款；逾期未收的帐项 ph_4q@  
articles of association 组织章程；组织细则；组织章程细则 hBFP1u/E'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]b=P=
 
ascertainment of profit 确定利润 gt ";2,;X  
"Asia Clear" “亚洲结算系统”