[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 (%{!TJgZR  
allotment notice 股份配售通知；配股通知 tz%H1`  
allotment of shares 股份分配 F[0w*i&u5  
allowable 可获宽免；免税的 7+P-MT  
allowable business loss 可扣除的营业亏损 b.xG'  
allowable expenses 可扣税的支出 /J&_ZDNV~  
allowance 免税额；津贴；备抵；准备金 2:6lr4{uY  
allowance for debts 债项的免税额 x0q`Uc  
allowance for depreciation by wear and tear 耗损折旧免税额 &LhR0A  
allowance for funeral expenses 殡殓费的免税额 0}$R4<"{Y>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =K9-  
allowance for repairs and outgoings 修葺及支出方面的免税额 |<LW(,|A  
allowance to debtor 给债务人的津贴 ->@iw!5xu  
alteration of capital 资本更改 H$)otDOE  
alternate trustee 候补受托人 E,|OMK#   
amalgamation 合并 `=I@W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !f#[4Xw  
ambit of charges 征税范围；收费范围 *Di ;Gf@  
amended valuation 经修订的估值 ,)t/1oQ}>^  
American Commodities Exchange 美国商品交易所 V}q=!zz  
American Express Bank Limited 美国运通银行 ,Z[pLF  
American Stock Exchange 美国证券交易所 bHmn0fZ9  
amortization 摊销 u%n hQ%  
amount due from banks 存放银行同业的款项 g|x*sZR~Y  
amount due from banks abroad 存放海外银行同业的款项 oMF[<Xf  
amount due from holding companies 控股公司欠款 h%U,g 9_  
amount due from local banks 存放本港银行同业的款项 ]"U/3dL5  
amount due to banks 银行同业的存款 5Fa/Q>N  
amount due to banks abroad 海外银行同业的存款 ~@'DYZb- H  
amount due to holding companies 控股公司存款 w #RfD  
amount due to local banks 本港银行同业的存款 ]{pH,vk-  
amount due to outport banks 外埠银行同业的存款 }j|YX&`p  
amount for note issue 发行纸币的款额 Zex`n:Wl?j  
amount of bond 担保契据的款额 5m rkw  
amount of consideration 代价款额 Ly`FU )  
amount of contribution 供款数额 QQX7p!~E  
amount of indebtedness 负债款额 XM?C7/^k  
amount of principal of the loan 贷款本金额 a*Ng+~5)6  
amount of rates chargeable 应征差饷数额 *!yY7 ~#  
amount of share capital 股本额 C)+%9Edg  
amount of sums assured 承保款额 w:@W/e*9N  
amount of variation 变动幅度 UJrN+RtL  
amount of vote 拨款数额 #:}mi;{  
amount payable 应付款额 hE}y/A[  
amount receivable 应收款额 `'/1Ij+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5t[7taLX\  
analysis 分析 0t P{
K  
ancillary risk 附属风险 .jbT+hhM  
annual account 周年帐目；周年帐目报表；年度决算；年结 NPE7AdB8  
annual accounting date 年结日期 h>&t
``<  
annual allowance 每年免税额；年积金；年度津贴；年津 H.[t&VO  
annual balance 年度余额 hO4*  X  
annual disposable income 每年可动用收入 Xm[Cgt_?  
annual estimates 周年预算 YC d  
annual fee 年费 17B `  
annual general meeting 周年大会 aD
jYT/`l  
annual growth rate 年增率；每年增长率 @7OE:& #V  
annual long-term supplement 长期个案每年补助金 ??= su.b  
annual pensionable emolument 可供计算退休金的年薪 5:X^Q.f;  
annual report 年报 A7sva@}W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F}=O Mo:.  
annual return 周年报表；周年申报表；每年报税表格 WEk3 4crk  
Annual Return Rules 《周年报表规则》 =fy'w3m  
annual review of consumer prices 每年消费物价回顾 -3&m gd  
annual roll-forward basis 逐年延展方式 wVtBH _>  
annual salary 年薪 BMovl4*5  
annual statement 年度报表；年度决算表 K.::P84m;  
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 ;$rh&ET  
annuitant 年金受益人 )dZ1$MC[  
annuity 年金 }
}wZ  
annuity contract 年金合约 u4.2u}A/R%  
annuity on human life 人寿年金 2qfKDZ9f^  
antecedent debt 先前的债项 "c0Nv8_G  
ante-dated cheque 倒填日期支票 UWg+7RL  
anticipated expenditure 预期开支 QN OA6 6  
anticipated net profit 预期纯利 a qIpO  
anticipated revenue 预期收入 fGMuml?[ e  
anti-inflation measure 反通货膨胀措施 )5U2-g#U  
anti-inflationary stance 反通货膨胀立场 R:t  
apparent deficit 表面赤字 'w~e>$WI  
apparent financial solvency 表面偿债能力 nj5Hl s  
apparent partner 表面合伙人 ck K9@RQ  
application for personal assessment 个人入息课税申请书 &xMQ  
application of fund 资金应用 &<oDl_^  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 fW8whN  
appointed actuary 委任精算师 >`u/#mrd  
appointed auditor 委任核数师；委任审计师 U A}N  
appointed trustee 委任的受托人 EK<ly"S.  
appointer 委任人 X UcM~U-  
apportioned pro rata 按比例分摊 Jw)-6WJ!uO  
apportionment 分配；分摊 6HR^q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HC/?o0  
apportionment formula 分摊方程式 `w/b];e1)  
apportionment of estate duty 遗产税的分摊 Y5$VWUrB  
appraisal 估价；评估 YKG}4{T  
appreciable growth 可观增长 40R7@Vaf  
appreciable impact 显着影响 o`}(1$a>  
appreciable increase 可观增长 `} :~,E  
appreciation 增值；升值 =X}s^KbI{  
appreciation against other currencies 相对其他货币升值 x|q|> dPB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rv;is=#1  
appreciation tax 增值税 +DA,|~k_  
appropriation 拨款；拨用；拨付 n>i}O!agg  
appropriation account 拨款帐目 =%oQIx  
Appropriation Bill 拨款法案 B{\qYL/~  
appropriation-in-aid system 补助拨款办法 @86?!0bt  
approved assets 核准资产 XD$;K$_7  
approved basket stock 认可一篮子证券 2r>I,T
NHl  
approved budget 核准预算 9,G94.da  
approved charitable donation 认可慈善捐款 JWo).  
approved charitable institution 认可慈善机构  a5@XD_b  
approved currency 核准货币；认可货币 C!s !j  
approved estimates 核准预算 N4[^!}4  
approved estimates of expenditure 核准开支预算 mv\S1[<T  
approved overseas insurer 核准海外保险人 ]Wdnr1d~8  
approved overseas trust company 核准海外信托公司 4]mAV\1  
approved pooled investment fund 核准汇集投资基金 NG?-dkD  
approved provident fund scheme 认可公积金计划 ewOR
b  
approved provision 核准拨款 ~e#QAaXD#5  
approved redeemable share 核准可赎回股份 !;h`J:dN  
approved regional stock 认可地区性证券 l"app]uVZ  
approved retirement scheme 认可退休金计划 z] bcg$m  
approved subordinated loan 核准附属贷款 qjI.Sr70  
arbitrage 套戥；套汇；套利 y(h"0A1lW  
arbitrageur 套戥者；套汇者 e<1)KqG  
arbitrary amount 临时款项 bA8RoC  
arrangement 措施；安排；协定 ]iE)8X  
arrears 欠款 Yo;Mexo!  
arrears of pay 欠付薪酬 _8'z"wF  
arrears of revenue 逾期未收税款；逾期未收的帐项 @w{"6xc%a  
articles of association 组织章程；组织细则；组织章程细则 v"J7VF2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fe$OPl~  
ascertainment of profit 确定利润 gO
,2:,  
"Asia Clear" “亚洲结算系统”