[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 !-tw  
allotment notice 股份配售通知；配股通知 #w
.0Cc  
allotment of shares 股份分配 ="78#Wfj2  
allowable 可获宽免；免税的 :+6W%B  
allowable business loss 可扣除的营业亏损 K ,NmDc^  
allowable expenses 可扣税的支出 ;[;WEA  
allowance 免税额；津贴；备抵；准备金 ~-Kx^3(#  
allowance for debts 债项的免税额 IDn<5#  
allowance for depreciation by wear and tear 耗损折旧免税额 9HO9>^
 
allowance for funeral expenses 殡殓费的免税额 zHA::6OgPN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #&T O(bk  
allowance for repairs and outgoings 修葺及支出方面的免税额 \}4Y]xjV2  
allowance to debtor 给债务人的津贴 )YgntI@  
alteration of capital 资本更改 Bc.de&Bxz_  
alternate trustee 候补受托人 8OZasf  
amalgamation 合并 &
(,\~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }Q

4Vy  
ambit of charges 征税范围；收费范围 S[!6Lw  
amended valuation 经修订的估值 1iY4|j;ahV  
American Commodities Exchange 美国商品交易所 Soq#cl'll-  
American Express Bank Limited 美国运通银行 lS9S7`  
American Stock Exchange 美国证券交易所 .i
y>N/u  
amortization 摊销 nEu:& 4  
amount due from banks 存放银行同业的款项 " <+~u z  
amount due from banks abroad 存放海外银行同业的款项 w^Y/J4 I0  
amount due from holding companies 控股公司欠款 <[\I`kzq  
amount due from local banks 存放本港银行同业的款项 d7](fw@c  
amount due to banks 银行同业的存款 ["f6Ern  
amount due to banks abroad 海外银行同业的存款 k*?T^<c3  
amount due to holding companies 控股公司存款 ;*Vnwt A  
amount due to local banks 本港银行同业的存款 p#jAEY p  
amount due to outport banks 外埠银行同业的存款 )Xg5=zn$  
amount for note issue 发行纸币的款额 U2m#BMV  
amount of bond 担保契据的款额 Ic4#Tk20i  
amount of consideration 代价款额 ld]*J}cw  
amount of contribution 供款数额 "'bl)^+?,  
amount of indebtedness 负债款额 C0[U}Y/r2  
amount of principal of the loan 贷款本金额 LUD.  
amount of rates chargeable 应征差饷数额 "\EX)u9ze  
amount of share capital 股本额 J@:Q(  
amount of sums assured 承保款额 pk9Ics;y  
amount of variation 变动幅度 }P?e31@:  
amount of vote 拨款数额 [-*&ZYp  
amount payable 应付款额 2|^@=.4\  
amount receivable 应收款额 ^O*-|ecA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mq[=,,#  
analysis 分析 y:98}gW`n  
ancillary risk 附属风险 }},0#Ap
 
annual account 周年帐目；周年帐目报表；年度决算；年结 JD#q6&|  
annual accounting date 年结日期 )XN%p n  
annual allowance 每年免税额；年积金；年度津贴；年津 <~
5O-.G]  
annual balance 年度余额 1l$C3c  
annual disposable income 每年可动用收入 ]uox ^HC  
annual estimates 周年预算 >fWGiFmlk  
annual fee 年费 '27$x&6>S  
annual general meeting 周年大会 cZ_)'0  
annual growth rate 年增率；每年增长率 0\:=KIY.  
annual long-term supplement 长期个案每年补助金 YA$YT8iMe  
annual pensionable emolument 可供计算退休金的年薪 |\Jnr3)  
annual report 年报 c+3`hVV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |&8XmexLb  
annual return 周年报表；周年申报表；每年报税表格 Mu>
  
Annual Return Rules 《周年报表规则》 E#+2)Q  
annual review of consumer prices 每年消费物价回顾 =KHb0d |.  
annual roll-forward basis 逐年延展方式 +]cf/_8+s  
annual salary 年薪 \ji\r]k  
annual statement 年度报表；年度决算表 @$r[$D v  
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 ]6B9\C.2-_  
annuitant 年金受益人 3S3(Gl  
annuity 年金 x3cjyu<K  
annuity contract 年金合约 5(ZOm|3ix  
annuity on human life 人寿年金 iSO xQ  
antecedent debt 先前的债项 1<'z)r4  
ante-dated cheque 倒填日期支票 4,LS08&gh  
anticipated expenditure 预期开支 FDD=
I\Ic  
anticipated net profit 预期纯利 7JBs7L
G  
anticipated revenue 预期收入 */h(4Hz  
anti-inflation measure 反通货膨胀措施 4Y?2u  
anti-inflationary stance 反通货膨胀立场 9Of;8R  
apparent deficit 表面赤字 B{&W|z{$  
apparent financial solvency 表面偿债能力 V8 8u-  
apparent partner 表面合伙人 GKIzU^f  
application for personal assessment 个人入息课税申请书 cEu_p2(7!B  
application of fund 资金应用 C/Q20  
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 #aL.E(%  
appointed actuary 委任精算师 `15}jTi  
appointed auditor 委任核数师；委任审计师 bK%F_v3'  
appointed trustee 委任的受托人 dh`s^D6Q>  
appointer 委任人 >hNSEWMY`  
apportioned pro rata 按比例分摊 d]e36Dwk  
apportionment 分配；分摊 qI9j=4s.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @>O7/d?O  
apportionment formula 分摊方程式 ):PN0 .H8  
apportionment of estate duty 遗产税的分摊 "<0!S~]  
appraisal 估价；评估 _MC',p&  
appreciable growth 可观增长 y[$UeE"0  
appreciable impact 显着影响 :ir# 7/  
appreciable increase 可观增长 ]7_>l >  
appreciation 增值；升值 P?
V+<c{  
appreciation against other currencies 相对其他货币升值 >KuN
HuHu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K*j OrQf`  
appreciation tax 增值税 *,G<X^  
appropriation 拨款；拨用；拨付 5%2~/ "  
appropriation account 拨款帐目 XA#qBxp/h  
Appropriation Bill 拨款法案 Wd7*7']  
appropriation-in-aid system 补助拨款办法 9ia&/BT7"z  
approved assets 核准资产 >P j#?j*Y  
approved basket stock 认可一篮子证券 1R8tR#l  
approved budget 核准预算 !QwB8yK@  
approved charitable donation 认可慈善捐款 NOs00H  
approved charitable institution 认可慈善机构 >bV3~m$a+  
approved currency 核准货币；认可货币 #d %v=.1  
approved estimates 核准预算 pP.`+vPi  
approved estimates of expenditure 核准开支预算 ]~]TZb  
approved overseas insurer 核准海外保险人 } 9zi5o8  
approved overseas trust company 核准海外信托公司 aQ(P#n>a2  
approved pooled investment fund 核准汇集投资基金 % T
Fsk  
approved provident fund scheme 认可公积金计划 xMk>r1Ud  
approved provision 核准拨款 =Ya^PAj '}  
approved redeemable share 核准可赎回股份 i}8OaX3x  
approved regional stock 认可地区性证券 ,M`1 k  
approved retirement scheme 认可退休金计划 h!dij ^bD  
approved subordinated loan 核准附属贷款 ~s&r.6DW  
arbitrage 套戥；套汇；套利 \"ogQnmz  
arbitrageur 套戥者；套汇者 OSO
MFt  
arbitrary amount 临时款项 DtBvfYO8)>  
arrangement 措施；安排；协定 ).jQ+XE'>  
arrears 欠款 VvIUAn  
arrears of pay 欠付薪酬 Ec<33i]h*p  
arrears of revenue 逾期未收税款；逾期未收的帐项 ' yH  
articles of association 组织章程；组织细则；组织章程细则 t"Du  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Caj H;K\  
ascertainment of profit 确定利润 2gK]w$H7!  
"Asia Clear" “亚洲结算系统”