[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 \49s;\I]  
allotment notice 股份配售通知；配股通知 f~:wI
9  
allotment of shares 股份分配 :B~m^5  
allowable 可获宽免；免税的 9`td_qh  
allowable business loss 可扣除的营业亏损 u;9a/RI  
allowable expenses 可扣税的支出 rGlnu.mK^  
allowance 免税额；津贴；备抵；准备金 }= p+X:k=  
allowance for debts 债项的免税额 (W |;gQ  
allowance for depreciation by wear and tear 耗损折旧免税额 j 8W<iy  
allowance for funeral expenses 殡殓费的免税额 nL+y"O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6h7TM?lt  
allowance for repairs and outgoings 修葺及支出方面的免税额 `r]C%Y 4?  
allowance to debtor 给债务人的津贴  {gb` %
J  
alteration of capital 资本更改 $]gflAe2  
alternate trustee 候补受托人 @?*; -]#)  
amalgamation 合并 I
Xpn(vX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m4?a'z"  
ambit of charges 征税范围；收费范围 H'}6Mw%r a  
amended valuation 经修订的估值 Y)2#\ F  
American Commodities Exchange 美国商品交易所 rgF4 W8  
American Express Bank Limited 美国运通银行 -tA_"q'^  
American Stock Exchange 美国证券交易所 NUFW SL>  
amortization 摊销 JPM~tp?;<  
amount due from banks 存放银行同业的款项 8 cGoo u6  
amount due from banks abroad 存放海外银行同业的款项 Sym}#F\s  
amount due from holding companies 控股公司欠款 W<:x4gBa  
amount due from local banks 存放本港银行同业的款项 QzxEkTc;  
amount due to banks 银行同业的存款 :,V&P_  
amount due to banks abroad 海外银行同业的存款 M9Xq0BBu  
amount due to holding companies 控股公司存款 sh*/wM  
amount due to local banks 本港银行同业的存款 o37D~V;  
amount due to outport banks 外埠银行同业的存款 t==\D?Rt  
amount for note issue 发行纸币的款额 5zz">-Q !  
amount of bond 担保契据的款额 wz>[CXpi_  
amount of consideration 代价款额 aU*}.{<!  
amount of contribution 供款数额 L_q3m-x0h  
amount of indebtedness 负债款额 4UHviuOo8  
amount of principal of the loan 贷款本金额 z9E
*1B+  
amount of rates chargeable 应征差饷数额 tLcw?aB  
amount of share capital 股本额 9Dp0Pi?29  
amount of sums assured 承保款额 7^C&2k5G  
amount of variation 变动幅度 Dt\rrN:v  
amount of vote 拨款数额 {DZ xK(  
amount payable 应付款额 _'l"Dk  
amount receivable 应收款额 w?Pex]i{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C;~LY&=  
analysis 分析 6!SW]#sD  
ancillary risk 附属风险 2I283%xr  
annual account 周年帐目；周年帐目报表；年度决算；年结 =#vJqA  
annual accounting date 年结日期 e.fxB  
annual allowance 每年免税额；年积金；年度津贴；年津 /=g/{&3[a>  
annual balance 年度余额 nl~Z,Y$  
annual disposable income 每年可动用收入 Oh%p1$H  
annual estimates 周年预算 M 5$JBnN  
annual fee 年费 @`ii3&W4  
annual general meeting 周年大会 B$qTH5)W  
annual growth rate 年增率；每年增长率 0rvB jlFT  
annual long-term supplement 长期个案每年补助金 b,X+*hRt  
annual pensionable emolument 可供计算退休金的年薪 }<zbx*!  
annual report 年报 @^/aS;B$>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2#ZqGf.'v  
annual return 周年报表；周年申报表；每年报税表格 BkP4.XRI  
Annual Return Rules 《周年报表规则》 lOM8%{.'_x  
annual review of consumer prices 每年消费物价回顾 CbpzYv32  
annual roll-forward basis 逐年延展方式 KTBtLUH]*F  
annual salary 年薪 Yr>0Qg],  
annual statement 年度报表；年度决算表 ]E)\>Jb  
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 w[$oH ^7  
annuitant 年金受益人 w OOu/Y  
annuity 年金 f8ZuG !U  
annuity contract 年金合约 6)BPDfU,  
annuity on human life 人寿年金 u%lUi2P2E  
antecedent debt 先前的债项 @v3)N[|d  
ante-dated cheque 倒填日期支票 3Yo)K  
anticipated expenditure 预期开支 Uf MQ?(,  
anticipated net profit 预期纯利 T8&eaAoo  
anticipated revenue 预期收入 !2>@:C
KX  
anti-inflation measure 反通货膨胀措施 K-@\";whF  
anti-inflationary stance 反通货膨胀立场 |6;-P&_n  
apparent deficit 表面赤字 /;{L~f=et)  
apparent financial solvency 表面偿债能力 0+u>"7T  
apparent partner 表面合伙人 4LW~  
application for personal assessment 个人入息课税申请书 62MQ+H  
application of fund 资金应用 \&~YFjB  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 #c":y5:  
appointed actuary 委任精算师 , &
n"
#  
appointed auditor 委任核数师；委任审计师 G"tlJ7$myQ  
appointed trustee 委任的受托人 S^
D7}  
appointer 委任人 /DP0K @%  
apportioned pro rata 按比例分摊 HA7%8R*.2i  
apportionment 分配；分摊 "Q:h[)
a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /Kq'3[d8  
apportionment formula 分摊方程式 ec/>LJDX7  
apportionment of estate duty 遗产税的分摊 6kMkFZ}+  
appraisal 估价；评估 q"oNFHYPDs  
appreciable growth 可观增长 c{ +bY.J  
appreciable impact 显着影响 7WUvO  
appreciable increase 可观增长 ,7k-LAA  
appreciation 增值；升值 :KR KD  
appreciation against other currencies 相对其他货币升值 42p1P6d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^b}Wl0Fn  
appreciation tax 增值税 W-gu*iZ6&  
appropriation 拨款；拨用；拨付 s~bi#U;dF  
appropriation account 拨款帐目 y. 1F@w|  
Appropriation Bill 拨款法案 S4?WR+:h  
appropriation-in-aid system 补助拨款办法 FD&^nJ_{  
approved assets 核准资产 gFrNk Uqp  
approved basket stock 认可一篮子证券 W/b)OlG"2  
approved budget 核准预算 %n GjP^  
approved charitable donation 认可慈善捐款 :YOo"3.]  
approved charitable institution 认可慈善机构 }}ic{931  
approved currency 核准货币；认可货币 F_m' 9KX4E  
approved estimates 核准预算 SH#*Lc   
approved estimates of expenditure 核准开支预算 M] +.xo+A  
approved overseas insurer 核准海外保险人 T,jb%uPcE  
approved overseas trust company 核准海外信托公司 0FY-e~xr  
approved pooled investment fund 核准汇集投资基金 >f th iA  
approved provident fund scheme 认可公积金计划 X/90S2=P  
approved provision 核准拨款 SWY  
approved redeemable share 核准可赎回股份 n\V7^N  
approved regional stock 认可地区性证券 ip l,{  
approved retirement scheme 认可退休金计划 uv<_.Jq]  
approved subordinated loan 核准附属贷款 <P'FqQ]  
arbitrage 套戥；套汇；套利 !c{F{ t-a  
arbitrageur 套戥者；套汇者 ("r:L<xe&  
arbitrary amount 临时款项 ^Il*`&+?P  
arrangement 措施；安排；协定 Gk/cP`  
arrears 欠款 DW78SoyedZ  
arrears of pay 欠付薪酬 T:Ee6I 3l  
arrears of revenue 逾期未收税款；逾期未收的帐项 D4{KU%Xp&  
articles of association 组织章程；组织细则；组织章程细则 D6l.x]K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 iP;"-Mj  
ascertainment of profit 确定利润 "tl$JbRTY  
"Asia Clear" “亚洲结算系统”