[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 'NZ=DSGIy  
allotment notice 股份配售通知；配股通知 4Y$\QZO  
allotment of shares 股份分配 Ulx]4;uzf  
allowable 可获宽免；免税的 %IZd-N7i^  
allowable business loss 可扣除的营业亏损 $rI 1|;^  
allowable expenses 可扣税的支出 GX0zir
z  
allowance 免税额；津贴；备抵；准备金 MXa^g"  
allowance for debts 债项的免税额 JJM<ywPGp  
allowance for depreciation by wear and tear 耗损折旧免税额 Px&_6}Y
Wy  
allowance for funeral expenses 殡殓费的免税额 X\/M(byn  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r*]pL<  
allowance for repairs and outgoings 修葺及支出方面的免税额 VX&Pk
Gi?o  
allowance to debtor 给债务人的津贴 x-e6[_F  
alteration of capital 资本更改 !nC q8~#  
alternate trustee 候补受托人 @0 /qP<E  
amalgamation 合并 r5Tdp)S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ykx^RmD`~  
ambit of charges 征税范围；收费范围 *67K_<bp]  
amended valuation 经修订的估值 r34MDUZdI  
American Commodities Exchange 美国商品交易所 h='F,r5 #2  
American Express Bank Limited 美国运通银行 EG;E !0  
American Stock Exchange 美国证券交易所 r:;.?f@  
amortization 摊销 10i$b<O  
amount due from banks 存放银行同业的款项 Yu>DgMW
 
amount due from banks abroad 存放海外银行同业的款项 0'fswa)  
amount due from holding companies 控股公司欠款 bD{k=jum  
amount due from local banks 存放本港银行同业的款项 S.)Jp-&K  
amount due to banks 银行同业的存款 94?WL  
amount due to banks abroad 海外银行同业的存款 Cf3!Ud  
amount due to holding companies 控股公司存款 &8z<~q  
amount due to local banks 本港银行同业的存款 4uo`XJuQ  
amount due to outport banks 外埠银行同业的存款 !~Uj 'w  
amount for note issue 发行纸币的款额 BUJ\[/  
amount of bond 担保契据的款额 weSq|f  
amount of consideration 代价款额 Ph1XI&us9  
amount of contribution 供款数额 'Vo8|?.WhX  
amount of indebtedness 负债款额 Pps-,*m  
amount of principal of the loan 贷款本金额 R2gV(L(!!  
amount of rates chargeable 应征差饷数额 1XMR7liE  
amount of share capital 股本额 XS[L-NHG  
amount of sums assured 承保款额 . \"k49M`  
amount of variation 变动幅度 7l=;I%  
amount of vote 拨款数额 uI)twry]@  
amount payable 应付款额 Dz
QBWY] )  
amount receivable 应收款额 WXl+w7jr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w8UuwFG?<  
analysis 分析 ( %\7dxiK  
ancillary risk 附属风险 IB/3=4n^|  
annual account 周年帐目；周年帐目报表；年度决算；年结 t82'K@sq  
annual accounting date 年结日期 {K]5[bMT  
annual allowance 每年免税额；年积金；年度津贴；年津 hlaN'j <C  
annual balance 年度余额 >F7w]XH  
annual disposable income 每年可动用收入 i(^U<DW$  
annual estimates 周年预算 ]~KLdgru_  
annual fee 年费 }OL" 38P  
annual general meeting 周年大会 b}3"v(  
annual growth rate 年增率；每年增长率 Z[oEW>_A  
annual long-term supplement 长期个案每年补助金 TZAd{EZa  
annual pensionable emolument 可供计算退休金的年薪 &0Yg :{k$  
annual report 年报 ]R#:Bq!F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,erf{"Nh  
annual return 周年报表；周年申报表；每年报税表格 P5h|* ?=  
Annual Return Rules 《周年报表规则》 QEhn  
annual review of consumer prices 每年消费物价回顾 ttzNv>L,  
annual roll-forward basis 逐年延展方式 l%0bF9\  
annual salary 年薪 jO-?t9^  
annual statement 年度报表；年度决算表 hfaU-IPcFX  
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 kI^* '=:  
annuitant 年金受益人 a/sjW  
annuity 年金 CWn\KR  
annuity contract 年金合约 CJBf5I3  
annuity on human life 人寿年金 N1c=cZ
DV  
antecedent debt 先前的债项 _\ToA9m  
ante-dated cheque 倒填日期支票 0=j }`  
anticipated expenditure 预期开支 #) aLD0p  
anticipated net profit 预期纯利 }}JMwT  
anticipated revenue 预期收入 elOeXYO0  
anti-inflation measure 反通货膨胀措施 %9J@##+  
anti-inflationary stance 反通货膨胀立场 Az`Aa0h]7  
apparent deficit 表面赤字 vk& gR  
apparent financial solvency 表面偿债能力 <v:V
A!]  
apparent partner 表面合伙人 Cbw *?9d  
application for personal assessment 个人入息课税申请书 7K1-.uQ  
application of fund 资金应用 z)qYW6o%  
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 1F^Q*t{  
appointed actuary 委任精算师 q@|+`>h  
appointed auditor 委任核数师；委任审计师 *qd:f!Q3  
appointed trustee 委任的受托人 jT{T#_   
appointer 委任人 .f\LzZ-I:  
apportioned pro rata 按比例分摊 J7 +G"_)'  
apportionment 分配；分摊 &S,D;uhF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0bg
"Q4  
apportionment formula 分摊方程式 M"~jNe|  
apportionment of estate duty 遗产税的分摊 cO~<iy  
appraisal 估价；评估 { mi}3/  
appreciable growth 可观增长 K p3}A$uV  
appreciable impact 显着影响 XO <wK  
appreciable increase 可观增长  ~VGnE:  
appreciation 增值；升值 ?"6Zf LRi  
appreciation against other currencies 相对其他货币升值 zM9#1^X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =}^NyLE?  
appreciation tax 增值税 :C~Ar]  
appropriation 拨款；拨用；拨付 ^SdF\uk{?6  
appropriation account 拨款帐目 0#,a#P  
Appropriation Bill 拨款法案 [GLH8R  
appropriation-in-aid system 补助拨款办法 )g0lI  
approved assets 核准资产 ;H_/o+  
approved basket stock 认可一篮子证券 *o6}>;  
approved budget 核准预算 _bFUr  
approved charitable donation 认可慈善捐款 N9e'jM>Oos  
approved charitable institution 认可慈善机构 w?Te%/s.  
approved currency 核准货币；认可货币 h)KHc/S  
approved estimates 核准预算 ')X (P>  
approved estimates of expenditure 核准开支预算 o.+;]i}D  
approved overseas insurer 核准海外保险人 |3*9+4]a  
approved overseas trust company 核准海外信托公司 p@m0Oi,=  
approved pooled investment fund 核准汇集投资基金 gq+SM i=  
approved provident fund scheme 认可公积金计划 :RaQ =C  
approved provision 核准拨款 \iuR+I  
approved redeemable share 核准可赎回股份 _5oTNL2   
approved regional stock 认可地区性证券 DD|0?i  
approved retirement scheme 认可退休金计划 a~$XD(w^  
approved subordinated loan 核准附属贷款 mxa~JAlN_  
arbitrage 套戥；套汇；套利 ?YhDjQs  
arbitrageur 套戥者；套汇者 @CMI$}!{V  
arbitrary amount 临时款项 `KJ(.m  
arrangement 措施；安排；协定 6#=jF[  
arrears 欠款 6EqA
Y`y  
arrears of pay 欠付薪酬 i! .]U@{k  
arrears of revenue 逾期未收税款；逾期未收的帐项 &qv~)ZM$  
articles of association 组织章程；组织细则；组织章程细则 ,+=9Rp`md  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *}?[tR5  
ascertainment of profit 确定利润  j]u!;]  
"Asia Clear" “亚洲结算系统”