[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 K+<F, P  
allotment notice 股份配售通知；配股通知 6f*Q
Uw~  
allotment of shares 股份分配 FY9nVnIoI  
allowable 可获宽免；免税的 sl_f+h0  
allowable business loss 可扣除的营业亏损 F-=Xbyr3@  
allowable expenses 可扣税的支出 (DQ ]58&  
allowance 免税额；津贴；备抵；准备金 \R[f< K%  
allowance for debts 债项的免税额 "Z]z9(  
allowance for depreciation by wear and tear 耗损折旧免税额 bLSUF`-z  
allowance for funeral expenses 殡殓费的免税额 ~.$ca.Gf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T@R2H&L  
allowance for repairs and outgoings 修葺及支出方面的免税额 \Lg{GN.  
allowance to debtor 给债务人的津贴 8 3Tv-X  
alteration of capital 资本更改 ms6dl-_t  
alternate trustee 候补受托人 24I\smO  
amalgamation 合并 Hrg -5_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ih=O#f|  
ambit of charges 征税范围；收费范围 D[0g0>K  
amended valuation 经修订的估值 !
BDJU  
American Commodities Exchange 美国商品交易所 z7!@^!r  
American Express Bank Limited 美国运通银行 `u" )*Q}  
American Stock Exchange 美国证券交易所 7v V~O@JP  
amortization 摊销 }q g.Go  
amount due from banks 存放银行同业的款项 WelB"L  
amount due from banks abroad 存放海外银行同业的款项 v[]&yD  
amount due from holding companies 控股公司欠款 mvu$  
amount due from local banks 存放本港银行同业的款项 ~\OZEE I  
amount due to banks 银行同业的存款 WesEZ\V  
amount due to banks abroad 海外银行同业的存款 "?>hQM1R  
amount due to holding companies 控股公司存款 {JtfEna  
amount due to local banks 本港银行同业的存款 e"cvo(}g  
amount due to outport banks 外埠银行同业的存款 ,.i)( Or  
amount for note issue 发行纸币的款额 c,Yd#nokC  
amount of bond 担保契据的款额 zU2Mno  
amount of consideration 代价款额 {ewo-dva  
amount of contribution 供款数额 F.iJz4ya_  
amount of indebtedness 负债款额 &%;K_asV;  
amount of principal of the loan 贷款本金额 u} |+p+  
amount of rates chargeable 应征差饷数额 X< 4f7;]O  
amount of share capital 股本额 7e=s `j  
amount of sums assured 承保款额 /JQY_>@W  
amount of variation 变动幅度 )KKmV6>b  
amount of vote 拨款数额 ok/{ w  
amount payable 应付款额 Rv|X\W m  
amount receivable 应收款额 /=g$_m@yWI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S3sxK:  
analysis 分析 =6xxZy [  
ancillary risk 附属风险 %Wa. 2s  
annual account 周年帐目；周年帐目报表；年度决算；年结 *eAzk2  
annual accounting date 年结日期 UgD&tD0fp  
annual allowance 每年免税额；年积金；年度津贴；年津 u.,l_D_  
annual balance 年度余额 @(any^QJ  
annual disposable income 每年可动用收入 1Wb_>`;  
annual estimates 周年预算 9Bi{X_.9  
annual fee 年费 ]::g-&%Um  
annual general meeting 周年大会 3?s1Yw>?  
annual growth rate 年增率；每年增长率 iJ p E`  
annual long-term supplement 长期个案每年补助金 sJ7ZE-v]h  
annual pensionable emolument 可供计算退休金的年薪 Y(C-o[-N  
annual report 年报 O_^;wey0}?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "U*6?]f  
annual return 周年报表；周年申报表；每年报税表格 F~x>\?iN  
Annual Return Rules 《周年报表规则》 {xCqz0  
annual review of consumer prices 每年消费物价回顾 ,_I#+XiXY  
annual roll-forward basis 逐年延展方式 !1xX)XD4y  
annual salary 年薪 8}{W.np_  
annual statement 年度报表；年度决算表 {J]x8
1}*;  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 wD5fm5r=  
annuitant 年金受益人 ,7ZV;f81  
annuity 年金 Kq;s${ |G  
annuity contract 年金合约 Bb*P);#.K  
annuity on human life 人寿年金 'L8B"5|>  
antecedent debt 先前的债项 QN^AihsPi  
ante-dated cheque 倒填日期支票 b 9TsuY  
anticipated expenditure 预期开支 oE&#Tl?Vt  
anticipated net profit 预期纯利 ^'Qe.DW[  
anticipated revenue 预期收入 3oMhsQz~z  
anti-inflation measure 反通货膨胀措施 0%"
sOth  
anti-inflationary stance 反通货膨胀立场 >%c7|\q[R  
apparent deficit 表面赤字 >rid3~  
apparent financial solvency 表面偿债能力 [6f(3|"  
apparent partner 表面合伙人 p #
Y2v  
application for personal assessment 个人入息课税申请书 |6GDIoZ  
application of fund 资金应用 hv#|dI=kZR  
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 I3d!!L2ma  
appointed actuary 委任精算师 @h!nVf%fe  
appointed auditor 委任核数师；委任审计师 +|zcjI'=O  
appointed trustee 委任的受托人 UpS7>c 7s  
appointer 委任人 v6K RE3:V  
apportioned pro rata 按比例分摊 agj_l}=gO  
apportionment 分配；分摊 C
!}t6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k.!m-5E  
apportionment formula 分摊方程式 Z^O_7I<5E  
apportionment of estate duty 遗产税的分摊 10{zF_9yx  
appraisal 估价；评估 Qgxp q{y  
appreciable growth 可观增长 =>X"  
appreciable impact 显着影响 m.w.h^f$&  
appreciable increase 可观增长 9;R'Xo=y  
appreciation 增值；升值 G1G*TSf  
appreciation against other currencies 相对其他货币升值 V~fPp"F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1s 6L]&B  
appreciation tax 增值税 T[ltOQw?Y  
appropriation 拨款；拨用；拨付 E@_]L<Z  
appropriation account 拨款帐目 a
yrCLv  
Appropriation Bill 拨款法案 T1i}D"H %  
appropriation-in-aid system 补助拨款办法 ][1 iKT  
approved assets 核准资产 Z!2%{HQ=q  
approved basket stock 认可一篮子证券 tFu"h1  
approved budget 核准预算 $ $e"[g  
approved charitable donation 认可慈善捐款 _ls i,kg?  
approved charitable institution 认可慈善机构 %JPBD]&M  
approved currency 核准货币；认可货币 T':} p2}w+  
approved estimates 核准预算 D2]i*gs  
approved estimates of expenditure 核准开支预算 qaiR329fx  
approved overseas insurer 核准海外保险人 PDkg@#&y,k  
approved overseas trust company 核准海外信托公司 q6EZ?bo{  
approved pooled investment fund 核准汇集投资基金 "-R19SpJKh  
approved provident fund scheme 认可公积金计划 [^0 S
#,L  
approved provision 核准拨款 U5yBU9\G  
approved redeemable share 核准可赎回股份 E-Y4TBZ*  
approved regional stock 认可地区性证券 CqR ^w(  
approved retirement scheme 认可退休金计划 odhcU5  
approved subordinated loan 核准附属贷款 !yD$fY  
arbitrage 套戥；套汇；套利 `&URd&ouJD  
arbitrageur 套戥者；套汇者 'g:.&4x_w  
arbitrary amount 临时款项 X ;Cl8  
arrangement 措施；安排；协定 )Y:C'*.r  
arrears 欠款 U5ME`lN*`  
arrears of pay 欠付薪酬 "ifv1KZ#  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y+!z]S/x  
articles of association 组织章程；组织细则；组织章程细则 Z7dyPR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c0QKx=  
ascertainment of profit 确定利润 Hv-f :P O  
"Asia Clear" “亚洲结算系统”