[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 wa2~C [  
allotment notice 股份配售通知；配股通知 w~]}
acP  
allotment of shares 股份分配 QY=QQG  
allowable 可获宽免；免税的 ]o `
4Z"  
allowable business loss 可扣除的营业亏损 
Lg b  
allowable expenses 可扣税的支出 jOtzx"/)rE  
allowance 免税额；津贴；备抵；准备金 y+
= \z*9  
allowance for debts 债项的免税额 =/m}rcDN  
allowance for depreciation by wear and tear 耗损折旧免税额 gkLr]zv  
allowance for funeral expenses 殡殓费的免税额 =uS8>.Qj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gsi<S6DQ8  
allowance for repairs and outgoings 修葺及支出方面的免税额 cmae&Atotw  
allowance to debtor 给债务人的津贴
z30=ay1  
alteration of capital 资本更改 jWh
D5k@v  
alternate trustee 候补受托人 r&=r/k2  
amalgamation 合并 TZkTz P [  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dbd"pR8v  
ambit of charges 征税范围；收费范围 oR77`  
amended valuation 经修订的估值 $sM]BE:  
American Commodities Exchange 美国商品交易所 x7Eeb!s0f,  
American Express Bank Limited 美国运通银行 h|)2'07  
American Stock Exchange 美国证券交易所 f}A^]6MO:  
amortization 摊销 nM
eSCX  
amount due from banks 存放银行同业的款项 :ECw \_"0$  
amount due from banks abroad 存放海外银行同业的款项 gl Li  
amount due from holding companies 控股公司欠款 D8W(CE^}  
amount due from local banks 存放本港银行同业的款项 }WoX9M; 1  
amount due to banks 银行同业的存款 |O2|
`"7  
amount due to banks abroad 海外银行同业的存款 aQC7V!v  
amount due to holding companies 控股公司存款 %N!h38N2  
amount due to local banks 本港银行同业的存款 ayHn_  
amount due to outport banks 外埠银行同业的存款 Xp.|.)Od  
amount for note issue 发行纸币的款额 Gtf1}UJC  
amount of bond 担保契据的款额 p<ry$=`  
amount of consideration 代价款额 h@EJTAi  
amount of contribution 供款数额 {XyG1  
amount of indebtedness 负债款额 Af$0 o=".  
amount of principal of the loan 贷款本金额 O$YJku  
amount of rates chargeable 应征差饷数额 G6f%/m`  
amount of share capital 股本额 0GF%~6  
amount of sums assured 承保款额 zC[i <'h!T  
amount of variation 变动幅度 Sv~PXi^`H  
amount of vote 拨款数额 N <ja6Ac  
amount payable 应付款额 nsy!p5o  
amount receivable 应收款额 MI?]8+l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m21QN9(i%  
analysis 分析 >I{4  
ancillary risk 附属风险 H;4oZ[g  
annual account 周年帐目；周年帐目报表；年度决算；年结 _ak.G
=  
annual accounting date 年结日期 N.kuE=X  
annual allowance 每年免税额；年积金；年度津贴；年津 6= "M0%  
annual balance 年度余额 lrM.RM96  
annual disposable income 每年可动用收入 bwv/{3G,Ys  
annual estimates 周年预算 + ?[ ACZF  
annual fee 年费 ':9%3Wq]j  
annual general meeting 周年大会  zgZi  
annual growth rate 年增率；每年增长率 "87O4 #$  
annual long-term supplement 长期个案每年补助金 PL9zNCr-[  
annual pensionable emolument 可供计算退休金的年薪 Aigcq38  
annual report 年报 Fa Qu$q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _gis+f/8h  
annual return 周年报表；周年申报表；每年报税表格 H!Fr("6}  
Annual Return Rules 《周年报表规则》 o%y+Y;|?J  
annual review of consumer prices 每年消费物价回顾 Djg1Qh  
annual roll-forward basis 逐年延展方式 7]R6  
annual salary 年薪 ;F" kD  
annual statement 年度报表；年度决算表 vy>];!Cu  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :T8u?@.  
annuitant 年金受益人 ZP]2 /;h  
annuity 年金 f]O5V$!RuE  
annuity contract 年金合约 +-xSuR,  
annuity on human life 人寿年金 qJe&jLZa  
antecedent debt 先前的债项 (Q* 2dd>  
ante-dated cheque 倒填日期支票 )m$1al  
anticipated expenditure 预期开支 !8H!Fj`|j  
anticipated net profit 预期纯利 3 LZL!^ 5N  
anticipated revenue 预期收入 TZvBcNi   
anti-inflation measure 反通货膨胀措施 BZnp #}f  
anti-inflationary stance 反通货膨胀立场 R]V~IDs   
apparent deficit 表面赤字 p0%6@_FT~  
apparent financial solvency 表面偿债能力 3}.mp}K5  
apparent partner 表面合伙人 I eqWR4Y  
application for personal assessment 个人入息课税申请书 W HdqO8  
application of fund 资金应用 ==r?  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 g~i''lng  
appointed actuary 委任精算师 8 RzF].)  
appointed auditor 委任核数师；委任审计师 FcJ .)U  
appointed trustee 委任的受托人 KBUAdpU8  
appointer 委任人 `&"H* Ie  
apportioned pro rata 按比例分摊 x 0TnS#  
apportionment 分配；分摊 +qu@dU0\`|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q}k_#w  
apportionment formula 分摊方程式 ,& \&::R  
apportionment of estate duty 遗产税的分摊 ]e#,\})Br  
appraisal 估价；评估 m,kvEQ3  
appreciable growth 可观增长 <Bob#Tf ~  
appreciable impact 显着影响 &D&5UdN x  
appreciable increase 可观增长 sk%:Sp  
appreciation 增值；升值 4`EvEv$i  
appreciation against other currencies 相对其他货币升值 9>}(]T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .yHHogbt  
appreciation tax 增值税 gn4g 43  
appropriation 拨款；拨用；拨付 MFCbx>#  
appropriation account 拨款帐目 *n$m;yI  
Appropriation Bill 拨款法案 !pFKC)  
appropriation-in-aid system 补助拨款办法 f(9$"Vi  
approved assets 核准资产 %
yS`C"ZQ)  
approved basket stock 认可一篮子证券 4u{E D(  
approved budget 核准预算 |tolgdj  
approved charitable donation 认可慈善捐款 3qV>TE]6,  
approved charitable institution 认可慈善机构 l yLK$B?/  
approved currency 核准货币；认可货币 x"h)"Y[c5  
approved estimates 核准预算 h\: tUEg#J  
approved estimates of expenditure 核准开支预算 =":V WHf  
approved overseas insurer 核准海外保险人 OA8b_k~  
approved overseas trust company 核准海外信托公司 s/p>30Fg  
approved pooled investment fund 核准汇集投资基金 d/-]y:`f`  
approved provident fund scheme 认可公积金计划 sL[(cX?;2  
approved provision 核准拨款 Br.$L  
approved redeemable share 核准可赎回股份 m%[
2x#  
approved regional stock 认可地区性证券 B2Awdw3=g  
approved retirement scheme 认可退休金计划 tr67ofld|  
approved subordinated loan 核准附属贷款 Ow&'sR'CX  
arbitrage 套戥；套汇；套利 ?-6x]l=]  
arbitrageur 套戥者；套汇者 cvLcre% >A  
arbitrary amount 临时款项 -$!Pf$l@  
arrangement 措施；安排；协定 zWR*g/i  
arrears 欠款 RE*S7[ge  
arrears of pay 欠付薪酬 $4ZDT]n  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]aMa*fF  
articles of association 组织章程；组织细则；组织章程细则  vCH v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 lG^mW\O  
ascertainment of profit 确定利润 Fy+7{=?^F  
"Asia Clear" “亚洲结算系统”