[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 Q{5.;{/eC  
allotment notice 股份配售通知；配股通知 .2U3_1dX  
allotment of shares 股份分配 "%bU74>  
allowable 可获宽免；免税的 LqO=wK~  
allowable business loss 可扣除的营业亏损 UCup {pDp  
allowable expenses 可扣税的支出 S_nAO\h  
allowance 免税额；津贴；备抵；准备金 EM@EB<pRX  
allowance for debts 债项的免税额 Pe-rwM  
allowance for depreciation by wear and tear 耗损折旧免税额 H DD)AM&p  
allowance for funeral expenses 殡殓费的免税额 y>:U&P^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7SN61)[m  
allowance for repairs and outgoings 修葺及支出方面的免税额 8GRB6-.h  
allowance to debtor 给债务人的津贴 XAi0lN{,  
alteration of capital 资本更改 7KGb2V<t  
alternate trustee 候补受托人 ,
6#%+u}f  
amalgamation 合并 (74y2U6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GY %$7
  
ambit of charges 征税范围；收费范围 Q^=0p0  
amended valuation 经修订的估值 Kv:Rvo  
American Commodities Exchange 美国商品交易所 f` *VNB`  
American Express Bank Limited 美国运通银行 4<vi@,s  
American Stock Exchange 美国证券交易所 {LVA_7@  
amortization 摊销 ? HNuffk  
amount due from banks 存放银行同业的款项 _>aP5g?Ep  
amount due from banks abroad 存放海外银行同业的款项 SSbx[<E3  
amount due from holding companies 控股公司欠款 "'GhE+>Z  
amount due from local banks 存放本港银行同业的款项 ._t1eb`m{  
amount due to banks 银行同业的存款 T@`
Al('  
amount due to banks abroad 海外银行同业的存款 9ZG:2ncdJ  
amount due to holding companies 控股公司存款 LE)$_i8gX  
amount due to local banks 本港银行同业的存款 C@[U:\  
amount due to outport banks 外埠银行同业的存款 Jh<s '&FR  
amount for note issue 发行纸币的款额 FC~%G&K/q^  
amount of bond 担保契据的款额 S{v]B_N[M  
amount of consideration 代价款额 %C@p4  
amount of contribution 供款数额 
3TZ:  
amount of indebtedness 负债款额 XPZ8*8JL  
amount of principal of the loan 贷款本金额 eMdf[eS  
amount of rates chargeable 应征差饷数额 : 2$*'{mM  
amount of share capital 股本额 (2QfH$HEk  
amount of sums assured 承保款额 l]#=I7 6  
amount of variation 变动幅度 lzz;L z  
amount of vote 拨款数额 &r*F+gL  
amount payable 应付款额 x]`@%8Sm  
amount receivable 应收款额 6`G8UDK>F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8h4]<T  
analysis 分析 %3|
/t-US  
ancillary risk 附属风险 I.(@#v7T  
annual account 周年帐目；周年帐目报表；年度决算；年结 GD'Z"rhI  
annual accounting date 年结日期 )''V}Zn.X  
annual allowance 每年免税额；年积金；年度津贴；年津 }%jpqip  
annual balance 年度余额 >T\@j\X4  
annual disposable income 每年可动用收入 6w(r}yO]
 
annual estimates 周年预算 Bd)Cijr  
annual fee 年费 &['x+vL9  
annual general meeting 周年大会 u??ti OK{  
annual growth rate 年增率；每年增长率 %W2U$I5  
annual long-term supplement 长期个案每年补助金 (9T
SH3f?  
annual pensionable emolument 可供计算退休金的年薪 c#`IF6qj  
annual report 年报 L;y BZLM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q<g >WNb  
annual return 周年报表；周年申报表；每年报税表格 '1xhP}'3)  
Annual Return Rules 《周年报表规则》 HB$?}V  
annual review of consumer prices 每年消费物价回顾 2/tx5Nc  
annual roll-forward basis 逐年延展方式 -Ah&|!/  
annual salary 年薪 ^OX}y~'  
annual statement 年度报表；年度决算表 <1Sj_HCT  
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 c3ru
4o*K  
annuitant 年金受益人 H?M:<q0|G  
annuity 年金 K/*"U*9Kv  
annuity contract 年金合约 ' (X B|5  
annuity on human life 人寿年金 b SgbvnJ  
antecedent debt 先前的债项 :dRC$?f4  
ante-dated cheque 倒填日期支票 6&0G'PMf  
anticipated expenditure 预期开支 [hpkE lE  
anticipated net profit 预期纯利 {fHY[8su0  
anticipated revenue 预期收入 mvc ;. +  
anti-inflation measure 反通货膨胀措施 U{bv|vF  
anti-inflationary stance 反通货膨胀立场 o|y_j49  
apparent deficit 表面赤字 d=8.cQL:E  
apparent financial solvency 表面偿债能力 kaiK1/W0;  
apparent partner 表面合伙人 L-S5@;"  
application for personal assessment 个人入息课税申请书 Z!^>!'Z  
application of fund 资金应用 )!cucY  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 XqUQ{^;aI  
appointed actuary 委任精算师 0'.z|
Jg=  
appointed auditor 委任核数师；委任审计师 _u u&?<h  
appointed trustee 委任的受托人 :@"o.8p   
appointer 委任人 _G@Zn[v  
apportioned pro rata 按比例分摊 s3nt2$=:t  
apportionment 分配；分摊 IGVq`Mxj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e
yp_.1C~  
apportionment formula 分摊方程式 QA;,/iw`  
apportionment of estate duty 遗产税的分摊 a#%*H
 
appraisal 估价；评估 M*D_pn&  
appreciable growth 可观增长 %t!r pyD  
appreciable impact 显着影响 o#1Ta7Ro  
appreciable increase 可观增长 k\;D;e{  
appreciation 增值；升值 rtQ{  
appreciation against other currencies 相对其他货币升值 DNqV]N_W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8-7Ml3G*  
appreciation tax 增值税 3)LS# =  
appropriation 拨款；拨用；拨付 vE8'B^h1  
appropriation account 拨款帐目  [OUV!o  
Appropriation Bill 拨款法案 ?wv3HN  
appropriation-in-aid system 补助拨款办法 Y3FFi M[s~  
approved assets 核准资产 L;?F^RK{U  
approved basket stock 认可一篮子证券 bp}97ZQ  
approved budget 核准预算 m9sck:g#L1  
approved charitable donation 认可慈善捐款 1@ &J"*  
approved charitable institution 认可慈善机构 y=f.;  
approved currency 核准货币；认可货币 9
xq3>(  
approved estimates 核准预算 =_iYT044p  
approved estimates of expenditure 核准开支预算 s-'~t#h  
approved overseas insurer 核准海外保险人 "DGap*=J  
approved overseas trust company 核准海外信托公司 1!;~Y#  
approved pooled investment fund 核准汇集投资基金 &{glwVKV  
approved provident fund scheme 认可公积金计划 &\~*%:C  
approved provision 核准拨款 r(Z?Fs/  
approved redeemable share 核准可赎回股份 !jU{ }RCR  
approved regional stock 认可地区性证券 [A{o"zY  
approved retirement scheme 认可退休金计划 `$FX%p  
approved subordinated loan 核准附属贷款 zjcSn7iu  
arbitrage 套戥；套汇；套利 )m8Gbkj<  
arbitrageur 套戥者；套汇者 IBeorDIZ  
arbitrary amount 临时款项 xg^%8Ls^  
arrangement 措施；安排；协定 MZf?48"f  
arrears 欠款 N}NKQ]=  
arrears of pay 欠付薪酬 &[j9Up'   
arrears of revenue 逾期未收税款；逾期未收的帐项 "M/) LXn:0  
articles of association 组织章程；组织细则；组织章程细则 \),f?f-m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B6TE9IoSb8  
ascertainment of profit 确定利润 x\
~ <8o  
"Asia Clear" “亚洲结算系统”