[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 'MKkC(]4  
allotment notice 股份配售通知；配股通知 GCrh4rxgg  
allotment of shares 股份分配 bG+p
 
allowable 可获宽免；免税的 L@?Dmn'v  
allowable business loss 可扣除的营业亏损 64}Oa+*s  
allowable expenses 可扣税的支出 c1wM"  
allowance 免税额；津贴；备抵；准备金 "}DuAs  
allowance for debts 债项的免税额 '{kN
XCnZ  
allowance for depreciation by wear and tear 耗损折旧免税额 \s;]Tg  
allowance for funeral expenses 殡殓费的免税额 c=H(*#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [(tgoh/  
allowance for repairs and outgoings 修葺及支出方面的免税额 P,!W\N%3  
allowance to debtor 给债务人的津贴 wP1dPl_j:0  
alteration of capital 资本更改 TQK>w'L  
alternate trustee 候补受托人 GFvZdP`s4  
amalgamation 合并 v%> ?~`Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T4T_32`XR  
ambit of charges 征税范围；收费范围 H;,cUb  
amended valuation 经修订的估值 H;s0
|KRgJ  
American Commodities Exchange 美国商品交易所 pRXA!QfO  
American Express Bank Limited 美国运通银行 '#t"^E2$  
American Stock Exchange 美国证券交易所 O7j$bxk/^  
amortization 摊销 ;^:~xJFx|  
amount due from banks 存放银行同业的款项 %Ua*}C   
amount due from banks abroad 存放海外银行同业的款项 sCaw"{5qc  
amount due from holding companies 控股公司欠款 c[<lr  
amount due from local banks 存放本港银行同业的款项 ;: Hfkyy]  
amount due to banks 银行同业的存款 8_f0P8R!y  
amount due to banks abroad 海外银行同业的存款 %-]j;'6}cX  
amount due to holding companies 控股公司存款 qsFA~{o.  
amount due to local banks 本港银行同业的存款 5<4njo?k  
amount due to outport banks 外埠银行同业的存款 PiI ):B>  
amount for note issue 发行纸币的款额 < PW*vo9v  
amount of bond 担保契据的款额 >U"f1q*$  
amount of consideration 代价款额 -9-%_=6  
amount of contribution 供款数额 xpFu$2T6P.  
amount of indebtedness 负债款额 VYf$0oo\4  
amount of principal of the loan 贷款本金额 BmU Eo$w  
amount of rates chargeable 应征差饷数额 ]V]~I.  
amount of share capital 股本额 qfppJ8L  
amount of sums assured 承保款额 |IH-a"  
amount of variation 变动幅度 e@p` -;<  
amount of vote 拨款数额 \ ;Hj,z\  
amount payable 应付款额 /j -LW1:N  
amount receivable 应收款额 -N5r[*>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P>L-,R(7e  
analysis 分析 }<FBcc(n  
ancillary risk 附属风险 x:;8U i"&B  
annual account 周年帐目；周年帐目报表；年度决算；年结 bm%2K@ /U  
annual accounting date 年结日期 Sijwh1j*V  
annual allowance 每年免税额；年积金；年度津贴；年津 ?Pl>sCFm~  
annual balance 年度余额 e@k ti@ZJ  
annual disposable income 每年可动用收入 w[PW-m^`  
annual estimates 周年预算 DXKk1u?Tq  
annual fee 年费 H|F>BjXn5  
annual general meeting 周年大会
|\?-k  
annual growth rate 年增率；每年增长率 4OCz:t  
annual long-term supplement 长期个案每年补助金 Ca+d ?IS  
annual pensionable emolument 可供计算退休金的年薪 HJBUN1n  
annual report 年报 D8`,PXtV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VbBZ\`b  
annual return 周年报表；周年申报表；每年报税表格 + qpD>5#  
Annual Return Rules 《周年报表规则》 0g]ABzTn  
annual review of consumer prices 每年消费物价回顾 E_WiQ?p   
annual roll-forward basis 逐年延展方式 o [ar.+[  
annual salary 年薪 kf>'AbN
 
annual statement 年度报表；年度决算表 <6p{eGAQV  
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 N Ja]UZx  
annuitant 年金受益人 bL *;N3#E  
annuity 年金 IIop"6Ko  
annuity contract 年金合约 a+\Gz  
annuity on human life 人寿年金 X@x: F|/P  
antecedent debt 先前的债项 f
(D?g  
ante-dated cheque 倒填日期支票 ?_\Hv@t;  
anticipated expenditure 预期开支 _PNU*E%s<  
anticipated net profit 预期纯利 hpWAQ#%oHm  
anticipated revenue 预期收入 xZ`t~4qR  
anti-inflation measure 反通货膨胀措施 x"AYt:ewuc  
anti-inflationary stance 反通货膨胀立场 0%FC;v0  
apparent deficit 表面赤字 5I T'u3V  
apparent financial solvency 表面偿债能力 \jq1F9,  
apparent partner 表面合伙人 -Rjn<bTIy  
application for personal assessment 个人入息课税申请书 ]o,)#/' $  
application of fund 资金应用 =*Wl;PI'  
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 @!%<JZEz3  
appointed actuary 委任精算师 (O&~* 7D*  
appointed auditor 委任核数师；委任审计师 e;rs!I!Yw  
appointed trustee 委任的受托人 &??(EA3  
appointer 委任人 9Od Kh\F (  
apportioned pro rata 按比例分摊 1Lj\"+.  
apportionment 分配；分摊 IeN!nK-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j?w7X?1(  
apportionment formula 分摊方程式 /8W}o/,s5  
apportionment of estate duty 遗产税的分摊 ~Gwn||g78  
appraisal 估价；评估 zK
fb  
appreciable growth 可观增长 .^JID~<?#  
appreciable impact 显着影响  PJkMn  
appreciable increase 可观增长 fM S-  
appreciation 增值；升值 'ARQ7 Q[`  
appreciation against other currencies 相对其他货币升值 V7rcnk#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rX;
(48Y  
appreciation tax 增值税 9=3V}]^M  
appropriation 拨款；拨用；拨付 ^o?.Rph|i]  
appropriation account 拨款帐目 wy) Frg  
Appropriation Bill 拨款法案 & NOKrN~HX  
appropriation-in-aid system 补助拨款办法 i7 p#%2  
approved assets 核准资产 P7u5Ykc*  
approved basket stock 认可一篮子证券 7qL]_u[^  
approved budget 核准预算 ",Q\A
I  
approved charitable donation 认可慈善捐款 !\|&E>Gy  
approved charitable institution 认可慈善机构 aN;L5;m#>{  
approved currency 核准货币；认可货币 $ P#k|A
 
approved estimates 核准预算 >-)i_C2  
approved estimates of expenditure 核准开支预算 >b{%j8uM  
approved overseas insurer 核准海外保险人 uu#ALB Jm  
approved overseas trust company 核准海外信托公司 1q\U (^  
approved pooled investment fund 核准汇集投资基金 bGwLfU  
approved provident fund scheme 认可公积金计划 w:N\]=Vh  
approved provision 核准拨款 _V8pDcY  
approved redeemable share 核准可赎回股份 g-*@I`k[  
approved regional stock 认可地区性证券 `]tXQqD  
approved retirement scheme 认可退休金计划 Hk6Dwe[y  
approved subordinated loan 核准附属贷款 ^=R>rUCmv  
arbitrage 套戥；套汇；套利 Z71"d"  
arbitrageur 套戥者；套汇者 )QI]b4[  
arbitrary amount 临时款项 .4KXe"~E  
arrangement 措施；安排；协定 ||Lqx#e=  
arrears 欠款 4qyL' \d[  
arrears of pay 欠付薪酬 NaVZ)  
arrears of revenue 逾期未收税款；逾期未收的帐项 kk!}mbA_}  
articles of association 组织章程；组织细则；组织章程细则
kv(N/G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y'4=  
ascertainment of profit 确定利润 aNXu"US+Sp  
"Asia Clear" “亚洲结算系统”