[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 0=g~ozEW&  
allotment notice 股份配售通知；配股通知 ..u2IdEu  
allotment of shares 股份分配 (c3%rM m]  
allowable 可获宽免；免税的 o]gS=iLp  
allowable business loss 可扣除的营业亏损 3/d`s0O  
allowable expenses 可扣税的支出 Wbra*LNU  
allowance 免税额；津贴；备抵；准备金 ~m0l_:SF  
allowance for debts 债项的免税额 0
{0A,;b  
allowance for depreciation by wear and tear 耗损折旧免税额 Cx,)$!1  
allowance for funeral expenses 殡殓费的免税额 QVEGd"WvvO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -`d9dJ dB  
allowance for repairs and outgoings 修葺及支出方面的免税额 H<YhO&D*u  
allowance to debtor 给债务人的津贴 ~:PuKx  
alteration of capital 资本更改 (A<'{J#5,  
alternate trustee 候补受托人 :Ca]
/]]  
amalgamation 合并 fG{ 9doUD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P%%[_6<%M  
ambit of charges 征税范围；收费范围 A~Uqw8n$\  
amended valuation 经修订的估值 @20~R/vh  
American Commodities Exchange 美国商品交易所 7"|j.Yq$H{  
American Express Bank Limited 美国运通银行 gJkvH[hDY  
American Stock Exchange 美国证券交易所 yKy07<Gr>  
amortization 摊销 Lc0yLm  
amount due from banks 存放银行同业的款项 /C: rr_4=  
amount due from banks abroad 存放海外银行同业的款项 +xGz~~iNh  
amount due from holding companies 控股公司欠款 8r|5l~`8  
amount due from local banks 存放本港银行同业的款项 Z{#;my*X|  
amount due to banks 银行同业的存款 ]E8S`[Vn  
amount due to banks abroad 海外银行同业的存款 Tw)"#Y!T  
amount due to holding companies 控股公司存款 !X 8<;e}2  
amount due to local banks 本港银行同业的存款 d|~A>YZ  
amount due to outport banks 外埠银行同业的存款 N3C 8%  
amount for note issue 发行纸币的款额 Po+tk5}''5  
amount of bond 担保契据的款额 ? FlV<nE"J  
amount of consideration 代价款额 LEM^8G]O  
amount of contribution 供款数额 aucQZD-_"  
amount of indebtedness 负债款额 gJn_Z7MgJ  
amount of principal of the loan 贷款本金额 UN,y/V  
amount of rates chargeable 应征差饷数额 1Vden.H*CI  
amount of share capital 股本额 >WKlR` J%  
amount of sums assured 承保款额 =2BB ~\G+  
amount of variation 变动幅度 [
>pqf  
amount of vote 拨款数额 MZ/PXY  
amount payable 应付款额 pbM"tr_A{  
amount receivable 应收款额 G iF})e}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C/sDyv$  
analysis 分析 vW\|% @hW,  
ancillary risk 附属风险 1zz.`.R2U  
annual account 周年帐目；周年帐目报表；年度决算；年结 @Z50S 8  
annual accounting date 年结日期 *`(/wE2v]  
annual allowance 每年免税额；年积金；年度津贴；年津 K% Gbl#  
annual balance 年度余额 p]7Gj&a  
annual disposable income 每年可动用收入 tG{?  
annual estimates 周年预算 |H(Mmqgk  
annual fee 年费 |>Xw "]b;  
annual general meeting 周年大会 >Za66<:  
annual growth rate 年增率；每年增长率 Rlq6I?S+  
annual long-term supplement 长期个案每年补助金 $S|2'jc  
annual pensionable emolument 可供计算退休金的年薪 INHN=KY{  
annual report 年报 FyZiiH4|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q I.
*6-(  
annual return 周年报表；周年申报表；每年报税表格 "eH~/6A  
Annual Return Rules 《周年报表规则》 ~6hG"t]:  
annual review of consumer prices 每年消费物价回顾 kOe~0xoT@u  
annual roll-forward basis 逐年延展方式 ,Cj8{s&;
 
annual salary 年薪 #=MQE  
annual statement 年度报表；年度决算表 /@*J\0h(-  
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 X>  *o\   
annuitant 年金受益人 CwV1~@{-  
annuity 年金 fGv`.T_d  
annuity contract 年金合约 {mlJE>~%  
annuity on human life 人寿年金 )~](qL Sl  
antecedent debt 先前的债项 Z~Mq5#3F  
ante-dated cheque 倒填日期支票 ]/d4o  
anticipated expenditure 预期开支 LX %8a^?;  
anticipated net profit 预期纯利 <N{pMz  
anticipated revenue 预期收入 Wv  
anti-inflation measure 反通货膨胀措施 zn4 Yo  
anti-inflationary stance 反通货膨胀立场 l7]$Wc[  
apparent deficit 表面赤字 ; md{T'  
apparent financial solvency 表面偿债能力 `P`nqn  
apparent partner 表面合伙人 `R}D@  
application for personal assessment 个人入息课税申请书 W biUz2)  
application of fund 资金应用 V zx%N.  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Y=gj{]4  
appointed actuary 委任精算师 SZ
9xj^"g  
appointed auditor 委任核数师；委任审计师 q5$z:'zE  
appointed trustee 委任的受托人 JuGQS24  
appointer 委任人 ,{C(<1  
apportioned pro rata 按比例分摊 aBM'
RO
Q  
apportionment 分配；分摊 ))n7.pB9/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q7y6</4f  
apportionment formula 分摊方程式 k?.HW?=zy  
apportionment of estate duty 遗产税的分摊 ZSuMQ32  
appraisal 估价；评估 HY]vaA`  
appreciable growth 可观增长 zS:89y<  
appreciable impact 显着影响 3I_
"vk  
appreciable increase 可观增长 Y/t:9Aau  
appreciation 增值；升值 ksxacRA7\  
appreciation against other currencies 相对其他货币升值 ;+-$=l3[a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -5NP@  
appreciation tax 增值税 lQ%]](a6  
appropriation 拨款；拨用；拨付 Ih}I`wY-  
appropriation account 拨款帐目 mu1oD;lQ  
Appropriation Bill 拨款法案 (BC3[R@/l  
appropriation-in-aid system 补助拨款办法 JlsRP  
approved assets 核准资产 Rk PY@>  
approved basket stock 认可一篮子证券 6e@ O88=  
approved budget 核准预算 @o+T<}kWX  
approved charitable donation 认可慈善捐款 bOCdf"!g  
approved charitable institution 认可慈善机构 ^uW!=%D  
approved currency 核准货币；认可货币 -Uz xs5Zl  
approved estimates 核准预算 {rWu`QT  
approved estimates of expenditure 核准开支预算 DA oOs}D  
approved overseas insurer 核准海外保险人 %r5&CUE5?  
approved overseas trust company 核准海外信托公司 `4cs.ab  
approved pooled investment fund 核准汇集投资基金 o'Q)V  
approved provident fund scheme 认可公积金计划 `hM:U  
approved provision 核准拨款 Tk-PCra  
approved redeemable share 核准可赎回股份 -[#Mx}%  
approved regional stock 认可地区性证券 Jkt L|u:k  
approved retirement scheme 认可退休金计划 yI9l*'  
approved subordinated loan 核准附属贷款 .2hQ!)+  
arbitrage 套戥；套汇；套利 Y#
PbC  
arbitrageur 套戥者；套汇者 "b*.>QuZ  
arbitrary amount 临时款项 a4,bP*H  
arrangement 措施；安排；协定 +1p>
:cih  
arrears 欠款 w\Q3h`.  
arrears of pay 欠付薪酬 J p .wg  
arrears of revenue 逾期未收税款；逾期未收的帐项 M[_~7~4  
articles of association 组织章程；组织细则；组织章程细则 v i0% jsI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pFSVSSQRV|  
ascertainment of profit 确定利润 %^"Tz,f  
"Asia Clear" “亚洲结算系统”