[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 DW|vMpU]u  
allotment notice 股份配售通知；配股通知 +c) TDH  
allotment of shares 股份分配
OKAkl  
allowable 可获宽免；免税的 g<a<*)&  
allowable business loss 可扣除的营业亏损 7$7n71o  
allowable expenses 可扣税的支出 ?Ht=[l=  
allowance 免税额；津贴；备抵；准备金 \|t{e8}  
allowance for debts 债项的免税额 7W|Zq6pi  
allowance for depreciation by wear and tear 耗损折旧免税额 smup,RNZRX  
allowance for funeral expenses 殡殓费的免税额 f{ ^:3"i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]Ik%#l.G_  
allowance for repairs and outgoings 修葺及支出方面的免税额 "SR5wr   
allowance to debtor 给债务人的津贴 Qqq <e  
alteration of capital 资本更改 56{I`QjX  
alternate trustee 候补受托人 F
w"$A0  
amalgamation 合并 6P*O&1 hv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9i%9  
ambit of charges 征税范围；收费范围 h1f8ktF  
amended valuation 经修订的估值 ]JMl|e  
American Commodities Exchange 美国商品交易所 #ep
y%>  
American Express Bank Limited 美国运通银行 5I' d PNf  
American Stock Exchange 美国证券交易所 p3yU:q#A  
amortization 摊销 VLdB_r3lQ  
amount due from banks 存放银行同业的款项 OCK> %o$[  
amount due from banks abroad 存放海外银行同业的款项 g_q<ze  
amount due from holding companies 控股公司欠款 < kP+eD  
amount due from local banks 存放本港银行同业的款项 <3Gqv9Y&  
amount due to banks 银行同业的存款 0+`Pg  
amount due to banks abroad 海外银行同业的存款 h}&b+1{X  
amount due to holding companies 控股公司存款 `@XehSQ  
amount due to local banks 本港银行同业的存款 2f,2rW^ i  
amount due to outport banks 外埠银行同业的存款 3n48%
5  
amount for note issue 发行纸币的款额 !9 f4R/ ?  
amount of bond 担保契据的款额 KDT
DJ8  
amount of consideration 代价款额 o8ppMM8_R[  
amount of contribution 供款数额 o@k84+tn(  
amount of indebtedness 负债款额 R#eg^7HfX  
amount of principal of the loan 贷款本金额 > 0.W`j(s  
amount of rates chargeable 应征差饷数额 X3B{8qx_>  
amount of share capital 股本额 Fn+?u  
amount of sums assured 承保款额 /k6fLn2;  
amount of variation 变动幅度 "b,%8  
amount of vote 拨款数额 #/ "+  
amount payable 应付款额 a$JLc a  
amount receivable 应收款额 i9m*g*"2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b{5K2k&,  
analysis 分析 xs!p|  
ancillary risk 附属风险 X?o( b/F-  
annual account 周年帐目；周年帐目报表；年度决算；年结 OYmi?y\  
annual accounting date 年结日期 VQxpN 1  
annual allowance 每年免税额；年积金；年度津贴；年津 Jpj!rXTX*  
annual balance 年度余额  +sZUJ  
annual disposable income 每年可动用收入 |d}MxS`^  
annual estimates 周年预算 \40YGFO  
annual fee 年费 c/aup  
annual general meeting 周年大会
0rE(p2  
annual growth rate 年增率；每年增长率 L?RF;
jf  
annual long-term supplement 长期个案每年补助金 50~K,Jx6B  
annual pensionable emolument 可供计算退休金的年薪 !;3PG9n3|h  
annual report 年报 ^p=L\S
J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &`!^Zq vG  
annual return 周年报表；周年申报表；每年报税表格 g/Wh,f3  
Annual Return Rules 《周年报表规则》 Qe$k3!  
annual review of consumer prices 每年消费物价回顾 Q@QFV~  
annual roll-forward basis 逐年延展方式 N1x@-/xa|  
annual salary 年薪 lMifpK  
annual statement 年度报表；年度决算表 `<fh+*  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 sl|_=oXT  
annuitant 年金受益人 y
cr"Y|  
annuity 年金 :}q\tNY<  
annuity contract 年金合约 i7Z=|&  
annuity on human life 人寿年金 Ee2c5C!|C  
antecedent debt 先前的债项 K@:m/Z}|4  
ante-dated cheque 倒填日期支票 z@VP:au  
anticipated expenditure 预期开支 :`Az/U[  
anticipated net profit 预期纯利 R,_d1^|*w  
anticipated revenue 预期收入 rg QEUDEQ  
anti-inflation measure 反通货膨胀措施 hOk00az  
anti-inflationary stance 反通货膨胀立场 m{%t?w$Au  
apparent deficit 表面赤字 P?ep]  
apparent financial solvency 表面偿债能力 '0t-]NAc  
apparent partner 表面合伙人 b,^*mx=  
application for personal assessment 个人入息课税申请书 x?yD=Mq_  
application of fund 资金应用 NAr1[{^E,  
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 :k,Q,B.I  
appointed actuary 委任精算师 7Z,/g|s}z  
appointed auditor 委任核数师；委任审计师 L;6.
r3bL  
appointed trustee 委任的受托人 ;LwqTlJ*[L  
appointer 委任人 V H^AcO  
apportioned pro rata 按比例分摊 $2#7D* Rx  
apportionment 分配；分摊 Z)"61) )  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =zg:aTMti  
apportionment formula 分摊方程式 v"Jgw;3   
apportionment of estate duty 遗产税的分摊 0GXO&rCG  
appraisal 估价；评估 >G"X J<IO  
appreciable growth 可观增长 fI|[Z+"  
appreciable impact 显着影响 Qx`~g,wk8  
appreciable increase 可观增长 ,^'R_efY  
appreciation 增值；升值 r/:%}(7;  
appreciation against other currencies 相对其他货币升值 O8u3y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [r
YT  
appreciation tax 增值税 @gfDp <  
appropriation 拨款；拨用；拨付 V5rp.~  
appropriation account 拨款帐目 Ff4*IOZ}(  
Appropriation Bill 拨款法案 "$^0%-  
appropriation-in-aid system 补助拨款办法 Ug"rJMZG  
approved assets 核准资产 (9RslvKL  
approved basket stock 认可一篮子证券 gn1(4 o  
approved budget 核准预算 3I=kr  
approved charitable donation 认可慈善捐款 NCS!:d:Ry  
approved charitable institution 认可慈善机构 jUMf6^^  
approved currency 核准货币；认可货币 =U-r*sGLN  
approved estimates 核准预算 eiMH['X5  
approved estimates of expenditure 核准开支预算 {rH9grb  
approved overseas insurer 核准海外保险人 w~\%vXla  
approved overseas trust company 核准海外信托公司 ]s1 YaNq  
approved pooled investment fund 核准汇集投资基金 6`H.%zM  
approved provident fund scheme 认可公积金计划 5,KWprb  
approved provision 核准拨款 vK'?:}~  
approved redeemable share 核准可赎回股份 +Ov2`O8?  
approved regional stock 认可地区性证券 C2F
0tr|  
approved retirement scheme 认可退休金计划 nKh&-E  
approved subordinated loan 核准附属贷款 NucM+r1P  
arbitrage 套戥；套汇；套利 P`SnavQBt  
arbitrageur 套戥者；套汇者 0Bolv_e  
arbitrary amount 临时款项 uOi&G:
=  
arrangement 措施；安排；协定 O>0VTW  
arrears 欠款 t}p@:'  
arrears of pay 欠付薪酬 +C{p%`<  
arrears of revenue 逾期未收税款；逾期未收的帐项 6LUC!Sh  
articles of association 组织章程；组织细则；组织章程细则 NeOxpn[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E+xuWdp.*  
ascertainment of profit 确定利润 #Z!b G?="  
"Asia Clear" “亚洲结算系统”