[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 $XI.`L *g  
allotment notice 股份配售通知；配股通知 M1icj~Jr  
allotment of shares 股份分配 KM+[1Ze$  
allowable 可获宽免；免税的 4T-"\tmg/  
allowable business loss 可扣除的营业亏损 c'>_JlG~  
allowable expenses 可扣税的支出 Ci4;e  
allowance 免税额；津贴；备抵；准备金 .8->n aj|  
allowance for debts 债项的免税额 as(/ >p  
allowance for depreciation by wear and tear 耗损折旧免税额 }K5okxio  
allowance for funeral expenses 殡殓费的免税额 uM\5G
K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :(\JY?+w  
allowance for repairs and outgoings 修葺及支出方面的免税额 a^8PB|G  
allowance to debtor 给债务人的津贴 U:z5`z!  
alteration of capital 资本更改 d'"|Qg_'  
alternate trustee 候补受托人 /,_m\JkwL  
amalgamation 合并 58d[>0Xa[g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  T  5F)  
ambit of charges 征税范围；收费范围 -p?&vQDo`  
amended valuation 经修订的估值 ~yt7L,OQ
 
American Commodities Exchange 美国商品交易所 ,5x#o  
American Express Bank Limited 美国运通银行 9Z21|
5  
American Stock Exchange 美国证券交易所 !B92W  
amortization 摊销 ]}kw'&   
amount due from banks 存放银行同业的款项 pztfm'  
amount due from banks abroad 存放海外银行同业的款项 v[2&0&!K#  
amount due from holding companies 控股公司欠款 `8S3Y  
amount due from local banks 存放本港银行同业的款项 Wb>;L@jB7  
amount due to banks 银行同业的存款  Q6RTH  
amount due to banks abroad 海外银行同业的存款 ?;_*8Doq-a  
amount due to holding companies 控股公司存款 3vKTCHbk9  
amount due to local banks 本港银行同业的存款 X
o:Mar  
amount due to outport banks 外埠银行同业的存款 hbg$u$1`,  
amount for note issue 发行纸币的款额 +TyN;e  
amount of bond 担保契据的款额 KIcIYCBz  
amount of consideration 代价款额 ?%[~J  
amount of contribution 供款数额 m8;w7S7,j~  
amount of indebtedness 负债款额 Jt[,V*:#  
amount of principal of the loan 贷款本金额 "g)V&Lx#X  
amount of rates chargeable 应征差饷数额 uIbAlE  
amount of share capital 股本额 J&s$Wqf  
amount of sums assured 承保款额 @TQ/Z$y  
amount of variation 变动幅度  3%bhW9H%  
amount of vote 拨款数额 $btu =_|f  
amount payable 应付款额 
KzP{bK5/  
amount receivable 应收款额 i!RfUod  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 haY]gmC  
analysis 分析 %S"85#R5E  
ancillary risk 附属风险 P6O\\,B1A  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,l6,k<   
annual accounting date 年结日期 3C<G8*4);/  
annual allowance 每年免税额；年积金；年度津贴；年津 ,~=]3qmbR  
annual balance 年度余额 6Iqy"MQuq  
annual disposable income 每年可动用收入 .1q}mw   
annual estimates 周年预算 8>t,n,k  
annual fee 年费 E*u*LMm  
annual general meeting 周年大会 k #zDY*kj  
annual growth rate 年增率；每年增长率 'Y#'ozSQv  
annual long-term supplement 长期个案每年补助金 ccrWk*t
r  
annual pensionable emolument 可供计算退休金的年薪 tsJR:~  
annual report 年报 u5Vgi0}A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^?Mp(o  
annual return 周年报表；周年申报表；每年报税表格
Y+UJV6  
Annual Return Rules 《周年报表规则》 B,cFvS  
annual review of consumer prices 每年消费物价回顾 v\5O\ I ^  
annual roll-forward basis 逐年延展方式 _ ,s^  
annual salary 年薪 .wD $Bsm`t  
annual statement 年度报表；年度决算表 rHTZM,zM=H  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6e rY
jq  
annuitant 年金受益人 In^mE(8YO  
annuity 年金 L FkDb}  
annuity contract 年金合约 M2|!,2  
annuity on human life 人寿年金 CNefk$/cR  
antecedent debt 先前的债项 "qNFDr(WM  
ante-dated cheque 倒填日期支票 RARA_tii  
anticipated expenditure 预期开支 fj;ZGbg-O  
anticipated net profit 预期纯利 **L&I5Hhm  
anticipated revenue 预期收入 %+=;4tHJ  
anti-inflation measure 反通货膨胀措施 mLqqo2u  
anti-inflationary stance 反通货膨胀立场 A4!X{qUT-  
apparent deficit 表面赤字 jkx>o?s)z  
apparent financial solvency 表面偿债能力 953qz]Q8  
apparent partner 表面合伙人 R\5,H!V9n  
application for personal assessment 个人入息课税申请书 Ba@~:  
application of fund 资金应用 +7}^Y}(  
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 D9[19,2r`  
appointed actuary 委任精算师 .s9E +1  
appointed auditor 委任核数师；委任审计师 6qHD&bv\%C  
appointed trustee 委任的受托人 a8JAJkFB  
appointer 委任人 3"7Q[9Oj  
apportioned pro rata 按比例分摊 )0-A;X2  
apportionment 分配；分摊 le\-h'D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xeSch?}  
apportionment formula 分摊方程式 L@{'J  
apportionment of estate duty 遗产税的分摊 =S`h/fru  
appraisal 估价；评估 D{6y^@/  
appreciable growth 可观增长 x[)-h/&Fh  
appreciable impact 显着影响 !xfDWbvHV  
appreciable increase 可观增长 B=TUZ)  
appreciation 增值；升值 OUi;f_
*[r  
appreciation against other currencies 相对其他货币升值 c$!?4z_.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iHG VR  
appreciation tax 增值税 <E4(KE  
appropriation 拨款；拨用；拨付 P}}G9^  
appropriation account 拨款帐目 7P+1W \  
Appropriation Bill 拨款法案 {6v.(Zlh$  
appropriation-in-aid system 补助拨款办法 J:N(U0U  
approved assets 核准资产 'vd&r@N  
approved basket stock 认可一篮子证券 =U3S"W %  
approved budget 核准预算 ZLT?G  
approved charitable donation 认可慈善捐款 {P8d^=#q  
approved charitable institution 认可慈善机构 Pp-N2t86#2  
approved currency 核准货币；认可货币 Nn[*ox#i  
approved estimates 核准预算 b!]O]dk#  
approved estimates of expenditure 核准开支预算 no3yzF3Hi  
approved overseas insurer 核准海外保险人 %=UD~5!G0  
approved overseas trust company 核准海外信托公司 ik(Du/  
approved pooled investment fund 核准汇集投资基金 -xHR6  
approved provident fund scheme 认可公积金计划 H54RA6$>  
approved provision 核准拨款 wHj1+W  
approved redeemable share 核准可赎回股份 $Y|OGZH8E  
approved regional stock 认可地区性证券 x"Ky_P~  
approved retirement scheme 认可退休金计划 H%O\4V2s  
approved subordinated loan 核准附属贷款 >K9Ia4I,  
arbitrage 套戥；套汇；套利 i wgt\ux.  
arbitrageur 套戥者；套汇者 Zo<)r2|O.  
arbitrary amount 临时款项 <-v zS;  
arrangement 措施；安排；协定 /aI@2]|~  
arrears 欠款 B-MS@<2  
arrears of pay 欠付薪酬 &u2;S?7m  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]eKuR"ob0  
articles of association 组织章程；组织细则；组织章程细则
7#R)+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ']1n?K=A  
ascertainment of profit 确定利润 $xWwI(SaB  
"Asia Clear" “亚洲结算系统”