[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 b+RU <qR  
allotment notice 股份配售通知；配股通知 }j6|+  
allotment of shares 股份分配 {?w*n_T.  
allowable 可获宽免；免税的 |]:6IuslJ  
allowable business loss 可扣除的营业亏损 |VE.khq#  
allowable expenses 可扣税的支出 u<n['Ur}|  
allowance 免税额；津贴；备抵；准备金 / E!6]b/  
allowance for debts 债项的免税额 C<QpUJ`k  
allowance for depreciation by wear and tear 耗损折旧免税额 +yr~UP_ }  
allowance for funeral expenses 殡殓费的免税额 "a _S7K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dhg($m  
allowance for repairs and outgoings 修葺及支出方面的免税额 wko9tdC=U  
allowance to debtor 给债务人的津贴 -'
oxenu  
alteration of capital 资本更改 @VND}{j  
alternate trustee 候补受托人 bQ?Vh@j(M  
amalgamation 合并 d]_].D$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S"+#=C
 
ambit of charges 征税范围；收费范围 va(6?"9  
amended valuation 经修订的估值 5^
qs>k[mN  
American Commodities Exchange 美国商品交易所 Z@JTZMN_  
American Express Bank Limited 美国运通银行 0jXDjk5'<  
American Stock Exchange 美国证券交易所 vPZ0?r
_5W  
amortization 摊销 ^}gZ+!kA  
amount due from banks 存放银行同业的款项 rCGKE`H
 
amount due from banks abroad 存放海外银行同业的款项 J| 46i  
amount due from holding companies 控股公司欠款 -)"\?+T  
amount due from local banks 存放本港银行同业的款项 4;jAdWj3  
amount due to banks 银行同业的存款 MD0d  
amount due to banks abroad 海外银行同业的存款 CJ3/8*;w  
amount due to holding companies 控股公司存款 C{-Dv-<A>  
amount due to local banks 本港银行同业的存款 +5GC?cW  
amount due to outport banks 外埠银行同业的存款 |e+r~).4B  
amount for note issue 发行纸币的款额 D+BflI~9mP  
amount of bond 担保契据的款额 :-2sKD y  
amount of consideration 代价款额 M.$=tu UL  
amount of contribution 供款数额 \WUCm.w6\%  
amount of indebtedness 负债款额 ]G ! APE  
amount of principal of the loan 贷款本金额 VzM (u_)  
amount of rates chargeable 应征差饷数额 Q\^BOdX^`  
amount of share capital 股本额 )C$Ij9 <A  
amount of sums assured 承保款额 rd(-2,$4  
amount of variation 变动幅度 DfOigLG*  
amount of vote 拨款数额 tQ
Mz1$  
amount payable 应付款额 <qoPBm])  
amount receivable 应收款额 6il+hz2&lH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >G0ihhVt  
analysis 分析 3=Xvl 58k  
ancillary risk 附属风险 /PBK:B  
annual account 周年帐目；周年帐目报表；年度决算；年结 TYxi&;w  
annual accounting date 年结日期 hg^klQD  
annual allowance 每年免税额；年积金；年度津贴；年津 ccW{88II7w  
annual balance 年度余额 Ac>GF  
annual disposable income 每年可动用收入 :'!_PN  
annual estimates 周年预算 =lh&oPc1  
annual fee 年费 }V+&o\4  
annual general meeting 周年大会 Nc(A5*  
annual growth rate 年增率；每年增长率 (/P-9<"U  
annual long-term supplement 长期个案每年补助金 1x0)mt3  
annual pensionable emolument 可供计算退休金的年薪 YL4yT`*  
annual report 年报 XQ Si  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2Aq+:ud)P  
annual return 周年报表；周年申报表；每年报税表格 iqTmgE-  
Annual Return Rules 《周年报表规则》 -,"eN}P^  
annual review of consumer prices 每年消费物价回顾 x}7Xd P.2$  
annual roll-forward basis 逐年延展方式 U<
yKC8  
annual salary 年薪 JkNRXC:  
annual statement 年度报表；年度决算表 k~1{|HxrE  
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 f*[Uq0?  
annuitant 年金受益人 mndNkK5o  
annuity 年金 (bogA i3<F  
annuity contract 年金合约 Nu; 9  
annuity on human life 人寿年金 m?)F@4]  
antecedent debt 先前的债项 Fz$^CMw5K  
ante-dated cheque 倒填日期支票 z)FGbX  
anticipated expenditure 预期开支 i:^ 8zW  
anticipated net profit 预期纯利 pWGIA6&v
(  
anticipated revenue 预期收入 Wc/B_F?2  
anti-inflation measure 反通货膨胀措施 n*qn8Dq  
anti-inflationary stance 反通货膨胀立场 G7HvA46  
apparent deficit 表面赤字 ZN`I4Ak  
apparent financial solvency 表面偿债能力 Or()AzwE@  
apparent partner 表面合伙人 ]!N|3"Ls  
application for personal assessment 个人入息课税申请书 4L2TsuLw  
application of fund 资金应用 ,xC@@>f  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 T "t%>g  
appointed actuary 委任精算师 KlRIJOS  
appointed auditor 委任核数师；委任审计师 rdm&YM`J  
appointed trustee 委任的受托人 Y#Pg*C8>8  
appointer 委任人 5lm>~J!/^  
apportioned pro rata 按比例分摊 4p(\2?
B%f  
apportionment 分配；分摊 K&iU +  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dMH}%f5;1  
apportionment formula 分摊方程式 K~\Ocl  
apportionment of estate duty 遗产税的分摊 L q;=UE  
appraisal 估价；评估 TP) }1@  
appreciable growth 可观增长  !*-|s}e  
appreciable impact 显着影响 U#n1N7P|$F  
appreciable increase 可观增长 ,-Yl%R.W=  
appreciation 增值；升值 Mg{=(No  
appreciation against other currencies 相对其他货币升值 Al}%r85  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y X{F$
BM  
appreciation tax 增值税 )>^!X$`3  
appropriation 拨款；拨用；拨付 !
JwR[X\f  
appropriation account 拨款帐目 )m(?U
 
Appropriation Bill 拨款法案 {cAGOxwd  
appropriation-in-aid system 补助拨款办法 <SNu`,/I
 
approved assets 核准资产 (, uW-  
approved basket stock 认可一篮子证券 p!
~V@l  
approved budget 核准预算 Q2xzux~T  
approved charitable donation 认可慈善捐款 ywbdV-t/  
approved charitable institution 认可慈善机构 /:aY)0F0<&  
approved currency 核准货币；认可货币 Eg#WR&Uq"  
approved estimates 核准预算 7a<:\F}E0  
approved estimates of expenditure 核准开支预算 H<wkD9v}H5  
approved overseas insurer 核准海外保险人 sxU 0Fg   
approved overseas trust company 核准海外信托公司 !&vPG>V  
approved pooled investment fund 核准汇集投资基金 a.s5>:Ct  
approved provident fund scheme 认可公积金计划 >iI-Cs7TD  
approved provision 核准拨款 #?RT$L>n  
approved redeemable share 核准可赎回股份 b*"%E,?  
approved regional stock 认可地区性证券 _{YU WV50}  
approved retirement scheme 认可退休金计划 : ]~G9]R`  
approved subordinated loan 核准附属贷款 %8g1h)F"S  
arbitrage 套戥；套汇；套利 5g;i{T/6~x  
arbitrageur 套戥者；套汇者 p6W|4_a?  
arbitrary amount 临时款项 xIa8Ac  
arrangement 措施；安排；协定 qv$m5CJvK
 
arrears 欠款 4xD`Z_U  
arrears of pay 欠付薪酬 4oRDvn7f&  
arrears of revenue 逾期未收税款；逾期未收的帐项 o0F& ,|'  
articles of association 组织章程；组织细则；组织章程细则 -1tiy.^$F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mvt%3zCB!  
ascertainment of profit 确定利润 y^hCO:`l3  
"Asia Clear" “亚洲结算系统”