[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 QZYD;&iY&  
allotment notice 股份配售通知；配股通知
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allotment of shares 股份分配 >E^sZmY[f-  
allowable 可获宽免；免税的 s1?N&t8c  
allowable business loss 可扣除的营业亏损 wHEt;rc(  
allowable expenses 可扣税的支出 Vyf r>pgW1  
allowance 免税额；津贴；备抵；准备金 J XPE9uH  
allowance for debts 债项的免税额 dE%rQE7'  
allowance for depreciation by wear and tear 耗损折旧免税额 zL+jlUkE
 
allowance for funeral expenses 殡殓费的免税额 l> W?XH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F$^RM3  
allowance for repairs and outgoings 修葺及支出方面的免税额 eYOwdTrq  
allowance to debtor 给债务人的津贴 -V%"i,t  
alteration of capital 资本更改 x3
2hO;  
alternate trustee 候补受托人 To
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amalgamation 合并 u$X[=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v8I&~_b   
ambit of charges 征税范围；收费范围 pi7W8y  
amended valuation 经修订的估值 L 1H!o!*  
American Commodities Exchange 美国商品交易所 g~rZ=  
American Express Bank Limited 美国运通银行 kD8$ir'UYG  
American Stock Exchange 美国证券交易所 )CD4k:bm  
amortization 摊销 bzF>Efza  
amount due from banks 存放银行同业的款项 tMR&>hM  
amount due from banks abroad 存放海外银行同业的款项 =e$<["  
amount due from holding companies 控股公司欠款 TMpV.iH  
amount due from local banks 存放本港银行同业的款项 6k|o<`~,  
amount due to banks 银行同业的存款 w/IYQC\v  
amount due to banks abroad 海外银行同业的存款 O&RW[ml*3  
amount due to holding companies 控股公司存款 ^KM' O8  
amount due to local banks 本港银行同业的存款 +C' u!^)  
amount due to outport banks 外埠银行同业的存款 o:W>7~$jr=  
amount for note issue 发行纸币的款额
@@-n/9>vs  
amount of bond 担保契据的款额 nm`[
\3R  
amount of consideration 代价款额 =\"88e;b2  
amount of contribution 供款数额 3"NO"+ Q  
amount of indebtedness 负债款额 NTbmI$(  
amount of principal of the loan 贷款本金额  LP-~;  
amount of rates chargeable 应征差饷数额 %JF^@\E!|  
amount of share capital 股本额 7/&i'y  
amount of sums assured 承保款额 >E;kM B  
amount of variation 变动幅度 Qz=F nR  
amount of vote 拨款数额 ($pNOGH  
amount payable 应付款额 DvB
!-|ek  
amount receivable 应收款额 c@7d4Jz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z-z^0QO  
analysis 分析 't.IYBHx  
ancillary risk 附属风险 v[{g"C  
annual account 周年帐目；周年帐目报表；年度决算；年结 8Wqh 8$  
annual accounting date 年结日期 duFVh8  
annual allowance 每年免税额；年积金；年度津贴；年津 Tsch:r S  
annual balance 年度余额 ' ^E7T'v%  
annual disposable income 每年可动用收入 ABb,] %  
annual estimates 周年预算 u1a0w  
annual fee 年费 8eq*q   
annual general meeting 周年大会 6?$yBu9l  
annual growth rate 年增率；每年增长率 .ZQD`SRrI  
annual long-term supplement 长期个案每年补助金 &W+lwEu  
annual pensionable emolument 可供计算退休金的年薪 )eIC5>#.  
annual report 年报 js;p7wi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )O\w'|$G  
annual return 周年报表；周年申报表；每年报税表格 -@L7!,j  
Annual Return Rules 《周年报表规则》 !IF]P#  
annual review of consumer prices 每年消费物价回顾 -<H\VT%98
 
annual roll-forward basis 逐年延展方式
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annual salary 年薪 i^T@jg+K  
annual statement 年度报表；年度决算表 "AYm
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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 i<@"+~n~GK  
annuitant 年金受益人 G5*"P!@6  
annuity 年金 ;E:vsVK  
annuity contract 年金合约 mv] .  
annuity on human life 人寿年金 |? v(?  
antecedent debt 先前的债项 yC\dM1X  
ante-dated cheque 倒填日期支票 _|+}4 ap  
anticipated expenditure 预期开支 $~7uDq  
anticipated net profit 预期纯利 TWE>"8]  
anticipated revenue 预期收入 C2t]  
anti-inflation measure 反通货膨胀措施 ,+2!&"zD  
anti-inflationary stance 反通货膨胀立场
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apparent deficit 表面赤字 !ZNirvk  
apparent financial solvency 表面偿债能力 dynkb901s  
apparent partner 表面合伙人 |"}oGL6-  
application for personal assessment 个人入息课税申请书 q)j b9e   
application of fund 资金应用 `vjn,2S}  
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 I+2#k\y  
appointed actuary 委任精算师 >AK9F. _z  
appointed auditor 委任核数师；委任审计师 dCA| )  
appointed trustee 委任的受托人 Y"H'BT!b}  
appointer 委任人 )7]la/0  
apportioned pro rata 按比例分摊 (A(j.[4a
 
apportionment 分配；分摊 `PY=B$?{4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :1asY:)vNP  
apportionment formula 分摊方程式 n?Zt
\Kto  
apportionment of estate duty 遗产税的分摊 |7%has3"  
appraisal 估价；评估 CP0;<}k  
appreciable growth 可观增长 4y*"w*L  
appreciable impact 显着影响 :j2?v(jT_l  
appreciable increase 可观增长 AQ%B&Q(V1  
appreciation 增值；升值 { 9:vq|  
appreciation against other currencies 相对其他货币升值 =[JstiT?E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3d>8~ANi=%  
appreciation tax 增值税 *k YJwO^  
appropriation 拨款；拨用；拨付 i?wEd!=w  
appropriation account 拨款帐目 35Ro85j  
Appropriation Bill 拨款法案 :$6m S[@|  
appropriation-in-aid system 补助拨款办法 c,CcKy;+  
approved assets 核准资产 e"#QUc(  
approved basket stock 认可一篮子证券 P2Jo^WS  
approved budget 核准预算 e&@;hDmIX  
approved charitable donation 认可慈善捐款 !;3hN$5  
approved charitable institution 认可慈善机构 o$QC:%[#  
approved currency 核准货币；认可货币 ^[x6p}$  
approved estimates 核准预算 VLPPEV-u  
approved estimates of expenditure 核准开支预算 0tKVo]EK  
approved overseas insurer 核准海外保险人 ~nJ"#Q_T  
approved overseas trust company 核准海外信托公司 o75l
&`  
approved pooled investment fund 核准汇集投资基金 LZtO Q__B)  
approved provident fund scheme 认可公积金计划 z:^(#G{  
approved provision 核准拨款 uG7?:) pxv  
approved redeemable share 核准可赎回股份 A)#w~X4  
approved regional stock 认可地区性证券 FuC#w 9_  
approved retirement scheme 认可退休金计划 .oS[ DTn5S  
approved subordinated loan 核准附属贷款 ?;]Xc~  
arbitrage 套戥；套汇；套利 LpK? C<?x  
arbitrageur 套戥者；套汇者 2c*w{\X  
arbitrary amount 临时款项 
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arrangement 措施；安排；协定 +
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arrears 欠款 7}1Z7"?  
arrears of pay 欠付薪酬 |&"/ u7^  
arrears of revenue 逾期未收税款；逾期未收的帐项 xX?9e3(  
articles of association 组织章程；组织细则；组织章程细则 ).)^\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `pb=y}  
ascertainment of profit 确定利润 cYgd1  
"Asia Clear" “亚洲结算系统”