[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 QNXoAx%I  
allotment notice 股份配售通知；配股通知 ~7FS'!W,F
 
allotment of shares 股份分配 xm5?C>vu(  
allowable 可获宽免；免税的 {jv+ JL"5  
allowable business loss 可扣除的营业亏损 =oM#]M'G+(  
allowable expenses 可扣税的支出 JTObyAoW  
allowance 免税额；津贴；备抵；准备金 Q}cti/  
allowance for debts 债项的免税额 e*}:tH  
allowance for depreciation by wear and tear 耗损折旧免税额 &8yGVi  
allowance for funeral expenses 殡殓费的免税额 p]<)6sZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `$XB_o%@  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~2nt3
3"  
allowance to debtor 给债务人的津贴 =M}tet }  
alteration of capital 资本更改 g7^|(!Y%  
alternate trustee 候补受托人 0FLCN!i1  
amalgamation 合并 ^IyYck'y+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4GH&u,  
ambit of charges 征税范围；收费范围 i8p$wf"aW  
amended valuation 经修订的估值 :pNS$g[  
American Commodities Exchange 美国商品交易所 @.c[z D  
American Express Bank Limited 美国运通银行 F'F6 &a+  
American Stock Exchange 美国证券交易所 'p78^4'PL  
amortization 摊销  ^>>9?  
amount due from banks 存放银行同业的款项 \B:k|Pw6~  
amount due from banks abroad 存放海外银行同业的款项 j9yOkaVEg  
amount due from holding companies 控股公司欠款  NEPK  
amount due from local banks 存放本港银行同业的款项 q/
Vl>t  
amount due to banks 银行同业的存款 .5AFAGv_c  
amount due to banks abroad 海外银行同业的存款 UG_PrZd  
amount due to holding companies 控股公司存款 X|/RV4x@Cq  
amount due to local banks 本港银行同业的存款 `(gQw~|z  
amount due to outport banks 外埠银行同业的存款 `'*4B_.  
amount for note issue 发行纸币的款额 c##tP*(  
amount of bond 担保契据的款额 ,0ilNi>  
amount of consideration 代价款额 {'[VL;k  
amount of contribution 供款数额 }K`KoM  
amount of indebtedness 负债款额 8)1=5n  
amount of principal of the loan 贷款本金额 _n!>*A!  
amount of rates chargeable 应征差饷数额 GY.iCub  
amount of share capital 股本额 )q.ZzijG/  
amount of sums assured 承保款额 +IWf~|s  
amount of variation 变动幅度 3a BE[  
amount of vote 拨款数额 Yyd]s\W  
amount payable 应付款额 :WsHP\r  
amount receivable 应收款额 xB[W8gQ6fa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ke3~o
"IQ  
analysis 分析 ~wF3 $H.@;  
ancillary risk 附属风险 wnK6jMjkSf  
annual account 周年帐目；周年帐目报表；年度决算；年结 /d">}%Jn  
annual accounting date 年结日期 `rK@> -  
annual allowance 每年免税额；年积金；年度津贴；年津  CE!cZZ  
annual balance 年度余额 `p1B58deC  
annual disposable income 每年可动用收入 $}0!dR2  
annual estimates 周年预算 s;E(51V<>  
annual fee 年费 + !"YC  
annual general meeting 周年大会 _~{J."q  
annual growth rate 年增率；每年增长率 ya5HAs  
annual long-term supplement 长期个案每年补助金 /er{sKVX<  
annual pensionable emolument 可供计算退休金的年薪 &j ;91wEn  
annual report 年报 ssS"X@VZ \  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -;ra(L`  
annual return 周年报表；周年申报表；每年报税表格 #_`p 0wY  
Annual Return Rules 《周年报表规则》 %Y0
BPTt$  
annual review of consumer prices 每年消费物价回顾 -q[x"Ha%  
annual roll-forward basis 逐年延展方式 dtTfV.y4w  
annual salary 年薪 LAM{ ,?~  
annual statement 年度报表；年度决算表 !Q<3TfC  
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 6rWq hIaI  
annuitant 年金受益人 CB,2BTtRE  
annuity 年金 #Ef!X  
annuity contract 年金合约 1Y;.fZE  
annuity on human life 人寿年金 $T:;KcW)  
antecedent debt 先前的债项 DfU= i'R  
ante-dated cheque 倒填日期支票 I$x<B7U  
anticipated expenditure 预期开支 64'QTF{D  
anticipated net profit 预期纯利 auX(d -m  
anticipated revenue 预期收入 .fhfb\$  
anti-inflation measure 反通货膨胀措施 W8u&5#$I  
anti-inflationary stance 反通货膨胀立场 |'JN<?  
apparent deficit 表面赤字 =Ti @Y  
apparent financial solvency 表面偿债能力 (3X
s  
apparent partner 表面合伙人 KHx;r@{<  
application for personal assessment 个人入息课税申请书 rZ5xQ#IA  
application of fund 资金应用 ;I80<SZ  
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
n%RaEL  
appointed actuary 委任精算师 TuPD5-wB&  
appointed auditor 委任核数师；委任审计师 K>LS8,8V  
appointed trustee 委任的受托人 [\ Sd*-  
appointer 委任人 /*BK6hc  
apportioned pro rata 按比例分摊 Vr"'O
6  
apportionment 分配；分摊 5-k gGO
t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0%;| B
 
apportionment formula 分摊方程式 $;}@2U   
apportionment of estate duty 遗产税的分摊 AS:k&t  
appraisal 估价；评估 0S4Y3bac&  
appreciable growth 可观增长 ahZ@4v  
appreciable impact 显着影响 hR:i!  
appreciable increase 可观增长 8''1H<f
 
appreciation 增值；升值 OC-d5P  
appreciation against other currencies 相对其他货币升值 jk_yrbLc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \o3s&{+y,  
appreciation tax 增值税 (fr=[m$`  
appropriation 拨款；拨用；拨付 xluAjOQ6  
appropriation account 拨款帐目 VPuo!H  
Appropriation Bill 拨款法案 \L$]2"/v-  
appropriation-in-aid system 补助拨款办法 v0(}"0  
approved assets 核准资产 1:M'|uc  
approved basket stock 认可一篮子证券 :SO4@JT{W  
approved budget 核准预算 sh0x<_  
approved charitable donation 认可慈善捐款 &U=_:]/  
approved charitable institution 认可慈善机构 [T)>RF  
approved currency 核准货币；认可货币 $7xfLS8Vo  
approved estimates 核准预算 .YH# +T'  
approved estimates of expenditure 核准开支预算 y?3u6q++  
approved overseas insurer 核准海外保险人 xO%yjG=  
approved overseas trust company 核准海外信托公司 N>sT@ > )  
approved pooled investment fund 核准汇集投资基金 X|g5tnsj`  
approved provident fund scheme 认可公积金计划 k\/es1jOEh  
approved provision 核准拨款 s(s_v ?k  
approved redeemable share 核准可赎回股份 -Gl!W`$I`  
approved regional stock 认可地区性证券 l ObY  
approved retirement scheme 认可退休金计划 'Cz]p~oF  
approved subordinated loan 核准附属贷款 Z$m&F0g  
arbitrage 套戥；套汇；套利 _U*1D*kLI[  
arbitrageur 套戥者；套汇者 kDE:KV<"c  
arbitrary amount 临时款项 -cZuP7oA  
arrangement 措施；安排；协定 H.l WHM+H4  
arrears 欠款 nSZp,?^  
arrears of pay 欠付薪酬 @^-f+o  
arrears of revenue 逾期未收税款；逾期未收的帐项 )liNjY@  
articles of association 组织章程；组织细则；组织章程细则 YY7dw:>e/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [5 M!'  
ascertainment of profit 确定利润 {+kWK;1  
"Asia Clear" “亚洲结算系统”