[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 [aF^D;o  
allotment notice 股份配售通知；配股通知 Fuuy_+p@G  
allotment of shares 股份分配 l&f"qF?  
allowable 可获宽免；免税的 xy$agt>j>  
allowable business loss 可扣除的营业亏损 B]o5HA<k  
allowable expenses 可扣税的支出 GYq.!d@O  
allowance 免税额；津贴；备抵；准备金 k1
5B5
 
allowance for debts 债项的免税额 )@O80uOFh  
allowance for depreciation by wear and tear 耗损折旧免税额 _RHB ^y;-  
allowance for funeral expenses 殡殓费的免税额 g]hTz)8fF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `(rnD  
allowance for repairs and outgoings 修葺及支出方面的免税额 @FBlF$ vG  
allowance to debtor 给债务人的津贴 4._U  
alteration of capital 资本更改 bvK fxAih  
alternate trustee 候补受托人 ~F ,mc.  
amalgamation 合并 YFF\m{#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eiJ13`T  
ambit of charges 征税范围；收费范围 TNHkHR[&  
amended valuation 经修订的估值 &r)i6{w81  
American Commodities Exchange 美国商品交易所  !X5~!b^*  
American Express Bank Limited 美国运通银行 OcBKn=8  
American Stock Exchange 美国证券交易所 ,'E+f%  
amortization 摊销 5w# Ceg9  
amount due from banks 存放银行同业的款项 nF8|*}w  
amount due from banks abroad 存放海外银行同业的款项 >*hY1@N1  
amount due from holding companies 控股公司欠款 t3dvHU&Z:  
amount due from local banks 存放本港银行同业的款项 1+f>t
v  
amount due to banks 银行同业的存款 NR*s7>  
amount due to banks abroad 海外银行同业的存款 |NsrO8H   
amount due to holding companies 控股公司存款 X \1grM  
amount due to local banks 本港银行同业的存款 dZ1/w 0<M2  
amount due to outport banks 外埠银行同业的存款 Vlk]  
amount for note issue 发行纸币的款额 y$f{P:!"{3  
amount of bond 担保契据的款额 m|}};8  
amount of consideration 代价款额 |V 3AA   
amount of contribution 供款数额 ;U02VguC  
amount of indebtedness 负债款额 0\N n.x%  
amount of principal of the loan 贷款本金额 eiNF?](3O  
amount of rates chargeable 应征差饷数额 =Qa*-*  
amount of share capital 股本额 ]CFh0N|(L  
amount of sums assured 承保款额 <)vjoRv  
amount of variation 变动幅度 Z uh!{_x;  
amount of vote 拨款数额 23F<f+2S  
amount payable 应付款额 vUX(h.}8  
amount receivable 应收款额 9&>)4HNd?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y~|C]O  
analysis 分析 a<W[???m/M  
ancillary risk 附属风险 w _*|u
 
annual account 周年帐目；周年帐目报表；年度决算；年结 errT7&@,A  
annual accounting date 年结日期 A1mxM5N  
annual allowance 每年免税额；年积金；年度津贴；年津 Dd(#
  
annual balance 年度余额 Guc~]
B  
annual disposable income 每年可动用收入 rM sd)  
annual estimates 周年预算 Hq[vh7Lux  
annual fee 年费 ^sWsP`DV  
annual general meeting 周年大会 ?\ qfuA9.  
annual growth rate 年增率；每年增长率 3M;[.b  
annual long-term supplement 长期个案每年补助金 @435K'!  
annual pensionable emolument 可供计算退休金的年薪 C Rd1zDB  
annual report 年报 tKnvNOhn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "I)*W8wTn  
annual return 周年报表；周年申报表；每年报税表格 cZ!%#Az  
Annual Return Rules 《周年报表规则》 @+9x8*~S'  
annual review of consumer prices 每年消费物价回顾 ]/o0 p  
annual roll-forward basis 逐年延展方式 u9t@%H)lZ  
annual salary 年薪 5eZ8$-&([  
annual statement 年度报表；年度决算表 +x7b9sHJ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^* xhbM;  
annuitant 年金受益人 HF3W,eaqK  
annuity 年金 h\jV@g$  
annuity contract 年金合约 hU:M]O0uw  
annuity on human life 人寿年金 ;W/K7}  
antecedent debt 先前的债项 HG1)q\Xd  
ante-dated cheque 倒填日期支票 nK@RFU6  
anticipated expenditure 预期开支 sd@JQ%O  
anticipated net profit 预期纯利 'w'PrM,:  
anticipated revenue 预期收入 7rc6  
anti-inflation measure 反通货膨胀措施 EXdx$I=X  
anti-inflationary stance 反通货膨胀立场 OZ/P@`kN.f  
apparent deficit 表面赤字 Po%+:0oX  
apparent financial solvency 表面偿债能力 D[m+=-  
apparent partner 表面合伙人 'Xl_,;W]  
application for personal assessment 个人入息课税申请书 SMMV$;O{9  
application of fund 资金应用 m.F \Mn  
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 PRs[!EB6  
appointed actuary 委任精算师 i; 8""A  
appointed auditor 委任核数师；委任审计师 "kLu]M<  
appointed trustee 委任的受托人 )zFPf]gz  
appointer 委任人 sXD.*D  
apportioned pro rata 按比例分摊 z!z+E%H^  
apportionment 分配；分摊 ewo
1^&#>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WBo|0(#  
apportionment formula 分摊方程式 xKilTh_.6  
apportionment of estate duty 遗产税的分摊 =F(fum;zH  
appraisal 估价；评估 %n^jho5  
appreciable growth 可观增长 ]BY^.!Y  
appreciable impact 显着影响 @~4Q\^;NX  
appreciable increase 可观增长 E3pnu.;U:_  
appreciation 增值；升值 e|`QW|9 .  
appreciation against other currencies 相对其他货币升值 GI&XL'K&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'T(7EL3$}  
appreciation tax 增值税 /rKdxsI*  
appropriation 拨款；拨用；拨付 u?OyvvpH  
appropriation account 拨款帐目 7J 0=HbH  
Appropriation Bill 拨款法案 : ryE`EhB  
appropriation-in-aid system 补助拨款办法 kRCuc}:SB  
approved assets 核准资产 So?ScX\lG  
approved basket stock 认可一篮子证券 {uurM`f}:  
approved budget 核准预算
`/zx2Tkk  
approved charitable donation 认可慈善捐款 lJ+05\pE  
approved charitable institution 认可慈善机构 ?s4-2g  
approved currency 核准货币；认可货币 ^)r^k8y'  
approved estimates 核准预算 ZnX]Q+w  
approved estimates of expenditure 核准开支预算 r
<Il;?S6  
approved overseas insurer 核准海外保险人 !xU1[,9  
approved overseas trust company 核准海外信托公司 _\HMF  
approved pooled investment fund 核准汇集投资基金 z9@Tg=#i  
approved provident fund scheme 认可公积金计划 s0}OsHAj  
approved provision 核准拨款 dQ4VpR9|;  
approved redeemable share 核准可赎回股份 T gpf0(  
approved regional stock 认可地区性证券 *z2G(Uac  
approved retirement scheme 认可退休金计划 ~16QdwK  
approved subordinated loan 核准附属贷款 ogcEv>0  
arbitrage 套戥；套汇；套利 0JQ0lzk1  
arbitrageur 套戥者；套汇者
ZRDY`eK  
arbitrary amount 临时款项 '=|2, H]  
arrangement 措施；安排；协定 \q2#ef@2  
arrears 欠款 hJqLH?Ri  
arrears of pay 欠付薪酬 ]9xuLJ)  
arrears of revenue 逾期未收税款；逾期未收的帐项 #Y*?
kTF  
articles of association 组织章程；组织细则；组织章程细则 }gk37_}X\I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |5uvmK  
ascertainment of profit 确定利润 RC_w 1:h  
"Asia Clear" “亚洲结算系统”