[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 Kr 'f-{  
allotment notice 股份配售通知；配股通知 "|Fy+'5}  
allotment of shares 股份分配 MiT}L  
allowable 可获宽免；免税的 nL@KX>  
allowable business loss 可扣除的营业亏损 xp'_%n~K@  
allowable expenses 可扣税的支出 oeSN9O  
allowance 免税额；津贴；备抵；准备金 ',3HlOJ:  
allowance for debts 债项的免税额 k-V,~c  
allowance for depreciation by wear and tear 耗损折旧免税额 sKz`aqI  
allowance for funeral expenses 殡殓费的免税额 UrlM%Jnq1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5S Xn?  
allowance for repairs and outgoings 修葺及支出方面的免税额 VpfUm
?Nq  
allowance to debtor 给债务人的津贴 WtQ8X|\`  
alteration of capital 资本更改 _8f
r6tO+  
alternate trustee 候补受托人 J2q,7wI#  
amalgamation 合并 UsGa  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @}_WE,r  
ambit of charges 征税范围；收费范围 [AH6~-\x  
amended valuation 经修订的估值 -\ZcOXpMx=  
American Commodities Exchange 美国商品交易所 CZnK8&VDY  
American Express Bank Limited 美国运通银行 t- u VZ!`\  
American Stock Exchange 美国证券交易所 # ?1Sm/5k`  
amortization 摊销 $C TSnlPq  
amount due from banks 存放银行同业的款项 wS+V]`b  
amount due from banks abroad 存放海外银行同业的款项 .M,RFC  
amount due from holding companies 控股公司欠款 -50HB`t  
amount due from local banks 存放本港银行同业的款项 m p<1yY]  
amount due to banks 银行同业的存款 spU)]4P&  
amount due to banks abroad 海外银行同业的存款 ^L1L=c;,  
amount due to holding companies 控股公司存款 6K cD&S/  
amount due to local banks 本港银行同业的存款 iUMY!eqp  
amount due to outport banks 外埠银行同业的存款 m^'uipa\  
amount for note issue 发行纸币的款额 .Xm(D>>k  
amount of bond 担保契据的款额 LZPuDf~/  
amount of consideration 代价款额 nMDxH$O  
amount of contribution 供款数额 :.(;<b<\  
amount of indebtedness 负债款额 ^ PI
5L  
amount of principal of the loan 贷款本金额 ELrsx{p:  
amount of rates chargeable 应征差饷数额 rqv))Zo`  
amount of share capital 股本额 W)' *m-I  
amount of sums assured 承保款额 7e7 M@8+4  
amount of variation 变动幅度 tMj;s^P1  
amount of vote 拨款数额 g71[6<D  
amount payable 应付款额 *vgl*k?)  
amount receivable 应收款额 ZZQG?("S'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -?]W*f  
analysis 分析 A,i75kd  
ancillary risk 附属风险 (%iRaw7hp  
annual account 周年帐目；周年帐目报表；年度决算；年结 _0+0#! J!  
annual accounting date 年结日期 !-s!f
&_  
annual allowance 每年免税额；年积金；年度津贴；年津 I8oo~2Qw  
annual balance 年度余额 jF`BjxrG  
annual disposable income 每年可动用收入 l1ZY1#%j  
annual estimates 周年预算 T5urZq*R  
annual fee 年费 6
nhMP$h  
annual general meeting 周年大会 \txbhWN  
annual growth rate 年增率；每年增长率 (mxT2"fC  
annual long-term supplement 长期个案每年补助金 B1]bRxwn?  
annual pensionable emolument 可供计算退休金的年薪 Li*eGlId  
annual report 年报 *5bLe'^\|K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \xg]oKbn  
annual return 周年报表；周年申报表；每年报税表格 ?!qY,9lhH  
Annual Return Rules 《周年报表规则》 'mI'dG  
annual review of consumer prices 每年消费物价回顾 f%5zBYCgC  
annual roll-forward basis 逐年延展方式 IH$0)g;s  
annual salary 年薪 3+>G#W~  
annual statement 年度报表；年度决算表 1[_mEtM:]B  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 V"cKJ;s  
annuitant 年金受益人 A+@ &"  
annuity 年金 zMIT}$L  
annuity contract 年金合约 ] weoTn:  
annuity on human life 人寿年金 4|A>b})H  
antecedent debt 先前的债项 CctJFcEZ  
ante-dated cheque 倒填日期支票 %;#^l+UB  
anticipated expenditure 预期开支 6c0>gUQx-  
anticipated net profit 预期纯利 M X>[^
}n  
anticipated revenue 预期收入 keRE==(D  
anti-inflation measure 反通货膨胀措施 h
|X^dQb]  
anti-inflationary stance 反通货膨胀立场 lKk/p^:  
apparent deficit 表面赤字 ?` SUQm  
apparent financial solvency 表面偿债能力 c8Z wr]DF  
apparent partner 表面合伙人 Uye|9/w8 !  
application for personal assessment 个人入息课税申请书 UH7jP#W%=  
application of fund 资金应用 w+1Gs ;  
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 q7u'_R,;  
appointed actuary 委任精算师 ;#w3{ NB  
appointed auditor 委任核数师；委任审计师 \EseGgd21  
appointed trustee 委任的受托人 Vh>Z,()>>@  
appointer 委任人  !3T&4t  
apportioned pro rata 按比例分摊 8enEA^  
apportionment 分配；分摊 F R|&^j6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |>@W ]CX[  
apportionment formula 分摊方程式 q -8t'7  
apportionment of estate duty 遗产税的分摊 pW4 cX  
appraisal 估价；评估 Z`YJBcXR  
appreciable growth 可观增长 &^4++  
appreciable impact 显着影响 O|_h_I-2  
appreciable increase 可观增长 9m
Z  
appreciation 增值；升值 A 7[:5$  
appreciation against other currencies 相对其他货币升值 F5S@I;   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gv5*!eI  
appreciation tax 增值税 B=|cS;bM$3  
appropriation 拨款；拨用；拨付 :1S l"?xU  
appropriation account 拨款帐目 }1IpON  
Appropriation Bill 拨款法案 m,fAeln  
appropriation-in-aid system 补助拨款办法 cX3lt5  
approved assets 核准资产 Xr
Z *1V  
approved basket stock 认可一篮子证券 n]he-NHP  
approved budget 核准预算 eYx Kp!f  
approved charitable donation 认可慈善捐款 |JCU<_<  
approved charitable institution 认可慈善机构 S6fbf>[  
approved currency 核准货币；认可货币 g}]t[}s1]  
approved estimates 核准预算 P;4w*((} ~  
approved estimates of expenditure 核准开支预算 Jaz?Ys|S  
approved overseas insurer 核准海外保险人 V')0 Mr  
approved overseas trust company 核准海外信托公司 nT2)E&U6%  
approved pooled investment fund 核准汇集投资基金 ToYAW,U[d  
approved provident fund scheme 认可公积金计划 l&?ii68/  
approved provision 核准拨款 Z1"
v}g  
approved redeemable share 核准可赎回股份 v0L\0&+  
approved regional stock 认可地区性证券 Ewg:HX7<(  
approved retirement scheme 认可退休金计划 ~Jf{4*>y  
approved subordinated loan 核准附属贷款 NO :a;  
arbitrage 套戥；套汇；套利 ,a#EW+" Z  
arbitrageur 套戥者；套汇者 >t7x>_~   
arbitrary amount 临时款项 ;| 1$Q!4  
arrangement 措施；安排；协定 * RtgC/  
arrears 欠款 z?35=%~w   
arrears of pay 欠付薪酬 kBN+4Dr/$  
arrears of revenue 逾期未收税款；逾期未收的帐项 5eWwgA  
articles of association 组织章程；组织细则；组织章程细则
<F04GO\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K$d$m <  
ascertainment of profit 确定利润 cph:y  
"Asia Clear" “亚洲结算系统”