[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 Ox@ sI:CT  
allotment notice 股份配售通知；配股通知 *k19LI.5  
allotment of shares 股份分配 |m2X+s9  
allowable 可获宽免；免税的 yV"ZRrjO'Z  
allowable business loss 可扣除的营业亏损 *W kIq>  
allowable expenses 可扣税的支出 SCz(5[
MZJ  
allowance 免税额；津贴；备抵；准备金 1|ra&(=)  
allowance for debts 债项的免税额 8HP6+c%  
allowance for depreciation by wear and tear 耗损折旧免税额 <A# l 35  
allowance for funeral expenses 殡殓费的免税额 -Y='_4s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?yj6CL(,  
allowance for repairs and outgoings 修葺及支出方面的免税额 "U\4:k`:  
allowance to debtor 给债务人的津贴 kS!viJwtT  
alteration of capital 资本更改 >$ e9igwe  
alternate trustee 候补受托人 l\sU  
amalgamation 合并 V<j.xd7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ="g*\s?r  
ambit of charges 征税范围；收费范围 zSFDUZ]A3  
amended valuation 经修订的估值 l~M_S<4n  
American Commodities Exchange 美国商品交易所 D#o}cC.  
American Express Bank Limited 美国运通银行 D S'n  
American Stock Exchange 美国证券交易所 -UD\;D?$  
amortization 摊销 Iyyh!MVF  
amount due from banks 存放银行同业的款项 lgb?)=  
amount due from banks abroad 存放海外银行同业的款项 ma((2My'H  
amount due from holding companies 控股公司欠款 IEzaK  
amount due from local banks 存放本港银行同业的款项 ]Ei0d8Uo  
amount due to banks 银行同业的存款 'UYR5Y>  
amount due to banks abroad 海外银行同业的存款 $bs G]  
amount due to holding companies 控股公司存款 >2Kh0rIH  
amount due to local banks 本港银行同业的存款 X0n~-m"m  
amount due to outport banks 外埠银行同业的存款 1[yq0^\]M[  
amount for note issue 发行纸币的款额 E~_]Lfs)  
amount of bond 担保契据的款额 8f3vj K'  
amount of consideration 代价款额 Zib)P&  
amount of contribution 供款数额 oDU ;E  
amount of indebtedness 负债款额 [!U?}1YQ  
amount of principal of the loan 贷款本金额 l@ap]R  
amount of rates chargeable 应征差饷数额 .3MIcj=p  
amount of share capital 股本额 4'LB7}WG  
amount of sums assured 承保款额 Gqy,u3lE  
amount of variation 变动幅度 0JJS2oY/  
amount of vote 拨款数额 XGkkB  
amount payable 应付款额 n8DxB@DI  
amount receivable 应收款额 |K|h+fgG6*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _`pD`7:aI^  
analysis 分析 p f_mf.  
ancillary risk 附属风险 [ U wi  
annual account 周年帐目；周年帐目报表；年度决算；年结 DmOyBtj  
annual accounting date 年结日期 ^J\~XYg{7  
annual allowance 每年免税额；年积金；年度津贴；年津 Z%n(O(^L  
annual balance 年度余额 )u
qA(R>  
annual disposable income 每年可动用收入 Z%x\~)~  
annual estimates 周年预算 /0eYMG+K=  
annual fee 年费 W[}s o6  
annual general meeting 周年大会 vVgg0Y2  
annual growth rate 年增率；每年增长率 XB_B4X1R  
annual long-term supplement 长期个案每年补助金 MG{YrX)oi  
annual pensionable emolument 可供计算退休金的年薪 &zuG81F6  
annual report 年报 '_$uW&{NI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jr3ti>,xV  
annual return 周年报表；周年申报表；每年报税表格 j8sH#b7Z  
Annual Return Rules 《周年报表规则》 uy}%0vLo  
annual review of consumer prices 每年消费物价回顾 yOwA8^q  
annual roll-forward basis 逐年延展方式 Q"7Gy<  
annual salary 年薪 g=e71DXG2  
annual statement 年度报表；年度决算表 t2r?N}"P  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 bN3#{l-`  
annuitant 年金受益人 i}~SDY  
annuity 年金 v$ub~Q6W  
annuity contract 年金合约 m-jHze`D3  
annuity on human life 人寿年金 V3ndV-uQE  
antecedent debt 先前的债项 ScSZGs 5&  
ante-dated cheque 倒填日期支票 "XT"|KF|D  
anticipated expenditure 预期开支 =ID 2  
anticipated net profit 预期纯利 >B>CB3U  
anticipated revenue 预期收入 np4+"  
anti-inflation measure 反通货膨胀措施 k`x=D5s\  
anti-inflationary stance 反通货膨胀立场 7YAIA%8  
apparent deficit 表面赤字 +z$pg  
apparent financial solvency 表面偿债能力 a:_I
  
apparent partner 表面合伙人 Tdc3_<1  
application for personal assessment 个人入息课税申请书 "C*B
,D*}:  
application of fund 资金应用 JO@|*/mL  
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 )nd\7|5#  
appointed actuary 委任精算师 H&yD*@  
appointed auditor 委任核数师；委任审计师 ZKdeB3D  
appointed trustee 委任的受托人 ?}B:  
appointer 委任人 /QEiMrz@6  
apportioned pro rata 按比例分摊 :F?x)"WoQ+  
apportionment 分配；分摊 $8crN$ye  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \))=
gu)I  
apportionment formula 分摊方程式 g5q$A9.Jl  
apportionment of estate duty 遗产税的分摊 @p|$/Z%R,  
appraisal 估价；评估 dCFlM&(i  
appreciable growth 可观增长 >dM8aJzC  
appreciable impact 显着影响 z~\t|Z]G,|  
appreciable increase 可观增长 SZ_V^UX_  
appreciation 增值；升值 <vUVP\u~$  
appreciation against other currencies 相对其他货币升值 P%MfCpyj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wP/A^Rs  
appreciation tax 增值税 1R.4:Dn_  
appropriation 拨款；拨用；拨付 28OWNS M=  
appropriation account 拨款帐目 i
7LJ&g/)  
Appropriation Bill 拨款法案 -<#!DjV6(  
appropriation-in-aid system 补助拨款办法 BtY%r7^o  
approved assets 核准资产 Ux2U*a;  
approved basket stock 认可一篮子证券 \sA*V%n  
approved budget 核准预算 &J !aw  
approved charitable donation 认可慈善捐款 7zTqNnPnf  
approved charitable institution 认可慈善机构 ;<Km3  
approved currency 核准货币；认可货币 |([R'Orm  
approved estimates 核准预算 |~<N -~.C  
approved estimates of expenditure 核准开支预算 yE} dj)wd  
approved overseas insurer 核准海外保险人 k6Cn"2q <  
approved overseas trust company 核准海外信托公司 /b;K  
approved pooled investment fund 核准汇集投资基金 ai*b:Q  
approved provident fund scheme 认可公积金计划 nmjm<Bu  
approved provision 核准拨款 S.|FL%;  
approved redeemable share 核准可赎回股份  d^|0R  
approved regional stock 认可地区性证券 `)4a[thp  
approved retirement scheme 认可退休金计划 =xianQ<lK  
approved subordinated loan 核准附属贷款 ,DnYtIERo  
arbitrage 套戥；套汇；套利 l?*r5[O>n  
arbitrageur 套戥者；套汇者 W9zE{)Sc~  
arbitrary amount 临时款项 MK}-< &v  
arrangement 措施；安排；协定 H0"=Vs,n  
arrears 欠款 Qju`e Eo  
arrears of pay 欠付薪酬 -p-0;Hy  
arrears of revenue 逾期未收税款；逾期未收的帐项 H g5++.Bp  
articles of association 组织章程；组织细则；组织章程细则 /Y^8SO4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `3q;~ 9  
ascertainment of profit 确定利润 $WW)bP d4^  
"Asia Clear" “亚洲结算系统”