[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 _<3:vyfdC  
allotment notice 股份配售通知；配股通知 sV77WF  
allotment of shares 股份分配 T`WFY  
allowable 可获宽免；免税的 WVo%'DtF`  
allowable business loss 可扣除的营业亏损 '2.F-~  
allowable expenses 可扣税的支出 :+R||qi  
allowance 免税额；津贴；备抵；准备金 Ws1<Jt3/."  
allowance for debts 债项的免税额 %@r
h\Z  
allowance for depreciation by wear and tear 耗损折旧免税额 _;@kS<\N  
allowance for funeral expenses 殡殓费的免税额 x]
{h$yI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6,c,i;
J_  
allowance for repairs and outgoings 修葺及支出方面的免税额 e=F' O] 5  
allowance to debtor 给债务人的津贴 L50`,,WF  
alteration of capital 资本更改 'bT9AV%  
alternate trustee 候补受托人 MA1,;pv6  
amalgamation 合并 +h9CcBd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]X-ZRmB`  
ambit of charges 征税范围；收费范围 I
O6i  
amended valuation 经修订的估值 sJ0y3)PQ  
American Commodities Exchange 美国商品交易所 {+r?gJ  
American Express Bank Limited 美国运通银行 ^SjGNg^ 7D  
American Stock Exchange 美国证券交易所 c}{e,t  
amortization 摊销 c9'#G>&h~^  
amount due from banks 存放银行同业的款项 lI5{]?'  
amount due from banks abroad 存放海外银行同业的款项 %3C,jg  
amount due from holding companies 控股公司欠款 ]XP[tLYY  
amount due from local banks 存放本港银行同业的款项 $9l3DJ  
amount due to banks 银行同业的存款 ;N/c5+  
amount due to banks abroad 海外银行同业的存款 =1esUO[nx  
amount due to holding companies 控股公司存款 "1[N;|xa  
amount due to local banks 本港银行同业的存款 ~ R*6w($  
amount due to outport banks 外埠银行同业的存款 \?
C(fpR  
amount for note issue 发行纸币的款额 0dgR;Dl(  
amount of bond 担保契据的款额 g
bInSp`4  
amount of consideration 代价款额 VK
NCK  
amount of contribution 供款数额 Dn6D kD!  
amount of indebtedness 负债款额 :
#gz)r  
amount of principal of the loan 贷款本金额 4 5Ql7~  
amount of rates chargeable 应征差饷数额 v =u|D $  
amount of share capital 股本额 Y&j6;2-Z  
amount of sums assured 承保款额
nxH
$$}9  
amount of variation 变动幅度 o?%x!m>  
amount of vote 拨款数额 fB:M'A'  
amount payable 应付款额 .KB*u*h  
amount receivable 应收款额 =L
T({8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~ib#x~Db  
analysis 分析 6}|vfw  
ancillary risk 附属风险 _QErQ ^`  
annual account 周年帐目；周年帐目报表；年度决算；年结 o+tY[UX  
annual accounting date 年结日期 QOP*vH >J  
annual allowance 每年免税额；年积金；年度津贴；年津 ++kiCoC  
annual balance 年度余额 -bj1y2)n  
annual disposable income 每年可动用收入 y'+^ ME$H  
annual estimates 周年预算 g`Rs;  
annual fee 年费 c{852R  
annual general meeting 周年大会 !?+3jzG  
annual growth rate 年增率；每年增长率 o%|1D'f^  
annual long-term supplement 长期个案每年补助金 ^Krkf4fO  
annual pensionable emolument 可供计算退休金的年薪 w6cPd'  
annual report 年报 fx}R7GN2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _>aesp%  
annual return 周年报表；周年申报表；每年报税表格 MP3E]T~:  
Annual Return Rules 《周年报表规则》 b;}MA7=  
annual review of consumer prices 每年消费物价回顾 9j,zaGD0  
annual roll-forward basis 逐年延展方式 =9)ypI-2  
annual salary 年薪 i/$lOde  
annual statement 年度报表；年度决算表 @TH \hr]  
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 #h&?wE>  
annuitant 年金受益人 s/T5aJR  
annuity 年金 J*;t{M5  
annuity contract 年金合约 OE[/sv  
annuity on human life 人寿年金 2N]y)S_<V  
antecedent debt 先前的债项 :WxMv~e{U  
ante-dated cheque 倒填日期支票 \u)(+t{  
anticipated expenditure 预期开支 i 9b^\&&  
anticipated net profit 预期纯利 mj,r@@k:=+  
anticipated revenue 预期收入 HK-?<$Yc  
anti-inflation measure 反通货膨胀措施 $]T7Iwk  
anti-inflationary stance 反通货膨胀立场 u_[Zu8  
apparent deficit 表面赤字 fD RQ(}  
apparent financial solvency 表面偿债能力 .CYq+^  
apparent partner 表面合伙人 [lnN~#(Y  
application for personal assessment 个人入息课税申请书 2 Sr'B;`p  
application of fund 资金应用 3!}#@<j  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Fj5^_2MU:  
appointed actuary 委任精算师 %\^x3wP&o\  
appointed auditor 委任核数师；委任审计师 xp39TiXJ*  
appointed trustee 委任的受托人 V]<dh|x  
appointer 委任人 zMG4oRPP  
apportioned pro rata 按比例分摊 8=SNLO  
apportionment 分配；分摊 D!-zQ`^   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  /!9949XV  
apportionment formula 分摊方程式 te:VYP  
apportionment of estate duty 遗产税的分摊 V}JW@  
appraisal 估价；评估 =]^*-f}J9  
appreciable growth 可观增长 i'57 |;?  
appreciable impact 显着影响 ,wFLOfV@  
appreciable increase 可观增长 HN3 yA1<[V  
appreciation 增值；升值 ]xS< \{og  
appreciation against other currencies 相对其他货币升值 LCdc7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wY=ky629  
appreciation tax 增值税 F>}).qx  
appropriation 拨款；拨用；拨付 "2; UXX-H  
appropriation account 拨款帐目 J:Qp(s-N^:  
Appropriation Bill 拨款法案 L,l+1`Jz  
appropriation-in-aid system 补助拨款办法 i|=XW6J%  
approved assets 核准资产 I,#U _  
approved basket stock 认可一篮子证券 9XoKOR(  
approved budget 核准预算 :l7\7IT  
approved charitable donation 认可慈善捐款 !^N/n5eoz  
approved charitable institution 认可慈善机构 H(g&+Wcu=  
approved currency 核准货币；认可货币 xE9s=}  
approved estimates 核准预算  CZuxH  
approved estimates of expenditure 核准开支预算 a$KM q>  
approved overseas insurer 核准海外保险人 dXOjaS# ~  
approved overseas trust company 核准海外信托公司 cAL&>T  
approved pooled investment fund 核准汇集投资基金 Oa7 W&wi  
approved provident fund scheme 认可公积金计划 %%f=aPw  
approved provision 核准拨款 ]]]7"a  
approved redeemable share 核准可赎回股份 sX=!o})0  
approved regional stock 认可地区性证券 F-ZD6l 9O  
approved retirement scheme 认可退休金计划 mtF&Z\ag  
approved subordinated loan 核准附属贷款 7N""w5  
arbitrage 套戥；套汇；套利 4o|~KX8Qz  
arbitrageur 套戥者；套汇者 l"vT@g|  
arbitrary amount 临时款项 k"n
#4o:  
arrangement 措施；安排；协定 $]hf2Yr(  
arrears 欠款 * JDc1$H0  
arrears of pay 欠付薪酬 U} g%`<  
arrears of revenue 逾期未收税款；逾期未收的帐项 m4%m0"Z  
articles of association 组织章程；组织细则；组织章程细则 }??q{B@v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k4`v(au^  
ascertainment of profit 确定利润 :<j f}[w!  
"Asia Clear" “亚洲结算系统”