[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 jcI&w#re  
allotment notice 股份配售通知；配股通知 BM(]QUxRd  
allotment of shares 股份分配 \[jq4`\$  
allowable 可获宽免；免税的 J,zO2572u  
allowable business loss 可扣除的营业亏损 v@wb"jdFi$  
allowable expenses 可扣税的支出 6e_dJ=_  
allowance 免税额；津贴；备抵；准备金 ~t^eiyv  
allowance for debts 债项的免税额 Oi:<~E[kz.  
allowance for depreciation by wear and tear 耗损折旧免税额 |]aE<`D  
allowance for funeral expenses 殡殓费的免税额 _L@2_
#h!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <
x&%
~6j  
allowance for repairs and outgoings 修葺及支出方面的免税额 1P(|[W1  
allowance to debtor 给债务人的津贴 ] Puy!Q  
alteration of capital 资本更改 $d,0=Ci  
alternate trustee 候补受托人 kiRa+w:  
amalgamation 合并 Wd
nIp!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZeEWp3vW  
ambit of charges 征税范围；收费范围 "h|'}7p  
amended valuation 经修订的估值 1&P<  
American Commodities Exchange 美国商品交易所 >-O/U5<!  
American Express Bank Limited 美国运通银行 fm^@i;D  
American Stock Exchange 美国证券交易所 \TF!S"V  
amortization 摊销 zcva-ze:;  
amount due from banks 存放银行同业的款项 g7&9"  
amount due from banks abroad 存放海外银行同业的款项 0 s70r  
amount due from holding companies 控股公司欠款 h68]=KyK  
amount due from local banks 存放本港银行同业的款项 P( ;?kg}0  
amount due to banks 银行同业的存款 WyZL9K{?  
amount due to banks abroad 海外银行同业的存款 ZvUC
I8  
amount due to holding companies 控股公司存款 |gsE2vV  
amount due to local banks 本港银行同业的存款 r YF #^  
amount due to outport banks 外埠银行同业的存款 JXw^/Y$  
amount for note issue 发行纸币的款额 sYdRh?Hq  
amount of bond 担保契据的款额 iC*F
  
amount of consideration 代价款额 @c~)W8  
amount of contribution 供款数额 h(F<h_  
amount of indebtedness 负债款额 :Dd$i_3=  
amount of principal of the loan 贷款本金额 5r?m&28X  
amount of rates chargeable 应征差饷数额 [Tnsr(Z  
amount of share capital 股本额 5bA)j!#)|X  
amount of sums assured 承保款额 efD)S92  
amount of variation 变动幅度 YFTjPBV  
amount of vote 拨款数额 /[9t`  
amount payable 应付款额 MCT'Nw@A  
amount receivable 应收款额 [|lB5gi4t!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @o-B{EH8  
analysis 分析 /'hCi]b@v  
ancillary risk 附属风险 Z(ZiFPx2Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 7#~+@'Oe  
annual accounting date 年结日期 #BQ.R,  
annual allowance 每年免税额；年积金；年度津贴；年津 NBF MN%  
annual balance 年度余额 !=y]Sv~h  
annual disposable income 每年可动用收入 YhRWz=l  
annual estimates 周年预算 P1zdK0TM  
annual fee 年费 Iu{kPyx  
annual general meeting 周年大会 Qjnd6uv{I  
annual growth rate 年增率；每年增长率 o=RM-tR`v  
annual long-term supplement 长期个案每年补助金 m] W5+  
annual pensionable emolument 可供计算退休金的年薪 i [ $0
a4  
annual report 年报 JMCW}bA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *-12VIG'H  
annual return 周年报表；周年申报表；每年报税表格 n3lE,b  
Annual Return Rules 《周年报表规则》 Lgz$]Jbl8  
annual review of consumer prices 每年消费物价回顾 gaf$uT2  
annual roll-forward basis 逐年延展方式 .>(Q)"v  
annual salary 年薪 zh$}~RG[  
annual statement 年度报表；年度决算表 k"N(o(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ||zb6|7I4  
annuitant 年金受益人 g!i45-n3gt  
annuity 年金 0I{
gJSK.,  
annuity contract 年金合约 'SYo_!  
annuity on human life 人寿年金 vfNAs>Xg"  
antecedent debt 先前的债项 fGv#s X  
ante-dated cheque 倒填日期支票 kqb0>rYa   
anticipated expenditure 预期开支 CdUAy|!`R  
anticipated net profit 预期纯利 bT6sb#"W  
anticipated revenue 预期收入 c! hwmy;  
anti-inflation measure 反通货膨胀措施
X]loJoM9  
anti-inflationary stance 反通货膨胀立场 YUf1N?z  
apparent deficit 表面赤字 ]?h`:,]  
apparent financial solvency 表面偿债能力 [DHoGy,P  
apparent partner 表面合伙人 O,<IGO  
application for personal assessment 个人入息课税申请书 yIb,,!y9{  
application of fund 资金应用 cV-1?h63  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 X1tXqHJF}  
appointed actuary 委任精算师 !vn1v) 6  
appointed auditor 委任核数师；委任审计师 7n o5b] \  
appointed trustee 委任的受托人 SI_iI71  
appointer 委任人 }YOL"<,:o  
apportioned pro rata 按比例分摊 ?%O3Oi Xz  
apportionment 分配；分摊 3jogD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,&Wn [G<2  
apportionment formula 分摊方程式 l/
y]nw  
apportionment of estate duty 遗产税的分摊 )s9',4$eK<  
appraisal 估价；评估 nJ?^?M'F%  
appreciable growth 可观增长 &ff&Y.q~  
appreciable impact 显着影响 ?4CNkk=v  
appreciable increase 可观增长 ^+SkCO  
appreciation 增值；升值 ^Cv^yTj;&  
appreciation against other currencies 相对其他货币升值 *[eL~oN.c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j%V["?)  
appreciation tax 增值税 U6[ang'l  
appropriation 拨款；拨用；拨付 $3X-rjQtW  
appropriation account 拨款帐目 -;;Z 'NM;8  
Appropriation Bill 拨款法案 <As9>5|%  
appropriation-in-aid system 补助拨款办法 YHV-|UNF  
approved assets 核准资产 >%Ee#m  
approved basket stock 认可一篮子证券 7*wVI+  
approved budget 核准预算 QHBtWQgS  
approved charitable donation 认可慈善捐款 qW_u  
approved charitable institution 认可慈善机构 8_H=^a>2  
approved currency 核准货币；认可货币 6+K_Z\  
approved estimates 核准预算 x\s,= n3z  
approved estimates of expenditure 核准开支预算 ?@6/Alk  
approved overseas insurer 核准海外保险人 WqrgRpM{  
approved overseas trust company 核准海外信托公司 `A/j1UWJ  
approved pooled investment fund 核准汇集投资基金 'z=
:[
#b  
approved provident fund scheme 认可公积金计划 R)Mt(gFZT_  
approved provision 核准拨款 'rb'7=z5  
approved redeemable share 核准可赎回股份 4*Z6}"  
approved regional stock 认可地区性证券 [O ",  
approved retirement scheme 认可退休金计划
d h^^G^  
approved subordinated loan 核准附属贷款 ~9Cz6yF  
arbitrage 套戥；套汇；套利 l]2
r)!Q7  
arbitrageur 套戥者；套汇者 rAQF9O[  
arbitrary amount 临时款项 Gi^Ha=?J%
 
arrangement 措施；安排；协定 "()sb?&  
arrears 欠款 VyG4(Xva  
arrears of pay 欠付薪酬 ^4v*W;Q  
arrears of revenue 逾期未收税款；逾期未收的帐项 7@%'wy&A  
articles of association 组织章程；组织细则；组织章程细则 Cup@TET35  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 SKY*.IW/Z  
ascertainment of profit 确定利润 K,xW6DiH  
"Asia Clear" “亚洲结算系统”