[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 ]'Y vI!r  
allotment notice 股份配售通知；配股通知 /BC(O[P  
allotment of shares 股份分配 [ bv>(a_,  
allowable 可获宽免；免税的 51.! S  
allowable business loss 可扣除的营业亏损 J;+AG^U<  
allowable expenses 可扣税的支出 77/&M^0  
allowance 免税额；津贴；备抵；准备金 `5}XmSJ?5  
allowance for debts 债项的免税额 i9}n\r0=c  
allowance for depreciation by wear and tear 耗损折旧免税额 d
R2#n  
allowance for funeral expenses 殡殓费的免税额 rg U$&O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?_9cFo59:  
allowance for repairs and outgoings 修葺及支出方面的免税额 B.2F\ub g  
allowance to debtor 给债务人的津贴 9k.
LV/Y  
alteration of capital 资本更改 S!gV\gEbDj  
alternate trustee 候补受托人 75vd ]45as  
amalgamation 合并 S9X
~<!]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2GRh8G&5  
ambit of charges 征税范围；收费范围 )fSQTbB;0  
amended valuation 经修订的估值 vPuPSE%M  
American Commodities Exchange 美国商品交易所 =8OPjcX.V  
American Express Bank Limited 美国运通银行 b;\qF&T  
American Stock Exchange 美国证券交易所 w
?kdM1T  
amortization 摊销 *LJN2;  
amount due from banks 存放银行同业的款项 (n7v $A  
amount due from banks abroad 存放海外银行同业的款项 GC ul6,w  
amount due from holding companies 控股公司欠款 4)Y=)#=  
amount due from local banks 存放本港银行同业的款项 Z[8{V  
amount due to banks 银行同业的存款 s] Z/0:`  
amount due to banks abroad 海外银行同业的存款 ,Zjb bBZ  
amount due to holding companies 控股公司存款 )_!t9gn*wr  
amount due to local banks 本港银行同业的存款 NC::;e  
amount due to outport banks 外埠银行同业的存款 Tysh~C|1  
amount for note issue 发行纸币的款额 j
i{V#  
amount of bond 担保契据的款额 UNLy{0tA  
amount of consideration 代价款额 mMO:m8W  
amount of contribution 供款数额 #tG /{R  
amount of indebtedness 负债款额 jTk !wm=  
amount of principal of the loan 贷款本金额  $oK,&_  
amount of rates chargeable 应征差饷数额 *1iJa  
amount of share capital 股本额 @;x|+@ r  
amount of sums assured 承保款额 :pQZ) bF  
amount of variation 变动幅度 _5#f9,m1  
amount of vote 拨款数额 l'-dB  
amount payable 应付款额 J'tc5Ip!}V  
amount receivable 应收款额 b8)>:F   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 reLYtv  
analysis 分析 y6Xfddd61  
ancillary risk 附属风险 Uj}iMw,  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z[KXDQn8  
annual accounting date 年结日期 $A6'YgK  
annual allowance 每年免税额；年积金；年度津贴；年津 g<oSTAw  
annual balance 年度余额 `/ix[:}m^  
annual disposable income 每年可动用收入 k V"'; a  
annual estimates 周年预算 m *8[I  
annual fee 年费 &O5%6Sv3d  
annual general meeting 周年大会 LoUi Yf  
annual growth rate 年增率；每年增长率 esmQ\QQ^1  
annual long-term supplement 长期个案每年补助金 ->&AJI0  
annual pensionable emolument 可供计算退休金的年薪 _7.Wz7]b  
annual report 年报 k7)H%31;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tDFN *#(  
annual return 周年报表；周年申报表；每年报税表格 ?,NZ/n  
Annual Return Rules 《周年报表规则》 C/%umazP9  
annual review of consumer prices 每年消费物价回顾 dsqqq,>Q  
annual roll-forward basis 逐年延展方式 tUv@4<~,/  
annual salary 年薪 DIodQkF  
annual statement 年度报表；年度决算表 x-) D@dw<  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ("o<D{A  
annuitant 年金受益人 VztalwI  
annuity 年金 
]OZZPo  
annuity contract 年金合约 =UA-&x@  
annuity on human life 人寿年金 |{cdXbr  
antecedent debt 先前的债项 By6C+)up  
ante-dated cheque 倒填日期支票 ')I/
D4v  
anticipated expenditure 预期开支 :6PWU$z$7  
anticipated net profit 预期纯利 ^sd+s ~xx  
anticipated revenue 预期收入 \\ M2_mT  
anti-inflation measure 反通货膨胀措施 LlL\7?_;  
anti-inflationary stance 反通货膨胀立场 Z'<=06  
apparent deficit 表面赤字 "t~I;%$[  
apparent financial solvency 表面偿债能力 5+:b#B  
apparent partner 表面合伙人 hJ#U;
GL  
application for personal assessment 个人入息课税申请书 ~;#J&V@D  
application of fund 资金应用 ~ C6<75  
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 wA) NB  
appointed actuary 委任精算师 zTrAk5E  
appointed auditor 委任核数师；委任审计师 }
Y[Z`w  
appointed trustee 委任的受托人 //`heFuc]>  
appointer 委任人 "Q
'#V!  
apportioned pro rata 按比例分摊 r Y|'<$wvg  
apportionment 分配；分摊 ?mS798=f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7J./SBhB  
apportionment formula 分摊方程式 016l$K4  
apportionment of estate duty 遗产税的分摊 |gx{un`  
appraisal 估价；评估 i68'|4o  
appreciable growth 可观增长 6G7B&"&  
appreciable impact 显着影响 rX%#Q\
0h  
appreciable increase 可观增长 8qp!S1Qnv  
appreciation 增值；升值 (qlIQC  
appreciation against other currencies 相对其他货币升值 b|n%l5 1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Tz+2g&+  
appreciation tax 增值税 ?2OT:/I,  
appropriation 拨款；拨用；拨付 4z Af|Je  
appropriation account 拨款帐目 rAIX(2@cR_  
Appropriation Bill 拨款法案 g$kK)z  
appropriation-in-aid system 补助拨款办法 ;SeDxyKG  
approved assets 核准资产 p9XHYf72  
approved basket stock 认可一篮子证券 <|k!wfHL  
approved budget 核准预算 D}px=?  
approved charitable donation 认可慈善捐款 n99:2r_  
approved charitable institution 认可慈善机构 f( hK>H  
approved currency 核准货币；认可货币 vTQQd@  
approved estimates 核准预算 ?c"No|@+  
approved estimates of expenditure 核准开支预算 Crh5^?  
approved overseas insurer 核准海外保险人 cQzd0X  
approved overseas trust company 核准海外信托公司 uf\Hh -+p  
approved pooled investment fund 核准汇集投资基金 gl :vJD  
approved provident fund scheme 认可公积金计划 ~Y O')  
approved provision 核准拨款 .}kUD]pW  
approved redeemable share 核准可赎回股份 f[.RAHjk  
approved regional stock 认可地区性证券 468LVe?0  
approved retirement scheme 认可退休金计划 >pO[S [  
approved subordinated loan 核准附属贷款 ?`AzgM[I  
arbitrage 套戥；套汇；套利 B@e,3:  
arbitrageur 套戥者；套汇者 ii2X7Q  
arbitrary amount 临时款项 o DPs xw  
arrangement 措施；安排；协定 %;^[WT`,  
arrears 欠款 5|NM]8^^0[  
arrears of pay 欠付薪酬 ^=bJ _'  
arrears of revenue 逾期未收税款；逾期未收的帐项 HGfYL')Z  
articles of association 组织章程；组织细则；组织章程细则 k^z)Vu|f.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 idvEE
6I@  
ascertainment of profit 确定利润 ].pz  
"Asia Clear" “亚洲结算系统”