[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 o3x fif  
allotment notice 股份配售通知；配股通知 ^*+-0b;[G  
allotment of shares 股份分配 z9P;HGuZ  
allowable 可获宽免；免税的
DX4"}w  
allowable business loss 可扣除的营业亏损 `|g*T~; kC  
allowable expenses 可扣税的支出 =U<6TP]{  
allowance 免税额；津贴；备抵；准备金 m~ l[Y  
allowance for debts 债项的免税额 q NE(@at  
allowance for depreciation by wear and tear 耗损折旧免税额 gj<Y+Dv>  
allowance for funeral expenses 殡殓费的免税额 4I<U5@a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Odj4)   
allowance for repairs and outgoings 修葺及支出方面的免税额 G~|Z(}H  
allowance to debtor 给债务人的津贴 4@ =l'Fw  
alteration of capital 资本更改 x $=-lB  
alternate trustee 候补受托人 +]NPxUa  
amalgamation 合并 Q.`O;D}x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o9D]\PdL>  
ambit of charges 征税范围；收费范围 <aEY=IF4  
amended valuation 经修订的估值 S !wY6z  
American Commodities Exchange 美国商品交易所 bx8|_K*^  
American Express Bank Limited 美国运通银行 o 2sOf  
American Stock Exchange 美国证券交易所 H:&|q+K=#  
amortization 摊销 T<=]Vg)^r"  
amount due from banks 存放银行同业的款项 =_Y#uE$  
amount due from banks abroad 存放海外银行同业的款项 J#tY$PE  
amount due from holding companies 控股公司欠款 KgMW  
amount due from local banks 存放本港银行同业的款项 iPoDesp  
amount due to banks 银行同业的存款 jM DG  
amount due to banks abroad 海外银行同业的存款 I%fz^:[#<  
amount due to holding companies 控股公司存款 ,c\3b)ax  
amount due to local banks 本港银行同业的存款 "lJ[H=\  
amount due to outport banks 外埠银行同业的存款 MGzuQrl{H  
amount for note issue 发行纸币的款额 y $K#M  
amount of bond 担保契据的款额 b#<@&0KE  
amount of consideration 代价款额 BXf.^s{H  
amount of contribution 供款数额 >9v?p=  
amount of indebtedness 负债款额 Ni4*V3VB  
amount of principal of the loan 贷款本金额
*l-(tp5  
amount of rates chargeable 应征差饷数额 ,`lVB#|  
amount of share capital 股本额 Cyw cJ  
amount of sums assured 承保款额 Ltt+BUJc  
amount of variation 变动幅度 /6%<97/d  
amount of vote 拨款数额 8O5@FU 3  
amount payable 应付款额 ORo +=2  
amount receivable 应收款额 )~X*&(7RR}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0Tm"Zh?B|  
analysis 分析 CdN,R"V0$@  
ancillary risk 附属风险 v9[[T6t/'  
annual account 周年帐目；周年帐目报表；年度决算；年结 iVKX *kqc  
annual accounting date 年结日期 n^7$ST#'bV  
annual allowance 每年免税额；年积金；年度津贴；年津 V\V:uo(C  
annual balance 年度余额 jGtoc,\X
 
annual disposable income 每年可动用收入 dU~DlaEy(  
annual estimates 周年预算 EFgs}BV_9  
annual fee 年费 6jIW)C  
annual general meeting 周年大会 gTp){  
annual growth rate 年增率；每年增长率 u,6 'yB'u  
annual long-term supplement 长期个案每年补助金 !y>MchNv  
annual pensionable emolument 可供计算退休金的年薪 G 39  
annual report 年报 !PfIe94{`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u$ZahN!  
annual return 周年报表；周年申报表；每年报税表格 2_4m}T3  
Annual Return Rules 《周年报表规则》 cQaEh1n  
annual review of consumer prices 每年消费物价回顾 !:[kS1s>M  
annual roll-forward basis 逐年延展方式 AF qut  
annual salary 年薪 /Nh:O  
annual statement 年度报表；年度决算表 ?V}AwLX}  
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 wb>>bV+U  
annuitant 年金受益人 o9:GKc  
annuity 年金 MO{6B#(<F  
annuity contract 年金合约 `2Buf8|a,  
annuity on human life 人寿年金 ?'_Q^O>  
antecedent debt 先前的债项 2HNH@K  
ante-dated cheque 倒填日期支票 dpBG)Xzoyv  
anticipated expenditure 预期开支 a%-P^M;a2  
anticipated net profit 预期纯利 z.9 #AN=&[  
anticipated revenue 预期收入 @'Er&[P  
anti-inflation measure 反通货膨胀措施 i8`&XGEd  
anti-inflationary stance 反通货膨胀立场 .kT5 4U;{  
apparent deficit 表面赤字 fU+A~oL%I  
apparent financial solvency 表面偿债能力 L}&U%eD  
apparent partner 表面合伙人 FshQ OFW  
application for personal assessment 个人入息课税申请书 [1Dg_
>lz  
application of fund 资金应用 aQ ~  
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 1f 0"z1
 
appointed actuary 委任精算师 R,hX *yVq  
appointed auditor 委任核数师；委任审计师 9^m& [Z  
appointed trustee 委任的受托人 NC; 4  
appointer 委任人 w@
Pc7$EP  
apportioned pro rata 按比例分摊 }{^i*T5rl  
apportionment 分配；分摊 6N4/p=lE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /: a~;i  
apportionment formula 分摊方程式  _"ysJ&  
apportionment of estate duty 遗产税的分摊 &/7 AW(?  
appraisal 估价；评估 N~-N Q  
appreciable growth 可观增长 ;a+>><x]  
appreciable impact 显着影响 *R*Tmo"  
appreciable increase 可观增长 ;X u&['  
appreciation 增值；升值 _|MY/SN4A  
appreciation against other currencies 相对其他货币升值 'iN8JO>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =;{v
fjj  
appreciation tax 增值税 -v9V/LJ  
appropriation 拨款；拨用；拨付 f8E S GU  
appropriation account 拨款帐目 Dg_/Iu>OAE  
Appropriation Bill 拨款法案 dG|srgk+  
appropriation-in-aid system 补助拨款办法 ;bd\XHwMUP  
approved assets 核准资产 7 :s6W%W1*  
approved basket stock 认可一篮子证券 xA nAW  
approved budget 核准预算 K<b -|t9f  
approved charitable donation 认可慈善捐款 _Gy*";E  
approved charitable institution 认可慈善机构 35yhe:$nf  
approved currency 核准货币；认可货币 Vkex&?>v$  
approved estimates 核准预算 bwo"s[w  
approved estimates of expenditure 核准开支预算 O{rgZ/4Au  
approved overseas insurer 核准海外保险人 apUV6h-v  
approved overseas trust company 核准海外信托公司 S<Q6b_D  
approved pooled investment fund 核准汇集投资基金 l[^bo/  
approved provident fund scheme 认可公积金计划 `xkJ.,#Io  
approved provision 核准拨款 &^thKXEC  
approved redeemable share 核准可赎回股份 |pr~Ohz  
approved regional stock 认可地区性证券 nX>k}&^L  
approved retirement scheme 认可退休金计划 \O?#gW\tR  
approved subordinated loan 核准附属贷款 =5_8f  
arbitrage 套戥；套汇；套利 {S\cpCI`  
arbitrageur 套戥者；套汇者 B$Jn|J"/6  
arbitrary amount 临时款项 hNFMuv  
arrangement 措施；安排；协定 oZ%t!Fl1  
arrears 欠款 Tk/K7h^  
arrears of pay 欠付薪酬 Arz> P@EQ  
arrears of revenue 逾期未收税款；逾期未收的帐项 n$}c+1   
articles of association 组织章程；组织细则；组织章程细则 1K,bmb xRt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^zqz$G#  
ascertainment of profit 确定利润 W.o W=<  
"Asia Clear" “亚洲结算系统”