[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 RY>)eGJ  
allotment notice 股份配售通知；配股通知 'CP/ymf/a  
allotment of shares 股份分配 K<$wz/\  
allowable 可获宽免；免税的 /X(@|tk:  
allowable business loss 可扣除的营业亏损 `'z(--J}`  
allowable expenses 可扣税的支出 E"Ya-8d=  
allowance 免税额；津贴；备抵；准备金 jlYD~)
  
allowance for debts 债项的免税额 0!9?H1>  
allowance for depreciation by wear and tear 耗损折旧免税额 ^n\9AE3  
allowance for funeral expenses 殡殓费的免税额 FQ;4'B^k]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y#hga5  
allowance for repairs and outgoings 修葺及支出方面的免税额 _myg._[  
allowance to debtor 给债务人的津贴 4M;sD;3  
alteration of capital 资本更改 08TaFzP81  
alternate trustee 候补受托人 Z7tU0  
amalgamation 合并 (|yR o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jF%)Bhn(  
ambit of charges 征税范围；收费范围 /e-ka{WS  
amended valuation 经修订的估值 w.4u=e >Z4  
American Commodities Exchange 美国商品交易所 pFpQ\xc9$  
American Express Bank Limited 美国运通银行 8m#}S\m  
American Stock Exchange 美国证券交易所 F/Rng'l  
amortization 摊销 3a'Rs{qxn  
amount due from banks 存放银行同业的款项 _hAj2%SL  
amount due from banks abroad 存放海外银行同业的款项 9@KUqoX  
amount due from holding companies 控股公司欠款 XM$5S+e  
amount due from local banks 存放本港银行同业的款项 "D ts*  
amount due to banks 银行同业的存款 wMlf3Uz  
amount due to banks abroad 海外银行同业的存款 S5:"_U  
amount due to holding companies 控股公司存款 p9FA_(`^  
amount due to local banks 本港银行同业的存款 Bo\a  
amount due to outport banks 外埠银行同业的存款 jMm_A#V>p  
amount for note issue 发行纸币的款额 Ns+)Y^(5  
amount of bond 担保契据的款额 Nz(c"3T;  
amount of consideration 代价款额 QLn5#x~xb  
amount of contribution 供款数额 #~bU}[ {  
amount of indebtedness 负债款额 P#dG]NMf  
amount of principal of the loan 贷款本金额 .u&&H_ UmE  
amount of rates chargeable 应征差饷数额 b >hBct}  
amount of share capital 股本额 Hrd5p+j  
amount of sums assured 承保款额 9TYw@o5V  
amount of variation 变动幅度 IqvqvHxLX
 
amount of vote 拨款数额 #}[Sj-Vp  
amount payable 应付款额 Zd[y+$>  
amount receivable 应收款额 ]Ks]B2Osz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lKh2 LY=j  
analysis 分析 d&PE,$XC  
ancillary risk 附属风险 fWtb mUq  
annual account 周年帐目；周年帐目报表；年度决算；年结 h/0<:eZ*  
annual accounting date 年结日期 8k
+q7  
annual allowance 每年免税额；年积金；年度津贴；年津 ^]#Ptoz^(l  
annual balance 年度余额 p\\P50(-  
annual disposable income 每年可动用收入 ! /|0:QQi  
annual estimates 周年预算 UA69_E{JCH  
annual fee 年费  .G5NGB  
annual general meeting 周年大会 pz*/4  
annual growth rate 年增率；每年增长率 N3XVT{yo  
annual long-term supplement 长期个案每年补助金 U<ku_(2"#  
annual pensionable emolument 可供计算退休金的年薪 j:rs+1bc  
annual report 年报 %:'1_@Ot2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {<- ouD  
annual return 周年报表；周年申报表；每年报税表格 ZXssvjWQV}  
Annual Return Rules 《周年报表规则》 bik] JIM  
annual review of consumer prices 每年消费物价回顾 k=h/i8i2z  
annual roll-forward basis 逐年延展方式 K,lK\^y  
annual salary 年薪 E >l#0Zw  
annual statement 年度报表；年度决算表 3oppV_^JdT  
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 gZ`#tlA~  
annuitant 年金受益人 SHXa{-  
annuity 年金 7(A G]  
annuity contract 年金合约 = FtM;(\  
annuity on human life 人寿年金 7})!>p )  
antecedent debt 先前的债项 IEIxjek  
ante-dated cheque 倒填日期支票 J[& 7,}  
anticipated expenditure 预期开支 8T>3@kF  
anticipated net profit 预期纯利 S+_A <p  
anticipated revenue 预期收入 %mB!|'K%  
anti-inflation measure 反通货膨胀措施 n3HCd-z  
anti-inflationary stance 反通货膨胀立场 d!}jdt5
%  
apparent deficit 表面赤字 c"%_]7  
apparent financial solvency 表面偿债能力 |h^G$guw  
apparent partner 表面合伙人 ?FY@fO?es  
application for personal assessment 个人入息课税申请书 {jx#^n&5R  
application of fund 资金应用 Sg_-
OX@f  
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 dFI.`pB  
appointed actuary 委任精算师 HonAK  
appointed auditor 委任核数师；委任审计师 6S! lD=  
appointed trustee 委任的受托人
O9qKwn;q(  
appointer 委任人 Q?Bjq>  
apportioned pro rata 按比例分摊 )<}VP&:X  
apportionment 分配；分摊 =XRgT1>e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $dVgFot  
apportionment formula 分摊方程式 TeGLAt  
apportionment of estate duty 遗产税的分摊 4Rrw8Bw  
appraisal 估价；评估 3-9J"d!  
appreciable growth 可观增长 W)$|Hm:H  
appreciable impact 显着影响 xyz\;
3  
appreciable increase 可观增长 VxPTh\O*[  
appreciation 增值；升值 \DcC1W  
appreciation against other currencies 相对其他货币升值 eBYaq!t k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^;bGP.!p  
appreciation tax 增值税 =AnZ>6  
appropriation 拨款；拨用；拨付 }'w^<:RSy  
appropriation account 拨款帐目 YVZSKU  
Appropriation Bill 拨款法案 6&OonYsP  
appropriation-in-aid system 补助拨款办法 8&2gM  
approved assets 核准资产 rvoS52XG,  
approved basket stock 认可一篮子证券 e Lt Cxe  
approved budget 核准预算 ,h^;~|GT  
approved charitable donation 认可慈善捐款 ^Lg
{2hjj  
approved charitable institution 认可慈善机构 V"2AN3~&  
approved currency 核准货币；认可货币 qed!C  
approved estimates 核准预算 3$kv%uf{  
approved estimates of expenditure 核准开支预算 e~2*>5\:  
approved overseas insurer 核准海外保险人  ZZFI\o  
approved overseas trust company 核准海外信托公司 !g8.8(/t)  
approved pooled investment fund 核准汇集投资基金 {C0OrO2:  
approved provident fund scheme 认可公积金计划 $CQwBsYb=  
approved provision 核准拨款 %.6?\w1e  
approved redeemable share 核准可赎回股份 *>&N t  
approved regional stock 认可地区性证券 M;RnH##W  
approved retirement scheme 认可退休金计划 rfZ
j8R&  
approved subordinated loan 核准附属贷款 c;t(j'k`  
arbitrage 套戥；套汇；套利 8w@W8(3B  
arbitrageur 套戥者；套汇者 =|{,5="  
arbitrary amount 临时款项 Med"dHo7  
arrangement 措施；安排；协定 cnUU1Uz>  
arrears 欠款 6 peM4X  
arrears of pay 欠付薪酬 {' wU&!  
arrears of revenue 逾期未收税款；逾期未收的帐项 T=f;n;/>  
articles of association 组织章程；组织细则；组织章程细则 .+JPtL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z_,]fd=o  
ascertainment of profit 确定利润 -I$tx a/"|  
"Asia Clear" “亚洲结算系统”