[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 DdDw Mq  
allotment notice 股份配售通知；配股通知 O(q1R#n-}+  
allotment of shares 股份分配 t)o!OEnE  
allowable 可获宽免；免税的 WX<),u2@  
allowable business loss 可扣除的营业亏损 :'p+Ql~c  
allowable expenses 可扣税的支出 Mtxn@m{i;"  
allowance 免税额；津贴；备抵；准备金 6+
`+$s0  
allowance for debts 债项的免税额 4UP#~  
allowance for depreciation by wear and tear 耗损折旧免税额 {[&$W8Li  
allowance for funeral expenses 殡殓费的免税额 =E$Hq4I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xNDX(_U>\  
allowance for repairs and outgoings 修葺及支出方面的免税额 OwRH :l  
allowance to debtor 给债务人的津贴 x[L/d"Wf  
alteration of capital 资本更改 _UU-  
alternate trustee 候补受托人  {}x{ OP  
amalgamation 合并 (Klvctoy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d0ZbusHHb  
ambit of charges 征税范围；收费范围 /WqiGkHV*  
amended valuation 经修订的估值 qcpAjjK  
American Commodities Exchange 美国商品交易所 /A$mP)}tz  
American Express Bank Limited 美国运通银行 93I.Wp_{  
American Stock Exchange 美国证券交易所 VaKBS/y"  
amortization 摊销 $7\Al$W\  
amount due from banks 存放银行同业的款项 U&x)Q  
amount due from banks abroad 存放海外银行同业的款项 o}QtKf)W  
amount due from holding companies 控股公司欠款 \ k&(D*u  
amount due from local banks 存放本港银行同业的款项 `wrN$&  
amount due to banks 银行同业的存款 hHXT Sk2  
amount due to banks abroad 海外银行同业的存款 SA3!a.*c  
amount due to holding companies 控股公司存款 Ek#?B6s  
amount due to local banks 本港银行同业的存款 4l)Q  
amount due to outport banks 外埠银行同业的存款 P:Nj;Cxh  
amount for note issue 发行纸币的款额 ;<^t)8E  
amount of bond 担保契据的款额 ]CLt Km  
amount of consideration 代价款额 2g'o5B
\*  
amount of contribution 供款数额 |,ws3  
amount of indebtedness 负债款额 oY;=$8y<q  
amount of principal of the loan 贷款本金额 67,@*cK3?J  
amount of rates chargeable 应征差饷数额 ~# ~X Dcc  
amount of share capital 股本额 gFBMARxi  
amount of sums assured 承保款额 1uz7E  
amount of variation 变动幅度 w&U>w@H^  
amount of vote 拨款数额 [*i6?5}-  
amount payable 应付款额 CEOD$nYc  
amount receivable 应收款额 @xu/&pbI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $<c;xDO&t  
analysis 分析 j=>:{`*c  
ancillary risk 附属风险 ?|}%A9  
annual account 周年帐目；周年帐目报表；年度决算；年结 &n 1 \^:  
annual accounting date 年结日期 xNLvK:@0p  
annual allowance 每年免税额；年积金；年度津贴；年津 O C qI  
annual balance 年度余额 T1Gy_
G/  
annual disposable income 每年可动用收入 s01W_P.@R  
annual estimates 周年预算 vJ`'x  
annual fee 年费 Aw~N"i  
annual general meeting 周年大会 Wa{()Cz  
annual growth rate 年增率；每年增长率 (j*1sk  
annual long-term supplement 长期个案每年补助金 Wu:@+~J.h  
annual pensionable emolument 可供计算退休金的年薪 estDW1i)  
annual report 年报 dF (m!P/R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o>G^)aRa  
annual return 周年报表；周年申报表；每年报税表格 IJnh@?BC  
Annual Return Rules 《周年报表规则》 W'0(0;+G/j  
annual review of consumer prices 每年消费物价回顾 E]opA$JQ  
annual roll-forward basis 逐年延展方式 heF<UMI  
annual salary 年薪 ueimTXk  
annual statement 年度报表；年度决算表 qjc8$#zXS  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W{JNNf6G  
annuitant 年金受益人 u=
mJI*  
annuity 年金 N3C 8%  
annuity contract 年金合约 Po+tk5}''5  
annuity on human life 人寿年金 ? FlV<nE"J  
antecedent debt 先前的债项 LEM^8G]O  
ante-dated cheque 倒填日期支票 aucQZD-_"  
anticipated expenditure 预期开支 gJn_Z7MgJ  
anticipated net profit 预期纯利 UN,y/V  
anticipated revenue 预期收入 Xfq]vQ/{  
anti-inflation measure 反通货膨胀措施 }zK/43Vx  
anti-inflationary stance 反通货膨胀立场 (l~3~n  
apparent deficit 表面赤字 JsA9Xdk`  
apparent financial solvency 表面偿债能力 A&dNCB  
apparent partner 表面合伙人 Y64B"J=P9  
application for personal assessment 个人入息课税申请书 o{QU?H5h  
application of fund 资金应用 ZJ|@^^GcL  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 lMcSe8LBQa  
appointed actuary 委任精算师 |ULwUi-r  
appointed auditor 委任核数师；委任审计师
1!;}#m7v  
appointed trustee 委任的受托人 s</llJ$  
appointer 委任人 =z]8;<=pL  
apportioned pro rata 按比例分摊 y 8./)W&/  
apportionment 分配；分摊 ;4g_~fB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Aj2 2t   
apportionment formula 分摊方程式 [;]@PKW?w  
apportionment of estate duty 遗产税的分摊 x>$ !R\Cj  
appraisal 估价；评估 8G SO]R  
appreciable growth 可观增长 guD?~-Q  
appreciable impact 显着影响 wn$:L9"YN  
appreciable increase 可观增长 aD5G0d?u  
appreciation 增值；升值 VB?mr13}G  
appreciation against other currencies 相对其他货币升值 j5cc"s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N,><,7!q$,  
appreciation tax 增值税 te+5@k#t  
appropriation 拨款；拨用；拨付 ElEa*70~g  
appropriation account 拨款帐目 !iOuIYjV  
Appropriation Bill 拨款法案 YBX7WZCR  
appropriation-in-aid system 补助拨款办法 }PR^Dj.  
approved assets 核准资产 ? 77ye  
approved basket stock 认可一篮子证券 vG
k} r  
approved budget 核准预算 kZlRS^6  
approved charitable donation 认可慈善捐款 E9Q?@'h  
approved charitable institution 认可慈善机构  })l+-H"  
approved currency 核准货币；认可货币 }UzO_&Z#6  
approved estimates 核准预算 x%;Q /7&$  
approved estimates of expenditure 核准开支预算 ~'4:{xH  
approved overseas insurer 核准海外保险人 vd5"phn 3  
approved overseas trust company 核准海外信托公司 B) 81mcy  
approved pooled investment fund 核准汇集投资基金 ~YuRi#CTD:  
approved provident fund scheme 认可公积金计划 wFW2m  
approved provision 核准拨款 n.m6n*sf7  
approved redeemable share 核准可赎回股份 biFN]D  
approved regional stock 认可地区性证券 IXSCYqoK  
approved retirement scheme 认可退休金计划 '(/ZJ88JP  
approved subordinated loan 核准附属贷款 n ^T_pqV?X  
arbitrage 套戥；套汇；套利 -9S.G  
arbitrageur 套戥者；套汇者 [xXml On!  
arbitrary amount 临时款项 RfT#kh/5  
arrangement 措施；安排；协定 o3;u*f0rWn  
arrears 欠款 5T[9|zJs  
arrears of pay 欠付薪酬 4LU'E%vlC  
arrears of revenue 逾期未收税款；逾期未收的帐项 h>Z$ n`T  
articles of association 组织章程；组织细则；组织章程细则 {C%/>e2-%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?-FSDNQ  
ascertainment of profit 确定利润 _+,2b:D:  
"Asia Clear" “亚洲结算系统”