[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 ~zQxfl/  
allotment notice 股份配售通知；配股通知
Ce} m_  
allotment of shares 股份分配 -6# _t  
allowable 可获宽免；免税的 Sea6xGdq  
allowable business loss 可扣除的营业亏损 lOHW9Z  
allowable expenses 可扣税的支出 l
DZ~  
allowance 免税额；津贴；备抵；准备金 igF<].'V  
allowance for debts 债项的免税额 |]b,% ?,U  
allowance for depreciation by wear and tear 耗损折旧免税额 $rPQ%2eF4  
allowance for funeral expenses 殡殓费的免税额 cpphnGj5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fPG3$<Zr  
allowance for repairs and outgoings 修葺及支出方面的免税额 dAi.^! !  
allowance to debtor 给债务人的津贴 )oZ2,]us!  
alteration of capital 资本更改 }bnodb^.7  
alternate trustee 候补受托人 G}@a]EGm  
amalgamation 合并 cuL/y$+EY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /?*ut
&hwv  
ambit of charges 征税范围；收费范围 N: 5 N}am  
amended valuation 经修订的估值 @6H7  
American Commodities Exchange 美国商品交易所 3]kN9n{  
American Express Bank Limited 美国运通银行 40 zO4  
American Stock Exchange 美国证券交易所 0KjCM4t  
amortization 摊销 =sk#`,,:  
amount due from banks 存放银行同业的款项 v(P  <_}G  
amount due from banks abroad 存放海外银行同业的款项  Au*1-  
amount due from holding companies 控股公司欠款 ow#8oUf=  
amount due from local banks 存放本港银行同业的款项 Pxgul7  
amount due to banks 银行同业的存款 X=Jt4 h9  
amount due to banks abroad 海外银行同业的存款 x|g2H.n  
amount due to holding companies 控股公司存款 F
hQb9\g  
amount due to local banks 本港银行同业的存款 hd)WdGJp
  
amount due to outport banks 外埠银行同业的存款 $}=r45e0K  
amount for note issue 发行纸币的款额 P[r$KGz  
amount of bond 担保契据的款额 -0<ZN(?|  
amount of consideration 代价款额 l/A!ofc#)  
amount of contribution 供款数额 6I
a[`xuL  
amount of indebtedness 负债款额 hz5t/
E  
amount of principal of the loan 贷款本金额 So4#n7  
amount of rates chargeable 应征差饷数额 ulfs Z:  
amount of share capital 股本额 j3j^cO[8v  
amount of sums assured 承保款额 ){KrBaGa4  
amount of variation 变动幅度 +R"n_6N  
amount of vote 拨款数额 OXbC\^qo@  
amount payable 应付款额 LVd tI  
amount receivable 应收款额 XY<KLO%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i#PR Tbc  
analysis 分析 a>k9& w  
ancillary risk 附属风险 ..=lM:13|  
annual account 周年帐目；周年帐目报表；年度决算；年结 %
Lq}5zB  
annual accounting date 年结日期 $_gv(&ZT  
annual allowance 每年免税额；年积金；年度津贴；年津 CiTWjE? |7  
annual balance 年度余额 "+hU
t  
annual disposable income 每年可动用收入 e1hf{:&/G@  
annual estimates 周年预算 }sp?@C,Z  
annual fee 年费 n%!50E6*:  
annual general meeting 周年大会 ,q$2D,dz  
annual growth rate 年增率；每年增长率 qos/pm$
&i  
annual long-term supplement 长期个案每年补助金 4G RHvA.  
annual pensionable emolument 可供计算退休金的年薪 k7M{+X6[  
annual report 年报 S(0JBGC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ri4:w_/{,Y  
annual return 周年报表；周年申报表；每年报税表格 SKGnx  
Annual Return Rules 《周年报表规则》 kH= qJ3Z  
annual review of consumer prices 每年消费物价回顾 8yM8O #S  
annual roll-forward basis 逐年延展方式 S(lqj6aa}  
annual salary 年薪 IEWl I  
annual statement 年度报表；年度决算表 rY)m
"'puP  
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 kD6Iz$tr  
annuitant 年金受益人 ,<[x9 "3\  
annuity 年金 1+Vei<H$  
annuity contract 年金合约 \U'*B}Sz  
annuity on human life 人寿年金 2~hQ   
antecedent debt 先前的债项 1/SB[[g  
ante-dated cheque 倒填日期支票 2hTsjJ!'  
anticipated expenditure 预期开支 wkT4R\H>  
anticipated net profit 预期纯利 'lmjZ{k  
anticipated revenue 预期收入 lo36b zbT  
anti-inflation measure 反通货膨胀措施 |V^f}5gd  
anti-inflationary stance 反通货膨胀立场 4x.I"eW~&  
apparent deficit 表面赤字 {_ZbPPh;M"  
apparent financial solvency 表面偿债能力 &+GbklUB~  
apparent partner 表面合伙人 |WW'qg]Uu  
application for personal assessment 个人入息课税申请书 <f0yh"?6VH  
application of fund 资金应用 X"%eRW&qu/  
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 1"T&B0G3l  
appointed actuary 委任精算师 ZL9|/ PY  
appointed auditor 委任核数师；委任审计师 m3|l-[!OA"  
appointed trustee 委任的受托人 TBgiA}|\D  
appointer 委任人 NU[Wj uLG  
apportioned pro rata 按比例分摊 5"D\n B %  
apportionment 分配；分摊 k0x m-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $=Tq<W*c  
apportionment formula 分摊方程式 {<i(aq
?  
apportionment of estate duty 遗产税的分摊 <g, 21(bc  
appraisal 估价；评估 fmFs  
appreciable growth 可观增长 P5'VLnE R{  
appreciable impact 显着影响 "  pL5j  
appreciable increase 可观增长 Qd}h:U^  
appreciation 增值；升值 ?:W=ddg  
appreciation against other currencies 相对其他货币升值 yaAg!mW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w# ;t$qz}  
appreciation tax 增值税 sO)!}#,   
appropriation 拨款；拨用；拨付 \]Rmq_O  
appropriation account 拨款帐目 nDNK}O~'  
Appropriation Bill 拨款法案 ,|w,  
appropriation-in-aid system 补助拨款办法 e(9K.3@{  
approved assets 核准资产 U)1hC^[!   
approved basket stock 认可一篮子证券 6lwWFR+k  
approved budget 核准预算 /1r{z1pv\  
approved charitable donation 认可慈善捐款 &CfzhIi*!  
approved charitable institution 认可慈善机构 ?y^ ix+M  
approved currency 核准货币；认可货币 ZOL#Q+ U  
approved estimates 核准预算 l#]+I YD  
approved estimates of expenditure 核准开支预算 <p[ RhP  
approved overseas insurer 核准海外保险人 yRz l}  
approved overseas trust company 核准海外信托公司 a(x#6
  
approved pooled investment fund 核准汇集投资基金 TH+TcYqO  
approved provident fund scheme 认可公积金计划 DMT2~mh  
approved provision 核准拨款 0:eK}tC  
approved redeemable share 核准可赎回股份 RR>G}u9np  
approved regional stock 认可地区性证券 Z FIgKWZ'  
approved retirement scheme 认可退休金计划 :Y)G-:S+  
approved subordinated loan 核准附属贷款 ={~A} X01  
arbitrage 套戥；套汇；套利 ?q"9ZYX<  
arbitrageur 套戥者；套汇者 5_SxX@fW%  
arbitrary amount 临时款项 yI's=Iu`  
arrangement 措施；安排；协定 `>`{DEDx{5  
arrears 欠款 Qa1G0qMEIF  
arrears of pay 欠付薪酬 x!UGLL]_M  
arrears of revenue 逾期未收税款；逾期未收的帐项 a1ai?},  
articles of association 组织章程；组织细则；组织章程细则 X&
,a=#C^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ak(P<OC-  
ascertainment of profit 确定利润  "-G&]YMl  
"Asia Clear" “亚洲结算系统”