[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 6S2D\Bt,_  
allotment notice 股份配售通知；配股通知 ljlQ9wb[s  
allotment of shares 股份分配 <S6|$7{1  
allowable 可获宽免；免税的 F[l{pc "C  
allowable business loss 可扣除的营业亏损 km}%7|R?  
allowable expenses 可扣税的支出 elJLT
G  
allowance 免税额；津贴；备抵；准备金 )C<c{mjk(  
allowance for debts 债项的免税额 3O:Z;YP:<  
allowance for depreciation by wear and tear 耗损折旧免税额 AHIk7[w  
allowance for funeral expenses 殡殓费的免税额 @L=xY[&{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -SlLX\>p  
allowance for repairs and outgoings 修葺及支出方面的免税额 e#0R9+"Ba  
allowance to debtor 给债务人的津贴 4@4$kro  
alteration of capital 资本更改 ,+oQ 5c(f  
alternate trustee 候补受托人 'eLO#1Ipf  
amalgamation 合并 mPi4.p)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0%cbno@1V  
ambit of charges 征税范围；收费范围 V'mQ{[{R  
amended valuation 经修订的估值 rMH\;\ I|U  
American Commodities Exchange 美国商品交易所 54-s
b~]  
American Express Bank Limited 美国运通银行 $eCxpb..  
American Stock Exchange 美国证券交易所 va:5pvt2&  
amortization 摊销 {qp XzxV  
amount due from banks 存放银行同业的款项 qYl%v  
amount due from banks abroad 存放海外银行同业的款项 2x"&8Bg3  
amount due from holding companies 控股公司欠款 `$AX!,<!G  
amount due from local banks 存放本港银行同业的款项 HKP<
=<8/O  
amount due to banks 银行同业的存款 DKPX_::  
amount due to banks abroad 海外银行同业的存款 N*f?A$u/I  
amount due to holding companies 控股公司存款 #B88w9 b`D  
amount due to local banks 本港银行同业的存款 <KoiZ{V   
amount due to outport banks 外埠银行同业的存款 ^Cst4=
:W  
amount for note issue 发行纸币的款额 qdx(wGG  
amount of bond 担保契据的款额 Ww{bh-nyq  
amount of consideration 代价款额 :tl*>d~  
amount of contribution 供款数额 d!D#:l3;  
amount of indebtedness 负债款额 %u,H2*  
amount of principal of the loan 贷款本金额 h rW  
amount of rates chargeable 应征差饷数额 5hr$tkkL  
amount of share capital 股本额 S4n\<+dR<  
amount of sums assured 承保款额 >OgA3)X  
amount of variation 变动幅度 c/jU+,_g  
amount of vote 拨款数额 `1=n H/E  
amount payable 应付款额 9f\Lon4 lX  
amount receivable 应收款额 *Ew`Fm H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t3}>5cAxy  
analysis 分析 l:-$ulAx  
ancillary risk 附属风险 8doKB<#_+=  
annual account 周年帐目；周年帐目报表；年度决算；年结 7v]>ID  
annual accounting date 年结日期 w<!F& kQB  
annual allowance 每年免税额；年积金；年度津贴；年津 V`f p%7W  
annual balance 年度余额 eGkB#.+J!  
annual disposable income 每年可动用收入 fa//~$#"{L  
annual estimates 周年预算 :XC~G&HuF6  
annual fee 年费 *39Y1+=)$$  
annual general meeting 周年大会 !i,Eo-[Z  
annual growth rate 年增率；每年增长率 y'(( tBWa!  
annual long-term supplement 长期个案每年补助金 0Dv r:]R  
annual pensionable emolument 可供计算退休金的年薪 8oK*NB29  
annual report 年报 n`8BE9h^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6!sC  
annual return 周年报表；周年申报表；每年报税表格 }F!tM"X\  
Annual Return Rules 《周年报表规则》 1xP*  
annual review of consumer prices 每年消费物价回顾 ~2PD%+e7]  
annual roll-forward basis 逐年延展方式 Z@2^> eC  
annual salary 年薪 >x9@ if  
annual statement 年度报表；年度决算表 ^hr^f;N  
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 j# G4A%_  
annuitant 年金受益人  Gf_Je
 
annuity 年金 " R!,5HQF;  
annuity contract 年金合约 <'N"GLJ  
annuity on human life 人寿年金 "m,)3zND3  
antecedent debt 先前的债项 |L[/]@|  
ante-dated cheque 倒填日期支票 $ @g\wz  
anticipated expenditure 预期开支 s;e%*4  
anticipated net profit 预期纯利 fUx;_GX?  
anticipated revenue 预期收入 T&+*dyNxMK  
anti-inflation measure 反通货膨胀措施 /*Iq,"kGz  
anti-inflationary stance 反通货膨胀立场 4zKmoYt  
apparent deficit 表面赤字 WVyk?SBw  
apparent financial solvency 表面偿债能力 B6ee\ 23  
apparent partner 表面合伙人 2T 3tKX  
application for personal assessment 个人入息课税申请书 *lyy|3z  
application of fund 资金应用 6i'GM`>w  
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
GB,f'Afl  
appointed actuary 委任精算师 3N c#6VI  
appointed auditor 委任核数师；委任审计师 w_qX~d/  
appointed trustee 委任的受托人 D=1:-aLP7  
appointer 委任人 IJ\4S  
apportioned pro rata 按比例分摊 iOY: a  
apportionment 分配；分摊 /M!b3bmA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n x4:n@J  
apportionment formula 分摊方程式 B0E`C  
apportionment of estate duty 遗产税的分摊 ;$,b w5  
appraisal 估价；评估 ~H`m"4zQ  
appreciable growth 可观增长 Rtpk
_ND!  
appreciable impact 显着影响 B
^Sxp=~Au  
appreciable increase 可观增长 SG\6qE~  
appreciation 增值；升值 9`y@2/!Y  
appreciation against other currencies 相对其他货币升值 pLj[b4p9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R&.
mNji*  
appreciation tax 增值税 t
E'^O< K  
appropriation 拨款；拨用；拨付 
":@\kw  
appropriation account 拨款帐目 59Lc-JJ  
Appropriation Bill 拨款法案 \MqOHM.[  
appropriation-in-aid system 补助拨款办法 sg`  
approved assets 核准资产 ba-4V8w  
approved basket stock 认可一篮子证券 cYmgJBG  
approved budget 核准预算 -.xiq0  
approved charitable donation 认可慈善捐款 6|uv+$  
approved charitable institution 认可慈善机构 2ieyU5q7#  
approved currency 核准货币；认可货币 |P0!dt7sQ  
approved estimates 核准预算 A(eB\ qG  
approved estimates of expenditure 核准开支预算 hk+8s\%-  
approved overseas insurer 核准海外保险人 S^s|/!>  
approved overseas trust company 核准海外信托公司 V82HO{ D  
approved pooled investment fund 核准汇集投资基金 j%+>y;).  
approved provident fund scheme 认可公积金计划 uwl_TDc>%  
approved provision 核准拨款 +>3jMs~&  
approved redeemable share 核准可赎回股份 rjK]zD9  
approved regional stock 认可地区性证券 e&nE  
approved retirement scheme 认可退休金计划 ff&jR71E  
approved subordinated loan 核准附属贷款 T<oDLJA\  
arbitrage 套戥；套汇；套利 @eJ6UML"  
arbitrageur 套戥者；套汇者 XEegUTs  
arbitrary amount 临时款项 CY~ S{w  
arrangement 措施；安排；协定  LXoZ.3S  
arrears 欠款 <$(y6+lY  
arrears of pay 欠付薪酬 E)%DLZ  
arrears of revenue 逾期未收税款；逾期未收的帐项 @AtJO>w  
articles of association 组织章程；组织细则；组织章程细则 sZx`u+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZyM7)!+kPa  
ascertainment of profit 确定利润 RDfvD|}VN  
"Asia Clear" “亚洲结算系统”