[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 rO
Y^w9!  
allotment notice 股份配售通知；配股通知 ZB%~>  
allotment of shares 股份分配 :JIPF=]fc  
allowable 可获宽免；免税的 n}?G!y
Sg  
allowable business loss 可扣除的营业亏损 6KG63`aQ  
allowable expenses 可扣税的支出 LfApVUm  
allowance 免税额；津贴；备抵；准备金 %R>S"  
allowance for debts 债项的免税额 uSJP"Lw  
allowance for depreciation by wear and tear 耗损折旧免税额 mK-:laIL"  
allowance for funeral expenses 殡殓费的免税额 dFFqs&cQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0Kk*~gR?  
allowance for repairs and outgoings 修葺及支出方面的免税额 m~eWQ_a]C@  
allowance to debtor 给债务人的津贴
O :^[4$~  
alteration of capital 资本更改 O2dgdtm  
alternate trustee 候补受托人 c,wU?8Nc|$  
amalgamation 合并 4vS!99 v)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E}=NZqOB!  
ambit of charges 征税范围；收费范围 B_2>Yt"  
amended valuation 经修订的估值 sD+G+  
American Commodities Exchange 美国商品交易所 uyj*v]AE'  
American Express Bank Limited 美国运通银行 eHe /w9`$R  
American Stock Exchange 美国证券交易所 a6E"  
amortization 摊销 uek3Y[n  
amount due from banks 存放银行同业的款项 Nk4_!  
amount due from banks abroad 存放海外银行同业的款项 $"{3i8$3mT  
amount due from holding companies 控股公司欠款 =[+&({  
amount due from local banks 存放本港银行同业的款项 M3 u8NRd5|  
amount due to banks 银行同业的存款 ""^BW Re D  
amount due to banks abroad 海外银行同业的存款 Wp3l>:  
amount due to holding companies 控股公司存款 @\8gzvkt  
amount due to local banks 本港银行同业的存款 Q{hOn]"  
amount due to outport banks 外埠银行同业的存款 #>B1$(@  
amount for note issue 发行纸币的款额 , ~X;M"U  
amount of bond 担保契据的款额 7F:;3c  
amount of consideration 代价款额 dRa<,@1"  
amount of contribution 供款数额 oJT@'{;*z  
amount of indebtedness 负债款额 `kSCH; mwP  
amount of principal of the loan 贷款本金额 E(_I3mftm  
amount of rates chargeable 应征差饷数额 qXGLv4c`Q  
amount of share capital 股本额 Gx_e\fe-/  
amount of sums assured 承保款额 x{V>(d'p  
amount of variation 变动幅度 "Cj
#bUw  
amount of vote 拨款数额 p|V1Gh<  
amount payable 应付款额 M&c1i
K\E8  
amount receivable 应收款额 em!R9J.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >%dAqYi $  
analysis 分析 RpP[ymMZJ  
ancillary risk 附属风险 5)NBM7h  
annual account 周年帐目；周年帐目报表；年度决算；年结 vXQmEIm  
annual accounting date 年结日期 #@s~V<rW  
annual allowance 每年免税额；年积金；年度津贴；年津 , %O3^7i  
annual balance 年度余额 !DL53DQ#  
annual disposable income 每年可动用收入 `1<3Hu_  
annual estimates 周年预算 %E7.$Gj%  
annual fee 年费 Bl\kU8O-  
annual general meeting 周年大会 m+{: ^  
annual growth rate 年增率；每年增长率 91d`LsP  
annual long-term supplement 长期个案每年补助金 \1C!,C  
annual pensionable emolument 可供计算退休金的年薪 S_VncTIO  
annual report 年报 @SG"t,5s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pbxcsA\  
annual return 周年报表；周年申报表；每年报税表格 <?Izfl6  
Annual Return Rules 《周年报表规则》 oe|<xWu  
annual review of consumer prices 每年消费物价回顾 u !Nfoq&'u  
annual roll-forward basis 逐年延展方式 [mzF)/[_2  
annual salary 年薪 /1#Q=T  
annual statement 年度报表；年度决算表 Mqf}Aiqk;  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 cY
y@  
annuitant 年金受益人 D)7$M]d%  
annuity 年金 :fKz^@mY4  
annuity contract 年金合约 -JhjTA  
annuity on human life 人寿年金 &~A*(+S  
antecedent debt 先前的债项 ,W8Iabi^  
ante-dated cheque 倒填日期支票 m&~Dj#%(w  
anticipated expenditure 预期开支 }\L!;6oy  
anticipated net profit 预期纯利 4FE@s0M,  
anticipated revenue 预期收入 t:sq*d  
anti-inflation measure 反通货膨胀措施 =*:_swd  
anti-inflationary stance 反通货膨胀立场 .C;_4jE  
apparent deficit 表面赤字 Sc$8tLDLj  
apparent financial solvency 表面偿债能力 #Q7x:,f  
apparent partner 表面合伙人 %x8`fm  
application for personal assessment 个人入息课税申请书 a(DZGQ-as  
application of fund 资金应用 `CE
j 4  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ZMMo6;  
appointed actuary 委任精算师 3?Eoj95w!  
appointed auditor 委任核数师；委任审计师 :htq%gPex9  
appointed trustee 委任的受托人 grxl{uIC8  
appointer 委任人 xm,` 4WdG  
apportioned pro rata 按比例分摊 +\8krA  
apportionment 分配；分摊 m5em<P!G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,ibPSN5Ca  
apportionment formula 分摊方程式 ]baaOD$Z  
apportionment of estate duty 遗产税的分摊 i|]Va44  
appraisal 估价；评估 Ao,!z  
appreciable growth 可观增长 zPh\3B  
appreciable impact 显着影响 6(J4IzZ  
appreciable increase 可观增长 4]aiT8))  
appreciation 增值；升值 G]mWaA  
appreciation against other currencies 相对其他货币升值 ,s><kHJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M9s43XL(&  
appreciation tax 增值税 6snOMa GRu  
appropriation 拨款；拨用；拨付 Z2rzb{oS}  
appropriation account 拨款帐目 T4~`e_  
Appropriation Bill 拨款法案 Y%0d\
{@a  
appropriation-in-aid system 补助拨款办法 %`?;V;{=  
approved assets 核准资产 QSF"8Uk  
approved basket stock 认可一篮子证券 FJf~vAQ  
approved budget 核准预算 "<w2v'6S  
approved charitable donation 认可慈善捐款 QOV}5 0  
approved charitable institution 认可慈善机构 Zv|p>q`R2  
approved currency 核准货币；认可货币 4j@i%  
approved estimates 核准预算 ! FR%QGn1  
approved estimates of expenditure 核准开支预算 4g7ja  
approved overseas insurer 核准海外保险人 *j/S4qG  
approved overseas trust company 核准海外信托公司 mGe|8In  
approved pooled investment fund 核准汇集投资基金 cZgMA8 F  
approved provident fund scheme 认可公积金计划 a4T~\\,dZ>  
approved provision 核准拨款 V@v1a@=W  
approved redeemable share 核准可赎回股份 ,'C30A*p  
approved regional stock 认可地区性证券 1^L`)Up  
approved retirement scheme 认可退休金计划 SY'2A)  
approved subordinated loan 核准附属贷款 Gg9VS&VI  
arbitrage 套戥；套汇；套利 os1?6z~  
arbitrageur 套戥者；套汇者 ?Ml%$z@b?  
arbitrary amount 临时款项 T3Frc ]6,4  
arrangement 措施；安排；协定 T0`"kjE  
arrears 欠款 s!#HZK  
arrears of pay 欠付薪酬 U !c]_q  
arrears of revenue 逾期未收税款；逾期未收的帐项 g@@&sB-A"  
articles of association 组织章程；组织细则；组织章程细则 n$XdSh/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8M^wuRn  
ascertainment of profit 确定利润 o3n3 URu\  
"Asia Clear" “亚洲结算系统”