[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 Qi&!IG  
allotment notice 股份配售通知；配股通知 o*_[3{FU  
allotment of shares 股份分配 z[M LMf[c  
allowable 可获宽免；免税的 9b``l-rO  
allowable business loss 可扣除的营业亏损 6Hi3h{  
allowable expenses 可扣税的支出 L Bb&av  
allowance 免税额；津贴；备抵；准备金 s_hf,QH  
allowance for debts 债项的免税额 H~i+:X=I  
allowance for depreciation by wear and tear 耗损折旧免税额 Op" \i   
allowance for funeral expenses 殡殓费的免税额 D(Pd?iQIO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R61.!ql%w  
allowance for repairs and outgoings 修葺及支出方面的免税额 xlp^XT6#  
allowance to debtor 给债务人的津贴 8Focs p2  
alteration of capital 资本更改 yH;=Y1([  
alternate trustee 候补受托人 W#P)v{K  
amalgamation 合并 ?_%*{]mt(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p(8
H[L4Y  
ambit of charges 征税范围；收费范围 M9.jJf  
amended valuation 经修订的估值 gGxgU$`#c  
American Commodities Exchange 美国商品交易所 4'Z=T\:  
American Express Bank Limited 美国运通银行 KqG:o+V=  
American Stock Exchange 美国证券交易所 XpJT
/&4  
amortization 摊销 O]DZb+O"  
amount due from banks 存放银行同业的款项 ZN~:^,PO/  
amount due from banks abroad 存放海外银行同业的款项 %{!*)V\  
amount due from holding companies 控股公司欠款 x~j>Lvw L  
amount due from local banks 存放本港银行同业的款项 %E}f7GT4  
amount due to banks 银行同业的存款 f> k]{W Y  
amount due to banks abroad 海外银行同业的存款 0.'$U}#b  
amount due to holding companies 控股公司存款 <.HX_z3l  
amount due to local banks 本港银行同业的存款 Di5eD,N  
amount due to outport banks 外埠银行同业的存款 \hai  
amount for note issue 发行纸币的款额 (n;#Z,  
amount of bond 担保契据的款额 wS-D"\4/  
amount of consideration 代价款额 mY*JNx  
amount of contribution 供款数额 $ jWe!]ASU  
amount of indebtedness 负债款额 *v 1h
Mk  
amount of principal of the loan 贷款本金额 &m&Z^ CA  
amount of rates chargeable 应征差饷数额 KC9_H>  
amount of share capital 股本额 [#`)Bb&w  
amount of sums assured 承保款额 8C7$8x]mM  
amount of variation 变动幅度 :V*c9,>ZO  
amount of vote 拨款数额 b
W\OKI1  
amount payable 应付款额 87l(a,#J  
amount receivable 应收款额 -f@~{rK.L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jte:U*2  
analysis 分析 ZX[@P?A+-  
ancillary risk 附属风险 `qn
Sq(tNq  
annual account 周年帐目；周年帐目报表；年度决算；年结 FBJw (.Jr  
annual accounting date 年结日期 N9
QHX  
annual allowance 每年免税额；年积金；年度津贴；年津 :c[iS~ ~Y  
annual balance 年度余额 P /|
2s  
annual disposable income 每年可动用收入 '=C)Hj[D  
annual estimates 周年预算 hC2@Gq  
annual fee 年费 HJWk%t<  
annual general meeting 周年大会 zO)A_s.6K  
annual growth rate 年增率；每年增长率 C ioM!D  
annual long-term supplement 长期个案每年补助金 1ml>  
annual pensionable emolument 可供计算退休金的年薪 1(t{)Z<  
annual report 年报 Ox
9WH4E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f|Dq#(^\  
annual return 周年报表；周年申报表；每年报税表格 }TE4)vXs  
Annual Return Rules 《周年报表规则》 *{[jO&
&J  
annual review of consumer prices 每年消费物价回顾 5q4sxY9T  
annual roll-forward basis 逐年延展方式 TK^9!3  
annual salary 年薪 _]zm02|  
annual statement 年度报表；年度决算表 6/
e+=W2  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;U$Fz~rJ  
annuitant 年金受益人 3"afrA  
annuity 年金 U0>Uqk",  
annuity contract 年金合约 _voU^-  
annuity on human life 人寿年金 f/+UD-@%m  
antecedent debt 先前的债项 zv/owK  
ante-dated cheque 倒填日期支票 ip.aM#  
anticipated expenditure 预期开支 vU|=" #  
anticipated net profit 预期纯利 h2~b%|Pv  
anticipated revenue 预期收入 t$+[(}@+  
anti-inflation measure 反通货膨胀措施 .YOC|\  
anti-inflationary stance 反通货膨胀立场 2smQD8t  
apparent deficit 表面赤字 BO]}E:C9  
apparent financial solvency 表面偿债能力 vu7F>{D  
apparent partner 表面合伙人 NABVU0}
 
application for personal assessment 个人入息课税申请书 (rFXzCI  
application of fund 资金应用 2x3%*r$  
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 fu 0]BdM  
appointed actuary 委任精算师 Qmbl_
#  
appointed auditor 委任核数师；委任审计师 JSKAlw  
appointed trustee 委任的受托人 R|tf}~u !x  
appointer 委任人 &4]~s:F  
apportioned pro rata 按比例分摊 /D@(o`a  
apportionment 分配；分摊 P[q`{TdV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WBOe
bv  
apportionment formula 分摊方程式 w+MCOAB  
apportionment of estate duty 遗产税的分摊 tZ4Zj`x|^  
appraisal 估价；评估 r*Iu6  
appreciable growth 可观增长 0
{0A,;b  
appreciable impact 显着影响  P`ZYm  
appreciable increase 可观增长 svT1b'=\$I  
appreciation 增值；升值 <OR f{   
appreciation against other currencies 相对其他货币升值 6
xfG`7Az  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .LQvjK[N
 
appreciation tax 增值税 ??MF8uv  
appropriation 拨款；拨用；拨付 d]bM,`K* 6  
appropriation account 拨款帐目 `y%1K|Y=  
Appropriation Bill 拨款法案 @20~R/vh  
appropriation-in-aid system 补助拨款办法 7"|j.Yq$H{  
approved assets 核准资产 ;`p!/9il  
approved basket stock 认可一篮子证券 335\0~;3  
approved budget 核准预算 Xj;\ROBH-  
approved charitable donation 认可慈善捐款 a d,0*(</  
approved charitable institution 认可慈善机构 zG%ZDH^82_  
approved currency 核准货币；认可货币 Adyv>T9  
approved estimates 核准预算 PR{y84$  
approved estimates of expenditure 核准开支预算 yEvuTgDv  
approved overseas insurer 核准海外保险人 qYi<GI*|@  
approved overseas trust company 核准海外信托公司 9gS.G2  
approved pooled investment fund 核准汇集投资基金 +0)zB;~7  
approved provident fund scheme 认可公积金计划 R3`Rrj Z  
approved provision 核准拨款 \Gzo^w  
approved redeemable share 核准可赎回股份 3aK/5)4|B  
approved regional stock 认可地区性证券 !uno!wUIYd  
approved retirement scheme 认可退休金计划 .*0`}H+_  
approved subordinated loan 核准附属贷款 Ku  W$  
arbitrage 套戥；套汇；套利 vU|.Gw  
arbitrageur 套戥者；套汇者 6Eu&% `  
arbitrary amount 临时款项 rwRb _eIj  
arrangement 措施；安排；协定 0xNlO9b/  
arrears 欠款 `6t3D&.u0  
arrears of pay 欠付薪酬 &;V3[ *W"  
arrears of revenue 逾期未收税款；逾期未收的帐项 >Za66<:  
articles of association 组织章程；组织细则；组织章程细则 HJ\CGYmyz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <;?&<qMo,P  
ascertainment of profit 确定利润 Xc^
7  
"Asia Clear" “亚洲结算系统”