[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 "'@>cJ=  
allotment notice 股份配售通知；配股通知 XtP5IN\S  
allotment of shares 股份分配 q7k
E+z  
allowable 可获宽免；免税的 D.:6X'hp  
allowable business loss 可扣除的营业亏损 ^Yg}>?0  
allowable expenses 可扣税的支出 q:a-tdv2  
allowance 免税额；津贴；备抵；准备金 57~/QEdy  
allowance for debts 债项的免税额 A. wuB  
allowance for depreciation by wear and tear 耗损折旧免税额 fnZ?YzLI  
allowance for funeral expenses 殡殓费的免税额 n=1_- )  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5N /NUs   
allowance for repairs and outgoings 修葺及支出方面的免税额 >Y8\I  
allowance to debtor 给债务人的津贴 P g.j]  
alteration of capital 资本更改 ~[
ZRE @  
alternate trustee 候补受托人 chs] ,7R  
amalgamation 合并 S:Y QVj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v
iXt]
0  
ambit of charges 征税范围；收费范围 {1Hs5bg@  
amended valuation 经修订的估值 H
pGI\s  
American Commodities Exchange 美国商品交易所 efUa[XO  
American Express Bank Limited 美国运通银行 a]4h5kJ';  
American Stock Exchange 美国证券交易所 <yg!D21Y  
amortization 摊销 3z~d
7J  
amount due from banks 存放银行同业的款项 T6^H%;G  
amount due from banks abroad 存放海外银行同业的款项 }P*x/z~  
amount due from holding companies 控股公司欠款 ic=tVs  
amount due from local banks 存放本港银行同业的款项 J<h!H  
amount due to banks 银行同业的存款 $ts1XIK%  
amount due to banks abroad 海外银行同业的存款 SDHJX8Hq  
amount due to holding companies 控股公司存款 8kYI ~
  
amount due to local banks 本港银行同业的存款 O;8
3A  
amount due to outport banks 外埠银行同业的存款 ,.,spoV  
amount for note issue 发行纸币的款额 ^=@`U_(,G  
amount of bond 担保契据的款额 mO8E-D*3  
amount of consideration 代价款额 V*j1[d  
amount of contribution 供款数额 }[mLtv%&  
amount of indebtedness 负债款额 Q4e+vBECkq  
amount of principal of the loan 贷款本金额 ^+k~
{F,)  
amount of rates chargeable 应征差饷数额 d]r?mnN W  
amount of share capital 股本额 #dhce0m  
amount of sums assured 承保款额 6z2WN|78  
amount of variation 变动幅度 oa<%R8T?@  
amount of vote 拨款数额 7N4)T'B  
amount payable 应付款额 '4e, e|r  
amount receivable 应收款额 r$WBEt,B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F1GFn|OA  
analysis 分析 kA4bv}  
ancillary risk 附属风险 {YMO8  
annual account 周年帐目；周年帐目报表；年度决算；年结 CAbR+y  
annual accounting date 年结日期 FXG,DJ:  
annual allowance 每年免税额；年积金；年度津贴；年津 7w5C NV  
annual balance 年度余额 }CGA)yK~3  
annual disposable income 每年可动用收入 o>75s#= b=  
annual estimates 周年预算 \IX|{]*D  
annual fee 年费 7 ?"-:q   
annual general meeting 周年大会 .  ytxe!O  
annual growth rate 年增率；每年增长率 32z2c:G  
annual long-term supplement 长期个案每年补助金 sa w  
annual pensionable emolument 可供计算退休金的年薪 Ev]oPCeA  
annual report 年报 r
k8Cea  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7!PU}[ :  
annual return 周年报表；周年申报表；每年报税表格 )Nt'Z*K*  
Annual Return Rules 《周年报表规则》 n=A}X4^  
annual review of consumer prices 每年消费物价回顾 zXaA5rZO  
annual roll-forward basis 逐年延展方式 +N2R'Phv  
annual salary 年薪 vWVQ8S.  
annual statement 年度报表；年度决算表 8;y\Ln?B  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -58Sb"f  
annuitant 年金受益人 Vi<6i0  
annuity 年金 }DFZ9,g Q  
annuity contract 年金合约 KmpKyc[  
annuity on human life 人寿年金 &6&$vF65c  
antecedent debt 先前的债项 bZ[ay-f6oK  
ante-dated cheque 倒填日期支票 AB=Wj*fr  
anticipated expenditure 预期开支 QP7N#mh  
anticipated net profit 预期纯利 ]FEs
N6  
anticipated revenue 预期收入 fRK=y+gl@  
anti-inflation measure 反通货膨胀措施 3eN(Sw@p  
anti-inflationary stance 反通货膨胀立场 8SOfX^;o  
apparent deficit 表面赤字 *0/%R{+S  
apparent financial solvency 表面偿债能力 "Tnmn@  
apparent partner 表面合伙人 Vo(>K34  
application for personal assessment 个人入息课税申请书 vl>_;}W7  
application of fund 资金应用 )^7- qy  
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 EwCF  
appointed actuary 委任精算师 Z+agS8e(  
appointed auditor 委任核数师；委任审计师 so_^%) gdJ  
appointed trustee 委任的受托人 Yv"
-_  
appointer 委任人 chXTFLC~  
apportioned pro rata 按比例分摊 m+3]RIr&A  
apportionment 分配；分摊 f"Kl?IN8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U"OA m
}  
apportionment formula 分摊方程式 [/Xc},HbMe  
apportionment of estate duty 遗产税的分摊 ^2LqKo\T  
appraisal 估价；评估 paZcTC  
appreciable growth 可观增长 jwO7r0?\`G  
appreciable impact 显着影响 HY,VJxR[  
appreciable increase 可观增长 7VW /v4n  
appreciation 增值；升值 3\j3vcuy  
appreciation against other currencies 相对其他货币升值 N**"u"CX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %o_CD>yD  
appreciation tax 增值税 4%*`'o$_  
appropriation 拨款；拨用；拨付 N4w&g-  
appropriation account 拨款帐目 p!7(ayu  
Appropriation Bill 拨款法案 } QpyU%  
appropriation-in-aid system 补助拨款办法 Xp~O?2:3l  
approved assets 核准资产 V`xE&BI  
approved basket stock 认可一篮子证券 O# `y;%  
approved budget 核准预算 9d8U
@=  
approved charitable donation 认可慈善捐款 J=B,$4)9  
approved charitable institution 认可慈善机构 \:>eZl?  
approved currency 核准货币；认可货币 ` o6T)49  
approved estimates 核准预算 S#l)|c_~  
approved estimates of expenditure 核准开支预算 AME<V-5  
approved overseas insurer 核准海外保险人 <5npVm  
approved overseas trust company 核准海外信托公司  dF'oZQz  
approved pooled investment fund 核准汇集投资基金 ;fB!/u  
approved provident fund scheme 认可公积金计划 Nrzg>WQa  
approved provision 核准拨款 X;d 1@ G  
approved redeemable share 核准可赎回股份 aj}#~v1  
approved regional stock 认可地区性证券 5](,N^u{):  
approved retirement scheme 认可退休金计划 # N'_~:H  
approved subordinated loan 核准附属贷款 Y*YV/E.  
arbitrage 套戥；套汇；套利 #R#|hw  
arbitrageur 套戥者；套汇者 S<>u  
arbitrary amount 临时款项 hEAP,)>F  
arrangement 措施；安排；协定 Xagz(tm/  
arrears 欠款 ]?V2L`/  
arrears of pay 欠付薪酬 28O3N;a  
arrears of revenue 逾期未收税款；逾期未收的帐项 vnH[D)`@  
articles of association 组织章程；组织细则；组织章程细则 NLZUAt
x(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L87=*_!B;  
ascertainment of profit 确定利润 DHh30b$c  
"Asia Clear" “亚洲结算系统”