[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 M/abd 7q  
allotment notice 股份配售通知；配股通知 ul&}'jBr  
allotment of shares 股份分配 W% -`  
allowable 可获宽免；免税的 qy( kb(J  
allowable business loss 可扣除的营业亏损 `gSJEq  
allowable expenses 可扣税的支出 .5E6MF  
allowance 免税额；津贴；备抵；准备金 *km!<L7Y  
allowance for debts 债项的免税额 KX^!t3l6  
allowance for depreciation by wear and tear 耗损折旧免税额 cl{kCSZo.z  
allowance for funeral expenses 殡殓费的免税额 <ht^Ck  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PN"=P2e/ 6  
allowance for repairs and outgoings 修葺及支出方面的免税额  :m[HUh  
allowance to debtor 给债务人的津贴
b(Nxk2uv  
alteration of capital 资本更改 fAT+x1J\  
alternate trustee 候补受托人 ,7n8_pU  
amalgamation 合并  AT -  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Fp(-&,L0fc  
ambit of charges 征税范围；收费范围 <Em|0hth  
amended valuation 经修订的估值 G Tz>}
@W  
American Commodities Exchange 美国商品交易所 ai]KH7  
American Express Bank Limited 美国运通银行 ,R7RXpP7t  
American Stock Exchange 美国证券交易所 _x]q`[Dih  
amortization 摊销 Vwpy/5Hmp  
amount due from banks 存放银行同业的款项 p_EWpSOt7  
amount due from banks abroad 存放海外银行同业的款项 w gkY\Q  
amount due from holding companies 控股公司欠款 J 93@\b  
amount due from local banks 存放本港银行同业的款项 +ZJ1> n  
amount due to banks 银行同业的存款 YfUo=ku  
amount due to banks abroad 海外银行同业的存款 ``,q[|  
amount due to holding companies 控股公司存款 _ X~xfmU  
amount due to local banks 本港银行同业的存款 c{{RP6o/j=  
amount due to outport banks 外埠银行同业的存款 i{7Vh0n3S-  
amount for note issue 发行纸币的款额 CTf39R|7_  
amount of bond 担保契据的款额 @^t1SP p  
amount of consideration 代价款额 hr?0RPp}  
amount of contribution 供款数额 ~0YRWM;  
amount of indebtedness 负债款额 m~`f0  
amount of principal of the loan 贷款本金额 'R nvQ""  
amount of rates chargeable 应征差饷数额 jJK@i\bU_  
amount of share capital 股本额 Z!z#+G  
amount of sums assured 承保款额 0I}c|V'P  
amount of variation 变动幅度 *@fVogr^  
amount of vote 拨款数额 LrhQG  
amount payable 应付款额 0[92&:c,  
amount receivable 应收款额 {S"!c.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Gxw>.O){  
analysis 分析 Ih%LKFT  
ancillary risk 附属风险 9)S,c=z83  
annual account 周年帐目；周年帐目报表；年度决算；年结 *d}{7UMy#  
annual accounting date 年结日期 blmY=/]  
annual allowance 每年免税额；年积金；年度津贴；年津 ;tWi4iT+.  
annual balance 年度余额 Gf<%bQ E  
annual disposable income 每年可动用收入 \^Z DH  
annual estimates 周年预算 8.tp#x,A  
annual fee 年费 xP5Z
-eL  
annual general meeting 周年大会 FJIo]p  
annual growth rate 年增率；每年增长率 yC9~X='D  
annual long-term supplement 长期个案每年补助金 K{`3,U2Wx  
annual pensionable emolument 可供计算退休金的年薪 #OsUF,NU  
annual report 年报 }3S6TJ+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7D=gAMPvJ  
annual return 周年报表；周年申报表；每年报税表格 POb2U1Sj  
Annual Return Rules 《周年报表规则》 4=ZN4=(_[  
annual review of consumer prices 每年消费物价回顾 t}2M8ue(&  
annual roll-forward basis 逐年延展方式 ,H5o/qNU`{  
annual salary 年薪 ngl8) B  
annual statement 年度报表；年度决算表 :pGgxO%q  
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 PHg(O:3WG  
annuitant 年金受益人 gacE?bW'  
annuity 年金 !UX7R\qu|  
annuity contract 年金合约 mO@S
l(9  
annuity on human life 人寿年金 )WbE -m  
antecedent debt 先前的债项 fK5iOj'Q  
ante-dated cheque 倒填日期支票 pTE.,~-J^j  
anticipated expenditure 预期开支 %P`|kP
W1  
anticipated net profit 预期纯利 ;
f~z_3g  
anticipated revenue 预期收入 zF_aJ+i:~  
anti-inflation measure 反通货膨胀措施 ($s%B  
anti-inflationary stance 反通货膨胀立场 Vv.q{fRvYB  
apparent deficit 表面赤字 2VgVn,c  
apparent financial solvency 表面偿债能力 E)%r}4u>  
apparent partner 表面合伙人 y9-}LET3j  
application for personal assessment 个人入息课税申请书 ~.<}/GP]_  
application of fund 资金应用 1w|u ^[~u\  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l~$Od jf  
appointed actuary 委任精算师 -"w&g0Z  
appointed auditor 委任核数师；委任审计师 xwZ7I  
appointed trustee 委任的受托人 (d}z>?L  
appointer 委任人 ~MZ.988:<  
apportioned pro rata 按比例分摊 F!&_  
apportionment 分配；分摊 9 p`|~^X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [p 8fg!|  
apportionment formula 分摊方程式 ~n9-  
apportionment of estate duty 遗产税的分摊 ~w}Zv0  
appraisal 估价；评估 'sN (=CQ  
appreciable growth 可观增长 -LMO f?  
appreciable impact 显着影响 Jk=d5B  
appreciable increase 可观增长 a+p_47 xa  
appreciation 增值；升值
q-nM]Gm  
appreciation against other currencies 相对其他货币升值 o>Z
lA3tv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TDj
jaO  
appreciation tax 增值税 nY=]KU  
appropriation 拨款；拨用；拨付 qh~S)^zFJ  
appropriation account 拨款帐目 =ms o1  
Appropriation Bill 拨款法案 S0-/9h  
appropriation-in-aid system 补助拨款办法 Mf.:y  
approved assets 核准资产 a?ii)GGq  
approved basket stock 认可一篮子证券 Tz2<# pLR  
approved budget 核准预算 5ofsJ!b'  
approved charitable donation 认可慈善捐款 UY*[='l!)  
approved charitable institution 认可慈善机构 6j=a   
approved currency 核准货币；认可货币 cT,5xp"a  
approved estimates 核准预算 qC$h~Epp4  
approved estimates of expenditure 核准开支预算 9lCZi?  
approved overseas insurer 核准海外保险人 rd4\N2- 6  
approved overseas trust company 核准海外信托公司 62z"cFN  
approved pooled investment fund 核准汇集投资基金 parc\]M  
approved provident fund scheme 认可公积金计划 \`,,r_tO  
approved provision 核准拨款 o&vODs  
approved redeemable share 核准可赎回股份 nLv"ON~  
approved regional stock 认可地区性证券 U0t~H{-H  
approved retirement scheme 认可退休金计划 B;mt11M  
approved subordinated loan 核准附属贷款 O)WduhlGQ  
arbitrage 套戥；套汇；套利 >XiTl;UU  
arbitrageur 套戥者；套汇者 7K}Sk  
arbitrary amount 临时款项 ,T3_*:0hk!  
arrangement 措施；安排；协定 Kh;jiK !  
arrears 欠款 b|z_1j6U  
arrears of pay 欠付薪酬 p?+*R@O  
arrears of revenue 逾期未收税款；逾期未收的帐项 pCm|t!,  
articles of association 组织章程；组织细则；组织章程细则 =lqBRut  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kqie|_y  
ascertainment of profit 确定利润 Uq}-<q  
"Asia Clear" “亚洲结算系统”