[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 Dg$Z5`%k8  
allotment notice 股份配售通知；配股通知 p. eq N  
allotment of shares 股份分配 3U<\s=1?X  
allowable 可获宽免；免税的 e `!PQMLU  
allowable business loss 可扣除的营业亏损 ERO'{nT&  
allowable expenses 可扣税的支出 )Qe4J0.  
allowance 免税额；津贴；备抵；准备金 Gyak?.@R  
allowance for debts 债项的免税额
.X;zEyd  
allowance for depreciation by wear and tear 耗损折旧免税额 3Ms` ajJ  
allowance for funeral expenses 殡殓费的免税额 =
""z!%j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UvSvgDMl  
allowance for repairs and outgoings 修葺及支出方面的免税额 >[=fbL@N<@  
allowance to debtor 给债务人的津贴 "eq{_4dL  
alteration of capital 资本更改 G`B e~NU  
alternate trustee 候补受托人 UN <s1  
amalgamation 合并 ,m-z D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R&cOhUj22J  
ambit of charges 征税范围；收费范围 mTcopyp  
amended valuation 经修订的估值 "F(LTppy  
American Commodities Exchange 美国商品交易所 ccc*"_45#  
American Express Bank Limited 美国运通银行 0^41dfdE  
American Stock Exchange 美国证券交易所 vps</f!  
amortization 摊销 O\h*?, )  
amount due from banks 存放银行同业的款项 J6eF7 fa  
amount due from banks abroad 存放海外银行同业的款项 X|}yp|  
amount due from holding companies 控股公司欠款 "lcNjyU\ O  
amount due from local banks 存放本港银行同业的款项 2NHkK_B1P  
amount due to banks 银行同业的存款 U[EM<5@I  
amount due to banks abroad 海外银行同业的存款 e`pYO]Z  
amount due to holding companies 控股公司存款 ,GB~Cmc1<Q  
amount due to local banks 本港银行同业的存款 42a.@JbLQ  
amount due to outport banks 外埠银行同业的存款 tiZ5 :^$b4  
amount for note issue 发行纸币的款额 >+iJ(jqq  
amount of bond 担保契据的款额 :}\w2W E[  
amount of consideration 代价款额 L*xu<(>K  
amount of contribution 供款数额 gOpi
>  
amount of indebtedness 负债款额 &@tD/Jw3  
amount of principal of the loan 贷款本金额 V _(L/6  
amount of rates chargeable 应征差饷数额 CdCo+U5z{  
amount of share capital 股本额 Yj/aa0Ka4  
amount of sums assured 承保款额 [?3]+xr:  
amount of variation 变动幅度 v=kQ/h  
amount of vote 拨款数额 5OUGln5
 
amount payable 应付款额 u^DfRd&P0  
amount receivable 应收款额 kdVc;v/5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sN`2"t/s  
analysis 分析 `0.<  
ancillary risk 附属风险 O)y|G%O  
annual account 周年帐目；周年帐目报表；年度决算；年结 A"(XrL-pV  
annual accounting date 年结日期 s}8(__|  
annual allowance 每年免税额；年积金；年度津贴；年津 _l`d+ \#  
annual balance 年度余额 E+LAE/v@  
annual disposable income 每年可动用收入 = GN1l[X  
annual estimates 周年预算 fqoI(/RWP  
annual fee 年费 ]JQ7x[  
annual general meeting 周年大会 !c}?u_Z/  
annual growth rate 年增率；每年增长率 4e6x1`Y{xB  
annual long-term supplement 长期个案每年补助金 E8_j?X1  
annual pensionable emolument 可供计算退休金的年薪 T r|B:)X  
annual report 年报 ]ow$VF{y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 42*y27Dtm  
annual return 周年报表；周年申报表；每年报税表格
K4\{G  
Annual Return Rules 《周年报表规则》 o~Jce$X  
annual review of consumer prices 每年消费物价回顾 h^yLmRL  
annual roll-forward basis 逐年延展方式 tPv3nh  
annual salary 年薪 F];"d0O#5  
annual statement 年度报表；年度决算表 ]mDsd*1  
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 c/:d$o-  
annuitant 年金受益人 <gvuCydsh  
annuity 年金 `/W6,]  
annuity contract 年金合约 ^|u7+b'|t  
annuity on human life 人寿年金 eIZ7uSl  
antecedent debt 先前的债项 nitKX.t8  
ante-dated cheque 倒填日期支票 uY{zZ4iw  
anticipated expenditure 预期开支 <SK%W=  
anticipated net profit 预期纯利  F#0y0|  
anticipated revenue 预期收入 F8u;C:^d  
anti-inflation measure 反通货膨胀措施 e70#"~gt[  
anti-inflationary stance 反通货膨胀立场 1(S0hm[ov  
apparent deficit 表面赤字 9|kc$+(+6  
apparent financial solvency 表面偿债能力 6j*L]Sc  
apparent partner 表面合伙人 xEW>7}+\  
application for personal assessment 个人入息课税申请书 I-?PTr  
application of fund 资金应用 ~.FeLWP  
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 /INjP~C  
appointed actuary 委任精算师 nK95v}p}Y  
appointed auditor 委任核数师；委任审计师 Sz!mn  
appointed trustee 委任的受托人 Y^Of  
appointer 委任人 5Q)hl.<{o7  
apportioned pro rata 按比例分摊 |p4D!M+$7  
apportionment 分配；分摊 ;iol 2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .A(QqL>  
apportionment formula 分摊方程式 ~>&Jks_Q  
apportionment of estate duty 遗产税的分摊 \fX0&l;T9\  
appraisal 估价；评估 |hx"yy'ux  
appreciable growth 可观增长 xIOYwVC   
appreciable impact 显着影响 Ge'[AhA  
appreciable increase 可观增长 C?xah?Sk  
appreciation 增值；升值 8C,}nh
 
appreciation against other currencies 相对其他货币升值 mP!=&u fcU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x9QUo*M
T  
appreciation tax 增值税 o|Q:am'H  
appropriation 拨款；拨用；拨付 BM~>=emc  
appropriation account 拨款帐目 ID{62>R  
Appropriation Bill 拨款法案 %4bGI/\/  
appropriation-in-aid system 补助拨款办法 h>w(Th\H  
approved assets 核准资产 Ch] `@(l  
approved basket stock 认可一篮子证券 rI'kGqU  
approved budget 核准预算 |:H 9#=  
approved charitable donation 认可慈善捐款 hg2a,EU\Z  
approved charitable institution 认可慈善机构 cDkq@H:  
approved currency 核准货币；认可货币 L<7KmN4VX  
approved estimates 核准预算 `;`fA|F^  
approved estimates of expenditure 核准开支预算 3np |\i  
approved overseas insurer 核准海外保险人 =d+~l  
approved overseas trust company 核准海外信托公司 +#;t.&\80N  
approved pooled investment fund 核准汇集投资基金 +'-i(]@!'  
approved provident fund scheme 认可公积金计划 8;
%F-?  
approved provision 核准拨款 tv]^k]n{rf  
approved redeemable share 核准可赎回股份 [Re.sX}$Y  
approved regional stock 认可地区性证券 Kia34 ~W  
approved retirement scheme 认可退休金计划 pr=f6~Z-y  
approved subordinated loan 核准附属贷款 sYfiC`9SO  
arbitrage 套戥；套汇；套利 i?HN  
arbitrageur 套戥者；套汇者 (WCczXm)  
arbitrary amount 临时款项 l:@`.'-=  
arrangement 措施；安排；协定 h!~Qyb>W  
arrears 欠款 MvCB|N"qy  
arrears of pay 欠付薪酬 e(z'uA{!  
arrears of revenue 逾期未收税款；逾期未收的帐项 8|cQW-L  
articles of association 组织章程；组织细则；组织章程细则 a<E
\9DL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KbXENz&C  
ascertainment of profit 确定利润 >~F_/Z'5  
"Asia Clear" “亚洲结算系统”