[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 a#X[V5|6Q  
allotment notice 股份配售通知；配股通知 Y(WX`\M97  
allotment of shares 股份分配
P;>8S:8  
allowable 可获宽免；免税的 whW"cFg  
allowable business loss 可扣除的营业亏损 /*Z,i&eC  
allowable expenses 可扣税的支出 KZn\ iwj  
allowance 免税额；津贴；备抵；准备金 mw<LNnT{8  
allowance for debts 债项的免税额 GgH=w`;_  
allowance for depreciation by wear and tear 耗损折旧免税额 }U$Yiv  
allowance for funeral expenses 殡殓费的免税额 f=v+D0K$n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '?+q3lps  
allowance for repairs and outgoings 修葺及支出方面的免税额 NQq$0<7.=W  
allowance to debtor 给债务人的津贴 d+KLtvB%M  
alteration of capital 资本更改 qyMR
0ai-  
alternate trustee 候补受托人 |H&2[B"
l  
amalgamation 合并  R1'bB"$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "Vp+e%cqG  
ambit of charges 征税范围；收费范围 4/S% eZB  
amended valuation 经修订的估值 clQN@1] M  
American Commodities Exchange 美国商品交易所 Q7`}4c)  
American Express Bank Limited 美国运通银行 %WrUu|xj>_  
American Stock Exchange 美国证券交易所 m#+0uZm(  
amortization 摊销 bet?5Dk  
amount due from banks 存放银行同业的款项 ^{8 r(1,  
amount due from banks abroad 存放海外银行同业的款项 VsOn j~@  
amount due from holding companies 控股公司欠款 :)+|q  
amount due from local banks 存放本港银行同业的款项 `[V]xP%V  
amount due to banks 银行同业的存款 =
!_e(J  
amount due to banks abroad 海外银行同业的存款 tk4~ 8  
amount due to holding companies 控股公司存款 H kDT14 `&  
amount due to local banks 本港银行同业的存款 iXtar;%  
amount due to outport banks 外埠银行同业的存款 yG'5up  
amount for note issue 发行纸币的款额 rmc0dm&l]  
amount of bond 担保契据的款额 qp>O#tj[  
amount of consideration 代价款额 ml7]sN(  
amount of contribution 供款数额 #_{3W-35*  
amount of indebtedness 负债款额 ,Z*?"
d  
amount of principal of the loan 贷款本金额 vX})6O   
amount of rates chargeable 应征差饷数额 DPn]de:e  
amount of share capital 股本额 IbQ3*  
amount of sums assured 承保款额 n{j14b'  
amount of variation 变动幅度 F+Og8^!  
amount of vote 拨款数额 9J_lxy}  
amount payable 应付款额 c[@-&o`  
amount receivable 应收款额 w> `3{MTQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Kx?3]  
analysis 分析 uArs[e|f  
ancillary risk 附属风险 j,QeL  
annual account 周年帐目；周年帐目报表；年度决算；年结 6/B"H#rN  
annual accounting date 年结日期 [*w^|b?  
annual allowance 每年免税额；年积金；年度津贴；年津 b|t` )BF  
annual balance 年度余额 tF SO"  
annual disposable income 每年可动用收入 ww VK15t  
annual estimates 周年预算 /02|b}{  
annual fee 年费 z C6,m6Dv  
annual general meeting 周年大会 # )-Kf  
annual growth rate 年增率；每年增长率 $-Q,@Bztq  
annual long-term supplement 长期个案每年补助金 h9c54Ux  
annual pensionable emolument 可供计算退休金的年薪 x
N0n0  
annual report 年报 yWsV !Ub  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r6&f I"Yg  
annual return 周年报表；周年申报表；每年报税表格 D]v=/43  
Annual Return Rules 《周年报表规则》 UOH2I+@V  
annual review of consumer prices 每年消费物价回顾 GQ ZEMy7  
annual roll-forward basis 逐年延展方式 QkUq%}_0  
annual salary 年薪 jgbUZP4J>  
annual statement 年度报表；年度决算表 -:
t<%]RfY  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 #4_'%~-e  
annuitant 年金受益人 s2)a8<  
annuity 年金 a)GLz  
annuity contract 年金合约 m5r65=E  
annuity on human life 人寿年金 MrEyN8X  
antecedent debt 先前的债项 xJrRJwL  
ante-dated cheque 倒填日期支票 6-U|
e|e  
anticipated expenditure 预期开支 oe,L&2Jz@  
anticipated net profit 预期纯利 BO<I /J~b  
anticipated revenue 预期收入 g76l@QYIU  
anti-inflation measure 反通货膨胀措施 v |`f8M2  
anti-inflationary stance 反通货膨胀立场 74ma   
apparent deficit 表面赤字 ^yg`U(  
apparent financial solvency 表面偿债能力 F)g.CDQ!c  
apparent partner 表面合伙人 k!Nl#.j  
application for personal assessment 个人入息课税申请书 Rok`}t  
application of fund 资金应用 i6M_Gk}  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 W&dYH 4O  
appointed actuary 委任精算师 _3DRCNvh  
appointed auditor 委任核数师；委任审计师 6 ?FF!x  
appointed trustee 委任的受托人 |k3ZdM  
appointer 委任人 :$j6  
apportioned pro rata 按比例分摊 / 2>\Z(  
apportionment 分配；分摊 )| @'}k+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VU`aH9g3(  
apportionment formula 分摊方程式 p6u"$)wt  
apportionment of estate duty 遗产税的分摊 (5rH72g(  
appraisal 估价；评估 E$]7w4,n  
appreciable growth 可观增长 ,5Jq ZD  
appreciable impact 显着影响 `!Ei H<H}  
appreciable increase 可观增长 <&E3QeK  
appreciation 增值；升值 DZKVZ_ q  
appreciation against other currencies 相对其他货币升值 0G?0 Bo  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 26un=  
appreciation tax 增值税 P3C|DO4  
appropriation 拨款；拨用；拨付 Y}%=:Yt  
appropriation account 拨款帐目
#R v&b@K  
Appropriation Bill 拨款法案 *#{[9d  
appropriation-in-aid system 补助拨款办法 6[>U
F!.=  
approved assets 核准资产 4HEp}Y"}V  
approved basket stock 认可一篮子证券 ?XO$9J  
approved budget 核准预算 =FUORj\O  
approved charitable donation 认可慈善捐款 >:%YAR`  
approved charitable institution 认可慈善机构 Kg^L 4Q  
approved currency 核准货币；认可货币 N
)G.^9  
approved estimates 核准预算 LyRto  
approved estimates of expenditure 核准开支预算 Ub(zwR;  
approved overseas insurer 核准海外保险人 94Mh/A 9k  
approved overseas trust company 核准海外信托公司 6U)Lhf\'o  
approved pooled investment fund 核准汇集投资基金 4L\bT;dQ|.  
approved provident fund scheme 认可公积金计划 uCuXY#R+  
approved provision 核准拨款 !^BXai/  
approved redeemable share 核准可赎回股份 1^rODfY0  
approved regional stock 认可地区性证券 l&cYN2T b  
approved retirement scheme 认可退休金计划 o!EPF-:  
approved subordinated loan 核准附属贷款 1"{3v@yi  
arbitrage 套戥；套汇；套利 3Qmok@4e)  
arbitrageur 套戥者；套汇者 'PTWC.C?9  
arbitrary amount 临时款项 2ijw g~_@  
arrangement 措施；安排；协定 ~t\Hb8o  
arrears 欠款 N4Yvt&   
arrears of pay 欠付薪酬 B]oIFLED  
arrears of revenue 逾期未收税款；逾期未收的帐项 Jx[Z[RO2  
articles of association 组织章程；组织细则；组织章程细则 |r_S2)zH9m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OO5k_J  
ascertainment of profit 确定利润 fdP[{.$?(  
"Asia Clear" “亚洲结算系统”