[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 \$Nx`daFi  
allotment notice 股份配售通知；配股通知 5h^U
]Y#  
allotment of shares 股份分配 FU|c[u|z  
allowable 可获宽免；免税的 K N;b+`x;M  
allowable business loss 可扣除的营业亏损 bqxbOQd  
allowable expenses 可扣税的支出 F$FCfP7  
allowance 免税额；津贴；备抵；准备金 Z`5v6"Na  
allowance for debts 债项的免税额 i# 1:DiF  
allowance for depreciation by wear and tear 耗损折旧免税额 Q2)z1'Wv  
allowance for funeral expenses 殡殓费的免税额 dM(}1%2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }Zwse%;  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~)#JwY  
allowance to debtor 给债务人的津贴 Y,kTk  
alteration of capital 资本更改 ]3C&l+m$ot  
alternate trustee 候补受托人 ~/6m|k  
amalgamation 合并 3Q`F x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j|&?BBa9  
ambit of charges 征税范围；收费范围 H1'`* }V  
amended valuation 经修订的估值  eGS1% [  
American Commodities Exchange 美国商品交易所 |:s4#3  
American Express Bank Limited 美国运通银行 N6Fj}m&E  
American Stock Exchange 美国证券交易所 2!/_Xh  
amortization 摊销 hmOhXE[a&  
amount due from banks 存放银行同业的款项 c_]$UM[7L  
amount due from banks abroad 存放海外银行同业的款项 `<h}Ygo>k/  
amount due from holding companies 控股公司欠款 xoD5z<<  
amount due from local banks 存放本港银行同业的款项 [g_Cg=J  
amount due to banks 银行同业的存款 ,o}!pQ  
amount due to banks abroad 海外银行同业的存款 gg(^:`+  
amount due to holding companies 控股公司存款 m?G}%u  
amount due to local banks 本港银行同业的存款 qh/q<  
amount due to outport banks 外埠银行同业的存款 K4i#:7r'b  
amount for note issue 发行纸币的款额 ) w.cCDL c  
amount of bond 担保契据的款额 1\q2; 5  
amount of consideration 代价款额 \Clz#k8l1  
amount of contribution 供款数额 |*0oz=  
amount of indebtedness 负债款额 iq '3.-xYr  
amount of principal of the loan 贷款本金额 W :PGj0?  
amount of rates chargeable 应征差饷数额 /H =fK  
amount of share capital 股本额 6|m
1z  
amount of sums assured 承保款额 }*m:zD@8$  
amount of variation 变动幅度 q#-szZQ  
amount of vote 拨款数额 xQC.ap  
amount payable 应付款额 g83!il\  
amount receivable 应收款额 M=$y_9#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nn"!x|c  
analysis 分析 ul+ +h4N  
ancillary risk 附属风险 `?PZvGi  
annual account 周年帐目；周年帐目报表；年度决算；年结 .}6 YKKqS  
annual accounting date 年结日期 `!H GM>  
annual allowance 每年免税额；年积金；年度津贴；年津 3_2(L"S2  
annual balance 年度余额 ,8g~,tMr+  
annual disposable income 每年可动用收入 lztPexyXZ  
annual estimates 周年预算 FS r `Y  
annual fee 年费 12aAO|]/~  
annual general meeting 周年大会 +I#5?  
annual growth rate 年增率；每年增长率 MI|DOp  
annual long-term supplement 长期个案每年补助金 ^u#!Yo.!(  
annual pensionable emolument 可供计算退休金的年薪 *plsZ*Q8  
annual report 年报 `,4"[6S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n*%<!\gJ  
annual return 周年报表；周年申报表；每年报税表格 6TxZ^&=  
Annual Return Rules 《周年报表规则》 Zgo^M,g  
annual review of consumer prices 每年消费物价回顾 dRyK'Xr
 
annual roll-forward basis 逐年延展方式 eMVfv=&L<3  
annual salary 年薪 v8,+|+3  
annual statement 年度报表；年度决算表 |]~tX zY  
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 0ANqEQX  
annuitant 年金受益人 GwV2`2  
annuity 年金 Deq
~"  
annuity contract 年金合约 k/O|ia6  
annuity on human life 人寿年金 _CP e  
antecedent debt 先前的债项 ts3%cRN r  
ante-dated cheque 倒填日期支票 Ob?>zsx  
anticipated expenditure 预期开支 h{S';/=8  
anticipated net profit 预期纯利 [a\:K2*'  
anticipated revenue 预期收入 ;Yyg(Ex  
anti-inflation measure 反通货膨胀措施 q(e&{pbM)  
anti-inflationary stance 反通货膨胀立场 e~c;wP~cO  
apparent deficit 表面赤字 cu]2`DF  
apparent financial solvency 表面偿债能力 g1L$+xD^  
apparent partner 表面合伙人 a_m P$4T  
application for personal assessment 个人入息课税申请书 Ooz+V;
#Q  
application of fund 资金应用 gpsEN(.w  
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 4QdY"s(n  
appointed actuary 委任精算师 -*k%'Gr  
appointed auditor 委任核数师；委任审计师 3'O+  
appointed trustee 委任的受托人 ;_M . (8L  
appointer 委任人 <P ~+H>;  
apportioned pro rata 按比例分摊 "8J$7g@n@  
apportionment 分配；分摊 Gk *Mx6|N  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |]HU$GtS  
apportionment formula 分摊方程式 \y{Bnp5h  
apportionment of estate duty 遗产税的分摊 \szx.IZT  
appraisal 估价；评估 eHi|_3A&*  
appreciable growth 可观增长 b4!(~"b.  
appreciable impact 显着影响 b{s_cOr/  
appreciable increase 可观增长 g1JD8~ a  
appreciation 增值；升值 +?[TH?2c+  
appreciation against other currencies 相对其他货币升值 z)=D&\HX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |dpOE<f[  
appreciation tax 增值税 6gJy<a3  
appropriation 拨款；拨用；拨付
%F9%t  
appropriation account 拨款帐目 xIf,1g@Cq9  
Appropriation Bill 拨款法案 3zp)!QJi  
appropriation-in-aid system 补助拨款办法 Y<X%'Wd\  
approved assets 核准资产 /d9I2~}B  
approved basket stock 认可一篮子证券 3_
B .W  
approved budget 核准预算 ~d^+yR-  
approved charitable donation 认可慈善捐款 F*
o{dLJ)  
approved charitable institution 认可慈善机构 cfMj^*I  
approved currency 核准货币；认可货币 wy<m&M<Gr  
approved estimates 核准预算 J2Ocf&y;  
approved estimates of expenditure 核准开支预算 C[gCwDwl  
approved overseas insurer 核准海外保险人 nM34zVy  
approved overseas trust company 核准海外信托公司 : Sk0?WU  
approved pooled investment fund 核准汇集投资基金 6BRQX\  
approved provident fund scheme 认可公积金计划 W*e6F?G  
approved provision 核准拨款 *TVr| to  
approved redeemable share 核准可赎回股份 5Az=)q4Q  
approved regional stock 认可地区性证券 bv
5,Yk  
approved retirement scheme 认可退休金计划 ~;QO`I=0P  
approved subordinated loan 核准附属贷款 2)h i(  
arbitrage 套戥；套汇；套利 BhLYLl
XPY  
arbitrageur 套戥者；套汇者 FF6[qSV  
arbitrary amount 临时款项 `QXO+'j4  
arrangement 措施；安排；协定 o"R[#E&Yx  
arrears 欠款 n'v[[bmu  
arrears of pay 欠付薪酬 a[]=*(AZI  
arrears of revenue 逾期未收税款；逾期未收的帐项 *4Y1((1k
 
articles of association 组织章程；组织细则；组织章程细则 f}0(qN/G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |3/=dG  
ascertainment of profit 确定利润 ~dC)EG  
"Asia Clear" “亚洲结算系统”