[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 g3'dkS!  
allotment notice 股份配售通知；配股通知 hyPS 6Y'1  
allotment of shares 股份分配 _~1O#*|4  
allowable 可获宽免；免税的 1k "t[^  
allowable business loss 可扣除的营业亏损 *>aVU'  
allowable expenses 可扣税的支出 Cs"ivET  
allowance 免税额；津贴；备抵；准备金 gZ>&cju  
allowance for debts 债项的免税额 0;1O;JRw  
allowance for depreciation by wear and tear 耗损折旧免税额 x/]G"?Uix  
allowance for funeral expenses 殡殓费的免税额 &N7q9t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mK7SEH;  
allowance for repairs and outgoings 修葺及支出方面的免税额 #Q_Scxf  
allowance to debtor 给债务人的津贴 AWFq5YMSI  
alteration of capital 资本更改  7a_u=\,  
alternate trustee 候补受托人 +5O^{Ce6  
amalgamation 合并 $5ea[nc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KX\=wFbP)  
ambit of charges 征税范围；收费范围 ^Q0=Ggh  
amended valuation 经修订的估值 |jH Yf42Q  
American Commodities Exchange 美国商品交易所 3&[d.,/  
American Express Bank Limited 美国运通银行 o6 x8jz  
American Stock Exchange 美国证券交易所 =<(6yu_  
amortization 摊销 p;zT #%  
amount due from banks 存放银行同业的款项 (O:&RAkk7  
amount due from banks abroad 存放海外银行同业的款项 AVz907h8  
amount due from holding companies 控股公司欠款 ,3GB9  
amount due from local banks 存放本港银行同业的款项 G a$2o6  
amount due to banks 银行同业的存款 \ D>!&  
amount due to banks abroad 海外银行同业的存款 \qW^AD(it<  
amount due to holding companies 控股公司存款 yHf^6|$8  
amount due to local banks 本港银行同业的存款 NU.4_cixb  
amount due to outport banks 外埠银行同业的存款 B;iJ$gt]  
amount for note issue 发行纸币的款额 Wxj(3lg/  
amount of bond 担保契据的款额 Ea" -
n9  
amount of consideration 代价款额 d@ZXCiA},  
amount of contribution 供款数额 Y^#>3T  
amount of indebtedness 负债款额 YuO!Y9iEm  
amount of principal of the loan 贷款本金额 
AKLFUk  
amount of rates chargeable 应征差饷数额 `]6W*^'PD  
amount of share capital 股本额 M_$;"NS+}  
amount of sums assured 承保款额 hG<W*g  
amount of variation 变动幅度 LChwHkRHJI  
amount of vote 拨款数额 \,nhGh  
amount payable 应付款额 HD$r<bl  
amount receivable 应收款额 Lrt~Q:z2u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4e[ 0.2?  
analysis 分析 ki`ur%h  
ancillary risk 附属风险 G!F_Q7|-  
annual account 周年帐目；周年帐目报表；年度决算；年结 /sB,)>X  
annual accounting date 年结日期 @v6{U?  
annual allowance 每年免税额；年积金；年度津贴；年津 >A L^y(G  
annual balance 年度余额 s<C66z  
annual disposable income 每年可动用收入 -q-BP}r3  
annual estimates 周年预算 :Ef$[_S>  
annual fee 年费 L?(1 [jB4G  
annual general meeting 周年大会 }p9#Bzc  
annual growth rate 年增率；每年增长率 C91'dM  
annual long-term supplement 长期个案每年补助金 ?ZKIs9E[m  
annual pensionable emolument 可供计算退休金的年薪 CF_2ez1u0y  
annual report 年报 Hnvs{KC`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZOJ7^g  
annual return 周年报表；周年申报表；每年报税表格 caTKi8  
Annual Return Rules 《周年报表规则》 FSZ :}Q  
annual review of consumer prices 每年消费物价回顾 M}" KAa  
annual roll-forward basis 逐年延展方式 q"g4fzCD  
annual salary 年薪 M~saYJio  
annual statement 年度报表；年度决算表 bHs},i6  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]INt9Pvqm  
annuitant 年金受益人 J<iiA:&J  
annuity 年金 ]>(pQD  
annuity contract 年金合约 DT]3q4__Q  
annuity on human life 人寿年金 Io7=Mc4  
antecedent debt 先前的债项 y.Yni*xt/  
ante-dated cheque 倒填日期支票 t/x]vCP,2D  
anticipated expenditure 预期开支 1[Jv9S*f/  
anticipated net profit 预期纯利 i@YM{FycX  
anticipated revenue 预期收入 gl n X C  
anti-inflation measure 反通货膨胀措施 ~X) 1!Sr  
anti-inflationary stance 反通货膨胀立场 2+\@0j[q  
apparent deficit 表面赤字 59_VC('  
apparent financial solvency 表面偿债能力 <5c^DA  
apparent partner 表面合伙人 pN;Tt+}  
application for personal assessment 个人入息课税申请书 !V0)
eC50  
application of fund 资金应用 c#[d7t8ONe  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =fK F#^E@  
appointed actuary 委任精算师 Uv:NY1(3!  
appointed auditor 委任核数师；委任审计师 N?%FVF  
appointed trustee 委任的受托人 4':U rJ+  
appointer 委任人 LaIH3!M3  
apportioned pro rata 按比例分摊 .Dyxul  
apportionment 分配；分摊 "4QD\k5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2C&l\16  
apportionment formula 分摊方程式 Z#_VxA>]v  
apportionment of estate duty 遗产税的分摊 JZrZDW>M  
appraisal 估价；评估 KSl@V>!_  
appreciable growth 可观增长 >D$NEO^  
appreciable impact 显着影响 IqjH  
appreciable increase 可观增长 0yKPYA*j  
appreciation 增值；升值 }/-TT0*6j<  
appreciation against other currencies 相对其他货币升值 j2!^iGS}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z7?-c  
appreciation tax 增值税 \8-PCD  
appropriation 拨款；拨用；拨付 S6|L !pO  
appropriation account 拨款帐目 b@N*W]  
Appropriation Bill 拨款法案 o
IY@xuj  
appropriation-in-aid system 补助拨款办法 5sF?0P;ln  
approved assets 核准资产 6[C>"s}Ol  
approved basket stock 认可一篮子证券 C@FX[:l@-  
approved budget 核准预算 ~VO?PfxZ  
approved charitable donation 认可慈善捐款 vqBT^Q_q;  
approved charitable institution 认可慈善机构 CEb al\R  
approved currency 核准货币；认可货币 R)5zHCwOw  
approved estimates 核准预算 JKYkS*.a}  
approved estimates of expenditure 核准开支预算 %-, -:e  
approved overseas insurer 核准海外保险人 $x1PU67  
approved overseas trust company 核准海外信托公司 y{uN+QS  
approved pooled investment fund 核准汇集投资基金 x5nw/''[2  
approved provident fund scheme 认可公积金计划 <<ifd?  
approved provision 核准拨款 zF=E5TL-,4  
approved redeemable share 核准可赎回股份 Z<Ke/Xi  
approved regional stock 认可地区性证券 7TGLt z  
approved retirement scheme 认可退休金计划 iN@+,]Yjl  
approved subordinated loan 核准附属贷款 hXsH9R  
arbitrage 套戥；套汇；套利 b+ v!3|  
arbitrageur 套戥者；套汇者 &H@OLyC  
arbitrary amount 临时款项 ]^@!ID$c  
arrangement 措施；安排；协定 g:>Mooxzi  
arrears 欠款 N[dv  
arrears of pay 欠付薪酬 D|R,$v:  
arrears of revenue 逾期未收税款；逾期未收的帐项 .UJjB}4$f  
articles of association 组织章程；组织细则；组织章程细则 zJa,kN|m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 LIDYKKDJ^  
ascertainment of profit 确定利润 xs3t~o3y  
"Asia Clear" “亚洲结算系统”