[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 +#Wwah$  
allotment notice 股份配售通知；配股通知 Ms#rvn!J  
allotment of shares 股份分配 6f:uAFwG  
allowable 可获宽免；免税的 T&4f}g/  
allowable business loss 可扣除的营业亏损 @THa[|(S  
allowable expenses 可扣税的支出 N8iLI`  
allowance 免税额；津贴；备抵；准备金 ` {qt4zd0  
allowance for debts 债项的免税额 jU-aa+  
allowance for depreciation by wear and tear 耗损折旧免税额 ?t5<S]'r$  
allowance for funeral expenses 殡殓费的免税额 KM+[1Ze$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4T-"\tmg/  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z2t\4|wr:  
allowance to debtor 给债务人的津贴 N
BL%5!'  
alteration of capital 资本更改 ,{;*b v  
alternate trustee 候补受托人 J&iSS9c  
amalgamation 合并 pMJm@f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I^nDO\m <  
ambit of charges 征税范围；收费范围 -xG6J.S  
amended valuation 经修订的估值 ?N(<w?Gat  
American Commodities Exchange 美国商品交易所 L~%7 =]m  
American Express Bank Limited 美国运通银行 ]q~bi<E9W  
American Stock Exchange 美国证券交易所  wX5q=I  
amortization 摊销 :dqZM#$d  
amount due from banks 存放银行同业的款项 {a__/I>)  
amount due from banks abroad 存放海外银行同业的款项 H,c`=Ii3  
amount due from holding companies 控股公司欠款 (g*j+i  
amount due from local banks 存放本港银行同业的款项 >(-A"jf  
amount due to banks 银行同业的存款 !1=*"H%t  
amount due to banks abroad 海外银行同业的存款 nEUUD3a  
amount due to holding companies 控股公司存款 kno[!A7_6  
amount due to local banks 本港银行同业的存款 8{i O#C  
amount due to outport banks 外埠银行同业的存款 eyuyaSE  
amount for note issue 发行纸币的款额 wTD}c1J(  
amount of bond 担保契据的款额 5rmU 9L  
amount of consideration 代价款额 14"+ctq  
amount of contribution 供款数额 $H)QUFyC  
amount of indebtedness 负债款额 )3)7zulnXH  
amount of principal of the loan 贷款本金额 '$c9S [  
amount of rates chargeable 应征差饷数额 v<t?t<|J  
amount of share capital 股本额 x
0b=r!Duu  
amount of sums assured 承保款额 @H<*|3J  
amount of variation 变动幅度 h!ogH >S~  
amount of vote 拨款数额 qvLh7]sbK:  
amount payable 应付款额 peF)U !`D  
amount receivable 应收款额 T-#4hY`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  yIcTc  
analysis 分析 xr{Ym99E$  
ancillary risk 附属风险 y%X!l(gQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 d]Y;rqjue  
annual accounting date 年结日期 5.*,IedY  
annual allowance 每年免税额；年积金；年度津贴；年津 0QT
:@v2R  
annual balance 年度余额 i!RfUod  
annual disposable income 每年可动用收入 haY]gmC  
annual estimates 周年预算 YVwpqOE.=  
annual fee 年费 )|vy}Jf7  
annual general meeting 周年大会 71y{Dwya  
annual growth rate 年增率；每年增长率 BM/o7%]n  
annual long-term supplement 长期个案每年补助金 aG83@ABx  
annual pensionable emolument 可供计算退休金的年薪 .1q}mw   
annual report 年报 8>t,n,k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E*u*LMm  
annual return 周年报表；周年申报表；每年报税表格 k #zDY*kj  
Annual Return Rules 《周年报表规则》 'Y#'ozSQv  
annual review of consumer prices 每年消费物价回顾 ccrWk*t
r  
annual roll-forward basis 逐年延展方式 tsJR:~  
annual salary 年薪 DnFzCJ  
annual statement 年度报表；年度决算表 N<8\.z5:<  
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 *!ng)3#  
annuitant 年金受益人 [8a(4]4  
annuity 年金 bY2R/FNL=  
annuity contract 年金合约 W} i6{Vh  
annuity on human life 人寿年金 0cE9O9kE  
antecedent debt 先前的债项 Z3weFbCH  
ante-dated cheque 倒填日期支票 ~1%*w*  
anticipated expenditure 预期开支 ;aV3j /  
anticipated net profit 预期纯利 5E-;4o;RI(  
anticipated revenue 预期收入 v@soS1V!  
anti-inflation measure 反通货膨胀措施 D>[Sib/@  
anti-inflationary stance 反通货膨胀立场 aTTkj\4  
apparent deficit 表面赤字 0\{dt4nW&O  
apparent financial solvency 表面偿债能力 :Y\ ~[Y  
apparent partner 表面合伙人 l)vC=V6MG  
application for personal assessment 个人入息课税申请书 mpug#i6q  
application of fund 资金应用 gDVsi  
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 P*A+k"DU1  
appointed actuary 委任精算师 J?w_DQa
 
appointed auditor 委任核数师；委任审计师 )g EE7Ex?  
appointed trustee 委任的受托人 C[<}eD4bV  
appointer 委任人 gns}%\,  
apportioned pro rata 按比例分摊 J<;io!  
apportionment 分配；分摊 1oej<67PdJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A{ ~D_q  
apportionment formula 分摊方程式 y\Aa;pL)RQ  
apportionment of estate duty 遗产税的分摊 ~c35Y9-5  
appraisal 估价；评估 b^Z2Vf:k]  
appreciable growth 可观增长 JFVx&  
appreciable impact 显着影响 m2\\!C]f  
appreciable increase 可观增长 ANFes*8j  
appreciation 增值；升值 wn5OgXxG<  
appreciation against other currencies 相对其他货币升值 B{`adq?pW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K2
zln_W  
appreciation tax 增值税 } +}nrJv  
appropriation 拨款；拨用；拨付 .Qx5,)@
9  
appropriation account 拨款帐目 hK3-j;eg  
Appropriation Bill 拨款法案 FC] *^B  
appropriation-in-aid system 补助拨款办法 7K\
v=  
approved assets 核准资产 {&,p<5o  
approved basket stock 认可一篮子证券 Gu*y7I8  
approved budget 核准预算 22ON=NN  
approved charitable donation 认可慈善捐款 #QoWne
Z  
approved charitable institution 认可慈善机构 x 4+WZYv3  
approved currency 核准货币；认可货币 VGc*aQYa  
approved estimates 核准预算 P+o"]/7U  
approved estimates of expenditure 核准开支预算 {&n- @$?  
approved overseas insurer 核准海外保险人 \Nt 5TG_  
approved overseas trust company 核准海外信托公司 %NrH\v{7Q  
approved pooled investment fund 核准汇集投资基金 &SE}5
ddC7  
approved provident fund scheme 认可公积金计划 f?UI+ TU  
approved provision 核准拨款 oZiW4z*Wh  
approved redeemable share 核准可赎回股份 1 %P-X!  
approved regional stock 认可地区性证券 Ojc Tu  
approved retirement scheme 认可退休金计划 Iw`tbN L[  
approved subordinated loan 核准附属贷款 gB'ajX=OA/  
arbitrage 套戥；套汇；套利 ^YLC{V  
arbitrageur 套戥者；套汇者 T]De{nHu  
arbitrary amount 临时款项 R'k`0  
arrangement 措施；安排；协定 L;RE5YrH%6  
arrears 欠款 <a"(B*bBd  
arrears of pay 欠付薪酬 yjjq&Cn  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,a{85HLr]  
articles of association 组织章程；组织细则；组织章程细则 2R&\qZ<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7\6g>4J^`  
ascertainment of profit 确定利润 ;d6Dm)/(  
"Asia Clear" “亚洲结算系统”