[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 Be{/2jU%  
allotment notice 股份配售通知；配股通知 kPO6gdwq$  
allotment of shares 股份分配 fQQsb 5=i  
allowable 可获宽免；免税的 X7H'Uk9:  
allowable business loss 可扣除的营业亏损 w<Yv`$-`  
allowable expenses 可扣税的支出 NT@YLhs?  
allowance 免税额；津贴；备抵；准备金 B.YMP;7>  
allowance for debts 债项的免税额 om}/f`  
allowance for depreciation by wear and tear 耗损折旧免税额 Zlk,])9Q  
allowance for funeral expenses 殡殓费的免税额 {Vxc6,=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3ximNQ}S  
allowance for repairs and outgoings 修葺及支出方面的免税额 RV kU+7  
allowance to debtor 给债务人的津贴 3^\?>C7  
alteration of capital 资本更改 PEW4J{(W  
alternate trustee 候补受托人 7$ =Y\P  
amalgamation 合并 hV-VeKjZ(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D1X4|Q*SK  
ambit of charges 征税范围；收费范围 q]eFd6  
amended valuation 经修订的估值 rBD(2M  
American Commodities Exchange 美国商品交易所 I/O
n3"U%  
American Express Bank Limited 美国运通银行 i*S|qX7``  
American Stock Exchange 美国证券交易所 dI^IK
  
amortization 摊销 V06CCy8n  
amount due from banks 存放银行同业的款项 ^sifEgG*d  
amount due from banks abroad 存放海外银行同业的款项 w; 4jx(  
amount due from holding companies 控股公司欠款 ~H^'al2PK  
amount due from local banks 存放本港银行同业的款项 /2;dH]o0  
amount due to banks 银行同业的存款 *;hY.EuoFz  
amount due to banks abroad 海外银行同业的存款 < b d1  
amount due to holding companies 控股公司存款 \.H9$C$  
amount due to local banks 本港银行同业的存款 `KpFH.k.K  
amount due to outport banks 外埠银行同业的存款 S\e&?Y`  
amount for note issue 发行纸币的款额 'qL5$zG  
amount of bond 担保契据的款额 C$<"w ,  
amount of consideration 代价款额 ?;|@T ty%  
amount of contribution 供款数额 IKi{Xh]\  
amount of indebtedness 负债款额 %MJL5  
amount of principal of the loan 贷款本金额 0#oBXu  
amount of rates chargeable 应征差饷数额 (j' {~FB  
amount of share capital 股本额 7tSJniB  
amount of sums assured 承保款额 A8pj~I/*-  
amount of variation 变动幅度 7
\A4vUI3  
amount of vote 拨款数额 e>l,(ql  
amount payable 应付款额 B%tIwUE2  
amount receivable 应收款额 8Q2]*%   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $. %L  
analysis 分析 v6s\Z\v)Q`  
ancillary risk 附属风险 d2rL 8jW  
annual account 周年帐目；周年帐目报表；年度决算；年结 J["H[T*  
annual accounting date 年结日期 l~ bKBz  
annual allowance 每年免税额；年积金；年度津贴；年津  i"vawxm  
annual balance 年度余额 mxQR4"]jY  
annual disposable income 每年可动用收入 01udlW.  
annual estimates 周年预算 "8N"Udu  
annual fee 年费 ' .B.V?7  
annual general meeting 周年大会 t5.`!3EO  
annual growth rate 年增率；每年增长率 Sd},_Kh  
annual long-term supplement 长期个案每年补助金 OJAx:&]3  
annual pensionable emolument 可供计算退休金的年薪 o=pt_!i/  
annual report 年报 8-7dokg>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q48+O?&  
annual return 周年报表；周年申报表；每年报税表格 w |_GV}#_  
Annual Return Rules 《周年报表规则》 ddsUz1%l  
annual review of consumer prices 每年消费物价回顾 dY}pN"  
annual roll-forward basis 逐年延展方式 2-++i:, g  
annual salary 年薪 NYBe"/}GS  
annual statement 年度报表；年度决算表 '\`6ot8  
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 ;UYc  
annuitant 年金受益人 ~eP  
annuity 年金 [,=d7*b(l  
annuity contract 年金合约 AoBoFZLl3  
annuity on human life 人寿年金 6*u,c^a  
antecedent debt 先前的债项 x(8n 9Q>  
ante-dated cheque 倒填日期支票 ;7Y[c}V1^  
anticipated expenditure 预期开支 BQ#3QL't  
anticipated net profit 预期纯利 eNRs&^  
anticipated revenue 预期收入 aD9rp V  
anti-inflation measure 反通货膨胀措施
l&Z Sm  
anti-inflationary stance 反通货膨胀立场 e,HMwD  
apparent deficit 表面赤字 8tLHr@%%  
apparent financial solvency 表面偿债能力 $I@GUtzjp  
apparent partner 表面合伙人 Cq>6rn  
application for personal assessment 个人入息课税申请书 P z ?m>>#  
application of fund 资金应用 ak;6z]f8[  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9R p2W  
appointed actuary 委任精算师 MIq"Wy|Zs  
appointed auditor 委任核数师；委任审计师 &D]p,  
appointed trustee 委任的受托人 {Oj7  
appointer 委任人 B^fT>1P  
apportioned pro rata 按比例分摊 u$%A#L[  
apportionment 分配；分摊 0GZq`a7[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G?`-]FMO  
apportionment formula 分摊方程式 B**Nn!}0  
apportionment of estate duty 遗产税的分摊 +4 et7  
appraisal 估价；评估 GIT#<+"  
appreciable growth 可观增长 hN   
appreciable impact 显着影响 qI%&ay"/  
appreciable increase 可观增长 a+`D'?z  
appreciation 增值；升值 dC.bt|#Oz  
appreciation against other currencies 相对其他货币升值 _;hf<|c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h >-'-Hx+  
appreciation tax 增值税 FJeiY#us  
appropriation 拨款；拨用；拨付 ExVDkt0  
appropriation account 拨款帐目 03=5Nof1  
Appropriation Bill 拨款法案 zI^]esX!2_  
appropriation-in-aid system 补助拨款办法 b9~A-Z  
approved assets 核准资产 VWx]1\  
approved basket stock 认可一篮子证券 ;HNq>/{  
approved budget 核准预算 g # S0V  
approved charitable donation 认可慈善捐款 wN97_Y=`n  
approved charitable institution 认可慈善机构 s"%lFA"-  
approved currency 核准货币；认可货币 6)qp*P$L  
approved estimates 核准预算 1@>$ Gcc  
approved estimates of expenditure 核准开支预算 $A2n{  
approved overseas insurer 核准海外保险人 P(,?#+]-  
approved overseas trust company 核准海外信托公司 P
T'MNH  
approved pooled investment fund 核准汇集投资基金 A
pj;  
approved provident fund scheme 认可公积金计划 u.,Q4u|!  
approved provision 核准拨款 ?A?F.n`  
approved redeemable share 核准可赎回股份 _Mk7U@j+9  
approved regional stock 认可地区性证券 ` qUX.  
approved retirement scheme 认可退休金计划 o(!@7Lqq  
approved subordinated loan 核准附属贷款 ! zL1;d  
arbitrage 套戥；套汇；套利 h|D 0z_f  
arbitrageur 套戥者；套汇者 j+rG7z){K  
arbitrary amount 临时款项 :>+\17tx  
arrangement 措施；安排；协定 dtZE67KS  
arrears 欠款 >Lft9 e   
arrears of pay 欠付薪酬 s?2$ue&-f  
arrears of revenue 逾期未收税款；逾期未收的帐项 pTJX""C  
articles of association 组织章程；组织细则；组织章程细则 NI aFI(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DF_ X  
ascertainment of profit 确定利润 a0=

WfeT  
"Asia Clear" “亚洲结算系统”