[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 wB~Ag$~  
allotment notice 股份配售通知；配股通知 CEjMHP$=  
allotment of shares 股份分配 FjD`bhw-  
allowable 可获宽免；免税的 jFfuT9oId  
allowable business loss 可扣除的营业亏损 ^%tmHDNL.  
allowable expenses 可扣税的支出 ,,vl+Z<&  
allowance 免税额；津贴；备抵；准备金 f]N2(eM  
allowance for debts 债项的免税额 hOjy$Z  
allowance for depreciation by wear and tear 耗损折旧免税额 A46z2  
allowance for funeral expenses 殡殓费的免税额 dUiv+K)ccQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zX{K\yp  
allowance for repairs and outgoings 修葺及支出方面的免税额 dq[X:3i  
allowance to debtor 给债务人的津贴 |%.V{vgP7  
alteration of capital 资本更改 5>M6lwS  
alternate trustee 候补受托人 IF-g%  
amalgamation 合并 :=!?W^J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U1!6%x  
ambit of charges 征税范围；收费范围 BMMWP
 
amended valuation 经修订的估值 R:8\z0"L*  
American Commodities Exchange 美国商品交易所 ]Gm"U!h*  
American Express Bank Limited 美国运通银行 7jP C{W  
American Stock Exchange 美国证券交易所 ,tBb$T)7<  
amortization 摊销 uzjP!qO  
amount due from banks 存放银行同业的款项 ak]:ir`o  
amount due from banks abroad 存放海外银行同业的款项 V*HkFT  
amount due from holding companies 控股公司欠款 _GSl}\  
amount due from local banks 存放本港银行同业的款项 cC@B\Q  
amount due to banks 银行同业的存款 D
/w X  
amount due to banks abroad 海外银行同业的存款 R]hilb 'a  
amount due to holding companies 控股公司存款 ;^VLx)q  
amount due to local banks 本港银行同业的存款 HAJK%zLc  
amount due to outport banks 外埠银行同业的存款 Bbk=0+ ^8I  
amount for note issue 发行纸币的款额 \=3V]7\&  
amount of bond 担保契据的款额 ZdQt!  
amount of consideration 代价款额 <pzCpF<  
amount of contribution 供款数额 hJ[Z~PC\T0  
amount of indebtedness 负债款额 iOk^RDG+  
amount of principal of the loan 贷款本金额 eiE36+'>b  
amount of rates chargeable 应征差饷数额 }cUq1r-bW  
amount of share capital 股本额 Hxe!68{aR  
amount of sums assured 承保款额 6Ap-J~4  
amount of variation 变动幅度 d'Cn] <  
amount of vote 拨款数额 M}Sn$h_  
amount payable 应付款额 fX"cQ&  
amount receivable 应收款额 q^5j&jx Vl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i#c1ZC  
analysis 分析 A#/O~-O^  
ancillary risk 附属风险 X.^S@3[  
annual account 周年帐目；周年帐目报表；年度决算；年结 $mfZ{  
annual accounting date 年结日期 j?a^fcXB  
annual allowance 每年免税额；年积金；年度津贴；年津 GZ xG!r-  
annual balance 年度余额 B
.)!zv\{  
annual disposable income 每年可动用收入 t2V|moG  
annual estimates 周年预算 aPD
4S&"Q  
annual fee 年费 yb{ud  
annual general meeting 周年大会 _`'VOY`o  
annual growth rate 年增率；每年增长率 |^: A,%>  
annual long-term supplement 长期个案每年补助金 @ Gxnrh6  
annual pensionable emolument 可供计算退休金的年薪 z u53mZ  
annual report 年报 2Fwp\I;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =QG@{?JTl  
annual return 周年报表；周年申报表；每年报税表格 /Z':wu\  
Annual Return Rules 《周年报表规则》 .;),e#  
annual review of consumer prices 每年消费物价回顾 |]s/NNU  
annual roll-forward basis 逐年延展方式 PHZ+u@AA6@  
annual salary 年薪 IY$v%%2WZ  
annual statement 年度报表；年度决算表 UEkn@^&bg  
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 _Z9H
Ol@  
annuitant 年金受益人 `cu W^/c  
annuity 年金 l;+n
L[%`  
annuity contract 年金合约 9 GEMmo3  
annuity on human life 人寿年金 cOz8YVR-  
antecedent debt 先前的债项 ^t X}5i`P  
ante-dated cheque 倒填日期支票 ."HDUo2D7  
anticipated expenditure 预期开支 =8` !Ph@(  
anticipated net profit 预期纯利 $hND!T+;  
anticipated revenue 预期收入 .x6c.Y.S  
anti-inflation measure 反通货膨胀措施 ,0j7qn@tm  
anti-inflationary stance 反通货膨胀立场 [WZGu6$SU  
apparent deficit 表面赤字 ]yg3|C;  
apparent financial solvency 表面偿债能力 e+'PRVc  
apparent partner 表面合伙人 Nu}x`Qkmr  
application for personal assessment 个人入息课税申请书 ,# i@jB  
application of fund 资金应用 'MF|(`  
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 FBDRbJ su  
appointed actuary 委任精算师 ?%)G%2  
appointed auditor 委任核数师；委任审计师 1a_R8j  
appointed trustee 委任的受托人 suo;+T=`I  
appointer 委任人 S}mZU!  
apportioned pro rata 按比例分摊 qeM`z  
apportionment 分配；分摊 mI$<+S1!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r .&<~x  
apportionment formula 分摊方程式 #ZzFAt  
apportionment of estate duty 遗产税的分摊 }vx+/J  
appraisal 估价；评估 kfb*|  
appreciable growth 可观增长 no~ Yet+<"  
appreciable impact 显着影响 NFYo@kX> G  
appreciable increase 可观增长 )uG7 DR  
appreciation 增值；升值 `1O<UJX  
appreciation against other currencies 相对其他货币升值 O{P@fv%~(o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [SJ-]P|^l  
appreciation tax 增值税 >0^oC[ B  
appropriation 拨款；拨用；拨付 QB3vp4pBg@  
appropriation account 拨款帐目 cu~dbv6H  
Appropriation Bill 拨款法案 *O5Ysk^|  
appropriation-in-aid system 补助拨款办法 /y2)<{{I  
approved assets 核准资产 @ OSSqH  
approved basket stock 认可一篮子证券 CO%o.j=1  
approved budget 核准预算 M/Twtq-`H  
approved charitable donation 认可慈善捐款 dq6|m }g{  
approved charitable institution 认可慈善机构 pgp@Zw)r)k  
approved currency 核准货币；认可货币 O6 :GE'S  
approved estimates 核准预算 #L3heb&9  
approved estimates of expenditure 核准开支预算 {Yt@H

 
approved overseas insurer 核准海外保险人 W##~gqZ/  
approved overseas trust company 核准海外信托公司 Xyz w.%4c  
approved pooled investment fund 核准汇集投资基金 pbXh}YJ&  
approved provident fund scheme 认可公积金计划 J>o%6D  
approved provision 核准拨款 "A4 .2  
approved redeemable share 核准可赎回股份 xE{PsN1 X;  
approved regional stock 认可地区性证券 m|/q o  
approved retirement scheme 认可退休金计划 }{oZdO  
approved subordinated loan 核准附属贷款 w$`[C+L  
arbitrage 套戥；套汇；套利 CyHaFUbZ  
arbitrageur 套戥者；套汇者 )qq5WShMJ  
arbitrary amount 临时款项 9/yE\p.  
arrangement 措施；安排；协定 REK(^1 h  
arrears 欠款 &/\Q6$a  
arrears of pay 欠付薪酬 N(7UlS,u'  
arrears of revenue 逾期未收税款；逾期未收的帐项 {S$]I)tV  
articles of association 组织章程；组织细则；组织章程细则 MkNPC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #?3oGrS Y  
ascertainment of profit 确定利润 j=],n8_i  
"Asia Clear" “亚洲结算系统”