[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 h,LSqjf"  
allotment notice 股份配售通知；配股通知 Q 3WD!Z8y  
allotment of shares 股份分配 J*@p M  
allowable 可获宽免；免税的 e@3SF  
allowable business loss 可扣除的营业亏损 .6y+van  
allowable expenses 可扣税的支出 P1F-Wy1  
allowance 免税额；津贴；备抵；准备金 ,%pCcM)  
allowance for debts 债项的免税额 d9{lj(2P  
allowance for depreciation by wear and tear 耗损折旧免税额 *HrEh;3^J  
allowance for funeral expenses 殡殓费的免税额 f+e"`80$*C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1}VaBsEV  
allowance for repairs and outgoings 修葺及支出方面的免税额 z}vT8qoX  
allowance to debtor 给债务人的津贴 E'6>3n  
alteration of capital 资本更改  AG(6.  
alternate trustee 候补受托人 /-M:6  
amalgamation 合并 ^ ".OMS"!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [6VB&   
ambit of charges 征税范围；收费范围 zs=3e~o3  
amended valuation 经修订的估值 %&L13:  
American Commodities Exchange 美国商品交易所 c>bns/f  
American Express Bank Limited 美国运通银行 +wi=IrRr  
American Stock Exchange 美国证券交易所 |\(uO|)ju  
amortization 摊销 <H-Nft>O  
amount due from banks 存放银行同业的款项 2ZK]}&yC  
amount due from banks abroad 存放海外银行同业的款项 D||0c"E  
amount due from holding companies 控股公司欠款 p?gm=b#  
amount due from local banks 存放本港银行同业的款项 !2t7s96  
amount due to banks 银行同业的存款 )z L@h  
amount due to banks abroad 海外银行同业的存款 4\z@Evm  
amount due to holding companies 控股公司存款 LL<xyg
d  
amount due to local banks 本港银行同业的存款 Us`=^\  
amount due to outport banks 外埠银行同业的存款 F5?S8=i  
amount for note issue 发行纸币的款额 mSYjc)z  
amount of bond 担保契据的款额 p%I)&- 8  
amount of consideration 代价款额 f:-)S8OJ  
amount of contribution 供款数额 5]O{tS j  
amount of indebtedness 负债款额 66val"^W  
amount of principal of the loan 贷款本金额 N,Y)'s <  
amount of rates chargeable 应征差饷数额 ^I
w
$(  
amount of share capital 股本额 ~"+"
6zg  
amount of sums assured 承保款额 J[}H^FR  
amount of variation 变动幅度 R3B+vLGX  
amount of vote 拨款数额 \ eHOHHAGW  
amount payable 应付款额 SVU>q:ab  
amount receivable 应收款额 MCN>
3/81  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (3n "a'  
analysis 分析 Lu#qo^  
ancillary risk 附属风险 9E7G%-  
annual account 周年帐目；周年帐目报表；年度决算；年结 rXB;#ypO  
annual accounting date 年结日期 |4\1V=(  
annual allowance 每年免税额；年积金；年度津贴；年津 tpWGmjfo>  
annual balance 年度余额 15ailA&(Qm  
annual disposable income 每年可动用收入 >)M{^  
annual estimates 周年预算 O3sV)  
annual fee 年费 +bumWOQ'  
annual general meeting 周年大会 ]\*^G@HA2  
annual growth rate 年增率；每年增长率 ^hLr9k   
annual long-term supplement 长期个案每年补助金 UF"%FF  
annual pensionable emolument 可供计算退休金的年薪 MblRdj6  
annual report 年报 2cCiHEL#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `n&
:\Ib  
annual return 周年报表；周年申报表；每年报税表格 ~0MpB~ {xd  
Annual Return Rules 《周年报表规则》 UA<Fxt  
annual review of consumer prices 每年消费物价回顾 kmC@\xTp  
annual roll-forward basis 逐年延展方式 /1OCK=  
annual salary 年薪 bRvGetX  
annual statement 年度报表；年度决算表 +byOThuE  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d:)#-x*h7  
annuitant 年金受益人 HzTmNm)  
annuity 年金 a=2.Y?  
annuity contract 年金合约 s%:fZ7y  
annuity on human life 人寿年金 @R&d<^I&M  
antecedent debt 先前的债项 %]+R>+  
ante-dated cheque 倒填日期支票 RU)(|;  
anticipated expenditure 预期开支 B=0^Rysg  
anticipated net profit 预期纯利 N
O!Qo:  
anticipated revenue 预期收入 U3_${  
anti-inflation measure 反通货膨胀措施 R XCn;nM4  
anti-inflationary stance 反通货膨胀立场 01A{\O1$j  
apparent deficit 表面赤字 )]@h}K}  
apparent financial solvency 表面偿债能力 S;4:`?s=i  
apparent partner 表面合伙人 (=j;rfvP  
application for personal assessment 个人入息课税申请书 K1@Pt}  
application of fund 资金应用 8?Zhh.  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 NW1Jr/  
appointed actuary 委任精算师 k%6CkCw  
appointed auditor 委任核数师；委任审计师 ! I:N<  
appointed trustee 委任的受托人 Yg&(kmm  
appointer 委任人 %7ngAIg  
apportioned pro rata 按比例分摊 4)gG
_k  
apportionment 分配；分摊 w;lpJB\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UF+Qx/4h0  
apportionment formula 分摊方程式 }zGx0 Q  
apportionment of estate duty 遗产税的分摊 U}w'/:H  
appraisal 估价；评估 i(4<MB1 a  
appreciable growth 可观增长 OjGI !  
appreciable impact 显着影响 `w!XO$"]Z  
appreciable increase 可观增长 ea=E/HR-  
appreciation 增值；升值 IR-n: z  
appreciation against other currencies 相对其他货币升值 LdZVXp^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O,r;-t4vYU  
appreciation tax 增值税 R1zt6oY  
appropriation 拨款；拨用；拨付 ]$/oSa/  
appropriation account 拨款帐目 _ $a3lR  
Appropriation Bill 拨款法案 Cx TAd[az  
appropriation-in-aid system 补助拨款办法 ]y@A =nR  
approved assets 核准资产 ~e}JqJ(97  
approved basket stock 认可一篮子证券
pwFdfp  
approved budget 核准预算 Fx^wV^q3  
approved charitable donation 认可慈善捐款 HPphTu}`  
approved charitable institution 认可慈善机构 av'm$I|O  
approved currency 核准货币；认可货币 M`Q$-#E:  
approved estimates 核准预算 i.E2a)  
approved estimates of expenditure 核准开支预算 h ;*x1BVE  
approved overseas insurer 核准海外保险人 Uj5
-x%~  
approved overseas trust company 核准海外信托公司 \OW:-  
approved pooled investment fund 核准汇集投资基金 =+iY<~8  
approved provident fund scheme 认可公积金计划 t'eaR-  
approved provision 核准拨款 0=>$J WF  
approved redeemable share 核准可赎回股份 AX`Tku  
approved regional stock 认可地区性证券 70qEqNoC  
approved retirement scheme 认可退休金计划 C~2!@<y  
approved subordinated loan 核准附属贷款 S)U *1t7[  
arbitrage 套戥；套汇；套利 |.)LZP,  
arbitrageur 套戥者；套汇者 xX&B&"]5  
arbitrary amount 临时款项 YdhV a!Y  
arrangement 措施；安排；协定 O h@z<1eYZ  
arrears 欠款 HTL6;87w+]  
arrears of pay 欠付薪酬 JvO1tA]ij  
arrears of revenue 逾期未收税款；逾期未收的帐项 d2
7q,2f!  
articles of association 组织章程；组织细则；组织章程细则 o898pg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j:%,lcF  
ascertainment of profit 确定利润 'J?{/O^  
"Asia Clear" “亚洲结算系统”