[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 YHr<`Q</  
allotment notice 股份配售通知；配股通知 6 i]B8Ziq{  
allotment of shares 股份分配 @m"P_1`*  
allowable 可获宽免；免税的 V,:~FufM^  
allowable business loss 可扣除的营业亏损 V_pKe~  
allowable expenses 可扣税的支出 VB{G%!}  
allowance 免税额；津贴；备抵；准备金 ]BBjFs4#  
allowance for debts 债项的免税额 x[2eA!NC  
allowance for depreciation by wear and tear 耗损折旧免税额 znd fIt^  
allowance for funeral expenses 殡殓费的免税额 U&y?3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =JB1]b{|  
allowance for repairs and outgoings 修葺及支出方面的免税额 i%9xt1 c_  
allowance to debtor 给债务人的津贴 XwdehyPhT2  
alteration of capital 资本更改 +6x:+9S  
alternate trustee 候补受托人 CB?,[#r5f  
amalgamation 合并 P 4~C0z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F6)/Iiv  
ambit of charges 征税范围；收费范围 $-f(.S  
amended valuation 经修订的估值 U`ELd:   
American Commodities Exchange 美国商品交易所 _95`w9  
American Express Bank Limited 美国运通银行 Y ptP_R:2p  
American Stock Exchange 美国证券交易所 Di #Em[  
amortization 摊销 *5;#+%A  
amount due from banks 存放银行同业的款项 1FmVx  
amount due from banks abroad 存放海外银行同业的款项 Cg&cz]*q|  
amount due from holding companies 控股公司欠款 !,>9?(  
amount due from local banks 存放本港银行同业的款项 <US!XMrCg  
amount due to banks 银行同业的存款 X3 rvM8  
amount due to banks abroad 海外银行同业的存款 R8R,!3 N  
amount due to holding companies 控股公司存款 8BwJWxBQ  
amount due to local banks 本港银行同业的存款 6o]X.plr  
amount due to outport banks 外埠银行同业的存款 ,]-A
~^|  
amount for note issue 发行纸币的款额 GG[$-  
amount of bond 担保契据的款额 
rfxLCiV  
amount of consideration 代价款额 ,Mw;kevw  
amount of contribution 供款数额 n7K\\|X  
amount of indebtedness 负债款额 XRR`GBI  
amount of principal of the loan 贷款本金额 JD$;6Jv3P  
amount of rates chargeable 应征差饷数额 { Sn J  
amount of share capital 股本额 qW:\6aEG  
amount of sums assured 承保款额 qct:xviH<|  
amount of variation 变动幅度 7 {#^zr  
amount of vote 拨款数额 1\+d 5Q0  
amount payable 应付款额 $qj||zA  
amount receivable 应收款额 ?BnjtefIe  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~gvw6e*[  
analysis 分析 X
vspE}~y  
ancillary risk 附属风险 .\+%Q)?h:  
annual account 周年帐目；周年帐目报表；年度决算；年结 W02swhS  
annual accounting date 年结日期 j /=4f�  
annual allowance 每年免税额；年积金；年度津贴；年津 En/EQ\T@F  
annual balance 年度余额 Og~3eL[1%C  
annual disposable income 每年可动用收入 j#)K /`  
annual estimates 周年预算 `.a~G y  
annual fee 年费 _m|Tr*i8  
annual general meeting 周年大会 yjxv D  
annual growth rate 年增率；每年增长率 F%>`?NG+c  
annual long-term supplement 长期个案每年补助金 tB7g.)yZb  
annual pensionable emolument 可供计算退休金的年薪 A&6qt  
annual report 年报 |cUBS)
[)X  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,,[pc  
annual return 周年报表；周年申报表；每年报税表格 (}LLk+  
Annual Return Rules 《周年报表规则》 EAM2t|MG.  
annual review of consumer prices 每年消费物价回顾 DQOEntw  
annual roll-forward basis 逐年延展方式 42mZ.,<  
annual salary 年薪 X6Hd%}*mN  
annual statement 年度报表；年度决算表 Bys_8x}  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 l TRQ/B  
annuitant 年金受益人 r*t\\
2  
annuity 年金 G;3N"az  
annuity contract 年金合约 3fWL}]{<a  
annuity on human life 人寿年金 VaRP+J}UA.  
antecedent debt 先前的债项 c*# *8R9.y  
ante-dated cheque 倒填日期支票 ESAFsJ$r;  
anticipated expenditure 预期开支 i'bUX=JK  
anticipated net profit 预期纯利 R s)Nz< d  
anticipated revenue 预期收入 #$[}JiuL/  
anti-inflation measure 反通货膨胀措施 i5 F9
*  
anti-inflationary stance 反通货膨胀立场 ,HLgb}~  
apparent deficit 表面赤字 Lk~aMbw#  
apparent financial solvency 表面偿债能力 mlD 1 o  
apparent partner 表面合伙人 0QxE6>xL=  
application for personal assessment 个人入息课税申请书 J< U,~ra\  
application of fund 资金应用 S
*-/#j  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 )2 jBhT  
appointed actuary 委任精算师 =fr_` "?k  
appointed auditor 委任核数师；委任审计师 `vPc&.
-K  
appointed trustee 委任的受托人 !DUC#)F  
appointer 委任人 .;xt{kK  
apportioned pro rata 按比例分摊 1]<wZV}.  
apportionment 分配；分摊 3bW(VvgcL4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ce0YO~I  
apportionment formula 分摊方程式 7#BUd/  
apportionment of estate duty 遗产税的分摊 u`2[V4=
L  
appraisal 估价；评估 ?yq1\G)]  
appreciable growth 可观增长 9AsK=/Buf  
appreciable impact 显着影响 V 2WcPI^  
appreciable increase 可观增长 6X@$xe847[  
appreciation 增值；升值 7FiQTS B:  
appreciation against other currencies 相对其他货币升值 3M[b)At V.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
BL^8gtdn  
appreciation tax 增值税 Cg!]x o  
appropriation 拨款；拨用；拨付 ZRd,V~iz  
appropriation account 拨款帐目 (wRJ"Nwu  
Appropriation Bill 拨款法案  \tWFz(  
appropriation-in-aid system 补助拨款办法 3 O)^Hq+9  
approved assets 核准资产 vF,iHzv  
approved basket stock 认可一篮子证券 #AJo75E%  
approved budget 核准预算 J!GWP:b3  
approved charitable donation 认可慈善捐款 Zh]FL8[ nc  
approved charitable institution 认可慈善机构 k7gm)}RKcu  
approved currency 核准货币；认可货币 =#"ZO  
approved estimates 核准预算 nd[{DF?)/  
approved estimates of expenditure 核准开支预算 =R
<X!@  
approved overseas insurer 核准海外保险人 ^<}eONa  
approved overseas trust company 核准海外信托公司 ,'m<YTF  
approved pooled investment fund 核准汇集投资基金 ]8qFxJ+2^  
approved provident fund scheme 认可公积金计划 x(Us O}  
approved provision 核准拨款 8sG0HI$f+  
approved redeemable share 核准可赎回股份 @l:o0(!W  
approved regional stock 认可地区性证券 A
Ge\PCn-  
approved retirement scheme 认可退休金计划 ?<iinx   
approved subordinated loan 核准附属贷款  0"VL6$  
arbitrage 套戥；套汇；套利 f/Lyc=-]  
arbitrageur 套戥者；套汇者 A#y,B  
arbitrary amount 临时款项 4{s3S2f=  
arrangement 措施；安排；协定 !Deg!f\g  
arrears 欠款 azxGUS_i<  
arrears of pay 欠付薪酬 A80r@)i  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ae0jfTv  
articles of association 组织章程；组织细则；组织章程细则 ,y+}0q-Ou  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O 7_u9lz2  
ascertainment of profit 确定利润 x dT1jI  
"Asia Clear" “亚洲结算系统”