[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 .Q[yD<)Ubs  
allotment notice 股份配售通知；配股通知 no |Gq>Xp  
allotment of shares 股份分配 yC"Zoa6YZ  
allowable 可获宽免；免税的 Vhph`[dC{  
allowable business loss 可扣除的营业亏损 K(OaW)j
 
allowable expenses 可扣税的支出 ]EN&S
Wh  
allowance 免税额；津贴；备抵；准备金 O]ZC+]}/  
allowance for debts 债项的免税额 &O*ENpF  
allowance for depreciation by wear and tear 耗损折旧免税额 v20~^gKo=m  
allowance for funeral expenses 殡殓费的免税额 ~6HDW  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sUc
iFAb  
allowance for repairs and outgoings 修葺及支出方面的免税额 km4g}~N</  
allowance to debtor 给债务人的津贴 Rsn^eR 6^  
alteration of capital 资本更改 t3>$|}O]t  
alternate trustee 候补受托人 s5AgsMq  
amalgamation 合并 hVf^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >qpqQ; bm  
ambit of charges 征税范围；收费范围 /buWAX1  
amended valuation 经修订的估值 .eY`Ri<3t  
American Commodities Exchange 美国商品交易所 ZAeQ~
j~  
American Express Bank Limited 美国运通银行  Q;20T  
American Stock Exchange 美国证券交易所 c,$mWTC  
amortization 摊销 W>$BF[x!{  
amount due from banks 存放银行同业的款项 Pb4q`
!  
amount due from banks abroad 存放海外银行同业的款项 1Z 6SI>p  
amount due from holding companies 控股公司欠款 b{pg!/N4  
amount due from local banks 存放本港银行同业的款项 [g
ZDQcU  
amount due to banks 银行同业的存款 Abf1"#YImy  
amount due to banks abroad 海外银行同业的存款  v$3_o :  
amount due to holding companies 控股公司存款 >BJ}U_ck  
amount due to local banks 本港银行同业的存款 a(|x w  
amount due to outport banks 外埠银行同业的存款 S&01SX6  
amount for note issue 发行纸币的款额 KZ )Ys  
amount of bond 担保契据的款额 l&|)O6N  
amount of consideration 代价款额 jsdBd2Gdc  
amount of contribution 供款数额 p8>R#9  
amount of indebtedness 负债款额 t'a SF{%  
amount of principal of the loan 贷款本金额 )&z4_l8`=  
amount of rates chargeable 应征差饷数额 =G>.-Qfs  
amount of share capital 股本额 -|[~sj-p  
amount of sums assured 承保款额 BSDk9Oc  
amount of variation 变动幅度 D'n7&
Y  
amount of vote 拨款数额 ~6sE an3p  
amount payable 应付款额 pYh!]0n  
amount receivable 应收款额 m}pL`:e
!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }4vjKSV  
analysis 分析 x.\XUJ4x  
ancillary risk 附属风险 )E~_rDTl  
annual account 周年帐目；周年帐目报表；年度决算；年结 LzE/g)>  
annual accounting date 年结日期 y\Dn^  
annual allowance 每年免税额；年积金；年度津贴；年津 #TATqzA  
annual balance 年度余额 k/bque  
annual disposable income 每年可动用收入 ym
kR!  
annual estimates 周年预算 !qa
Dn.9  
annual fee 年费 o&,Y<$!:VH  
annual general meeting 周年大会 5[<F_"x  
annual growth rate 年增率；每年增长率 W>:kq_g T  
annual long-term supplement 长期个案每年补助金 M')bHB(~v  
annual pensionable emolument 可供计算退休金的年薪 lR}%)3_k  
annual report 年报 G4m4k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y}/c N\  
annual return 周年报表；周年申报表；每年报税表格 gIBpOPr^d  
Annual Return Rules 《周年报表规则》 )UP8#|$#T  
annual review of consumer prices 每年消费物价回顾 5m`[MBt2g  
annual roll-forward basis 逐年延展方式 T<M?PlED  
annual salary 年薪 DB~MYOX~  
annual statement 年度报表；年度决算表 H/`G  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1MV
@5j  
annuitant 年金受益人 K7Gm-=%  
annuity 年金 n$ dw<y  
annuity contract 年金合约 doH2R@  
annuity on human life 人寿年金 DM'qNgB7  
antecedent debt 先前的债项 ]738Z/)^  
ante-dated cheque 倒填日期支票 ]vGgJ<  
anticipated expenditure 预期开支 L~ 2q1  
anticipated net profit 预期纯利 5& *zY)UL  
anticipated revenue 预期收入 4Cd#sQ  
anti-inflation measure 反通货膨胀措施 yLB~P7K  
anti-inflationary stance 反通货膨胀立场 \gd6Yx^[  
apparent deficit 表面赤字 Gh=<0WaF=  
apparent financial solvency 表面偿债能力 3G.r-  
apparent partner 表面合伙人 f8 #*mQ  
application for personal assessment 个人入息课税申请书 ENyAF%6  
application of fund 资金应用 'z-D%sCA  
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 WvbEh|y  
appointed actuary 委任精算师 t\|J &4!Y  
appointed auditor 委任核数师；委任审计师 X(b1/lzA  
appointed trustee 委任的受托人 K plM['uF  
appointer 委任人 RF!'K ko  
apportioned pro rata 按比例分摊 niQcvnT4b  
apportionment 分配；分摊 !%wdn33"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9N1#V K  
apportionment formula 分摊方程式 Q)T+r~#2B  
apportionment of estate duty 遗产税的分摊 hv{87`L'K(  
appraisal 估价；评估 qg)qjBQwA  
appreciable growth 可观增长 0# l#,Y6#I  
appreciable impact 显着影响 9M]^l,
 
appreciable increase 可观增长 T g{UK  
appreciation 增值；升值 #Z!#;%S  
appreciation against other currencies 相对其他货币升值 eK*W=c#@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wn1, EhHt  
appreciation tax 增值税 5Edo%Hd6  
appropriation 拨款；拨用；拨付 3t*#!^$  
appropriation account 拨款帐目 (FG^UA#'  
Appropriation Bill 拨款法案 Vq U|kv  
appropriation-in-aid system 补助拨款办法 X?R |x[  
approved assets 核准资产 w#<p^CS  
approved basket stock 认可一篮子证券 Rhv%6ekI  
approved budget 核准预算 tJz^DXqAc  
approved charitable donation 认可慈善捐款 qS|AdkNL  
approved charitable institution 认可慈善机构 KD=bkZ&  
approved currency 核准货币；认可货币 *7_@7=W,  
approved estimates 核准预算 AygvJeM_W  
approved estimates of expenditure 核准开支预算 TwUsVM(~  
approved overseas insurer 核准海外保险人 Y!it!9  
approved overseas trust company 核准海外信托公司 hm6pxFkX_  
approved pooled investment fund 核准汇集投资基金 `$M et Q  
approved provident fund scheme 认可公积金计划 DiR'p`b~  
approved provision 核准拨款 % !yxC  
approved redeemable share 核准可赎回股份 Mn{XVXY@qm  
approved regional stock 认可地区性证券 %b9fW   
approved retirement scheme 认可退休金计划 j)BQMtt&U  
approved subordinated loan 核准附属贷款 #?Wo <]i  
arbitrage 套戥；套汇；套利  VmYBa(  
arbitrageur 套戥者；套汇者 POY=zUQ '/  
arbitrary amount 临时款项 ^F&A6{9f/h  
arrangement 措施；安排；协定 pW7kj&a_.  
arrears 欠款 HGb.656r  
arrears of pay 欠付薪酬 :cb[M5c  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^H-QYuz:T0  
articles of association 组织章程；组织细则；组织章程细则 @f%wd2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7g8B'ex J  
ascertainment of profit 确定利润 .c03}RTC^  
"Asia Clear" “亚洲结算系统”