[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 dz] 5s  
allotment notice 股份配售通知；配股通知 U%nkPIFm  
allotment of shares 股份分配 FQDf?d5  
allowable 可获宽免；免税的 fORkH^Y(&  
allowable business loss 可扣除的营业亏损 _s=H|#l  
allowable expenses 可扣税的支出 ?dgyi4J?=`  
allowance 免税额；津贴；备抵；准备金 k2U*dn"9U  
allowance for debts 债项的免税额 5 8bW  
allowance for depreciation by wear and tear 耗损折旧免税额 (90/,@66l  
allowance for funeral expenses 殡殓费的免税额 X g6ezl
W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "La;$7ds  
allowance for repairs and outgoings 修葺及支出方面的免税额 $oK&k
}Q  
allowance to debtor 给债务人的津贴 Fm
L]|~  
alteration of capital 资本更改 |`5IP8Z  
alternate trustee 候补受托人 '+PKGmRW  
amalgamation 合并 "?I#! t%'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hz qJ !  
ambit of charges 征税范围；收费范围 gsk? !D  
amended valuation 经修订的估值 `t~jHe4!Y  
American Commodities Exchange 美国商品交易所 0@ Y#P|QF  
American Express Bank Limited 美国运通银行 @%]A,\  
American Stock Exchange 美国证券交易所 t~) P1Lof\  
amortization 摊销 1UP=(8j/  
amount due from banks 存放银行同业的款项 E#B-JLMGl  
amount due from banks abroad 存放海外银行同业的款项 Y^eN}@]?&  
amount due from holding companies 控股公司欠款 >NRppPqL  
amount due from local banks 存放本港银行同业的款项 c{1;x)L  
amount due to banks 银行同业的存款 +xFn~b/  
amount due to banks abroad 海外银行同业的存款 Lgg
,K//g  
amount due to holding companies 控股公司存款 b dgkA  
amount due to local banks 本港银行同业的存款 )>iOj50n3  
amount due to outport banks 外埠银行同业的存款 \CL8~  
amount for note issue 发行纸币的款额 {>f"&I<xw  
amount of bond 担保契据的款额 P!eo#b^S  
amount of consideration 代价款额 oN7SmP_  
amount of contribution 供款数额 2r, c{Ah@D  
amount of indebtedness 负债款额 VfX^iG r  
amount of principal of the loan 贷款本金额
jx: IK  
amount of rates chargeable 应征差饷数额
$9)os7H7  
amount of share capital 股本额 |kYlh5/c d  
amount of sums assured 承保款额 cm< #zu3~S  
amount of variation 变动幅度 7*!7EBb  
amount of vote 拨款数额 p)y5[HX  
amount payable 应付款额 +[7~:e}DZ  
amount receivable 应收款额 EuK}L[Kl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sTM;l,  
analysis 分析 a +w2cN'  
ancillary risk 附属风险 _fHC+lwN  
annual account 周年帐目；周年帐目报表；年度决算；年结 x[(6V'  
annual accounting date 年结日期 `2mddx8  
annual allowance 每年免税额；年积金；年度津贴；年津 KGz Nj%  
annual balance 年度余额 u_(~zs.N]  
annual disposable income 每年可动用收入 tn]nl!_@  
annual estimates 周年预算 .H" ?&Mf  
annual fee 年费 :<QknU}dwy  
annual general meeting 周年大会 {213/@,  
annual growth rate 年增率；每年增长率 X3.zNHN5  
annual long-term supplement 长期个案每年补助金 Pq;OShU_  
annual pensionable emolument 可供计算退休金的年薪 b6D;98p  
annual report 年报  ;8sL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )PX VR T  
annual return 周年报表；周年申报表；每年报税表格 D)d]o&  
Annual Return Rules 《周年报表规则》 sh<Q2X  
annual review of consumer prices 每年消费物价回顾 ^q:-ZgM>  
annual roll-forward basis 逐年延展方式 17LhgZs&  
annual salary 年薪 m{\ & k  
annual statement 年度报表；年度决算表 ?:(y  
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 <LHhs<M'  
annuitant 年金受益人 nBh+UT}  
annuity 年金 to={q CqU  
annuity contract 年金合约 yPN'@{ 5#  
annuity on human life 人寿年金 F9K%f&0
a  
antecedent debt 先前的债项 M<vPE4TIr*  
ante-dated cheque 倒填日期支票 NXW*{b  
anticipated expenditure 预期开支 ,"v&r(  
anticipated net profit 预期纯利 `2l
S@  
anticipated revenue 预期收入 L5&M@YTH  
anti-inflation measure 反通货膨胀措施 kwI``7g8*e  
anti-inflationary stance 反通货膨胀立场 Y|>dS8f;4  
apparent deficit 表面赤字 l/.{F;3F  
apparent financial solvency 表面偿债能力  NkZG  
apparent partner 表面合伙人 hlzB cz*  
application for personal assessment 个人入息课税申请书 USg "wJY  
application of fund 资金应用 BEdCA]T  
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 M(%H  
appointed actuary 委任精算师 3:J>-MO  
appointed auditor 委任核数师；委任审计师 "#Rh\DQ  
appointed trustee 委任的受托人 i'IT,jz!  
appointer 委任人 ~tDYo)hH8  
apportioned pro rata 按比例分摊 CMt<oT6.?  
apportionment 分配；分摊 @\K[WqF$$q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rB>ge]$.  
apportionment formula 分摊方程式 ++cS^ Lo  
apportionment of estate duty 遗产税的分摊 E&M(QX5  
appraisal 估价；评估 ~Amq1KU*Z  
appreciable growth 可观增长 q+ax]=w  
appreciable impact 显着影响 w,UE0i9I  
appreciable increase 可观增长 B*,6;lCjX  
appreciation 增值；升值 ,}oAc  
appreciation against other currencies 相对其他货币升值 V6]6KP#D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M\ATT%b:  
appreciation tax 增值税 +|A`~\@N  
appropriation 拨款；拨用；拨付 DIC*{aBf  
appropriation account 拨款帐目 ZpTDM1ro  
Appropriation Bill 拨款法案 s8h *nZ)v  
appropriation-in-aid system 补助拨款办法 U3(+8}Q  
approved assets 核准资产 G|6qL  
approved basket stock 认可一篮子证券 Y|Iq~
Qy~  
approved budget 核准预算 YQMWhC,8hy  
approved charitable donation 认可慈善捐款 N/4E ~^2  
approved charitable institution 认可慈善机构 V9c.(QY|f  
approved currency 核准货币；认可货币 5'2kP{;  
approved estimates 核准预算 Oa|c ?|+  
approved estimates of expenditure 核准开支预算 X/5m}-6d]  
approved overseas insurer 核准海外保险人 K-RmB4WI  
approved overseas trust company 核准海外信托公司 @N*|w Kc+  
approved pooled investment fund 核准汇集投资基金 Pv -4psdw  
approved provident fund scheme 认可公积金计划  wJp<ZL  
approved provision 核准拨款 ?cU,%<r  
approved redeemable share 核准可赎回股份 @]3\*&R}  
approved regional stock 认可地区性证券 Jf YgZ\#  
approved retirement scheme 认可退休金计划 <BR^Dv07U  
approved subordinated loan 核准附属贷款 \Kl 20?  
arbitrage 套戥；套汇；套利 O1c%XwMn^  
arbitrageur 套戥者；套汇者 -|>~I#vY  
arbitrary amount 临时款项 6v`3/o  
arrangement 措施；安排；协定  RGW@@  
arrears 欠款 Lqgrt]L_"  
arrears of pay 欠付薪酬 !=0h*=NOYt  
arrears of revenue 逾期未收税款；逾期未收的帐项 mLCDN1UO{  
articles of association 组织章程；组织细则；组织章程细则 & 3#7>
oQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8^7Oc,:~  
ascertainment of profit 确定利润 ORM>| &  
"Asia Clear" “亚洲结算系统”