[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 Af\  
allotment notice 股份配售通知；配股通知 )tKSooW  
allotment of shares 股份分配 8ok=&Gq4  
allowable 可获宽免；免税的 OIJT~Z}  
allowable business loss 可扣除的营业亏损 @H<*|3J  
allowable expenses 可扣税的支出 h!ogH >S~  
allowance 免税额；津贴；备抵；准备金 qvLh7]sbK:  
allowance for debts 债项的免税额 "X^<g{]  
allowance for depreciation by wear and tear 耗损折旧免税额 |lcp (u*u  
allowance for funeral expenses 殡殓费的免税额 JEk'2Htx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =7JSJ98  
allowance for repairs and outgoings 修葺及支出方面的免税额 $C sE[+k1  
allowance to debtor 给债务人的津贴 d]Y;rqjue  
alteration of capital 资本更改 5.*,IedY  
alternate trustee 候补受托人 zPxR=0|  
amalgamation 合并 }W'4(V;:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $~iZaX8&  
ambit of charges 征税范围；收费范围 Av?R6  
amended valuation 经修订的估值 ,~=]3qmbR  
American Commodities Exchange 美国商品交易所 6Iqy"MQuq  
American Express Bank Limited 美国运通银行 ^;'8yE/  
American Stock Exchange 美国证券交易所 e M Hz/;I  
amortization 摊销 pY@QR? F\  
amount due from banks 存放银行同业的款项 xnt)1Q  
amount due from banks abroad 存放海外银行同业的款项 1*yxSU@uY  
amount due from holding companies 控股公司欠款 Q3(ulgl]  
amount due from local banks 存放本港银行同业的款项 OxYAM,F  
amount due to banks 银行同业的存款 MqB
@}!  
amount due to banks abroad 海外银行同业的存款 TIxOMYy  
amount due to holding companies 控股公司存款 ROmmak(y8  
amount due to local banks 本港银行同业的存款 Z[OX{_2]K  
amount due to outport banks 外埠银行同业的存款 4~&3.1  
amount for note issue 发行纸币的款额 (jA5 `4>u  
amount of bond 担保契据的款额 0U@#&pUc  
amount of consideration 代价款额 !8[T*'LJ-  
amount of contribution 供款数额 /wLGf]0  
amount of indebtedness 负债款额 Uffwzd!  
amount of principal of the loan 贷款本金额 5h&sdzfG  
amount of rates chargeable 应征差饷数额 (^35cj{s  
amount of share capital 股本额 = V2Rq(jH  
amount of sums assured 承保款额 KCW2 UyE]  
amount of variation 变动幅度 !9WGZfK+0Y  
amount of vote 拨款数额 ,puoq{  
amount payable 应付款额 h@Ea5x  
amount receivable 应收款额 1,%`vlYv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Bd <0}  
analysis 分析 [9${4=Kq  
ancillary risk 附属风险 Wu^Rv-xA  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ig t*8px  
annual accounting date 年结日期 U8Zb&6  
annual allowance 每年免税额；年积金；年度津贴；年津 +7}^Y}(  
annual balance 年度余额 D9[19,2r`  
annual disposable income 每年可动用收入 .s9E +1  
annual estimates 周年预算 6qHD&bv\%C  
annual fee 年费 zPa2fS8  
annual general meeting 周年大会 $C;i}q#  
annual growth rate 年增率；每年增长率 Ik$$Tn&;  
annual long-term supplement 长期个案每年补助金 eO <N/?t  
annual pensionable emolument 可供计算退休金的年薪 | J3'#7  
annual report 年报 \ saV8U7B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZK8)FmT_<O  
annual return 周年报表；周年申报表；每年报税表格 Yi%lWbr  
Annual Return Rules 《周年报表规则》 NgDhd OB  
annual review of consumer prices 每年消费物价回顾 PPB/-F]rr  
annual roll-forward basis 逐年延展方式 xqzeBLU  
annual salary 年薪 1H-Y3G>jN  
annual statement 年度报表；年度决算表 FC] *^B  
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 7K\
v=  
annuitant 年金受益人 {&,p<5o  
annuity 年金 UHZ&7jfl  
annuity contract 年金合约 i90X0b-A  
annuity on human life 人寿年金 TQT3]h6  
antecedent debt 先前的债项 <"5l<E  
ante-dated cheque 倒填日期支票 |@u2/U9  
anticipated expenditure 预期开支 G0UaE1n  
anticipated net profit 预期纯利 zsXgpnlHT  
anticipated revenue 预期收入 y>y2,x+[  
anti-inflation measure 反通货膨胀措施 Xe%J{  
anti-inflationary stance 反通货膨胀立场 EwzR4,r\M  
apparent deficit 表面赤字 (<eLj Q  
apparent financial solvency 表面偿债能力 n?fy@R  
apparent partner 表面合伙人 ik(Du/  
application for personal assessment 个人入息课税申请书 -xHR6  
application of fund 资金应用 ]ZcivnN#  
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 R.rch2  
appointed actuary 委任精算师 ;#85 _/  
appointed auditor 委任核数师；委任审计师 V1]GOmXz  
appointed trustee 委任的受托人 _u[tv,  
appointer 委任人 O`~#X w  
apportioned pro rata 按比例分摊 lV$JCNe  
apportionment 分配；分摊 eP@#I^_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .7.lr[
$g  
apportionment formula 分摊方程式 rkjnw@x\  
apportionment of estate duty 遗产税的分摊 GQtNk<?$I  
appraisal 估价；评估 :hZM$4  
appreciable growth 可观增长 r'OqG^6JFN  
appreciable impact 显着影响 ipwlP|UjQ5  
appreciable increase 可观增长 0V
1GX~2  
appreciation 增值；升值 @:}c (j  
appreciation against other currencies 相对其他货币升值 O`@Nl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Op%OQ14$  
appreciation tax 增值税 D.a>i ?W  
appropriation 拨款；拨用；拨付 y0d=  
appropriation account 拨款帐目 #hxYB  
Appropriation Bill 拨款法案 I_r@Y:5{  
appropriation-in-aid system 补助拨款办法 G4@r_VP\  
approved assets 核准资产 <gF]9%2E  
approved basket stock 认可一篮子证券 1p}H,\o  
approved budget 核准预算 lp *GJP]T  
approved charitable donation 认可慈善捐款 +l7)7qKx  
approved charitable institution 认可慈善机构 CeYhn\m5K0  
approved currency 核准货币；认可货币 ZA(u"T~  
approved estimates 核准预算 /3ohm|!rW  
approved estimates of expenditure 核准开支预算 KR>)Ek  
approved overseas insurer 核准海外保险人 j}^w:W76  
approved overseas trust company 核准海外信托公司 zKd@Ab  
approved pooled investment fund 核准汇集投资基金 FH=2,"A  
approved provident fund scheme 认可公积金计划 KW .4 9  
approved provision 核准拨款 aJ+V]WmA  
approved redeemable share 核准可赎回股份 `MU~N_  
approved regional stock 认可地区性证券 O-(V`BZe  
approved retirement scheme 认可退休金计划 ^ lHy)!&A  
approved subordinated loan 核准附属贷款 Mh)?A/e  
arbitrage 套戥；套汇；套利 B->AY.&j  
arbitrageur 套戥者；套汇者 `dZ|Ko%k  
arbitrary amount 临时款项 $%~JG (  
arrangement 措施；安排；协定 zS%XmS\  
arrears 欠款 <F7a!$zQ  
arrears of pay 欠付薪酬 MNu0t\`p4  
arrears of revenue 逾期未收税款；逾期未收的帐项 1[!:|=
 
articles of association 组织章程；组织细则；组织章程细则 :A zT=^S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Wl
c&QOfF  
ascertainment of profit 确定利润 3k1e  
"Asia Clear" “亚洲结算系统”