[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 Gf#l ^yr  
allotment notice 股份配售通知；配股通知 R$l- 7YSt  
allotment of shares 股份分配 9b=0 4aWHm  
allowable 可获宽免；免税的 \`~YW<D  
allowable business loss 可扣除的营业亏损 )N- '~<N  
allowable expenses 可扣税的支出 KZg2`8F   
allowance 免税额；津贴；备抵；准备金 FD E?O]^  
allowance for debts 债项的免税额 )_C>hWvo_  
allowance for depreciation by wear and tear 耗损折旧免税额 y{3+Un  
allowance for funeral expenses 殡殓费的免税额 '/UT0{2;rS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b1#C,UWK  
allowance for repairs and outgoings 修葺及支出方面的免税额 y[l{ UBue:  
allowance to debtor 给债务人的津贴 /77cjesZ9  
alteration of capital 资本更改 V]J"v#!{  
alternate trustee 候补受托人 B6&[_cht  
amalgamation 合并 r3' DXP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bl>W
i@GL  
ambit of charges 征税范围；收费范围 =TEe:%mN  
amended valuation 经修订的估值 bK#ZY  
American Commodities Exchange 美国商品交易所 c"kB@P  
American Express Bank Limited 美国运通银行 9Cd/SlNV2  
American Stock Exchange 美国证券交易所 '"7b;%EN'  
amortization 摊销 | WJ]7C  
amount due from banks 存放银行同业的款项 y>t:flD*  
amount due from banks abroad 存放海外银行同业的款项 ,sc#l<v  
amount due from holding companies 控股公司欠款 GFPrK9T  
amount due from local banks 存放本港银行同业的款项 ?/MkH0[G=  
amount due to banks 银行同业的存款 7Dssr [  
amount due to banks abroad 海外银行同业的存款 AKjobA#  
amount due to holding companies 控股公司存款 nkPlfH  
amount due to local banks 本港银行同业的存款 `_)9eGQ  
amount due to outport banks 外埠银行同业的存款 f@ |[pT  
amount for note issue 发行纸币的款额 zP0<4E$M`  
amount of bond 担保契据的款额 "zNS6I?rzE  
amount of consideration 代价款额 .?g=mh79(  
amount of contribution 供款数额 ,{:qbt  
amount of indebtedness 负债款额 T7mT:z>:  
amount of principal of the loan 贷款本金额 -:d{x#  
amount of rates chargeable 应征差饷数额 FLQke"6i0:  
amount of share capital 股本额 gh[q*%#  
amount of sums assured 承保款额 Jgr;'U$  
amount of variation 变动幅度 bQI
:N  
amount of vote 拨款数额 mz1m^p)~{  
amount payable 应付款额 JE:LA+ (  
amount receivable 应收款额 BTr;F]W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N9d^;6;i  
analysis 分析 g&p(XuN  
ancillary risk 附属风险 0&NM=~  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^pe/~ :a  
annual accounting date 年结日期 '=+N ) O  
annual allowance 每年免税额；年积金；年度津贴；年津 <75x@!  
annual balance 年度余额 )Rbt0   
annual disposable income 每年可动用收入 @eBo7#Zr  
annual estimates 周年预算 Oz\J +  
annual fee 年费 r%=a:GdAg  
annual general meeting 周年大会 yO8@.-jb  
annual growth rate 年增率；每年增长率 r*mYtS  
annual long-term supplement 长期个案每年补助金 .yUD\ZGJu  
annual pensionable emolument 可供计算退休金的年薪 rT;l#<#VE  
annual report 年报 H&*&n}vh5y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tOnOzD  
annual return 周年报表；周年申报表；每年报税表格 )cQ KR4x0^  
Annual Return Rules 《周年报表规则》 }Tm+gJA  
annual review of consumer prices 每年消费物价回顾 _+)
OL-  
annual roll-forward basis 逐年延展方式 +ah4 K(+3  
annual salary 年薪 g8Y)90 G  
annual statement 年度报表；年度决算表 rLD1Cpeb,w  
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 )N^fSenFBn  
annuitant 年金受益人 /-lW$.+{?  
annuity 年金 >(n/  
annuity contract 年金合约 7?k3jDK  
annuity on human life 人寿年金 1=+S'_j  
antecedent debt 先前的债项 S]fkA6v  
ante-dated cheque 倒填日期支票 7!`1K_v6  
anticipated expenditure 预期开支 J Z@sk2  
anticipated net profit 预期纯利 dQH8s  
anticipated revenue 预期收入 tD}{/`{_t  
anti-inflation measure 反通货膨胀措施 kd& ~_=Q  
anti-inflationary stance 反通货膨胀立场 :SN?t  
apparent deficit 表面赤字 Wn;%B].I  
apparent financial solvency 表面偿债能力 2|exY>`w  
apparent partner 表面合伙人 h^IizrqU  
application for personal assessment 个人入息课税申请书 + rN#
 
application of fund 资金应用 E<B/5g!  
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 H 9/m6F  
appointed actuary 委任精算师 po]<sB  
appointed auditor 委任核数师；委任审计师 15|gG<-  
appointed trustee 委任的受托人 UZiL NKc  
appointer 委任人 %ByqkY{5F  
apportioned pro rata 按比例分摊 [}Rs  
apportionment 分配；分摊 d\A7}_r*x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]x& R=)P  
apportionment formula 分摊方程式 uW}M1kq?+l  
apportionment of estate duty 遗产税的分摊 ;gJAxVD<  
appraisal 估价；评估 K43`$  
appreciable growth 可观增长 tQxAZ0B^  
appreciable impact 显着影响 ~|{e"!(}  
appreciable increase 可观增长 {KTZSs $n  
appreciation 增值；升值 A#pH$s  
appreciation against other currencies 相对其他货币升值 3,#qt}8`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0lqh;/  
appreciation tax 增值税 -I
mO y|  
appropriation 拨款；拨用；拨付 i[33u p  
appropriation account 拨款帐目 <dS I"C<  
Appropriation Bill 拨款法案 Y>nQ<  
appropriation-in-aid system 补助拨款办法 ]U4C2}u  
approved assets 核准资产 0Iyb}
  
approved basket stock 认可一篮子证券 n]l 3 )u  
approved budget 核准预算 VL\Ah3+  
approved charitable donation 认可慈善捐款 
}D
vT6  
approved charitable institution 认可慈善机构 N-p||u  
approved currency 核准货币；认可货币 44^jE{,9  
approved estimates 核准预算 |a0@4 :  
approved estimates of expenditure 核准开支预算 .UK`~17!  
approved overseas insurer 核准海外保险人 'UCClj;?K  
approved overseas trust company 核准海外信托公司 4 ;6,h6a  
approved pooled investment fund 核准汇集投资基金 6: R1jF*eG  
approved provident fund scheme 认可公积金计划 .)t*!$5=N  
approved provision 核准拨款 z^KBV^n  
approved redeemable share 核准可赎回股份 Oeg^%Y   
approved regional stock 认可地区性证券 PGTjOkx  
approved retirement scheme 认可退休金计划 7}mrC@[i  
approved subordinated loan 核准附属贷款 @9]TjZd  
arbitrage 套戥；套汇；套利 T%PUV \LV  
arbitrageur 套戥者；套汇者 -ebyW#  
arbitrary amount 临时款项 77]Fp(uI  
arrangement 措施；安排；协定 >#;>6q9_  
arrears 欠款 1NN#-U  
arrears of pay 欠付薪酬 3P'Wk|j  
arrears of revenue 逾期未收税款；逾期未收的帐项 y?*Y=,"  
articles of association 组织章程；组织细则；组织章程细则 JVx-4?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ( ~>-6Nb 5  
ascertainment of profit 确定利润 N40DL_-  
"Asia Clear" “亚洲结算系统”