[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 piRP2Lbm*  
allotment notice 股份配售通知；配股通知 6$}hb|j  
allotment of shares 股份分配 n]/7UH}(<&  
allowable 可获宽免；免税的 A;t6duBDf/  
allowable business loss 可扣除的营业亏损 k+au42:r  
allowable expenses 可扣税的支出 6#/Riu%  
allowance 免税额；津贴；备抵；准备金 AeqxH1%  
allowance for debts 债项的免税额 *}Al0\q0M  
allowance for depreciation by wear and tear 耗损折旧免税额 MYzyg  
allowance for funeral expenses 殡殓费的免税额 YQzs0t ,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !BN7 B  
allowance for repairs and outgoings 修葺及支出方面的免税额 Wx;`=9  
allowance to debtor 给债务人的津贴 NR8YVO)5$  
alteration of capital 资本更改 dF$Fd{\4^  
alternate trustee 候补受托人 FK MuRy|  
amalgamation 合并 6.z8!4fpl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hw?'aXK{  
ambit of charges 征税范围；收费范围 =?U"#a  
amended valuation 经修订的估值 o2cZ  
American Commodities Exchange 美国商品交易所 b(lC7Xm  
American Express Bank Limited 美国运通银行 ?fB}9(
6  
American Stock Exchange 美国证券交易所 ;?/v}$Pa  
amortization 摊销 #]ZOi`;  
amount due from banks 存放银行同业的款项 ORPQ1%tu  
amount due from banks abroad 存放海外银行同业的款项 l
65-8  
amount due from holding companies 控股公司欠款 tBNkVh(c  
amount due from local banks 存放本港银行同业的款项 4{Vw30DZ  
amount due to banks 银行同业的存款 %4:tRF  
amount due to banks abroad 海外银行同业的存款 M@e&uz!Rx  
amount due to holding companies 控股公司存款 \de824  
amount due to local banks 本港银行同业的存款 *R17 KMS  
amount due to outport banks 外埠银行同业的存款 M<t>jM@'A#  
amount for note issue 发行纸币的款额 WlHw\\ur  
amount of bond 担保契据的款额 1LTl=tS#  
amount of consideration 代价款额 Xg|_  
amount of contribution 供款数额 .6Sw
c?  
amount of indebtedness 负债款额 *@J  
amount of principal of the loan 贷款本金额 $gsn@P>"  
amount of rates chargeable 应征差饷数额 
-1ke3  
amount of share capital 股本额 m^dK
ww  
amount of sums assured 承保款额 xU/Eu;m  
amount of variation 变动幅度 ;m{*iKL6{  
amount of vote 拨款数额 =;.#Bds  
amount payable 应付款额 "^j& ^sA+  
amount receivable 应收款额 krkRP%jy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YKwej@9,  
analysis 分析 i7:R4G(/#  
ancillary risk 附属风险 , 5jE9  
annual account 周年帐目；周年帐目报表；年度决算；年结 vpOn0([hS  
annual accounting date 年结日期 )Yvf9dl  
annual allowance 每年免税额；年积金；年度津贴；年津 ' bio:1  
annual balance 年度余额 OczVObbS  
annual disposable income 每年可动用收入 )--v>*,V  
annual estimates 周年预算 "R-1G/  
annual fee 年费 y0vo-)E]-]  
annual general meeting 周年大会 ^7C?yC  
annual growth rate 年增率；每年增长率 X
%7Y\|  
annual long-term supplement 长期个案每年补助金 xXl^\?HC  
annual pensionable emolument 可供计算退休金的年薪 >&h#t7<  
annual report 年报 MF/359r)Et  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,?;q$Xoi  
annual return 周年报表；周年申报表；每年报税表格 noiUi>G;:  
Annual Return Rules 《周年报表规则》 $\>GQ~k  
annual review of consumer prices 每年消费物价回顾 * ";A~XNx  
annual roll-forward basis 逐年延展方式 $a(EF 6  
annual salary 年薪 LGq}wxq  
annual statement 年度报表；年度决算表 olzP=08aaV  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 hPt(7E2ke~  
annuitant 年金受益人 D\8~
3S'd  
annuity 年金 nfck3h  
annuity contract 年金合约 p{7"a  
annuity on human life 人寿年金 mT\!LpX  
antecedent debt 先前的债项 b]hP;QK`U$  
ante-dated cheque 倒填日期支票 
Ex35  
anticipated expenditure 预期开支 afRUBjs  
anticipated net profit 预期纯利 E!J;bX5  
anticipated revenue 预期收入 "FI]l<G&  
anti-inflation measure 反通货膨胀措施 T'2(sHk  
anti-inflationary stance 反通货膨胀立场 X_XeI!,b  
apparent deficit 表面赤字 v/6QE;BY&Q  
apparent financial solvency 表面偿债能力 RWf4Wh?d  
apparent partner 表面合伙人 O G#By6O  
application for personal assessment 个人入息课税申请书 M
H }4F  
application of fund 资金应用 H"f%\'  
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 )6dvWK  
appointed actuary 委任精算师 }~$zdgMT  
appointed auditor 委任核数师；委任审计师 <N^2|*3  
appointed trustee 委任的受托人 O [GG<Um  
appointer 委任人 9/R|\  
apportioned pro rata 按比例分摊 hH8:7i  
apportionment 分配；分摊 +~RiCZt  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vsg"!y@v  
apportionment formula 分摊方程式 L}CjC>R!  
apportionment of estate duty 遗产税的分摊 /m%Y.:g  
appraisal 估价；评估 'l2'%@E>  
appreciable growth 可观增长 hh`7b,+ 4  
appreciable impact 显着影响 XEMi~L+  
appreciable increase 可观增长 NK'awv),pM  
appreciation 增值；升值 \M1-  
appreciation against other currencies 相对其他货币升值
D]resk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N8;/Zd;^  
appreciation tax 增值税 ^yiRrcOo  
appropriation 拨款；拨用；拨付 [9NzvC 9I  
appropriation account 拨款帐目 -sl] funRy  
Appropriation Bill 拨款法案 %{s<h6{R  
appropriation-in-aid system 补助拨款办法 \gy39xoW(  
approved assets 核准资产 k8w }2Vw  
approved basket stock 认可一篮子证券 EXUjdJs"  
approved budget 核准预算 [5^"U+`{x  
approved charitable donation 认可慈善捐款 U#R=y:O?  
approved charitable institution 认可慈善机构 I:[^><?E  
approved currency 核准货币；认可货币 n8#iL  
approved estimates 核准预算 %g}ri8  
approved estimates of expenditure 核准开支预算 g|8G!7O  
approved overseas insurer 核准海外保险人 WjtmV2b<7  
approved overseas trust company 核准海外信托公司 S1NM9xHJ  
approved pooled investment fund 核准汇集投资基金 *j RNpB{)z  
approved provident fund scheme 认可公积金计划 DE:FWD<}  
approved provision 核准拨款 !_)*L+7f_  
approved redeemable share 核准可赎回股份 Jj}+tQf  
approved regional stock 认可地区性证券 l[mXbQd  
approved retirement scheme 认可退休金计划 C]K|;VQ  
approved subordinated loan 核准附属贷款 gq4le=,v  
arbitrage 套戥；套汇；套利 LC) -aw>-  
arbitrageur 套戥者；套汇者 jHq.W95+P  
arbitrary amount 临时款项 h^eaV,x>=  
arrangement 措施；安排；协定 @13vn x  
arrears 欠款 uFNVV;~RFI  
arrears of pay 欠付薪酬 EE5I~k5  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,[&@?  
articles of association 组织章程；组织细则；组织章程细则 U~QIO O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F Cg{!h  
ascertainment of profit 确定利润 E'zLgU)r`  
"Asia Clear" “亚洲结算系统”