[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 :=*V i`  
allotment notice 股份配售通知；配股通知 J$U_/b.mk  
allotment of shares 股份分配 DKF` xuJP  
allowable 可获宽免；免税的 0Y
C|;`J  
allowable business loss 可扣除的营业亏损 "d`u#YmR  
allowable expenses 可扣税的支出 "yc|ng  
allowance 免税额；津贴；备抵；准备金 Ciy%7_~\  
allowance for debts 债项的免税额 pL . 0_  
allowance for depreciation by wear and tear 耗损折旧免税额 e{H(  
allowance for funeral expenses 殡殓费的免税额 !4 T!@"#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A&A{Thz  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~)VI`36X  
allowance to debtor 给债务人的津贴 6OB3%R'p  
alteration of capital 资本更改 I_
AFHrj  
alternate trustee 候补受托人 91-[[<  
amalgamation 合并 -Jf}3$Ra  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f40OVT
@g  
ambit of charges 征税范围；收费范围 phQ{<wzwp  
amended valuation 经修订的估值 oQA,57B  
American Commodities Exchange 美国商品交易所 CDPu(,^  
American Express Bank Limited 美国运通银行 G+2 ,x0(  
American Stock Exchange 美国证券交易所 3~{0X-  
amortization 摊销 ]V)*WP#a  
amount due from banks 存放银行同业的款项 Sx8C<S5r<  
amount due from banks abroad 存放海外银行同业的款项 Ldj*{t`5  
amount due from holding companies 控股公司欠款 M!D6i5k,
 
amount due from local banks 存放本港银行同业的款项 S503b*pM  
amount due to banks 银行同业的存款 'Z]wh.]T  
amount due to banks abroad 海外银行同业的存款 /=T:W*C  
amount due to holding companies 控股公司存款 U^eos;:s8  
amount due to local banks 本港银行同业的存款 nwMq~I*1  
amount due to outport banks 外埠银行同业的存款 [$F*R@,&  
amount for note issue 发行纸币的款额 1:r#m- \  
amount of bond 担保契据的款额 h?H|)a<^9  
amount of consideration 代价款额 :>/6:c?atG  
amount of contribution 供款数额 <k0/O  
amount of indebtedness 负债款额 uQ&> Wk  
amount of principal of the loan 贷款本金额 Wffz&pR8  
amount of rates chargeable 应征差饷数额 !
? ?g:2  
amount of share capital 股本额 7#c4.9b?  
amount of sums assured 承保款额 jSSEfy>^  
amount of variation 变动幅度 ^KnK \  
amount of vote 拨款数额 5fMlOP_  
amount payable 应付款额 ]1pB7XL  
amount receivable 应收款额 LlS~J K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eco&!R[G  
analysis 分析 o@7U4#E  
ancillary risk 附属风险 g~$UU(HX  
annual account 周年帐目；周年帐目报表；年度决算；年结 6^!fuIZ;_  
annual accounting date 年结日期 7A) E4f'  
annual allowance 每年免税额；年积金；年度津贴；年津 zWv0y8[ d  
annual balance 年度余额 7>f"4r_r6<  
annual disposable income 每年可动用收入 }dHdy{$  
annual estimates 周年预算 \*Yr&Lm  
annual fee 年费 Pjn{3/*wi  
annual general meeting 周年大会 3m9b  
annual growth rate 年增率；每年增长率 9 UVT]acq  
annual long-term supplement 长期个案每年补助金 6B%  h  
annual pensionable emolument 可供计算退休金的年薪 o(H.1ESk  
annual report 年报 5KDCmw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;TS%e[lFhQ  
annual return 周年报表；周年申报表；每年报税表格 + ~5P7dh6  
Annual Return Rules 《周年报表规则》 QxN1N^a0  
annual review of consumer prices 每年消费物价回顾 Fi;H  
annual roll-forward basis 逐年延展方式 u>G9r#~`k  
annual salary 年薪 a
L`wz !  
annual statement 年度报表；年度决算表 1q@R04i  
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 se i2\l 8q  
annuitant 年金受益人 15q^&l[Q  
annuity 年金 .Zj`_5C  
annuity contract 年金合约 GmaNi  
annuity on human life 人寿年金 Yb4
ku
7}  
antecedent debt 先前的债项 E4 >}O;m0  
ante-dated cheque 倒填日期支票 4obW>  
anticipated expenditure 预期开支 :enR8MS  
anticipated net profit 预期纯利 lSW'qgh  
anticipated revenue 预期收入 lixM0  
anti-inflation measure 反通货膨胀措施 K!.t}s.t  
anti-inflationary stance 反通货膨胀立场 AS@(]T#R  
apparent deficit 表面赤字 fISK3t/=C  
apparent financial solvency 表面偿债能力 \@WVeFr  
apparent partner 表面合伙人 SOOJqC  
application for personal assessment 个人入息课税申请书 P.5l9Ns(O  
application of fund 资金应用 Rw%?@X3m]  
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 |Tc4a4jS  
appointed actuary 委任精算师 '"\'<>Be  
appointed auditor 委任核数师；委任审计师 (3lA0e`Y  
appointed trustee 委任的受托人 hc+B+-,  
appointer 委任人 xOAq!,|V  
apportioned pro rata 按比例分摊 -4sKB>b  
apportionment 分配；分摊 *4L dh}S!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e,VF;Br  
apportionment formula 分摊方程式 jx}'M$TA  
apportionment of estate duty 遗产税的分摊 abm 3q!a-  
appraisal 估价；评估 DKu$u]Z  
appreciable growth 可观增长 IQ~qiFCf  
appreciable impact 显着影响 GCq4{_B\Q  
appreciable increase 可观增长 FRZ]E)9Z]b  
appreciation 增值；升值 kHylg{i{"  
appreciation against other currencies 相对其他货币升值 %),u0:go  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lFnYQab  
appreciation tax 增值税 !5C"`@}q>  
appropriation 拨款；拨用；拨付 @$n $f  
appropriation account 拨款帐目 t@9-LYbL  
Appropriation Bill 拨款法案 kj[boxN  
appropriation-in-aid system 补助拨款办法 /\# f@Sg  
approved assets 核准资产 pR93T+X  
approved basket stock 认可一篮子证券 )=d)j^t9  
approved budget 核准预算 #` gu<xlW  
approved charitable donation 认可慈善捐款 n#b{  
approved charitable institution 认可慈善机构 k]5tU\;Yw  
approved currency 核准货币；认可货币 Fd\uTxykp  
approved estimates 核准预算 |xcC'1WU  
approved estimates of expenditure 核准开支预算 GT6i9*tb#  
approved overseas insurer 核准海外保险人 D@gC(&U/6  
approved overseas trust company 核准海外信托公司 >MN"87U6  
approved pooled investment fund 核准汇集投资基金 xh$yXP0/  
approved provident fund scheme 认可公积金计划 )Yy5u'}  
approved provision 核准拨款 XLCqB|8`V  
approved redeemable share 核准可赎回股份 < $e#o H  
approved regional stock 认可地区性证券 Ca5#'3Eh  
approved retirement scheme 认可退休金计划 T@U,<[,   
approved subordinated loan 核准附属贷款 (w)%2vZ^  
arbitrage 套戥；套汇；套利 Lr"cO|F  
arbitrageur 套戥者；套汇者 &RARK8^  
arbitrary amount 临时款项 0VtjVz*C7&  
arrangement 措施；安排；协定 Wn+s:ov  
arrears 欠款 K+!e1 '  
arrears of pay 欠付薪酬 KFHZ3HZ:>  
arrears of revenue 逾期未收税款；逾期未收的帐项 G Zu12\0nZ  
articles of association 组织章程；组织细则；组织章程细则 hE5?G;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [B;okW  
ascertainment of profit 确定利润 FEu" b@v  
"Asia Clear" “亚洲结算系统”