[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 E?@batIrf  
allotment notice 股份配售通知；配股通知 %8N=4vTJ  
allotment of shares 股份分配 VUD ?iv7  
allowable 可获宽免；免税的 (ZI 11[e{  
allowable business loss 可扣除的营业亏损 =Y;w O8  
allowable expenses 可扣税的支出 q)Uh_l.Cj  
allowance 免税额；津贴；备抵；准备金 ]EhU8bZ  
allowance for debts 债项的免税额 GLIe8T*ht  
allowance for depreciation by wear and tear 耗损折旧免税额 6gSo>F4=  
allowance for funeral expenses 殡殓费的免税额 v\;hI5WY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UCv9G/$  
allowance for repairs and outgoings 修葺及支出方面的免税额 ag~4m5n*~  
allowance to debtor 给债务人的津贴 CG -^}xE:  
alteration of capital 资本更改  <m7T`5+  
alternate trustee 候补受托人 iCK p"(kf  
amalgamation 合并 Q8^fgI|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vxmz3ht,Q  
ambit of charges 征税范围；收费范围 B"9/+Yj  
amended valuation 经修订的估值 D-GIrw{>5  
American Commodities Exchange 美国商品交易所 l'#P:e W  
American Express Bank Limited 美国运通银行 fQtV-\Bc  
American Stock Exchange 美国证券交易所 
+d=cI  
amortization 摊销 kq m$a  
amount due from banks 存放银行同业的款项 pjI< cQ&  
amount due from banks abroad 存放海外银行同业的款项 G"
~%[ k  
amount due from holding companies 控股公司欠款 nKP[U=ac  
amount due from local banks 存放本港银行同业的款项 !VF.=\iH/  
amount due to banks 银行同业的存款 O_n) 2t(c?  
amount due to banks abroad 海外银行同业的存款 ~SWR|[  
amount due to holding companies 控股公司存款 H$j`75#u?-  
amount due to local banks 本港银行同业的存款 /1Q i9uit  
amount due to outport banks 外埠银行同业的存款 S@N:Cj  
amount for note issue 发行纸币的款额 w N-np3k  
amount of bond 担保契据的款额 .^Z^L F  
amount of consideration 代价款额 8,(FJ7OCT,  
amount of contribution 供款数额 Z6Owxqfht  
amount of indebtedness 负债款额 g'F{;Ur  
amount of principal of the loan 贷款本金额 W%)uKQha  
amount of rates chargeable 应征差饷数额 +}u{{  
amount of share capital 股本额 Wg3\hv29  
amount of sums assured 承保款额 C6-71`C0  
amount of variation 变动幅度 <Fc @T4Q,  
amount of vote 拨款数额 h)vRvfcmY  
amount payable 应付款额 I` O)I&KH  
amount receivable 应收款额 T==(Pw7R7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~|7jz;$V  
analysis 分析 w,'"2^Cwy  
ancillary risk 附属风险 3*DwXH+  
annual account 周年帐目；周年帐目报表；年度决算；年结 o,#[Se*n  
annual accounting date 年结日期 RH+'"f  
annual allowance 每年免税额；年积金；年度津贴；年津 hkh b8zS  
annual balance 年度余额 2L'vB1`  
annual disposable income 每年可动用收入 C9`J6Uu  
annual estimates 周年预算 6@2 S*\&  
annual fee 年费 c2,1d`  
annual general meeting 周年大会 le*1L8n$'  
annual growth rate 年增率；每年增长率 :4ndU:.L  
annual long-term supplement 长期个案每年补助金 C#y[UM5\k;  
annual pensionable emolument 可供计算退休金的年薪 |]<eJ|\=  
annual report 年报 NVTNjDF%s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 TvEN0RV2  
annual return 周年报表；周年申报表；每年报税表格 Q|^TR__  
Annual Return Rules 《周年报表规则》 |kUxTe  
annual review of consumer prices 每年消费物价回顾 A=v^`a03I  
annual roll-forward basis 逐年延展方式 |+^-b}0  
annual salary 年薪 7,\Uk|  
annual statement 年度报表；年度决算表 q66+x)  
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 1 >doa1  
annuitant 年金受益人 qrFC4\q}  
annuity 年金 4|&7j7<u  
annuity contract 年金合约 Pmj]"7Vd[  
annuity on human life 人寿年金 q*<Fy4j  
antecedent debt 先前的债项 1D,$Az~.  
ante-dated cheque 倒填日期支票 78s:~|WB<{  
anticipated expenditure 预期开支 1-Fz#v7p  
anticipated net profit 预期纯利 Dn6k,nVh  
anticipated revenue 预期收入 9Yh0' <Z  
anti-inflation measure 反通货膨胀措施 C3Hq&TVf/  
anti-inflationary stance 反通货膨胀立场 jf&LSK
;2  
apparent deficit 表面赤字 =Z
sM[wd  
apparent financial solvency 表面偿债能力 WhO;4-q)2  
apparent partner 表面合伙人 {|}tp<:2  
application for personal assessment 个人入息课税申请书 JY\8^}'9  
application of fund 资金应用 MNE{mV(  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 {\OIowa  
appointed actuary 委任精算师 q<YteuZJ,  
appointed auditor 委任核数师；委任审计师 Q9lw~"  
appointed trustee 委任的受托人 5$r`e+Nf'  
appointer 委任人 =sqhPS<>  
apportioned pro rata 按比例分摊 YU89m7cc'  
apportionment 分配；分摊 o@?3i+%}8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?G5 JAG`  
apportionment formula 分摊方程式 )\:cL GM  
apportionment of estate duty 遗产税的分摊 Pez 7HKW:  
appraisal 估价；评估 +\`D1d@  
appreciable growth 可观增长 qsB,yckml  
appreciable impact 显着影响 OHqc,@a;+  
appreciable increase 可观增长 %!r>]M <  
appreciation 增值；升值 wff&ci28  
appreciation against other currencies 相对其他货币升值 idwiM|.iU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U&fOsx?"  
appreciation tax 增值税 wW3fsXu  
appropriation 拨款；拨用；拨付 8{5Y%InL  
appropriation account 拨款帐目 G`9\v
=0  
Appropriation Bill 拨款法案 s!\uR.
  
appropriation-in-aid system 补助拨款办法 rh*Pl]'3z  
approved assets 核准资产 zMf
r`&%e  
approved basket stock 认可一篮子证券 ZQT14.$L  
approved budget 核准预算 q16RPqfT  
approved charitable donation 认可慈善捐款 UTEUVcJ\  
approved charitable institution 认可慈善机构 qll)  
approved currency 核准货币；认可货币 ?_e2)+q8YG  
approved estimates 核准预算 G?LPj*=$?  
approved estimates of expenditure 核准开支预算 ."R,j|o6  
approved overseas insurer 核准海外保险人 h[D"O6 y  
approved overseas trust company 核准海外信托公司 {:&t;5qz^  
approved pooled investment fund 核准汇集投资基金 Do7&OBI~  
approved provident fund scheme 认可公积金计划 6V=69}  
approved provision 核准拨款 | x|#n  
approved redeemable share 核准可赎回股份 *p;Fwj]  
approved regional stock 认可地区性证券 3~"G(UP  
approved retirement scheme 认可退休金计划 6i/x"vl>  
approved subordinated loan 核准附属贷款 G9s: Wp  
arbitrage 套戥；套汇；套利 A KO#$OJE  
arbitrageur 套戥者；套汇者 esH>NH_  
arbitrary amount 临时款项 )%q]?@kB  
arrangement 措施；安排；协定 n'D1s:W^B  
arrears 欠款 >9{Gdq[gyr  
arrears of pay 欠付薪酬 rn l~i  
arrears of revenue 逾期未收税款；逾期未收的帐项 od{b]HvgS  
articles of association 组织章程；组织细则；组织章程细则 _ x&Y'X|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  5;+OpB  
ascertainment of profit 确定利润 L]L-000D(  
"Asia Clear" “亚洲结算系统”