[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 gt ?&!S^  
allotment notice 股份配售通知；配股通知 4Qw!YI#40$  
allotment of shares 股份分配 =#W{&Te;  
allowable 可获宽免；免税的 l+ #`  
allowable business loss 可扣除的营业亏损 Ug9o/I@}C  
allowable expenses 可扣税的支出 cO<x:{`  
allowance 免税额；津贴；备抵；准备金 E/am^ TO`  
allowance for debts 债项的免税额 isaT0__8  
allowance for depreciation by wear and tear 耗损折旧免税额 )S`A+M K]  
allowance for funeral expenses 殡殓费的免税额 ~E)I+$,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ubgq8@;  
allowance for repairs and outgoings 修葺及支出方面的免税额 aH:eu<s  
allowance to debtor 给债务人的津贴 IXH;QwR:  
alteration of capital 资本更改 E1>3[3  
alternate trustee 候补受托人 5Ph"*Rz%  
amalgamation 合并 s_]rje8`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u-?&~WA  
ambit of charges 征税范围；收费范围 V9MA)If>  
amended valuation 经修订的估值 Xc@4(Nyp  
American Commodities Exchange 美国商品交易所 #de]b  
American Express Bank Limited 美国运通银行 ^RY_j>i  
American Stock Exchange 美国证券交易所 "\BLi C  
amortization 摊销 &r_:n t  
amount due from banks 存放银行同业的款项 xX&*&RPZ  
amount due from banks abroad 存放海外银行同业的款项 .Wr7?'D1M  
amount due from holding companies 控股公司欠款 :]]amziP&  
amount due from local banks 存放本港银行同业的款项 C|>#|5XaF  
amount due to banks 银行同业的存款 h+vKai  
amount due to banks abroad 海外银行同业的存款 Pukq{/27  
amount due to holding companies 控股公司存款 *d%m.:)N  
amount due to local banks 本港银行同业的存款 UH)A n:9  
amount due to outport banks 外埠银行同业的存款 6I>
W(_T  
amount for note issue 发行纸币的款额 iA:CPBv_mu  
amount of bond 担保契据的款额 t!PFosFp  
amount of consideration 代价款额 L5>>gG,  
amount of contribution 供款数额 <|.M]]}j  
amount of indebtedness 负债款额 'SuYNA)
  
amount of principal of the loan 贷款本金额 T\]z0M  
amount of rates chargeable 应征差饷数额 a
mPQU  
amount of share capital 股本额 f+)F-3  
amount of sums assured 承保款额 q-uYfXZ{j  
amount of variation 变动幅度 Y#Hf\8r,d  
amount of vote 拨款数额 ^+}<Q#y-  
amount payable 应付款额 WjA)0HL(  
amount receivable 应收款额 :@pmgp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &^z~wJ,]  
analysis 分析 )2R:P` U
 
ancillary risk 附属风险  Z3I<  
annual account 周年帐目；周年帐目报表；年度决算；年结 x*_c'\F|  
annual accounting date 年结日期 V57^0^Zp`  
annual allowance 每年免税额；年积金；年度津贴；年津 ."MBKyg6  
annual balance 年度余额 aZmSCi:&'  
annual disposable income 每年可动用收入 @ws3X\`<C  
annual estimates 周年预算 &gq\e^0CRZ  
annual fee 年费 b d%/dr  
annual general meeting 周年大会 ^^v\ T  
annual growth rate 年增率；每年增长率 |vGz 1jLV  
annual long-term supplement 长期个案每年补助金 YHE7`\l  
annual pensionable emolument 可供计算退休金的年薪 s'i1!GNF B  
annual report 年报 P$qIB[Xi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hmks\eb~  
annual return 周年报表；周年申报表；每年报税表格 ty(F;M(  
Annual Return Rules 《周年报表规则》 ^D\#*pIO  
annual review of consumer prices 每年消费物价回顾 4$.4,4+  
annual roll-forward basis 逐年延展方式 398%16}  
annual salary 年薪 }J :~}?^%n  
annual statement 年度报表；年度决算表 '!Q[
+@$  
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 ==c\* o  
annuitant 年金受益人 ;zs4>>^>  
annuity 年金 tdEu4)6  
annuity contract 年金合约 E4WoKuE1$  
annuity on human life 人寿年金 3{ `fT5]U  
antecedent debt 先前的债项 fLPB *y6  
ante-dated cheque 倒填日期支票 \+ K ^G  
anticipated expenditure 预期开支 PF4Cs3m/  
anticipated net profit 预期纯利
lQ@2s[  
anticipated revenue 预期收入 .O~)zMx  
anti-inflation measure 反通货膨胀措施 j_Dx4*vg  
anti-inflationary stance 反通货膨胀立场 y|c]r!A  
apparent deficit 表面赤字 #O
G_OI  
apparent financial solvency 表面偿债能力 F%L^k.y$  
apparent partner 表面合伙人 j#o0y
5S  
application for personal assessment 个人入息课税申请书 hYF<Wn3L  
application of fund 资金应用 ]W]Vkkg]  
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 1 aIJ0#nE  
appointed actuary 委任精算师 :0V<  
appointed auditor 委任核数师；委任审计师 aQkgkV;~  
appointed trustee 委任的受托人 MX  qH  
appointer 委任人 *"4 OX yV  
apportioned pro rata 按比例分摊 /G\-v2iD  
apportionment 分配；分摊 hO\_RhsRy?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WCU[ ]A  
apportionment formula 分摊方程式 O[Nc$dc  
apportionment of estate duty 遗产税的分摊 {cC9 }w  
appraisal 估价；评估 x1wm]|BIf  
appreciable growth 可观增长 L1M]ya
!l  
appreciable impact 显着影响 IL`5RZi1  
appreciable increase 可观增长 7@MV
In V9  
appreciation 增值；升值  Trm)7B*  
appreciation against other currencies 相对其他货币升值 R)ejIKtY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ll73}v  
appreciation tax 增值税 v?5Xx{ym  
appropriation 拨款；拨用；拨付 !PJ;d)\T  
appropriation account 拨款帐目 ^D"}OQoh  
Appropriation Bill 拨款法案 uB0/H=<H  
appropriation-in-aid system 补助拨款办法 V/<dHOfR\  
approved assets 核准资产 +#n5w8T)M  
approved basket stock 认可一篮子证券 ^[lg1uMW  
approved budget 核准预算 OP%h`  
approved charitable donation 认可慈善捐款 ,.G6c=pZ  
approved charitable institution 认可慈善机构 \2pJ ]  
approved currency 核准货币；认可货币 Yw4c`MyL  
approved estimates 核准预算 ]MRE^Je\h  
approved estimates of expenditure 核准开支预算 ?}lgwKBHl;  
approved overseas insurer 核准海外保险人 ^o65sM  
approved overseas trust company 核准海外信托公司 ,RDxu7iT  
approved pooled investment fund 核准汇集投资基金 kR9G;IZ8s  
approved provident fund scheme 认可公积金计划 KhYGiVA  
approved provision 核准拨款 74xI#`E  
approved redeemable share 核准可赎回股份 \snbU'lfP  
approved regional stock 认可地区性证券 _~fO8_vr  
approved retirement scheme 认可退休金计划 0

X~Dxs  
approved subordinated loan 核准附属贷款 FK;\Nce&  
arbitrage 套戥；套汇；套利 |s[m;Qm[ku  
arbitrageur 套戥者；套汇者 tihb38gE  
arbitrary amount 临时款项  \^w=T*  
arrangement 措施；安排；协定 fw'$HV76  
arrears 欠款 tbl!{Qwx  
arrears of pay 欠付薪酬 V!a|rTU6  
arrears of revenue 逾期未收税款；逾期未收的帐项 CSR6  
articles of association 组织章程；组织细则；组织章程细则 e#) }.   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %t`a-m  
ascertainment of profit 确定利润 ;9/6X
#;$  
"Asia Clear" “亚洲结算系统”