[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 `"~X1;  
allotment notice 股份配售通知；配股通知 l~f9F`~'  
allotment of shares 股份分配 y </i1qM  
allowable 可获宽免；免税的 BlqfST#6  
allowable business loss 可扣除的营业亏损 >9g^-~X;v  
allowable expenses 可扣税的支出 =AHV{V~  
allowance 免税额；津贴；备抵；准备金 Ra~:O\Z  
allowance for debts 债项的免税额 (a,`Y.  
allowance for depreciation by wear and tear 耗损折旧免税额 v<0S@9~  
allowance for funeral expenses 殡殓费的免税额 x41t=E](  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 FNl^ lj`Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 D*HK[_5  
allowance to debtor 给债务人的津贴 8,CL>*A  
alteration of capital 资本更改 ZkMH
y1  
alternate trustee 候补受托人 hg+;!|ha  
amalgamation 合并 %z @T /  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !P6y_Frpe  
ambit of charges 征税范围；收费范围 zcEpywNP  
amended valuation 经修订的估值 aO<H!
hK  
American Commodities Exchange 美国商品交易所 t!ZFpMv]n  
American Express Bank Limited 美国运通银行 Uzn  
American Stock Exchange 美国证券交易所 ws]d,]  
amortization 摊销 d7kv <YG  
amount due from banks 存放银行同业的款项 brn>FFAwO  
amount due from banks abroad 存放海外银行同业的款项 x||b:2  
amount due from holding companies 控股公司欠款 KA`)dMWL  
amount due from local banks 存放本港银行同业的款项 V/"41  
amount due to banks 银行同业的存款 b\t@vMJ  
amount due to banks abroad 海外银行同业的存款 PO2]x:  
amount due to holding companies 控股公司存款 xJvalb  
amount due to local banks 本港银行同业的存款 P_@ty~u  
amount due to outport banks 外埠银行同业的存款 O_
SM!!,  
amount for note issue 发行纸币的款额 Dt]FmU  
amount of bond 担保契据的款额 8HSGOs =8  
amount of consideration 代价款额 t6+>Zr  
amount of contribution 供款数额 aUBu"P$J  
amount of indebtedness 负债款额 4T<dI6I0  
amount of principal of the loan 贷款本金额 y2C/DyuAY|  
amount of rates chargeable 应征差饷数额 ht5:kt`F  
amount of share capital 股本额 XoiZ"zE  
amount of sums assured 承保款额 W?@+LQa??  
amount of variation 变动幅度 %bnjK
#o"Q  
amount of vote 拨款数额 y|.dM.9V  
amount payable 应付款额 0*u X2*  
amount receivable 应收款额 abV,]x&.0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IZ_ B $mo  
analysis 分析 z<<aT  
ancillary risk 附属风险 ewinG-hX_  
annual account 周年帐目；周年帐目报表；年度决算；年结
0I.!  
annual accounting date 年结日期 |VoYFoiQ  
annual allowance 每年免税额；年积金；年度津贴；年津 k1WyV_3  
annual balance 年度余额 "\1V^2kMr  
annual disposable income 每年可动用收入 ~HgN'
#Y?  
annual estimates 周年预算  PuU<  
annual fee 年费 CwfGp[|}e  
annual general meeting 周年大会 _ID =]NJ_  
annual growth rate 年增率；每年增长率 m9m~2   
annual long-term supplement 长期个案每年补助金 -_Iuvw  
annual pensionable emolument 可供计算退休金的年薪 a% 82I::t  
annual report 年报 \cq.M/p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yz=6 V%  
annual return 周年报表；周年申报表；每年报税表格 Jbz>j\  
Annual Return Rules 《周年报表规则》 [6Nzz]yy  
annual review of consumer prices 每年消费物价回顾 O/4)aW3B  
annual roll-forward basis 逐年延展方式 E{|n\|  
annual salary 年薪  *FoPs  
annual statement 年度报表；年度决算表 0EP8MRSR  
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 $S!WW|9j.  
annuitant 年金受益人 2HvzMo-4  
annuity 年金 /K#J63 ,  
annuity contract 年金合约 g.O? 1bebe  
annuity on human life 人寿年金 t!vlZNc  
antecedent debt 先前的债项 GEf[k OQ  
ante-dated cheque 倒填日期支票 - e"XEot~  
anticipated expenditure 预期开支 "
LH *T  
anticipated net profit 预期纯利 jLf87  
anticipated revenue 预期收入 2$%0~Z5  
anti-inflation measure 反通货膨胀措施 WN?meZ/N/  
anti-inflationary stance 反通货膨胀立场 s((_^yf  
apparent deficit 表面赤字 Sst`*PX:  
apparent financial solvency 表面偿债能力 / k8;k56  
apparent partner 表面合伙人 q\5C-f  
application for personal assessment 个人入息课税申请书 1]XIF?_Dm  
application of fund 资金应用 ./;*LD  
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 V.274e  
appointed actuary 委任精算师 >pl* 2M&  
appointed auditor 委任核数师；委任审计师 84dej<  
appointed trustee 委任的受托人 /2! "_?<L  
appointer 委任人 ,s1n!@9  
apportioned pro rata 按比例分摊 Y:="vWWG  
apportionment 分配；分摊 x5Ee'G(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 IsCJdgG  
apportionment formula 分摊方程式 M+TF0c  
apportionment of estate duty 遗产税的分摊 l+V5dZ8W  
appraisal 估价；评估 P%Ux-0&  
appreciable growth 可观增长 /C}fE]n{X  
appreciable impact 显着影响 + nslS:(  
appreciable increase 可观增长 0Z{(,GU  
appreciation 增值；升值 {n%U2LVL  
appreciation against other currencies 相对其他货币升值 9qQFIw~S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Rx= pk  
appreciation tax 增值税 YB}_zuZ4&  
appropriation 拨款；拨用；拨付 HCifO  
appropriation account 拨款帐目 jQ31u  
Appropriation Bill 拨款法案 Mhw\i&*U  
appropriation-in-aid system 补助拨款办法 5OUe|mS  
approved assets 核准资产 {#y HL  
approved basket stock 认可一篮子证券 fJC,ubP[5  
approved budget 核准预算 5+O#5 "v_  
approved charitable donation 认可慈善捐款 _ ?2xIo  
approved charitable institution 认可慈善机构 v+=_  
approved currency 核准货币；认可货币 Q$9`QY*6"p  
approved estimates 核准预算 Swua
dN  
approved estimates of expenditure 核准开支预算 #Y*AGxk  
approved overseas insurer 核准海外保险人 /(nA)V( :  
approved overseas trust company 核准海外信托公司
afc?a-~Z  
approved pooled investment fund 核准汇集投资基金 qQ6NxhQo  
approved provident fund scheme 认可公积金计划 \rf1#Em  
approved provision 核准拨款 i,,>@R  
approved redeemable share 核准可赎回股份 6C/D&+4  
approved regional stock 认可地区性证券 e"|9%AW@<  
approved retirement scheme 认可退休金计划 cY>;(x@  
approved subordinated loan 核准附属贷款 MOmp{@  
arbitrage 套戥；套汇；套利 /HDX[R   
arbitrageur 套戥者；套汇者 I|O~F e.  
arbitrary amount 临时款项 Qg _?..%  
arrangement 措施；安排；协定 Kr q^|DY  
arrears 欠款 "5jZS6A]  
arrears of pay 欠付薪酬 g}qK$>EPS  
arrears of revenue 逾期未收税款；逾期未收的帐项 I"JT3[*s  
articles of association 组织章程；组织细则；组织章程细则 Vq'&t <K#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tXKhkt`  
ascertainment of profit 确定利润 ccm <rZ7  
"Asia Clear" “亚洲结算系统”