[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 rZpXPI  
allotment notice 股份配售通知；配股通知 LRF103nw  
allotment of shares 股份分配 !`r$"}g  
allowable 可获宽免；免税的 GN>@ZdVG}#  
allowable business loss 可扣除的营业亏损 w2'5#`m  
allowable expenses 可扣税的支出 #LNED)Vg  
allowance 免税额；津贴；备抵；准备金 7[wPn`v2  
allowance for debts 债项的免税额 "w c<B4"  
allowance for depreciation by wear and tear 耗损折旧免税额 -n;}n:wL  
allowance for funeral expenses 殡殓费的免税额 o !7va"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e:W{OIz:  
allowance for repairs and outgoings 修葺及支出方面的免税额 yh=N@Z*zP  
allowance to debtor 给债务人的津贴 TsZ@  
alteration of capital 资本更改 @%SQFu@FJ  
alternate trustee 候补受托人 t$ *0{w E  
amalgamation 合并 F:ELPs4"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wKHBAW[i]  
ambit of charges 征税范围；收费范围 3gf1ownC  
amended valuation 经修订的估值 zW nR6*\  
American Commodities Exchange 美国商品交易所 BJ0?kX@  
American Express Bank Limited 美国运通银行 13wE"-  
American Stock Exchange 美国证券交易所 FgO)DQm  
amortization 摊销 A2Tw<&Tw(  
amount due from banks 存放银行同业的款项 )`} :8y?  
amount due from banks abroad 存放海外银行同业的款项 PI<vxjOK`  
amount due from holding companies 控股公司欠款 %XTI-B/K  
amount due from local banks 存放本港银行同业的款项 T9&1VW  
amount due to banks 银行同业的存款 nj4 /#W  
amount due to banks abroad 海外银行同业的存款 Y\tui+?J  
amount due to holding companies 控股公司存款 [S<";l8  
amount due to local banks 本港银行同业的存款 w*Ihk)  
amount due to outport banks 外埠银行同业的存款  2Rz  
amount for note issue 发行纸币的款额 GKCroyor  
amount of bond 担保契据的款额 C7?/%7{  
amount of consideration 代价款额 92-I~ !d  
amount of contribution 供款数额 Y^]rMK/;  
amount of indebtedness 负债款额 h7@6T+#WoT  
amount of principal of the loan 贷款本金额 \Og+c%  
amount of rates chargeable 应征差饷数额 QCJM&  
amount of share capital 股本额 8>% hz$no=  
amount of sums assured 承保款额 9>$p  
amount of variation 变动幅度 v8DC21pb  
amount of vote 拨款数额 /7LR;>Bj  
amount payable 应付款额 \[nut;  
amount receivable 应收款额 BORA(,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  z$Qbj   
analysis 分析 ^}C\zW  
ancillary risk 附属风险 JN6B~ZNf  
annual account 周年帐目；周年帐目报表；年度决算；年结 mcok/,/  
annual accounting date 年结日期 8r!zBKq2~  
annual allowance 每年免税额；年积金；年度津贴；年津 Ct|A:/z(  
annual balance 年度余额 F&Hrk|a  
annual disposable income 每年可动用收入 J-4:H gx  
annual estimates 周年预算 y!%CffF2  
annual fee 年费 (I}v[W  
annual general meeting 周年大会 h.fq,em+H  
annual growth rate 年增率；每年增长率 :i7;w%
B  
annual long-term supplement 长期个案每年补助金 9C i-v/M]  
annual pensionable emolument 可供计算退休金的年薪 c"xK`%e  
annual report 年报 |D
.ND%K&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D3A/l  
annual return 周年报表；周年申报表；每年报税表格 Cls%M5
MH  
Annual Return Rules 《周年报表规则》 kNL\m[W8$  
annual review of consumer prices 每年消费物价回顾 d5l UGRg  
annual roll-forward basis 逐年延展方式 39jG8zr=Z[  
annual salary 年薪 %0 7SFu#  
annual statement 年度报表；年度决算表 {BHO /q3  
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 9g?(BI^z  
annuitant 年金受益人 L
h<).<S  
annuity 年金 9k=3u;$v  
annuity contract 年金合约 IIqUZJ  
annuity on human life 人寿年金 jA/w|\d!  
antecedent debt 先前的债项 -!9G0h&i|  
ante-dated cheque 倒填日期支票 W}1 ;Z(.*  
anticipated expenditure 预期开支 fxIf|9Qi`  
anticipated net profit 预期纯利 JMM W  
anticipated revenue 预期收入 2Hv+W-6v  
anti-inflation measure 反通货膨胀措施 2:=  
anti-inflationary stance 反通货膨胀立场 <^uBoKB/f  
apparent deficit 表面赤字 sT' 5%4  
apparent financial solvency 表面偿债能力 {}Za_(Y,]  
apparent partner 表面合伙人 8KNZ](Dj  
application for personal assessment 个人入息课税申请书 4H<lm*!^  
application of fund 资金应用 v9->nVc-  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件  rXU\  
appointed actuary 委任精算师 Xs?o{]Fe  
appointed auditor 委任核数师；委任审计师 )F2OT<]m,  
appointed trustee 委任的受托人 eR"<33{  
appointer 委任人 d^6M9lGU  
apportioned pro rata 按比例分摊 ?pZOeqqu$  
apportionment 分配；分摊 &! ?eL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `~`k_7t.  
apportionment formula 分摊方程式 b%5f&N  
apportionment of estate duty 遗产税的分摊 V$?SR44>nH  
appraisal 估价；评估 alvrh'51  
appreciable growth 可观增长 {.\Tt
E  
appreciable impact 显着影响 O0y_Lm\  
appreciable increase 可观增长 }> X~  
appreciation 增值；升值 ?I@
W:#>o  
appreciation against other currencies 相对其他货币升值 WeiFmar  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?K\axf>F  
appreciation tax 增值税 RdML3E  
appropriation 拨款；拨用；拨付 VU d\QR-  
appropriation account 拨款帐目 XvlU*TO~(~  
Appropriation Bill 拨款法案 U`m54f@U  
appropriation-in-aid system 补助拨款办法 r$~HfskeI  
approved assets 核准资产 uRr o?m<  
approved basket stock 认可一篮子证券 <A'$%`6m  
approved budget 核准预算 >oe]$r  
approved charitable donation 认可慈善捐款 680o)hh4m>  
approved charitable institution 认可慈善机构 `^y7f  
approved currency 核准货币；认可货币 `$C n~dT  
approved estimates 核准预算 Z/;aT -N  
approved estimates of expenditure 核准开支预算 {8%a5DiM  
approved overseas insurer 核准海外保险人 u-5{U -^_  
approved overseas trust company 核准海外信托公司 "6?0h[uff  
approved pooled investment fund 核准汇集投资基金 {jX2}  
approved provident fund scheme 认可公积金计划 6f*CvW  
approved provision 核准拨款 3kMf!VL  
approved redeemable share 核准可赎回股份 Hg$lXtn]  
approved regional stock 认可地区性证券 KMjhZap %  
approved retirement scheme 认可退休金计划  !=P1%  
approved subordinated loan 核准附属贷款 Tyf`j,=  
arbitrage 套戥；套汇；套利 X*Prll(  
arbitrageur 套戥者；套汇者 =>af@C.2  
arbitrary amount 临时款项 MFAH%Z$  
arrangement 措施；安排；协定 ';=O 0)u  
arrears 欠款 %n:k#  
arrears of pay 欠付薪酬 r|Tcfk]%  
arrears of revenue 逾期未收税款；逾期未收的帐项 KNIn:K^/  
articles of association 组织章程；组织细则；组织章程细则 < ?4V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3x'|]Ns  
ascertainment of profit 确定利润 UQ@L V~6{R  
"Asia Clear" “亚洲结算系统”