[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 |h>PUt@LL  
allotment notice 股份配售通知；配股通知 1iy$n  
allotment of shares 股份分配 N+|NI?R?}  
allowable 可获宽免；免税的 fu/8r%:h  
allowable business loss 可扣除的营业亏损
`Y#At3{  
allowable expenses 可扣税的支出 / (&E  
allowance 免税额；津贴；备抵；准备金 }}AIpYp,P  
allowance for debts 债项的免税额 /BL:"t@-  
allowance for depreciation by wear and tear 耗损折旧免税额 0 &zp
 
allowance for funeral expenses 殡殓费的免税额 XA>W>|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K4c:k; V  
allowance for repairs and outgoings 修葺及支出方面的免税额 a1U|eLmUb  
allowance to debtor 给债务人的津贴 e1m
?g&[  
alteration of capital 资本更改 Ps!MpdcL3  
alternate trustee 候补受托人 H_DCdUgC'  
amalgamation 合并 MtLWpi u@[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gg'1q3OjM  
ambit of charges 征税范围；收费范围 y_Y(Xx3  
amended valuation 经修订的估值 m&UP@hUV-  
American Commodities Exchange 美国商品交易所 /`*{57/3  
American Express Bank Limited 美国运通银行 06&J!,p :  
American Stock Exchange 美国证券交易所 Q`ua9oIJ=  
amortization 摊销 Td=4V,BN  
amount due from banks 存放银行同业的款项 9u B?-.  
amount due from banks abroad 存放海外银行同业的款项 .DCHc,DxA  
amount due from holding companies 控股公司欠款 Bt+^H6cb  
amount due from local banks 存放本港银行同业的款项 hi
7_jl6  
amount due to banks 银行同业的存款 25Dl4<-Z  
amount due to banks abroad 海外银行同业的存款 F"@%7xy  
amount due to holding companies 控股公司存款 Xz+%Ym  
amount due to local banks 本港银行同业的存款 )dXa:h0RZ  
amount due to outport banks 外埠银行同业的存款 WE<?y_0y&  
amount for note issue 发行纸币的款额 3db{Tcn\@]  
amount of bond 担保契据的款额 R'Sd'pSDN  
amount of consideration 代价款额 6j
<9Y  
amount of contribution 供款数额 diq}\'f  
amount of indebtedness 负债款额 J1?

;'  
amount of principal of the loan 贷款本金额 |VBt:dd<  
amount of rates chargeable 应征差饷数额 f-ltV<C_  
amount of share capital 股本额 n ~t{]if"  
amount of sums assured 承保款额 1K72}Gj)ZL  
amount of variation 变动幅度 >rSjP1-F  
amount of vote 拨款数额 U<Pjn)M~B  
amount payable 应付款额 ~wvt:E,fC  
amount receivable 应收款额 DD|0?i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L$ZjMJ  
analysis 分析 DJP6Z  
ancillary risk 附属风险 ,T/Gv;wa2  
annual account 周年帐目；周年帐目报表；年度决算；年结 7=G2sOC  
annual accounting date 年结日期 Kb.qv)6i*  
annual allowance 每年免税额；年积金；年度津贴；年津 2w?q7N%  
annual balance 年度余额 vCzZjGBY  
annual disposable income 每年可动用收入 )DSeXS[ e  
annual estimates 周年预算 @KN+)qP  
annual fee 年费 DiCz%'N  
annual general meeting 周年大会 $%<{zWQm  
annual growth rate 年增率；每年增长率 !ifU}qFzK  
annual long-term supplement 长期个案每年补助金 LU
1I `E  
annual pensionable emolument 可供计算退休金的年薪 U( YAI%O  
annual report 年报 pu-HEv}]a|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1'kO{Ge*p:  
annual return 周年报表；周年申报表；每年报税表格 -;""l{  
Annual Return Rules 《周年报表规则》 KkvcZs'4m  
annual review of consumer prices 每年消费物价回顾 Ss3p6%V/  
annual roll-forward basis 逐年延展方式 oV|O`n  
annual salary 年薪 "F F$Q#)  
annual statement 年度报表；年度决算表 <_EKCk  
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 mw@Pl\=  
annuitant 年金受益人 <Xf6?nyZ(  
annuity 年金 q6zVu(  
annuity contract 年金合约 ]33!obM  
annuity on human life 人寿年金 K$"#SZEi  
antecedent debt 先前的债项 &i#$ia r  
ante-dated cheque 倒填日期支票 -<W?it?D  
anticipated expenditure 预期开支 Z}W{ iD{  
anticipated net profit 预期纯利 <2$vo  
anticipated revenue 预期收入 LGP"S5V  
anti-inflation measure 反通货膨胀措施 @HT\Y%E  
anti-inflationary stance 反通货膨胀立场 ?OD$`{1  
apparent deficit 表面赤字 _ ^NX`<&  
apparent financial solvency 表面偿债能力 r`H}f#.KR  
apparent partner 表面合伙人 "<,lqIqA;  
application for personal assessment 个人入息课税申请书 b--=GY))F  
application of fund 资金应用 8-Abg:)  
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 Q$%apL  
appointed actuary 委任精算师 *a9cBl'_  
appointed auditor 委任核数师；委任审计师 ? SFBUX(p  
appointed trustee 委任的受托人 E^F"$Z"N  
appointer 委任人 _`$Q6!Z)l  
apportioned pro rata 按比例分摊 bA;OphO(  
apportionment 分配；分摊 X! d-"[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Sj+H{xJi  
apportionment formula 分摊方程式 K-qWT7<  
apportionment of estate duty 遗产税的分摊 i:lc]B  
appraisal 估价；评估 :F(4&e=w  
appreciable growth 可观增长 yD\q4G  
appreciable impact 显着影响 umYsO.8  
appreciable increase 可观增长 727#7Bo  
appreciation 增值；升值 
l.Q  
appreciation against other currencies 相对其他货币升值 oD)x\ )t8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M2$/x`\-~  
appreciation tax 增值税 #bOv}1,s  
appropriation 拨款；拨用；拨付  -hd
 
appropriation account 拨款帐目 g~lv/.CnA+  
Appropriation Bill 拨款法案 0'^M}&zCi  
appropriation-in-aid system 补助拨款办法 Y
teIp'T  
approved assets 核准资产 H.5 6  
approved basket stock 认可一篮子证券
'gwh:  
approved budget 核准预算 7)?C+=,0  
approved charitable donation 认可慈善捐款 {X !vb  
approved charitable institution 认可慈善机构 'L/)9.29  
approved currency 核准货币；认可货币 :1'  
approved estimates 核准预算 [2:d@=%.  
approved estimates of expenditure 核准开支预算 ($di]lbsT  
approved overseas insurer 核准海外保险人 lhUGo =  
approved overseas trust company 核准海外信托公司 QiCia#_  
approved pooled investment fund 核准汇集投资基金 rH}|~  
approved provident fund scheme 认可公积金计划 :;$MUOps  
approved provision 核准拨款 U[]yN.J  
approved redeemable share 核准可赎回股份 >AEp\*  
approved regional stock 认可地区性证券 (,At5T  
approved retirement scheme 认可退休金计划 \!ZA#7  
approved subordinated loan 核准附属贷款 Agcss20
.  
arbitrage 套戥；套汇；套利 }7PJr/IuF  
arbitrageur 套戥者；套汇者 gt Kih  
arbitrary amount 临时款项 %bcf%7  
arrangement 措施；安排；协定 ?QP>rm  
arrears 欠款 I4Do$&9 <D  
arrears of pay 欠付薪酬 Y3~Uz#`SU  
arrears of revenue 逾期未收税款；逾期未收的帐项 GT6;I7  
articles of association 组织章程；组织细则；组织章程细则 ;qmnG3;Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 SSe;&Jk2d  
ascertainment of profit 确定利润 V&zeC/xSq  
"Asia Clear" “亚洲结算系统”