[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 >f9]Nj  
allotment notice 股份配售通知；配股通知 C*6bR? I9  
allotment of shares 股份分配 -%QEzu&  
allowable 可获宽免；免税的 /[)P^L`  
allowable business loss 可扣除的营业亏损 s-YV_  
allowable expenses 可扣税的支出 B )3SiU  
allowance 免税额；津贴；备抵；准备金 K+aJ`V  
allowance for debts 债项的免税额 oqm{<g?2  
allowance for depreciation by wear and tear 耗损折旧免税额 B'#gs'fl  
allowance for funeral expenses 殡殓费的免税额 iz|9a|k6x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oR%E_g?mI~  
allowance for repairs and outgoings 修葺及支出方面的免税额 A<G ;  
allowance to debtor 给债务人的津贴 Ml_ :Q]kl^  
alteration of capital 资本更改 Yhv`IV-s  
alternate trustee 候补受托人 I$P7%}  
amalgamation 合并 eC1c`@C:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3T#3<gqM[  
ambit of charges 征税范围；收费范围 >!ZyykAs  
amended valuation 经修订的估值 MrygEC 5  
American Commodities Exchange 美国商品交易所 ~'YSVx& )  
American Express Bank Limited 美国运通银行 FK,r<+h  
American Stock Exchange 美国证券交易所 Dqo:X`<bT  
amortization 摊销 C&MqU j"]  
amount due from banks 存放银行同业的款项 M`g Kt(3  
amount due from banks abroad 存放海外银行同业的款项 Jv$2wH  
amount due from holding companies 控股公司欠款 j2&OYg  
amount due from local banks 存放本港银行同业的款项 {&A T}7  
amount due to banks 银行同业的存款 C @[9 LB  
amount due to banks abroad 海外银行同业的存款 <k8rSxn{  
amount due to holding companies 控股公司存款 0eu$oel-  
amount due to local banks 本港银行同业的存款 :$@zX]?M  
amount due to outport banks 外埠银行同业的存款 :~YyHX  
amount for note issue 发行纸币的款额 orN2(:Ct7  
amount of bond 担保契据的款额 hQRc,d6x5  
amount of consideration 代价款额 9~ .BH;ku  
amount of contribution 供款数额 <PA$hTYM  
amount of indebtedness 负债款额 _:z
;j {@4  
amount of principal of the loan 贷款本金额 Bf}0'MK8zQ  
amount of rates chargeable 应征差饷数额 #T#FUI1p  
amount of share capital 股本额 '{_t
DboY  
amount of sums assured 承保款额 BqJ
rL/(  
amount of variation 变动幅度 ~#xs `@{s  
amount of vote 拨款数额 UgBY ){<  
amount payable 应付款额 Dl!' _u  
amount receivable 应收款额 OaVL NA^{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G`<1>%"F  
analysis 分析 gA8u E  
ancillary risk 附属风险 :<|fZa4!"  
annual account 周年帐目；周年帐目报表；年度决算；年结 :zTj"P>"I  
annual accounting date 年结日期 ,DsT: 8  
annual allowance 每年免税额；年积金；年度津贴；年津 d=Ihl30m  
annual balance 年度余额 f#JF5>o  
annual disposable income 每年可动用收入 p{_O*bo  
annual estimates 周年预算 S )1:*>@  
annual fee 年费 mi3q1npb7[  
annual general meeting 周年大会 D}=i tu  
annual growth rate 年增率；每年增长率 t5[JN:an  
annual long-term supplement 长期个案每年补助金 u(Q(UuI  
annual pensionable emolument 可供计算退休金的年薪 "e?#c<p7  
annual report 年报 6v#sq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %JU23c*  
annual return 周年报表；周年申报表；每年报税表格 +.Ukzu~s  
Annual Return Rules 《周年报表规则》 /]UNN~(  
annual review of consumer prices 每年消费物价回顾  )"Yah  
annual roll-forward basis 逐年延展方式 wH5O>4LO  
annual salary 年薪 JQv ZTwSI  
annual statement 年度报表；年度决算表 *^m.V=  
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 -CNv=vj 3  
annuitant 年金受益人 trA `l/  
annuity 年金 o?x|y   
annuity contract 年金合约 cnO4NUDv  
annuity on human life 人寿年金 oieLh"$  
antecedent debt 先前的债项 ;:YjgZ:+Q]  
ante-dated cheque 倒填日期支票 =|^W]2W$  
anticipated expenditure 预期开支 @MVZy  
anticipated net profit 预期纯利 Rf$6}F  
anticipated revenue 预期收入 8U$UI  
anti-inflation measure 反通货膨胀措施 .jU0Hu{F4  
anti-inflationary stance 反通货膨胀立场 KPK!'4,cu  
apparent deficit 表面赤字 gI$`d?[0{  
apparent financial solvency 表面偿债能力 ZjID<5#  
apparent partner 表面合伙人 :Gk~FRA|  
application for personal assessment 个人入息课税申请书 2]KPW*V  
application of fund 资金应用 Y\F H4}\S  
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 ?-p aM5Q+  
appointed actuary 委任精算师 u8\QhUk'G  
appointed auditor 委任核数师；委任审计师 un%"
s:  
appointed trustee 委任的受托人 %&S]cEw  
appointer 委任人 %6?}gc_  
apportioned pro rata 按比例分摊 lJ2/xE]  
apportionment 分配；分摊 U9%nku4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N>iCb:_ T;  
apportionment formula 分摊方程式 ~d8o,.n`1  
apportionment of estate duty 遗产税的分摊 PhdL@Mr  
appraisal 估价；评估 B(NL3WJ  
appreciable growth 可观增长 rx)Q]  
appreciable impact 显着影响 OF}_RGKg3  
appreciable increase 可观增长 dXN&<Q,  
appreciation 增值；升值 $VNn`0^gF  
appreciation against other currencies 相对其他货币升值 cSWVHr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l$ @lk?dc  
appreciation tax 增值税 5Wjp_^!e  
appropriation 拨款；拨用；拨付 ,o6: V]a  
appropriation account 拨款帐目 l0o_C#"<S  
Appropriation Bill 拨款法案 k}7)pJNj  
appropriation-in-aid system 补助拨款办法 kKO]q#9sO  
approved assets 核准资产 p =O1aM  
approved basket stock 认可一篮子证券 LLN^^>5|l  
approved budget 核准预算 7]53GGNO  
approved charitable donation 认可慈善捐款 BE;iC.rW  
approved charitable institution 认可慈善机构 u>@G:kt8  
approved currency 核准货币；认可货币 wN.Jyb  
approved estimates 核准预算 eHIC 'b.  
approved estimates of expenditure 核准开支预算 |]^! 4[!U  
approved overseas insurer 核准海外保险人 x $4'a~E  
approved overseas trust company 核准海外信托公司 p8bTR!rvz  
approved pooled investment fund 核准汇集投资基金 q|\C p  
approved provident fund scheme 认可公积金计划 g*9>z)  
approved provision 核准拨款 l;i u`  
approved redeemable share 核准可赎回股份 wEqCuhZ  
approved regional stock 认可地区性证券 Tl-B[CT  
approved retirement scheme 认可退休金计划 < ,n4 |z)  
approved subordinated loan 核准附属贷款 epe}^Pl  
arbitrage 套戥；套汇；套利 ]>j_ Y,  
arbitrageur 套戥者；套汇者 g_=ZcGC  
arbitrary amount 临时款项 ;trR'~  
arrangement 措施；安排；协定 4\iQ%fb  
arrears 欠款 s^< oU  
arrears of pay 欠付薪酬 W;yZ$k#q}(  
arrears of revenue 逾期未收税款；逾期未收的帐项 H%V[% T4=  
articles of association 组织章程；组织细则；组织章程细则 B 8,{j wB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )Qp?LECrt  
ascertainment of profit 确定利润 *8+YR  
"Asia Clear" “亚洲结算系统”