[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 !y>MchNv  
allotment notice 股份配售通知；配股通知 ;-koMD!2F  
allotment of shares 股份分配 !%x=o&  
allowable 可获宽免；免税的 cO#e AQf7  
allowable business loss 可扣除的营业亏损 ]eJjffx  
allowable expenses 可扣税的支出 f;(]P   
allowance 免税额；津贴；备抵；准备金 ]c8O"4n n  
allowance for debts 债项的免税额 H...!c1M@  
allowance for depreciation by wear and tear 耗损折旧免税额 +=y ktf  
allowance for funeral expenses 殡殓费的免税额 G([!(8&2Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *WQ}ucE^#  
allowance for repairs and outgoings 修葺及支出方面的免税额 +P~E5 4  
allowance to debtor 给债务人的津贴 U-$ B"w&  
alteration of capital 资本更改 m*h, <,}-+  
alternate trustee 候补受托人 YJO,"7+  
amalgamation 合并 c !ybz{L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7b2N'^z}  
ambit of charges 征税范围；收费范围 Xj\SJ*  
amended valuation 经修订的估值 S:UtmS+K  
American Commodities Exchange 美国商品交易所 ?`hk0qX3  
American Express Bank Limited 美国运通银行 =~&Fq $$  
American Stock Exchange 美国证券交易所 6c3+q+#J2  
amortization 摊销 LW;UL}av  
amount due from banks 存放银行同业的款项 p[QF3)9F  
amount due from banks abroad 存放海外银行同业的款项 4g# pQ  
amount due from holding companies 控股公司欠款 I499Rrw#E  
amount due from local banks 存放本港银行同业的款项 1f 0"z1
 
amount due to banks 银行同业的存款 R,hX *yVq  
amount due to banks abroad 海外银行同业的存款 9^m& [Z  
amount due to holding companies 控股公司存款 NC; 4  
amount due to local banks 本港银行同业的存款 w@
Pc7$EP  
amount due to outport banks 外埠银行同业的存款 }{^i*T5rl  
amount for note issue 发行纸币的款额 iaR^]|7_  
amount of bond 担保契据的款额 89B1\ff  
amount of consideration 代价款额 &/7 AW(?  
amount of contribution 供款数额 2w=0&wG4K  
amount of indebtedness 负债款额 Kt%`]Wp  
amount of principal of the loan 贷款本金额 IkSzjXE{  
amount of rates chargeable 应征差饷数额 K% <Z"2!+  
amount of share capital 股本额 >9f-zv(n  
amount of sums assured 承保款额 'iN8JO>  
amount of variation 变动幅度 =;{v
fjj  
amount of vote 拨款数额 -v9V/LJ  
amount payable 应付款额 LB1.N!q1  
amount receivable 应收款额 1rV?^5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A"V3g`dP  
analysis 分析 ;bd\XHwMUP  
ancillary risk 附属风险 %}G:R!4 d  
annual account 周年帐目；周年帐目报表；年度决算；年结 P 7 [p$Z
 
annual accounting date 年结日期 K \}xb2s  
annual allowance 每年免税额；年积金；年度津贴；年津 ~e[)]b3  
annual balance 年度余额 V #W(c_g
 
annual disposable income 每年可动用收入 AZ5c^c)  
annual estimates 周年预算 E'LkoyI  
annual fee 年费 #( @dN+  
annual general meeting 周年大会 (tEW#l'}  
annual growth rate 年增率；每年增长率 VGBL<X  
annual long-term supplement 长期个案每年补助金 5|:=
#Ql*  
annual pensionable emolument 可供计算退休金的年薪 C,Je>G  
annual report 年报 nTjQ4y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FXFQ@q*}v  
annual return 周年报表；周年申报表；每年报税表格 WK#lE&V3  
Annual Return Rules 《周年报表规则》 H7)(<6b,z  
annual review of consumer prices 每年消费物价回顾 @4_CR  
annual roll-forward basis 逐年延展方式 p&bQ_XOH  
annual salary 年薪 il-v>GJU7{  
annual statement 年度报表；年度决算表 GZ@!jF>!u  
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 }rVnuRq  
annuitant 年金受益人 Dw{C _e  
annuity 年金 $cH'9W}3K  
annuity contract 年金合约 4;|&}Ij  
annuity on human life 人寿年金 }6eWdm!B  
antecedent debt 先前的债项 C,-V>bx g  
ante-dated cheque 倒填日期支票 E/_=0t  
anticipated expenditure 预期开支 NS=puo  
anticipated net profit 预期纯利 =#1iio&  
anticipated revenue 预期收入 Lm'Ony^F  
anti-inflation measure 反通货膨胀措施 +98~OInySZ  
anti-inflationary stance 反通货膨胀立场 2`t4@T  
apparent deficit 表面赤字 <"CG%RGP  
apparent financial solvency 表面偿债能力 \u,hS*v0  
apparent partner 表面合伙人 ~9]tt\jN*Y  
application for personal assessment 个人入息课税申请书 9n!3yZVSe  
application of fund 资金应用 VX&K
GG.6  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ~v9\4O  
appointed actuary 委任精算师 Oa7`Y`6  
appointed auditor 委任核数师；委任审计师 k$o6~u 2&  
appointed trustee 委任的受托人 ~&k1P:#R  
appointer 委任人 _}`iLA!$I  
apportioned pro rata 按比例分摊 M&@9B)|=  
apportionment 分配；分摊 2hf]XV\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )0PUK9  
apportionment formula 分摊方程式 &e_M
\D  
apportionment of estate duty 遗产税的分摊 n7X3aoVV  
appraisal 估价；评估 ~oT0h[<  
appreciable growth 可观增长 ^'
]xkS  
appreciable impact 显着影响 a+zE`uY  
appreciable increase 可观增长 i/oaKpPN  
appreciation 增值；升值 ngEjbCV+  
appreciation against other currencies 相对其他货币升值 ^5u}   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H*yX Iq:  
appreciation tax 增值税 jbC7U9t7  
appropriation 拨款；拨用；拨付 V'^s5  
appropriation account 拨款帐目 D4n~2]  
Appropriation Bill 拨款法案 d'^jekh  
appropriation-in-aid system 补助拨款办法  ;{BELv-4  
approved assets 核准资产 `6lc]r  
approved basket stock 认可一篮子证券 athU  
approved budget 核准预算 X,x{!  
approved charitable donation 认可慈善捐款 tB}&-U|t[~  
approved charitable institution 认可慈善机构 ,+,""t  
approved currency 核准货币；认可货币 "z< =S  
approved estimates 核准预算 XkuNLs4  
approved estimates of expenditure 核准开支预算 ;2)@NH  
approved overseas insurer 核准海外保险人 K!HSQ,AC  
approved overseas trust company 核准海外信托公司 +Medu?K `  
approved pooled investment fund 核准汇集投资基金 G+^HZ4jg  
approved provident fund scheme 认可公积金计划 %dO'kU/-  
approved provision 核准拨款 RH6qi{)i!  
approved redeemable share 核准可赎回股份 WZ@nuK.39T  
approved regional stock 认可地区性证券 "-A@>*g  
approved retirement scheme 认可退休金计划 e}kEh+4  
approved subordinated loan 核准附属贷款 IR(JBB|xNQ  
arbitrage 套戥；套汇；套利 XLg6?Nu  
arbitrageur 套戥者；套汇者 OPBnU@=R  
arbitrary amount 临时款项 n/S 1Hae`  
arrangement 措施；安排；协定 \ tF><  
arrears 欠款 Z!~~6Sq  
arrears of pay 欠付薪酬 E7oL{gU  
arrears of revenue 逾期未收税款；逾期未收的帐项 5sFp+_``  
articles of association 组织章程；组织细则；组织章程细则 ui YZk3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e<9IwS!/  
ascertainment of profit 确定利润 )@\= pE.H  
"Asia Clear" “亚洲结算系统”