[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 Tt0]G_  
allotment notice 股份配售通知；配股通知 ]tK<[8Y  
allotment of shares 股份分配 gfv?#mp  
allowable 可获宽免；免税的 ^?0WE  
allowable business loss 可扣除的营业亏损 [9CBTSr  
allowable expenses 可扣税的支出 :Ot5W  
allowance 免税额；津贴；备抵；准备金 H0lAu]~R_W  
allowance for debts 债项的免税额 Vc|Q
W  
allowance for depreciation by wear and tear 耗损折旧免税额 F+Hmp\rM#  
allowance for funeral expenses 殡殓费的免税额 :(jovse\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x2]chN  
allowance for repairs and outgoings 修葺及支出方面的免税额 Xdf
;'|HO  
allowance to debtor 给债务人的津贴 <e8 Ux#x/  
alteration of capital 资本更改 |2X+( F Ed  
alternate trustee 候补受托人 :bp8S@  
amalgamation 合并 ss7Z-A4z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +N:M;uTS  
ambit of charges 征税范围；收费范围 <^A1.o<GN  
amended valuation 经修订的估值 Q@l.p-:^U  
American Commodities Exchange 美国商品交易所 ^zS|O]Tx  
American Express Bank Limited 美国运通银行 N*
hx;k9  
American Stock Exchange 美国证券交易所 [ 3SbWwg  
amortization 摊销 6CWm;%B#G  
amount due from banks 存放银行同业的款项 i'Q 4touy  
amount due from banks abroad 存放海外银行同业的款项 7LW%:0  
amount due from holding companies 控股公司欠款 _3Q8R }  
amount due from local banks 存放本港银行同业的款项 !Ie={BpzbZ  
amount due to banks 银行同业的存款 pe`&zI_`?  
amount due to banks abroad 海外银行同业的存款 K&vqk/JW1  
amount due to holding companies 控股公司存款 { r8H5X  
amount due to local banks 本港银行同业的存款 )d?L*X~y'  
amount due to outport banks 外埠银行同业的存款 tj!~7lo  
amount for note issue 发行纸币的款额 QW@`4W0F  
amount of bond 担保契据的款额 uchz<z1  
amount of consideration 代价款额 V0$:t^^  
amount of contribution 供款数额 XM*%n8q7#N  
amount of indebtedness 负债款额 !RdubM  
amount of principal of the loan 贷款本金额 ^ 5gB?V,  
amount of rates chargeable 应征差饷数额 Nf{tC9l  
amount of share capital 股本额 Q|HOy8O}Z  
amount of sums assured 承保款额 cf1GA  
amount of variation 变动幅度 :j#Fq d[DF  
amount of vote 拨款数额 2Yd;#i)  
amount payable 应付款额 >9]i#So^  
amount receivable 应收款额 >_?Waz%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wd~!j &`a  
analysis 分析 *[['X%f  
ancillary risk 附属风险 2SVJKX_V+  
annual account 周年帐目；周年帐目报表；年度决算；年结 K0?:?>*b#  
annual accounting date 年结日期 M)CE% /P  
annual allowance 每年免税额；年积金；年度津贴；年津 6/thhP3`-  
annual balance 年度余额 < G:G/  
annual disposable income 每年可动用收入 7 S2QTRvH  
annual estimates 周年预算 ?qjlWCV|e  
annual fee 年费 W[tX%B  
annual general meeting 周年大会 ( u}tUv3  
annual growth rate 年增率；每年增长率 MXU8QVSY"  
annual long-term supplement 长期个案每年补助金 8klu*  
annual pensionable emolument 可供计算退休金的年薪
q--;5"=S  
annual report 年报 u~ ^d5["T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |nj,]pA  
annual return 周年报表；周年申报表；每年报税表格 p8MPn>h<  
Annual Return Rules 《周年报表规则》 1 9C=' TMS  
annual review of consumer prices 每年消费物价回顾 iPPW_Q9x  
annual roll-forward basis 逐年延展方式 pO_L,~<  
annual salary 年薪 n$y)F} .-  
annual statement 年度报表；年度决算表 o}K!p%5_  
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 ep2#a#&'  
annuitant 年金受益人 (
>Tq  
annuity 年金 VZArdXTP  
annuity contract 年金合约 'hi.$G_R  
annuity on human life 人寿年金 nXOJ  
antecedent debt 先前的债项 ta 66AE c9  
ante-dated cheque 倒填日期支票 PKM8MY vo  
anticipated expenditure 预期开支 S>pbplE  
anticipated net profit 预期纯利 YAf`Fnmw  
anticipated revenue 预期收入 mxV0"$'Fm  
anti-inflation measure 反通货膨胀措施 `by\@xQ)  
anti-inflationary stance 反通货膨胀立场 AGxG*KuZ  
apparent deficit 表面赤字 +8AGs,  
apparent financial solvency 表面偿债能力 IZ
kQmA=  
apparent partner 表面合伙人 k/ 9S  
application for personal assessment 个人入息课税申请书 )tyhf(p6  
application of fund 资金应用 eD481r  
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 #\]:lr{>?4  
appointed actuary 委任精算师 m:7$"oq|  
appointed auditor 委任核数师；委任审计师 MdOQEWJ$|  
appointed trustee 委任的受托人 }vbs6u  
appointer 委任人 .:b|imgiv  
apportioned pro rata 按比例分摊 gOA  
apportionment 分配；分摊 ED={OZD8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }t[?g)"M#-  
apportionment formula 分摊方程式 ,:QzF"MV  
apportionment of estate duty 遗产税的分摊 @;we4G 5  
appraisal 估价；评估 X^U)j N2  
appreciable growth 可观增长 #X(KW&;m  
appreciable impact 显着影响 ?p8(Uc#73  
appreciable increase 可观增长 crt )}L8-  
appreciation 增值；升值 ,wN>
,(  
appreciation against other currencies 相对其他货币升值 Wm/0Y'$r&k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ni@N/Z?!pA  
appreciation tax 增值税 Ty21-0F  
appropriation 拨款；拨用；拨付 RTW4r9~'  
appropriation account 拨款帐目 Qf|=xV,F  
Appropriation Bill 拨款法案 y[s* %yP3l  
appropriation-in-aid system 补助拨款办法 7aJLC!  
approved assets 核准资产 M@V.?;F},  
approved basket stock 认可一篮子证券 C]tHk)<|42  
approved budget 核准预算 ;:[!I]E0  
approved charitable donation 认可慈善捐款 6mnj!p]3  
approved charitable institution 认可慈善机构 /^kZ}}9baU  
approved currency 核准货币；认可货币 _BV'J92.  
approved estimates 核准预算 B%c):`w8]  
approved estimates of expenditure 核准开支预算 #mNM5(o  
approved overseas insurer 核准海外保险人 >+w(%;i;  
approved overseas trust company 核准海外信托公司 ;/3 <  
approved pooled investment fund 核准汇集投资基金 WvN!8*XFM  
approved provident fund scheme 认可公积金计划 tf?u ;n  
approved provision 核准拨款 .&A S-">Z  
approved redeemable share 核准可赎回股份 s 9,?"\0Zm  
approved regional stock 认可地区性证券 rTiW&#  
approved retirement scheme 认可退休金计划  Sxrbhnx  
approved subordinated loan 核准附属贷款 "0F =txduS  
arbitrage 套戥；套汇；套利 4Lo8Eue  
arbitrageur 套戥者；套汇者 O3JN?25s  
arbitrary amount 临时款项 0B^0,d(s  
arrangement 措施；安排；协定 Lzzf`jN]  
arrears 欠款 S(^*DV  
arrears of pay 欠付薪酬 OKU9v{  
arrears of revenue 逾期未收税款；逾期未收的帐项 #-ioLt%  
articles of association 组织章程；组织细则；组织章程细则 xHv<pza:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +1Ha,Ok  
ascertainment of profit 确定利润 5TqT`XTz
m  
"Asia Clear" “亚洲结算系统”