[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 zB68%  
allotment notice 股份配售通知；配股通知 VFI\2n`  
allotment of shares 股份分配
k}&7!G@T  
allowable 可获宽免；免税的 A)%!9i)  
allowable business loss 可扣除的营业亏损 Fm#`}K_  
allowable expenses 可扣税的支出 w
rhGZ=k{  
allowance 免税额；津贴；备抵；准备金 %o   
allowance for debts 债项的免税额 ;O~k{5.iS  
allowance for depreciation by wear and tear 耗损折旧免税额 4.e0k<]N`  
allowance for funeral expenses 殡殓费的免税额 UbDpSfub  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4Q17vCC*n  
allowance for repairs and outgoings 修葺及支出方面的免税额 $<da<}b  
allowance to debtor 给债务人的津贴 0&$,?CL?  
alteration of capital 资本更改 UFzC8  
alternate trustee 候补受托人 /6{P ?)]pE  
amalgamation 合并 $n=w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `8lS)R!  
ambit of charges 征税范围；收费范围 *Roqie  
amended valuation 经修订的估值 (jp!q,)  
American Commodities Exchange 美国商品交易所 IgyoBfj\d  
American Express Bank Limited 美国运通银行 7R7e3p,K  
American Stock Exchange 美国证券交易所 ?#~km0~F)  
amortization 摊销 wTe 9OFv  
amount due from banks 存放银行同业的款项 y!M# #K*  
amount due from banks abroad 存放海外银行同业的款项 ^61;0   
amount due from holding companies 控股公司欠款 .LI(2lP  
amount due from local banks 存放本港银行同业的款项 Zg&o][T  
amount due to banks 银行同业的存款 O|AY2QH\  
amount due to banks abroad 海外银行同业的存款 JKTn  
amount due to holding companies 控股公司存款 &dky_H  
amount due to local banks 本港银行同业的存款 )}$]~ f4R  
amount due to outport banks 外埠银行同业的存款 9<Ks2W.N  
amount for note issue 发行纸币的款额 Ay@/{RZz  
amount of bond 担保契据的款额 @%"r69\  
amount of consideration 代价款额 ('z:XW96  
amount of contribution 供款数额 !~Ptnr`;  
amount of indebtedness 负债款额 VOSq%hB  
amount of principal of the loan 贷款本金额 "lRxatM  
amount of rates chargeable 应征差饷数额 -, uT8'  
amount of share capital 股本额 3}2;*:p4Y  
amount of sums assured 承保款额 QV[#^1  
amount of variation 变动幅度 0[ZB^  
amount of vote 拨款数额 #h}a   
amount payable 应付款额 G{74o8  
amount receivable 应收款额 H7 "r^s]D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -&EU#Wqh  
analysis 分析 7{lWg x  
ancillary risk 附属风险 tx7B?/5D  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]^53Qbrv  
annual accounting date 年结日期 l T#WM]  
annual allowance 每年免税额；年积金；年度津贴；年津 VDFs
.;:s  
annual balance 年度余额 v^dQ%+}7>  
annual disposable income 每年可动用收入 4Mr Uo9L$s  
annual estimates 周年预算 j6WDh}#  
annual fee 年费 kgHZaQnD  
annual general meeting 周年大会 _BoYyJQH  
annual growth rate 年增率；每年增长率 \0n<6^y  
annual long-term supplement 长期个案每年补助金 oU|_(p"e|  
annual pensionable emolument 可供计算退休金的年薪 YYhN>d$  
annual report 年报 gsYQ"/S9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4rLc] >  
annual return 周年报表；周年申报表；每年报税表格 zF@[S  
Annual Return Rules 《周年报表规则》 y!c<P,Lt3f  
annual review of consumer prices 每年消费物价回顾 fTt\
@"V  
annual roll-forward basis 逐年延展方式 VG_xN
M  
annual salary 年薪 `=lo.c  
annual statement 年度报表；年度决算表 to
;^'#B  
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 O7oq1JI]Y  
annuitant 年金受益人 VwKfM MI8  
annuity 年金 ~ycWcZi>  
annuity contract 年金合约 K'f^=bcI  
annuity on human life 人寿年金 2cjbb kq  
antecedent debt 先前的债项 }wZsM[
NDB  
ante-dated cheque 倒填日期支票 \}J"`J\Q  
anticipated expenditure 预期开支 sI6I5  
anticipated net profit 预期纯利 _jb&=f8  
anticipated revenue 预期收入 qpjiQ,\:b  
anti-inflation measure 反通货膨胀措施 seVT|z  
anti-inflationary stance 反通货膨胀立场 PJT$9f~3;.  
apparent deficit 表面赤字 TBZhL  
apparent financial solvency 表面偿债能力 *v$j n  
apparent partner 表面合伙人 '~VF
*i^4  
application for personal assessment 个人入息课税申请书 %~:@
}C%A  
application of fund 资金应用 WfHa  
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 `!xI!Y\  
appointed actuary 委任精算师 |]~],  
appointed auditor 委任核数师；委任审计师 ,Jx.Kj.,  
appointed trustee 委任的受托人 5me#/NqLHY  
appointer 委任人 }`aT=_B  
apportioned pro rata 按比例分摊 .u'MMe>^  
apportionment 分配；分摊 A2!pbeG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }USOWsLSt  
apportionment formula 分摊方程式 biZ=TI2P,L  
apportionment of estate duty 遗产税的分摊 6~l+wu<$  
appraisal 估价；评估 b2H-D!YO^  
appreciable growth 可观增长 7m%[$X`  
appreciable impact 显着影响 @;tM R|p  
appreciable increase 可观增长 oI
niy{  
appreciation 增值；升值 d@tf+_Ih  
appreciation against other currencies 相对其他货币升值 "
ZL_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ktkS$  
appreciation tax 增值税 dA^{}zZu  
appropriation 拨款；拨用；拨付 R8 LHwRQ  
appropriation account 拨款帐目 >S8 n8U  
Appropriation Bill 拨款法案 !DUOi4I  
appropriation-in-aid system 补助拨款办法  ??P%.  
approved assets 核准资产 c D.;  
approved basket stock 认可一篮子证券 T7-yZSw-m  
approved budget 核准预算 =?_:h`}  
approved charitable donation 认可慈善捐款 `.Zm}'  
approved charitable institution 认可慈善机构 ,4=mlte"  
approved currency 核准货币；认可货币 E:-~SH}  
approved estimates 核准预算 P4LiU2C  
approved estimates of expenditure 核准开支预算 b`JS&E  
approved overseas insurer 核准海外保险人 >*uj )u%  
approved overseas trust company 核准海外信托公司 jxZf,]>T  
approved pooled investment fund 核准汇集投资基金 HA0F'k  
approved provident fund scheme 认可公积金计划 l;$FR4}d  
approved provision 核准拨款 #guK&?Fye  
approved redeemable share 核准可赎回股份 BSy{"K*M  
approved regional stock 认可地区性证券 @NL37C  
approved retirement scheme 认可退休金计划 b|*+!v:I>T  
approved subordinated loan 核准附属贷款 F8#MI G   
arbitrage 套戥；套汇；套利 ,L MN@G  
arbitrageur 套戥者；套汇者 B)/c]"@89  
arbitrary amount 临时款项 C^c<s  
arrangement 措施；安排；协定 S<jiy<|`  
arrears 欠款 }|&^Sg%95  
arrears of pay 欠付薪酬 Hy -)yR  
arrears of revenue 逾期未收税款；逾期未收的帐项 8kC
$ Z)  
articles of association 组织章程；组织细则；组织章程细则  FLZ9Rg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \T!,Z;zK  
ascertainment of profit 确定利润 )L7[;(gQ  
"Asia Clear" “亚洲结算系统”