[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 .byc;9M%  
allotment notice 股份配售通知；配股通知 Pb3EnNqYbM  
allotment of shares 股份分配 nQ!N}5[z'  
allowable 可获宽免；免税的 W.z$a.<(rF  
allowable business loss 可扣除的营业亏损 1x8(I&i  
allowable expenses 可扣税的支出 (e0_RQ  
allowance 免税额；津贴；备抵；准备金 &bn*p.=G  
allowance for debts 债项的免税额 zv`zsqDJ  
allowance for depreciation by wear and tear 耗损折旧免税额 X1O65DMr`g  
allowance for funeral expenses 殡殓费的免税额 G]at{(^Vz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o}d2N/T  
allowance for repairs and outgoings 修葺及支出方面的免税额 s87 a%  
allowance to debtor 给债务人的津贴 33O)k*g  
alteration of capital 资本更改 |G>q:]+AV  
alternate trustee 候补受托人 Y=hPErw  
amalgamation 合并 bJANZn|H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YmZC?x_{M2  
ambit of charges 征税范围；收费范围 pb~Ps#"Zg  
amended valuation 经修订的估值 d$4WK)U  
American Commodities Exchange 美国商品交易所 s z;=mMr/Z  
American Express Bank Limited 美国运通银行 r$94J'_  
American Stock Exchange 美国证券交易所 eB)UXOu1  
amortization 摊销 L,f^mX0<  
amount due from banks 存放银行同业的款项 i?lX,9%  
amount due from banks abroad 存放海外银行同业的款项 3O#~dFnp  
amount due from holding companies 控股公司欠款 =;kRk.qzy  
amount due from local banks 存放本港银行同业的款项 P0a>+^:%  
amount due to banks 银行同业的存款 "vv$%^
 
amount due to banks abroad 海外银行同业的存款 M4R%Gr,La  
amount due to holding companies 控股公司存款 unx;m$-c  
amount due to local banks 本港银行同业的存款 ?SHc}iaU#  
amount due to outport banks 外埠银行同业的存款 e|S+G6 :O2  
amount for note issue 发行纸币的款额 8[vl 3C  
amount of bond 担保契据的款额 ]}
jgB2x7  
amount of consideration 代价款额 7Ntjx(b$"h  
amount of contribution 供款数额 l_UXrnm/N  
amount of indebtedness 负债款额 W
]a7&S  
amount of principal of the loan 贷款本金额 B.h0" vJ  
amount of rates chargeable 应征差饷数额 $_4oN(WSz  
amount of share capital 股本额 pyu46iE)  
amount of sums assured 承保款额 l=Vowx.$2f  
amount of variation 变动幅度 mABwM$_  
amount of vote 拨款数额 |:!EHFr  
amount payable 应付款额 ,{#RrF e  
amount receivable 应收款额 oVKsic?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8Sd?b5|G~  
analysis 分析 AT2NC6{M  
ancillary risk 附属风险 2<`gs(oxXe  
annual account 周年帐目；周年帐目报表；年度决算；年结 +OV%B .  
annual accounting date 年结日期 }dV9%0s!  
annual allowance 每年免税额；年积金；年度津贴；年津 S
Qz$kIZR  
annual balance 年度余额 | 7t=\  
annual disposable income 每年可动用收入 nPQ ZI6>  
annual estimates 周年预算 S jC)6mo  
annual fee 年费 4WBoZJ  
annual general meeting 周年大会 a!s.850@  
annual growth rate 年增率；每年增长率 @vVRF Z  
annual long-term supplement 长期个案每年补助金 Q' OuZKhA  
annual pensionable emolument 可供计算退休金的年薪 NgDZ4&L  
annual report 年报 Oc^6u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r"HbrQn  
annual return 周年报表；周年申报表；每年报税表格 4]|9!=\  
Annual Return Rules 《周年报表规则》 t-?KKU8  
annual review of consumer prices 每年消费物价回顾 s!nSE  
annual roll-forward basis 逐年延展方式 '@3a,pl  
annual salary 年薪 )'/nS$\E:  
annual statement 年度报表；年度决算表 Kt/+PS  
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 p@!@^1j=  
annuitant 年金受益人 I_jM-/3b  
annuity 年金 +=,4@I%  
annuity contract 年金合约 =:
ya;k&  
annuity on human life 人寿年金 |wyJh"4!  
antecedent debt 先前的债项 yhJA;&}>  
ante-dated cheque 倒填日期支票 &deZ  
anticipated expenditure 预期开支 ILu0J`;}  
anticipated net profit 预期纯利 cq@_*:~Or  
anticipated revenue 预期收入 EL2hD$  
anti-inflation measure 反通货膨胀措施 ,YAPCj  
anti-inflationary stance 反通货膨胀立场 =+SVzK,+3  
apparent deficit 表面赤字 YokZar2a0  
apparent financial solvency 表面偿债能力 o[
Wagg.%  
apparent partner 表面合伙人 N4Fy8qU;  
application for personal assessment 个人入息课税申请书 3<~2"@J  
application of fund 资金应用 6x (L&>F  
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 priT7!  
appointed actuary 委任精算师 lN][xnP  
appointed auditor 委任核数师；委任审计师 D~i@. k  
appointed trustee 委任的受托人 mV! @oNCK  
appointer 委任人 +UpMMh q  
apportioned pro rata 按比例分摊 h.}t${1ZC  
apportionment 分配；分摊 J4*:.8Ki  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yjM@/b  
apportionment formula 分摊方程式 Ma*dIwEp
 
apportionment of estate duty 遗产税的分摊 SCt=OdP=  
appraisal 估价；评估 ?( dYW7S  
appreciable growth 可观增长 NP<F==,  
appreciable impact 显着影响 TJ%]{%F  
appreciable increase 可观增长 YKX>@)Dxv  
appreciation 增值；升值 Fv7%TK{oe  
appreciation against other currencies 相对其他货币升值 bCaPJ!ZO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CL@h!h554_  
appreciation tax 增值税 #.<F 5  
appropriation 拨款；拨用；拨付 ! =h|&Vta  
appropriation account 拨款帐目 *n|0\V<  
Appropriation Bill 拨款法案 _w5~/PbWt  
appropriation-in-aid system 补助拨款办法 ,GXfy9x7U  
approved assets 核准资产 SJ WP8+  
approved basket stock 认可一篮子证券 mB|mt+  
approved budget 核准预算 l3Bxi1k[C  
approved charitable donation 认可慈善捐款 U<,Kw6K  
approved charitable institution 认可慈善机构 w;SH>Ax:  
approved currency 核准货币；认可货币 X\$W'^np  
approved estimates 核准预算 L/iVs`qF  
approved estimates of expenditure 核准开支预算 <@
AsCiQF  
approved overseas insurer 核准海外保险人 !$KhL.4P  
approved overseas trust company 核准海外信托公司 v(Zi;?c  
approved pooled investment fund 核准汇集投资基金 ,O&PLr8cJ?  
approved provident fund scheme 认可公积金计划 TXh@  
approved provision 核准拨款 sG1]A:_<C  
approved redeemable share 核准可赎回股份 _AFt 6
\  
approved regional stock 认可地区性证券 #Wc #fP  
approved retirement scheme 认可退休金计划 >%p m"+h{  
approved subordinated loan 核准附属贷款 c]>&6-;rf  
arbitrage 套戥；套汇；套利 vo( j@+dz  
arbitrageur 套戥者；套汇者 P VkN3J  
arbitrary amount 临时款项 Uh|__DUkh  
arrangement 措施；安排；协定 3!oQmG_T  
arrears 欠款 >eG&gc@$1$  
arrears of pay 欠付薪酬 `j!2uRFe>  
arrears of revenue 逾期未收税款；逾期未收的帐项 MkNURy>
n&  
articles of association 组织章程；组织细则；组织章程细则 wq_oh*"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h3d\MYO)B  
ascertainment of profit 确定利润 }jY[| >z  
"Asia Clear" “亚洲结算系统”