[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 ggrYf*  
allotment notice 股份配售通知；配股通知 k7rg:P  
allotment of shares 股份分配 u 6?9#L(  
allowable 可获宽免；免税的 `:~Wu/Ogr  
allowable business loss 可扣除的营业亏损 >itabG-&  
allowable expenses 可扣税的支出 w9<'0wcs  
allowance 免税额；津贴；备抵；准备金 n{MTh_C4n  
allowance for debts 债项的免税额 ,
aUbB8  
allowance for depreciation by wear and tear 耗损折旧免税额 <`=Kt[_BQ  
allowance for funeral expenses 殡殓费的免税额 ,G46i)E\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d9U)O6=  
allowance for repairs and outgoings 修葺及支出方面的免税额 gsEcvkj*  
allowance to debtor 给债务人的津贴 7]1a3Jk  
alteration of capital 资本更改 ^o _J0 ]m  
alternate trustee 候补受托人 L5zCL0j`  
amalgamation 合并 M_UmnqN1C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W!\%v"  
ambit of charges 征税范围；收费范围 Q>+rjN;  
amended valuation 经修订的估值 <EgJm`V  
American Commodities Exchange 美国商品交易所 7- LjBlH   
American Express Bank Limited 美国运通银行 S .x>w /  
American Stock Exchange 美国证券交易所 kO*\JaD  
amortization 摊销 !',%kvJI  
amount due from banks 存放银行同业的款项 p&Q m[!  
amount due from banks abroad 存放海外银行同业的款项 xrBM`Bj0@  
amount due from holding companies 控股公司欠款 0{B<A^Bf  
amount due from local banks 存放本港银行同业的款项 :vEfJSA 1<  
amount due to banks 银行同业的存款 @w.DN)GPo  
amount due to banks abroad 海外银行同业的存款 7bO>[RQB  
amount due to holding companies 控股公司存款 WvJ:yUb2  
amount due to local banks 本港银行同业的存款 ^?(#%~NS  
amount due to outport banks 外埠银行同业的存款 O.QR1  
amount for note issue 发行纸币的款额 uQn 1kI[y  
amount of bond 担保契据的款额 !idVF!xG  
amount of consideration 代价款额 >lqo73gM9  
amount of contribution 供款数额 |4pl}:g/Z  
amount of indebtedness 负债款额 B=n90XO |  
amount of principal of the loan 贷款本金额 ulW>8bW&  
amount of rates chargeable 应征差饷数额 _6c/,a8;*J  
amount of share capital 股本额 r0[<[jEh  
amount of sums assured 承保款额 Z?=o(hkd  
amount of variation 变动幅度 fa/o4S<  
amount of vote 拨款数额 "\}h  
amount payable 应付款额 %>9L}OAm  
amount receivable 应收款额 ~/JS_>e#6P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 '/\*l<  
analysis 分析 11#b%dT  
ancillary risk 附属风险 Da8gOZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 .xT{Rz  
annual accounting date 年结日期  ~XWBLU<  
annual allowance 每年免税额；年积金；年度津贴；年津 V3cKdlu Na  
annual balance 年度余额 4OJD_  
annual disposable income 每年可动用收入 u ynudO  
annual estimates 周年预算 %{rb,6  
annual fee 年费 `p* 43nV  
annual general meeting 周年大会 LVdR,'lS  
annual growth rate 年增率；每年增长率 '-N5F  
annual long-term supplement 长期个案每年补助金 O wu?ND  
annual pensionable emolument 可供计算退休金的年薪 t}Td$K7  
annual report 年报 k=9+"4:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 GJQ>VI2cY  
annual return 周年报表；周年申报表；每年报税表格 s1::\&`za  
Annual Return Rules 《周年报表规则》 >\ :GFD{z  
annual review of consumer prices 每年消费物价回顾 &v;fK$=2C  
annual roll-forward basis 逐年延展方式 6E1~dK0t  
annual salary 年薪 V0 Z8VqV  
annual statement 年度报表；年度决算表 JM/\n4ea:  
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 =$y J66e  
annuitant 年金受益人 v%2Dz  
annuity 年金 e&T-G L  
annuity contract 年金合约 7 qn=W  
annuity on human life 人寿年金 z(%tu  
antecedent debt 先前的债项 t&w.Wc X)  
ante-dated cheque 倒填日期支票 t@MUNW`Q  
anticipated expenditure 预期开支 !Z\Gv1  
anticipated net profit 预期纯利 0n
2H7}Uq  
anticipated revenue 预期收入 rf
]z5;  
anti-inflation measure 反通货膨胀措施 _fY9u2Y  
anti-inflationary stance 反通货膨胀立场 XM
Z$AeF@  
apparent deficit 表面赤字 y!x[N!a  
apparent financial solvency 表面偿债能力 i={4rZOD^  
apparent partner 表面合伙人 d(RMD  
application for personal assessment 个人入息课税申请书 {t! &x:  
application of fund 资金应用 t$t'{*t( T  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Rsq EAdZw[  
appointed actuary 委任精算师 8O{V#aop  
appointed auditor 委任核数师；委任审计师 `\"<%CCe  
appointed trustee 委任的受托人 .L%pWRxA[  
appointer 委任人 >cmz JS  
apportioned pro rata 按比例分摊 cc`u{F9  
apportionment 分配；分摊 mDv<d=p!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _s0
)Dl6K  
apportionment formula 分摊方程式 T;{}bc&I  
apportionment of estate duty 遗产税的分摊 ?,v& o>*  
appraisal 估价；评估 G;wh).jG5  
appreciable growth 可观增长 90iveb21}  
appreciable impact 显着影响 os;94yd)  
appreciable increase 可观增长 kxEq_FX  
appreciation 增值；升值 [9 :9<#?o^  
appreciation against other currencies 相对其他货币升值 <wFmfrx+
v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %WR"qd&HSh  
appreciation tax 增值税 F,VWi$Po\N  
appropriation 拨款；拨用；拨付 *Od?>z  
appropriation account 拨款帐目 tQT<1Q02i  
Appropriation Bill 拨款法案 6+ptL-Zt<  
appropriation-in-aid system 补助拨款办法 1GkoE  
approved assets 核准资产 bk=;=K  
approved basket stock 认可一篮子证券 Y$Rte.?  
approved budget 核准预算 $ \]Mvd  
approved charitable donation 认可慈善捐款 t(PA+~sIp  
approved charitable institution 认可慈善机构 *w^!\  
approved currency 核准货币；认可货币 Z<AZO ^  
approved estimates 核准预算 T1Z*>(M  
approved estimates of expenditure 核准开支预算 {0fQ
E@5@  
approved overseas insurer 核准海外保险人 A@d 2Ukv  
approved overseas trust company 核准海外信托公司 />:$"+gKo  
approved pooled investment fund 核准汇集投资基金 bcuUej:  
approved provident fund scheme 认可公积金计划 D(|+z-}M  
approved provision 核准拨款 |=VWE>g  
approved redeemable share 核准可赎回股份 q2`mu4B  
approved regional stock 认可地区性证券 ZR)M<*$  
approved retirement scheme 认可退休金计划 J
~`!@!  
approved subordinated loan 核准附属贷款 z.)*/HGJm  
arbitrage 套戥；套汇；套利 ! ,H6.IH;S  
arbitrageur 套戥者；套汇者 %cDTq&Q  
arbitrary amount 临时款项 `\ IaeMvo  
arrangement 措施；安排；协定 ]Y-> EME:W  
arrears 欠款 ~^'t70 :D  
arrears of pay 欠付薪酬 ? ][/hL@[  
arrears of revenue 逾期未收税款；逾期未收的帐项 LB$0'dZU  
articles of association 组织章程；组织细则；组织章程细则 (NfB+Ue}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vg X7B4  
ascertainment of profit 确定利润 ZRwN#?x  
"Asia Clear" “亚洲结算系统”