[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 ,J4rKGG  
allotment notice 股份配售通知；配股通知 ln2lFfz
 
allotment of shares 股份分配 QFNw2:)  
allowable 可获宽免；免税的  Tb[1\  
allowable business loss 可扣除的营业亏损 >Y6 iLQ$X  
allowable expenses 可扣税的支出 V{{Xz:  
allowance 免税额；津贴；备抵；准备金 ED;rp9(  
allowance for debts 债项的免税额 fe4Ki  
allowance for depreciation by wear and tear 耗损折旧免税额 SjL&\),
 
allowance for funeral expenses 殡殓费的免税额 >]}c,4D(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v,d bto0  
allowance for repairs and outgoings 修葺及支出方面的免税额 KCl85Wi'  
allowance to debtor 给债务人的津贴 0@tN3u?dx  
alteration of capital 资本更改 .Cz9?]jyI  
alternate trustee 候补受托人 BW
x=Q  
amalgamation 合并 }{S+C[:_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J=t@ 2
  
ambit of charges 征税范围；收费范围 M-V{(  
amended valuation 经修订的估值 /Y`u4G()  
American Commodities Exchange 美国商品交易所 o JX4+uJ  
American Express Bank Limited 美国运通银行 iF*L-  
American Stock Exchange 美国证券交易所 asZ(Hz%  
amortization 摊销 l2ARM3"  
amount due from banks 存放银行同业的款项 EM7Z g 65  
amount due from banks abroad 存放海外银行同业的款项 !dV2:`|+  
amount due from holding companies 控股公司欠款 sKwUY{u\M  
amount due from local banks 存放本港银行同业的款项 H7{I[>:  
amount due to banks 银行同业的存款 U}R (  
amount due to banks abroad 海外银行同业的存款 gZ>) S@  
amount due to holding companies 控股公司存款 XM57 UG  
amount due to local banks 本港银行同业的存款 d#CAP9n;
'  
amount due to outport banks 外埠银行同业的存款 >e^^YR^  
amount for note issue 发行纸币的款额 \~> .NH-  
amount of bond 担保契据的款额 E<[Y KY  
amount of consideration 代价款额 4q)+nh~s  
amount of contribution 供款数额 >/+R~ n  
amount of indebtedness 负债款额 yi;pn Z  
amount of principal of the loan 贷款本金额 n09P!],Xa  
amount of rates chargeable 应征差饷数额 awl3|k/  
amount of share capital 股本额 mMw--Gc?  
amount of sums assured 承保款额 0fog/c#q(  
amount of variation 变动幅度 )m$M
C25  
amount of vote 拨款数额 -oT3`d3  
amount payable 应付款额 /li
Z|K3A  
amount receivable 应收款额 2GxkOch  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KP&$Sl  
analysis 分析 N}ZBtkR  
ancillary risk 附属风险 2&zklXuo:  
annual account 周年帐目；周年帐目报表；年度决算；年结 %W^Zob  
annual accounting date 年结日期 slQEAqG)B  
annual allowance 每年免税额；年积金；年度津贴；年津 uK=)65]  
annual balance 年度余额 :E.T2n
a  
annual disposable income 每年可动用收入 Nj{;  
annual estimates 周年预算 Al+}4{Q+?  
annual fee 年费 q.bxnta"  
annual general meeting 周年大会 E5yn,-GyE0  
annual growth rate 年增率；每年增长率 PYiO l  
annual long-term supplement 长期个案每年补助金 8osP$"/o  
annual pensionable emolument 可供计算退休金的年薪 OCELG~  
annual report 年报 j@R"AP}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 30W.ks5(  
annual return 周年报表；周年申报表；每年报税表格 <DN7  
Annual Return Rules 《周年报表规则》  }=d}q *  
annual review of consumer prices 每年消费物价回顾 6[,7g&C  
annual roll-forward basis 逐年延展方式 cAq5vAqmg  
annual salary 年薪 Z~]G+(  
annual statement 年度报表；年度决算表 U%n>(
!d  
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 _+ OCI%=:  
annuitant 年金受益人 PlR
$s  
annuity 年金 ~?:>=x  
annuity contract 年金合约 ^p~QHS/  
annuity on human life 人寿年金 6
^)eW
+  
antecedent debt 先前的债项 mN Oxe  
ante-dated cheque 倒填日期支票 uann'ho?q  
anticipated expenditure 预期开支 G
km{b[  
anticipated net profit 预期纯利 *).!  
anticipated revenue 预期收入 TN/y4(j  
anti-inflation measure 反通货膨胀措施 bwI"V
&*  
anti-inflationary stance 反通货膨胀立场 mFmx
Ev  
apparent deficit 表面赤字 0),fY(D2T  
apparent financial solvency 表面偿债能力 *i {e$Zv'  
apparent partner 表面合伙人 (9{qT>eJg=  
application for personal assessment 个人入息课税申请书 W5/|.}  
application of fund 资金应用 z.^_;Vql_  
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 P$.$M}rMv  
appointed actuary 委任精算师 KQ^|prN?y  
appointed auditor 委任核数师；委任审计师 (7ujJ}#,  
appointed trustee 委任的受托人 *M.,Yoj  
appointer 委任人 /!%?I#K{Wq  
apportioned pro rata 按比例分摊 =7[}:haB{  
apportionment 分配；分摊 [6Q1yNE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %2\6.c=c  
apportionment formula 分摊方程式 P(!%P
p  
apportionment of estate duty 遗产税的分摊 6xFchdMG{m  
appraisal 估价；评估 ~])Q[/=p  
appreciable growth 可观增长 @hwNM#>`  
appreciable impact 显着影响 BIEq(/-  
appreciable increase 可观增长 N'CWSf.e  
appreciation 增值；升值 {Wndp%  
appreciation against other currencies 相对其他货币升值 y>cLG5v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mWUd-|Ul  
appreciation tax 增值税 ix"BLn]YZ  
appropriation 拨款；拨用；拨付 w3#0kl  
appropriation account 拨款帐目
!>f:wk2  
Appropriation Bill 拨款法案 |;\pAZ2  
appropriation-in-aid system 补助拨款办法 xd\ml 37~  
approved assets 核准资产 i -9W8A  
approved basket stock 认可一篮子证券 qHvU4v  
approved budget 核准预算 {|'NpV  
approved charitable donation 认可慈善捐款 1'P4{T0 [  
approved charitable institution 认可慈善机构 "ruYMSpU  
approved currency 核准货币；认可货币 P)Rq\1:  
approved estimates 核准预算 ;p7R~17  
approved estimates of expenditure 核准开支预算 {0%  
approved overseas insurer 核准海外保险人 luW"|  
approved overseas trust company 核准海外信托公司 wYLodMaYH  
approved pooled investment fund 核准汇集投资基金 jz
Siw z  
approved provident fund scheme 认可公积金计划 N,UUM|?9_  
approved provision 核准拨款 ~NB|BwAh  
approved redeemable share 核准可赎回股份 <{h\Msx%  
approved regional stock 认可地区性证券 OO</d:  
approved retirement scheme 认可退休金计划 9
Vl}f^Gn  
approved subordinated loan 核准附属贷款 '
<QFf  
arbitrage 套戥；套汇；套利 %`~+^{Wp  
arbitrageur 套戥者；套汇者 ;GKL[tI"  
arbitrary amount 临时款项
my/KsB  
arrangement 措施；安排；协定 'u%vpvF  
arrears 欠款 8llXpe  
arrears of pay 欠付薪酬 ~7FS'!W,F
 
arrears of revenue 逾期未收税款；逾期未收的帐项 #U4 f9.FY*  
articles of association 组织章程；组织细则；组织章程细则 eeBW~_W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 x!7r7|iV  
ascertainment of profit 确定利润 !p76I=H%  
"Asia Clear" “亚洲结算系统”