[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 ]O,;t>  
allotment notice 股份配售通知；配股通知 ocotO  
allotment of shares 股份分配 )Gi!wm>zvN  
allowable 可获宽免；免税的 & w&JE]$ 5  
allowable business loss 可扣除的营业亏损 ?h2!Z{[0b  
allowable expenses 可扣税的支出 {U=Mfo?AH  
allowance 免税额；津贴；备抵；准备金 2"cUBFc1I  
allowance for debts 债项的免税额 @A GM=v  
allowance for depreciation by wear and tear 耗损折旧免税额 8 '
M43n  
allowance for funeral expenses 殡殓费的免税额 ]+u`
E
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S%uwQ!=O8  
allowance for repairs and outgoings 修葺及支出方面的免税额 x\z*iv  
allowance to debtor 给债务人的津贴 k?zw4S  
alteration of capital 资本更改 r#M0X^4A  
alternate trustee 候补受托人 7O',X Y  
amalgamation 合并 Oi+9kk e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Zi<Y?Vm/,O  
ambit of charges 征税范围；收费范围 w~{NNK;"j  
amended valuation 经修订的估值 e %Rg,dX  
American Commodities Exchange 美国商品交易所 cv})^E$x  
American Express Bank Limited 美国运通银行 ,U
NCBnv1  
American Stock Exchange 美国证券交易所 "#Qqwsw7  
amortization 摊销 ,l +lokD-#  
amount due from banks 存放银行同业的款项 :08b&myx  
amount due from banks abroad 存放海外银行同业的款项 )zzZYs&|  
amount due from holding companies 控股公司欠款 8vpB(VxV+  
amount due from local banks 存放本港银行同业的款项 OE[ |1?3  
amount due to banks 银行同业的存款 SM;UNIRVE  
amount due to banks abroad 海外银行同业的存款 o/??w:'  
amount due to holding companies 控股公司存款 t@m!k+0  
amount due to local banks 本港银行同业的存款 Osz:23( p  
amount due to outport banks 外埠银行同业的存款 XRARgWj  
amount for note issue 发行纸币的款额 _=!Rl#  
amount of bond 担保契据的款额 .dM4B'OA?  
amount of consideration 代价款额 fhp\of/@ R  
amount of contribution 供款数额 *i3\`;^=  
amount of indebtedness 负债款额 @#m@ .   
amount of principal of the loan 贷款本金额 90<z*j$EK  
amount of rates chargeable 应征差饷数额 m3[R  
amount of share capital 股本额 4}-{sS}MP  
amount of sums assured 承保款额 wyWe2d  
amount of variation 变动幅度 mu`:@7+Yp  
amount of vote 拨款数额 Esx"nex  
amount payable 应付款额 % {" v^4  
amount receivable 应收款额 #2 Gy=GvV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Lmh4e zrdH  
analysis 分析 e x"E50  
ancillary risk 附属风险 Cb:}AQ=  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ilf;Q(*$>>  
annual accounting date 年结日期 W@S> #3,  
annual allowance 每年免税额；年积金；年度津贴；年津 Dfz3\|LJ  
annual balance 年度余额 9vX~gh{]~  
annual disposable income 每年可动用收入 1j4tR#L  
annual estimates 周年预算 "L ,)4v/J  
annual fee 年费 [9N
>*dKB  
annual general meeting 周年大会 GS_+KR\  
annual growth rate 年增率；每年增长率 E^'f'\m  
annual long-term supplement 长期个案每年补助金 H 5\k`7R  
annual pensionable emolument 可供计算退休金的年薪 5 1&||.  
annual report 年报 Uphme8SX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0o-.m  
annual return 周年报表；周年申报表；每年报税表格 iG+hj:5  
Annual Return Rules 《周年报表规则》 9feVy\u  
annual review of consumer prices 每年消费物价回顾 :[P)t %  
annual roll-forward basis 逐年延展方式 MuI>ZoNF  
annual salary 年薪 vU(uu:U9  
annual statement 年度报表；年度决算表 ou V%*<Ki  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >`{B  
annuitant 年金受益人 t_ju[xL5B  
annuity 年金 bn*SLWWQ.3  
annuity contract 年金合约 ^ \"@r%|  
annuity on human life 人寿年金 41^=z[k  
antecedent debt 先前的债项 WlJ=X$  
ante-dated cheque 倒填日期支票 `|rF^~6(dR  
anticipated expenditure 预期开支 u([|^~H]  
anticipated net profit 预期纯利 |!Ryl}Oi  
anticipated revenue 预期收入 d1]1bN4`"0  
anti-inflation measure 反通货膨胀措施 l4O&*,}l##  
anti-inflationary stance 反通货膨胀立场 &AUtUp kOo  
apparent deficit 表面赤字 rm}%C(C{J  
apparent financial solvency 表面偿债能力 B r`a;yT  
apparent partner 表面合伙人 "39\@Ow  
application for personal assessment 个人入息课税申请书 -/w#f&Y+]8  
application of fund 资金应用 uT :Yh6  
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 (i2R1HCa  
appointed actuary 委任精算师  c
;6[lv  
appointed auditor 委任核数师；委任审计师 THN//}d  
appointed trustee 委任的受托人 lq'MLg  
appointer 委任人 GBg~NkC7.  
apportioned pro rata 按比例分摊 &hnI0m=X  
apportionment 分配；分摊 `xXpP"*o}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VvFMpPi  
apportionment formula 分摊方程式 #];b+ T  
apportionment of estate duty 遗产税的分摊 y]U]b G{  
appraisal 估价；评估 U\'HB.P \  
appreciable growth 可观增长 |&49YQ  
appreciable impact 显着影响 o(L8 -F  
appreciable increase 可观增长 _Jt  
appreciation 增值；升值 -ZVCb@%  
appreciation against other currencies 相对其他货币升值 .D8|_B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R]LuZN  
appreciation tax 增值税 j0wpaIp  
appropriation 拨款；拨用；拨付 y3+iADo.p  
appropriation account 拨款帐目 _GbwyfA n#  
Appropriation Bill 拨款法案 rWMG6+Scb  
appropriation-in-aid system 补助拨款办法 u5Tu~  
approved assets 核准资产 KkJrh@lk  
approved basket stock 认可一篮子证券 -s6k't  
approved budget 核准预算 fHV%.25  
approved charitable donation 认可慈善捐款 ~NV 8avZ  
approved charitable institution 认可慈善机构 RW4,j&)  
approved currency 核准货币；认可货币 /$=<"Y7&g  
approved estimates 核准预算 OaH1xZNOC`  
approved estimates of expenditure 核准开支预算 4roqD;5|~|  
approved overseas insurer 核准海外保险人 E;MelK<8(  
approved overseas trust company 核准海外信托公司 '_~qAx@F#c  
approved pooled investment fund 核准汇集投资基金 A||,|He~  
approved provident fund scheme 认可公积金计划
ud grZ/w]  
approved provision 核准拨款 Abc%V
RsT  
approved redeemable share 核准可赎回股份 @,^c?v  
approved regional stock 认可地区性证券 [:BD9V  
approved retirement scheme 认可退休金计划 '>:c:Tewy  
approved subordinated loan 核准附属贷款  ?se\?q  
arbitrage 套戥；套汇；套利 omoD+  
arbitrageur 套戥者；套汇者 .+d.~jHX  
arbitrary amount 临时款项 PP-U.  
arrangement 措施；安排；协定 "tF#]iQQ u  
arrears 欠款 VV+gPC  
arrears of pay 欠付薪酬 Fm#`}K_  
arrears of revenue 逾期未收税款；逾期未收的帐项 w
rhGZ=k{  
articles of association 组织章程；组织细则；组织章程细则 %o   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;O~k{5.iS  
ascertainment of profit 确定利润 4.e0k<]N`  
"Asia Clear" “亚洲结算系统”