[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 -><_J4  
allotment notice 股份配售通知；配股通知
ivGxtx  
allotment of shares 股份分配 _ !P
h1  
allowable 可获宽免；免税的 ^Cak/5^K  
allowable business loss 可扣除的营业亏损 $jc>?.6  
allowable expenses 可扣税的支出 :Mt/6}
 
allowance 免税额；津贴；备抵；准备金 |]B]0J#_  
allowance for debts 债项的免税额 h?CNChRJs  
allowance for depreciation by wear and tear 耗损折旧免税额 ?jOpW1  
allowance for funeral expenses 殡殓费的免税额 kW(8i}bg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [Zua7&(5  
allowance for repairs and outgoings 修葺及支出方面的免税额 [S9n F  
allowance to debtor 给债务人的津贴 s ^}V  
alteration of capital 资本更改 "<.b=mN-  
alternate trustee 候补受托人 S63L>p|ml  
amalgamation 合并 m1`ln5(R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :
!#-k  
ambit of charges 征税范围；收费范围 h2 tzv~  
amended valuation 经修订的估值 E]7G4  
American Commodities Exchange 美国商品交易所 o@>5[2b4  
American Express Bank Limited 美国运通银行 %R_8`4IQ  
American Stock Exchange 美国证券交易所 @{$SjR8Q $  
amortization 摊销 ',Cc LN  
amount due from banks 存放银行同业的款项 A&t}s #3  
amount due from banks abroad 存放海外银行同业的款项 3Yr  
amount due from holding companies 控股公司欠款 @D7cv"   
amount due from local banks 存放本港银行同业的款项 CP?\'a"Kt  
amount due to banks 银行同业的存款 *
/S,CV  
amount due to banks abroad 海外银行同业的存款 dA_s7),  
amount due to holding companies 控股公司存款 7"S|GEs:  
amount due to local banks 本港银行同业的存款 >%W"u`Q  
amount due to outport banks 外埠银行同业的存款 0u0Hl%nl  
amount for note issue 发行纸币的款额 ?c43cYb  
amount of bond 担保契据的款额 |X_yL3`Zb  
amount of consideration 代价款额 hz/5k%%UX  
amount of contribution 供款数额 &0o&!P8CB  
amount of indebtedness 负债款额 v/m6(z  
amount of principal of the loan 贷款本金额 $MR{3-  
amount of rates chargeable 应征差饷数额 ?}Mv
5SO  
amount of share capital 股本额 <Z0Tz6/j,  
amount of sums assured 承保款额 Y- w5S|!  
amount of variation 变动幅度 RZz]. Nx  
amount of vote 拨款数额 &2Y>yFB ,  
amount payable 应付款额 */qv}  
amount receivable 应收款额 g"# +U7O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CBF>157B  
analysis 分析 VWNmqeP  
ancillary risk 附属风险 lvFHr}W  
annual account 周年帐目；周年帐目报表；年度决算；年结 MW&;{m?2(  
annual accounting date 年结日期 EoY570PN  
annual allowance 每年免税额；年积金；年度津贴；年津 U3Dy:K[  
annual balance 年度余额 [` i;gx[^  
annual disposable income 每年可动用收入  k/t4  
annual estimates 周年预算 
'Y-c
*q  
annual fee 年费 `rM-b'D  
annual general meeting 周年大会 dFS+O; zE\  
annual growth rate 年增率；每年增长率 T[7-3[w<)  
annual long-term supplement 长期个案每年补助金 7sFjO/a*  
annual pensionable emolument 可供计算退休金的年薪 H-S28%.  
annual report 年报 5ax/jd~}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V1Fdt+#  
annual return 周年报表；周年申报表；每年报税表格 Jl4zj>8~  
Annual Return Rules 《周年报表规则》 +^%F8GB  
annual review of consumer prices 每年消费物价回顾 N(IUNL  
annual roll-forward basis 逐年延展方式 RLIugz{IH  
annual salary 年薪 (yZ^Y'0  
annual statement 年度报表；年度决算表 3)`}#`T  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 q_I''L  
annuitant 年金受益人 R!-RSkB  
annuity 年金 #2`tsZ]=I  
annuity contract 年金合约 !!P)r1=g  
annuity on human life 人寿年金 muY4:F.C(  
antecedent debt 先前的债项 .]jKuTC\<  
ante-dated cheque 倒填日期支票 ;,F}!R  
anticipated expenditure 预期开支 uL1 -@D,  
anticipated net profit 预期纯利 l~\'Z2op  
anticipated revenue 预期收入 kdv>QZ  
anti-inflation measure 反通货膨胀措施 rK`*v*  
anti-inflationary stance 反通货膨胀立场 T}zOM%]]  
apparent deficit 表面赤字 8" \>1{^  
apparent financial solvency 表面偿债能力 6T)D6;@L  
apparent partner 表面合伙人 )!OEa]  
application for personal assessment 个人入息课税申请书 7o;}"Y1  
application of fund 资金应用 x0 j$]$  
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 .lj\H  
appointed actuary 委任精算师 BG=h1ybz  
appointed auditor 委任核数师；委任审计师 6>KDK<5NQ  
appointed trustee 委任的受托人 |KkVt]ZQe9  
appointer 委任人 ~s !+9\Fi  
apportioned pro rata 按比例分摊 7?F0~[eGG  
apportionment 分配；分摊 6W$k^<S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =b6Q2s,i  
apportionment formula 分摊方程式 4s3n|6v  
apportionment of estate duty 遗产税的分摊 B` n!IgF8  
appraisal 估价；评估 (h2bxfV~+  
appreciable growth 可观增长 k%.IIVRx  
appreciable impact 显着影响 *P9)M%  
appreciable increase 可观增长 <<[`;"CF  
appreciation 增值；升值 {@({po  
appreciation against other currencies 相对其他货币升值 A]W`r}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "Z#&A  
appreciation tax 增值税 &a7KdGP8V  
appropriation 拨款；拨用；拨付 }yXa1#3  
appropriation account 拨款帐目 ( vgoG5  
Appropriation Bill 拨款法案 yht_*7.lM  
appropriation-in-aid system 补助拨款办法 qy.Mi{=~:  
approved assets 核准资产 )x8Izn  
approved basket stock 认可一篮子证券 nIdvff  
approved budget 核准预算 F2lTDuk>C  
approved charitable donation 认可慈善捐款 ?7(`2=J  
approved charitable institution 认可慈善机构 <r_ldkZ  
approved currency 核准货币；认可货币 D4[t@*m>7  
approved estimates 核准预算 }oloMtp $  
approved estimates of expenditure 核准开支预算 BQ &|=a6  
approved overseas insurer 核准海外保险人 cO_En`F  
approved overseas trust company 核准海外信托公司 8NA2C.gOZ  
approved pooled investment fund 核准汇集投资基金 cgml^k\k^  
approved provident fund scheme 认可公积金计划 #M%-q8  
approved provision 核准拨款 : 3*(kb1)&  
approved redeemable share 核准可赎回股份 U^:+J-z{  
approved regional stock 认可地区性证券 l2._Z Py  
approved retirement scheme 认可退休金计划 "1WwSh}Z  
approved subordinated loan 核准附属贷款 c]#F^(-A`  
arbitrage 套戥；套汇；套利 uq{w1 O5  
arbitrageur 套戥者；套汇者 e")s1`  
arbitrary amount 临时款项 qfx=   
arrangement 措施；安排；协定 5Z1b9.;.,  
arrears 欠款 D O#4E<]5  
arrears of pay 欠付薪酬 6-j><'  
arrears of revenue 逾期未收税款；逾期未收的帐项 6f{Kj)  
articles of association 组织章程；组织细则；组织章程细则 c|IH|y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ms`R^6Ra  
ascertainment of profit 确定利润 p^MV<}kk  
"Asia Clear" “亚洲结算系统”