[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 h$`#YNd'  
allotment notice 股份配售通知；配股通知 "oR@JbdX  
allotment of shares 股份分配 wPX*%0]  
allowable 可获宽免；免税的 A|L'ih/  
allowable business loss 可扣除的营业亏损 #Y2i*:<  
allowable expenses 可扣税的支出 3@_Elu  
allowance 免税额；津贴；备抵；准备金 {]^O:i "  
allowance for debts 债项的免税额 O(c@PJem  
allowance for depreciation by wear and tear 耗损折旧免税额 /`3#4=5-  
allowance for funeral expenses 殡殓费的免税额 eklgLU-+fW  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Xh F_]  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~W-cGb3c  
allowance to debtor 给债务人的津贴 H}/05e  
alteration of capital 资本更改 2z\e
\I  
alternate trustee 候补受托人 BEUK}T K4  
amalgamation 合并 H;Ku w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `XJm=/f  
ambit of charges 征税范围；收费范围 eVJ^\z:4  
amended valuation 经修订的估值 9%tobo@J~n  
American Commodities Exchange 美国商品交易所 j/KO|iNL2  
American Express Bank Limited 美国运通银行 BhkoSkr  
American Stock Exchange 美国证券交易所 lyv4fP  
amortization 摊销 s2REt$.q  
amount due from banks 存放银行同业的款项 T.ML$"f  
amount due from banks abroad 存放海外银行同业的款项 -DjJ",h( $  
amount due from holding companies 控股公司欠款 i{Ds&{  
amount due from local banks 存放本港银行同业的款项 D=+NxR[  
amount due to banks 银行同业的存款 _MuZ4tc  
amount due to banks abroad 海外银行同业的存款 _ _Nv0Ru  
amount due to holding companies 控股公司存款 ;wHCj$q  
amount due to local banks 本港银行同业的存款 Q
I_4*  
amount due to outport banks 外埠银行同业的存款 !q' 4D!I  
amount for note issue 发行纸币的款额 S\=1_LDx"  
amount of bond 担保契据的款额 YlF%U Pp  
amount of consideration 代价款额 ~b)74M /  
amount of contribution 供款数额 nB5zNyY4  
amount of indebtedness 负债款额 =r9r~SR#  
amount of principal of the loan 贷款本金额 y >+mc7n  
amount of rates chargeable 应征差饷数额 %Jy
Xbv3m,  
amount of share capital 股本额 }D;WN
@],  
amount of sums assured 承保款额
_>yoX  
amount of variation 变动幅度 4a''Mi`u  
amount of vote 拨款数额 k|xtr&1N.!  
amount payable 应付款额 oD.r`]k  
amount receivable 应收款额 Qdf=XG 5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .iHn5SGA  
analysis 分析 Vzl^Ka'  
ancillary risk 附属风险 &JP-O60  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?LK2g  
annual accounting date 年结日期 :j^FJ@2_  
annual allowance 每年免税额；年积金；年度津贴；年津 }4//@J?:  
annual balance 年度余额 qfo D  
annual disposable income 每年可动用收入 p B;
3bc  
annual estimates 周年预算 r]Lc9dL  
annual fee 年费 XYrJ/!*.  
annual general meeting 周年大会 8|%^3O 0X  
annual growth rate 年增率；每年增长率 nNt1C  
annual long-term supplement 长期个案每年补助金 =]C]=  
annual pensionable emolument 可供计算退休金的年薪 ,Lr<)p  
annual report 年报 n$n7-7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N<(.%<!  
annual return 周年报表；周年申报表；每年报税表格 9DQ
a PA6  
Annual Return Rules 《周年报表规则》 DA&?e~L&H  
annual review of consumer prices 每年消费物价回顾 .iD*>M:W  
annual roll-forward basis 逐年延展方式 \Ae9\Jp8M  
annual salary 年薪 L+}n@B  
annual statement 年度报表；年度决算表 {0"YOS`3AX  
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 = #gEB#$x:  
annuitant 年金受益人 ^Yj xeNY  
annuity 年金 s?R2B) a  
annuity contract 年金合约 ^BQrbY  
annuity on human life 人寿年金 G L{57  
antecedent debt 先前的债项 { gbn/{  
ante-dated cheque 倒填日期支票 ~@.%m"<.  
anticipated expenditure 预期开支 #~O b)q|  
anticipated net profit 预期纯利 NKb1LbnZ*y  
anticipated revenue 预期收入 X;v$5UKU  
anti-inflation measure 反通货膨胀措施 jz58E}  
anti-inflationary stance 反通货膨胀立场 mtz#}qD66  
apparent deficit 表面赤字 rgmF:C  
apparent financial solvency 表面偿债能力 uvP2Wgt  
apparent partner 表面合伙人 >K9#3 4hP  
application for personal assessment 个人入息课税申请书 v[e:qi&fG  
application of fund 资金应用 Z_1U 9+,  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =L;] ;i  
appointed actuary 委任精算师 jO*l3:!~\  
appointed auditor 委任核数师；委任审计师 K"j_>63)  
appointed trustee 委任的受托人 l <0}l^C.  
appointer 委任人 n_ lo`  
apportioned pro rata 按比例分摊 xj5;: g
#!  
apportionment 分配；分摊 Sf5X3,Uw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K*UgX(xu4P  
apportionment formula 分摊方程式 JM1R ;i6  
apportionment of estate duty 遗产税的分摊 b2b?hA'k  
appraisal 估价；评估 o*U]v   
appreciable growth 可观增长 6`vC1PK^  
appreciable impact 显着影响 MUfG?r\t  
appreciable increase 可观增长 xk&Jl#
v  
appreciation 增值；升值 [ i#zP  
appreciation against other currencies 相对其他货币升值 iY"l
}.7)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H"ZZ.^"5FV  
appreciation tax 增值税 *HEuorl  
appropriation 拨款；拨用；拨付 J+d1&Tw&  
appropriation account 拨款帐目 =] *.ZH#h  
Appropriation Bill 拨款法案 gUyR_5q)8l  
appropriation-in-aid system 补助拨款办法 3bnS W5  
approved assets 核准资产 -'~LjA(  
approved basket stock 认可一篮子证券 Uf}\p~;  
approved budget 核准预算 (=~&+z  
approved charitable donation 认可慈善捐款 2^i(gaXUQ  
approved charitable institution 认可慈善机构 a5
a($D  
approved currency 核准货币；认可货币
y ]?V~%  
approved estimates 核准预算 ME'|saP  
approved estimates of expenditure 核准开支预算 q.,JVGMS  
approved overseas insurer 核准海外保险人 Yn8=  
approved overseas trust company 核准海外信托公司 >4t+:Ut:  
approved pooled investment fund 核准汇集投资基金 xhcK~5C  
approved provident fund scheme 认可公积金计划 Kq i4hK  
approved provision 核准拨款 (}}S9K  
approved redeemable share 核准可赎回股份 J9~g|5  
approved regional stock 认可地区性证券
y!!2WHvE  
approved retirement scheme 认可退休金计划 yj^+G  
approved subordinated loan 核准附属贷款 [l
,Ei?  
arbitrage 套戥；套汇；套利 +TXX$)3%  
arbitrageur 套戥者；套汇者 bw\@W{a%q  
arbitrary amount 临时款项 ? lP':'P  
arrangement 措施；安排；协定 lRXK\xIP ,  
arrears 欠款 _a1x\,R|DB  
arrears of pay 欠付薪酬 ..rOsg{  
arrears of revenue 逾期未收税款；逾期未收的帐项 \L"kV!>  
articles of association 组织章程；组织细则；组织章程细则 ;Iq/l%vX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >,td(= :  
ascertainment of profit 确定利润 720DV+o  
"Asia Clear" “亚洲结算系统”