[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 y B2h/~+  
allotment notice 股份配售通知；配股通知 #F.jf2h@  
allotment of shares 股份分配 8.#{J&h  
allowable 可获宽免；免税的 *B"Y]6$  
allowable business loss 可扣除的营业亏损 M[gL7-%w\  
allowable expenses 可扣税的支出 1(Ta*"(0Ip  
allowance 免税额；津贴；备抵；准备金 8s@N NjV  
allowance for debts 债项的免税额 k=hWYe$iAz  
allowance for depreciation by wear and tear 耗损折旧免税额 *q*3SP/  
allowance for funeral expenses 殡殓费的免税额 67YC;J]n=z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ksOGCd^G7  
allowance for repairs and outgoings 修葺及支出方面的免税额 -juG[zn  
allowance to debtor 给债务人的津贴 fq]PKLW'  
alteration of capital 资本更改 1!~cPD'F  
alternate trustee 候补受托人 K"H\gmV_g  
amalgamation 合并 6t6Z&0$h~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 kkF)Tro\  
ambit of charges 征税范围；收费范围 B6Vlc{c5SO  
amended valuation 经修订的估值 _!R$a-  
American Commodities Exchange 美国商品交易所 Jpj=d@Of70  
American Express Bank Limited 美国运通银行 fI613ww]  
American Stock Exchange 美国证券交易所 pn gto  
amortization 摊销 rP3HR5  
amount due from banks 存放银行同业的款项 o)AwM"  
amount due from banks abroad 存放海外银行同业的款项 .$%p0Yx+  
amount due from holding companies 控股公司欠款 X#lNS+&='  
amount due from local banks 存放本港银行同业的款项 IW3k{z  
amount due to banks 银行同业的存款 #]kjyT0  
amount due to banks abroad 海外银行同业的存款 :TH cI;PG8  
amount due to holding companies 控股公司存款 !hBpo n  
amount due to local banks 本港银行同业的存款 w +t @G`d  
amount due to outport banks 外埠银行同业的存款 t'rN7.d  
amount for note issue 发行纸币的款额 d,b4q&^X8  
amount of bond 担保契据的款额 6lSz/V;  
amount of consideration 代价款额 [@vz0!@s5  
amount of contribution 供款数额 O1J&Lwpk,  
amount of indebtedness 负债款额 gB
m'9|?  
amount of principal of the loan 贷款本金额
2J ZR"P  
amount of rates chargeable 应征差饷数额 =|S%Rzsk  
amount of share capital 股本额 -n|bi cP  
amount of sums assured 承保款额 Ey&H?OFiP  
amount of variation 变动幅度 pk/#RUfT+  
amount of vote 拨款数额 9=%zdz2_S  
amount payable 应付款额 h[ DNhR  
amount receivable 应收款额 ;sZG=y@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ke\\B o,  
analysis 分析 ;]>kp^C#  
ancillary risk 附属风险 oJz2-PmX  
annual account 周年帐目；周年帐目报表；年度决算；年结 jxh:z  
annual accounting date 年结日期 _M&TT]a  
annual allowance 每年免税额；年积金；年度津贴；年津 _FY&XL=  
annual balance 年度余额 $YL9 vJV  
annual disposable income 每年可动用收入 FzT.9Vz7  
annual estimates 周年预算 #jQauO  
annual fee 年费 \G" S7  
annual general meeting 周年大会 K4c:k; V  
annual growth rate 年增率；每年增长率 a1U|eLmUb  
annual long-term supplement 长期个案每年补助金 e1m
?g&[  
annual pensionable emolument 可供计算退休金的年薪 Ps!MpdcL3  
annual report 年报 H_DCdUgC'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Zv u6/#  
annual return 周年报表；周年申报表；每年报税表格 gg'1q3OjM  
Annual Return Rules 《周年报表规则》 y_Y(Xx3  
annual review of consumer prices 每年消费物价回顾 zM9#1^X  
annual roll-forward basis 逐年延展方式 2ym(fk.6{  
annual salary 年薪 Ott6y  
annual statement 年度报表；年度决算表 -/yqiC-yx  
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 )h{&O ,s  
annuitant 年金受益人 $)i`!7`4=  
annuity 年金 kRp]2^}\s\  
annuity contract 年金合约 F"@%7xy  
annuity on human life 人寿年金 Xz+%Ym  
antecedent debt 先前的债项 )r2Y@+.FN  
ante-dated cheque 倒填日期支票 {Su?*M2y  
anticipated expenditure 预期开支 3db{Tcn\@]  
anticipated net profit 预期纯利 R'Sd'pSDN  
anticipated revenue 预期收入 fE#(M+(<  
anti-inflation measure 反通货膨胀措施 *] 6g-E?:@  
anti-inflationary stance 反通货膨胀立场 f98,2I(>`+  
apparent deficit 表面赤字 T
lqHj  
apparent financial solvency 表面偿债能力 TR"C<&y$j  
apparent partner 表面合伙人 z:Ml;y  
application for personal assessment 个人入息课税申请书 FaL\6w  
application of fund 资金应用 C"{^w
y{sL  
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 lSj gN~:z  
appointed actuary 委任精算师 F^i3e31*t  
appointed auditor 委任核数师；委任审计师 *;7y 5ZJ  
appointed trustee 委任的受托人 L$ZjMJ  
appointer 委任人 DJP6Z  
apportioned pro rata 按比例分摊 Av X1*  
apportionment 分配；分摊 7=G2sOC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /x<g$!`X  
apportionment formula 分摊方程式 gD,&TW  
apportionment of estate duty 遗产税的分摊
YB#fAU  
appraisal 估价；评估 *FS8]!Qg  
appreciable growth 可观增长 (`x_MTLL  
appreciable impact 显着影响 #lYyL`B+~  
appreciable increase 可观增长 H?$dnwR  
appreciation 增值；升值 ?|nl93m  
appreciation against other currencies 相对其他货币升值 o`U}uqrO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wwUI ;g  
appreciation tax 增值税 L
CF}Y{  
appropriation 拨款；拨用；拨付 wq)*bIv  
appropriation account 拨款帐目 9^gYy&+>6]  
Appropriation Bill 拨款法案 zp: dArh0  
appropriation-in-aid system 补助拨款办法 F'bwXb**  
approved assets 核准资产 dbp\tWaW  
approved basket stock 认可一篮子证券
}0'=}BE  
approved budget 核准预算 9:j?Jvw$  
approved charitable donation 认可慈善捐款 5E!C?dv(z  
approved charitable institution 认可慈善机构 <Xf6?nyZ(  
approved currency 核准货币；认可货币 2M %j-yG"  
approved estimates 核准预算 ^&zCPUH  
approved estimates of expenditure 核准开支预算 BI'>\hX/V  
approved overseas insurer 核准海外保险人 fPR_3qgQ  
approved overseas trust company 核准海外信托公司 LUOjaX  
approved pooled investment fund 核准汇集投资基金 TCr4-"`r-{  
approved provident fund scheme 认可公积金计划 87 Z[0>  
approved provision 核准拨款 Q@D7\<t  
approved redeemable share 核准可赎回股份 vygzL U^  
approved regional stock 认可地区性证券 %I1@{>OxG  
approved retirement scheme 认可退休金计划 xc^ @"  
approved subordinated loan 核准附属贷款 L9GLjRp-  
arbitrage 套戥；套汇；套利 p|>*M\LE#  
arbitrageur 套戥者；套汇者 u'Y XI="(  
arbitrary amount 临时款项 8-Abg:)  
arrangement 措施；安排；协定 Q$%apL  
arrears 欠款 *a9cBl'_  
arrears of pay 欠付薪酬 ? SFBUX(p  
arrears of revenue 逾期未收税款；逾期未收的帐项 1\}vU  
articles of association 组织章程；组织细则；组织章程细则 x|H`%Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @rl5k(  
ascertainment of profit 确定利润 B8&q$QV  
"Asia Clear" “亚洲结算系统”