[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 >A;9Ee"&  
allotment notice 股份配售通知；配股通知 ]RJc Y1  
allotment of shares 股份分配 Xm2p<Xu8h  
allowable 可获宽免；免税的 _7"G&nZ0  
allowable business loss 可扣除的营业亏损 sC.aT(meJ  
allowable expenses 可扣税的支出 JH;\wfrD  
allowance 免税额；津贴；备抵；准备金 7R=cxD&  
allowance for debts 债项的免税额 k/ 9S  
allowance for depreciation by wear and tear 耗损折旧免税额 )tyhf(p6  
allowance for funeral expenses 殡殓费的免税额 eD481r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #\]:lr{>?4  
allowance for repairs and outgoings 修葺及支出方面的免税额 Xr@]7: ,  
allowance to debtor 给债务人的津贴 AG$S;)Yl9c  
alteration of capital 资本更改 >)3[CU,  
alternate trustee 候补受托人 zLxO\R!d  
amalgamation 合并 8 3wa{m:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gOA  
ambit of charges 征税范围；收费范围 ED={OZD8  
amended valuation 经修订的估值 uxd5XS  
American Commodities Exchange 美国商品交易所 _JjR= m  
American Express Bank Limited 美国运通银行 @;we4G 5  
American Stock Exchange 美国证券交易所 #J
H#Qg  
amortization 摊销  !Z'x h +  
amount due from banks 存放银行同业的款项 QM }TPE  
amount due from banks abroad 存放海外银行同业的款项 6:(*
u{  
amount due from holding companies 控股公司欠款 Sb&[V>!2^  
amount due from local banks 存放本港银行同业的款项 CN$wlhs  
amount due to banks 银行同业的存款 {\Eqo4A5}  
amount due to banks abroad 海外银行同业的存款 (*Jcx:rH  
amount due to holding companies 控股公司存款 X;I;CZ={  
amount due to local banks 本港银行同业的存款 =;9*gDfD  
amount due to outport banks 外埠银行同业的存款 OXs-gC{b  
amount for note issue 发行纸币的款额 Tc DkKa  
amount of bond 担保契据的款额 Xk_xTzJ  
amount of consideration 代价款额 N{u4  
amount of contribution 供款数额 VE<&0d<  
amount of indebtedness 负债款额 0P<b
S?e<l  
amount of principal of the loan 贷款本金额 q7 ;TdQ  
amount of rates chargeable 应征差饷数额 pk*c ch#  
amount of share capital 股本额 J<<0U;  
amount of sums assured 承保款额 %C!u/:.Kv  
amount of variation 变动幅度 u2SnL$A7  
amount of vote 拨款数额 v^a. b  
amount payable 应付款额 $vC!Us{z  
amount receivable 应收款额 S&A, Q'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,&;#$ b5  
analysis 分析 L)5YX-?  
ancillary risk 附属风险 q#$4Kt;  
annual account 周年帐目；周年帐目报表；年度决算；年结 q89#Ftkt  
annual accounting date 年结日期 "-'w,g  
annual allowance 每年免税额；年积金；年度津贴；年津 $W 46!U3  
annual balance 年度余额 v(?^#C>6W  
annual disposable income 每年可动用收入 ]}_@!F)  
annual estimates 周年预算 Ub%al
D  
annual fee 年费 Qo!/]\  
annual general meeting 周年大会 ))" *[  
annual growth rate 年增率；每年增长率 <m"yPi3TY  
annual long-term supplement 长期个案每年补助金 MOuI;EF  
annual pensionable emolument 可供计算退休金的年薪 }vRs n-E@  
annual report 年报 3McBTa!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 x:`]uOp  
annual return 周年报表；周年申报表；每年报税表格 T>l=0a #  
Annual Return Rules 《周年报表规则》 xD}ha  
annual review of consumer prices 每年消费物价回顾 =y; tOdj
  
annual roll-forward basis 逐年延展方式 GoI3hp(  
annual salary 年薪 5G@z l  
annual statement 年度报表；年度决算表 A#gmKS<J/7  
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 4+t9"SD  
annuitant 年金受益人 uFM]4v3  
annuity 年金
{%$eq{~m  
annuity contract 年金合约 N:j"W,8  
annuity on human life 人寿年金 b]v.jgD  
antecedent debt 先前的债项 }|rnyYA  
ante-dated cheque 倒填日期支票 +1j@n.)ft  
anticipated expenditure 预期开支 t{\FV@R  
anticipated net profit 预期纯利 N5$L),?\y  
anticipated revenue 预期收入 Ux~rBv''  
anti-inflation measure 反通货膨胀措施 P;D)5yP092  
anti-inflationary stance 反通货膨胀立场 tN&x6O+@  
apparent deficit 表面赤字 >5{Z'UWx h  
apparent financial solvency 表面偿债能力 ?*I2?   
apparent partner 表面合伙人 YN1P9j#0d  
application for personal assessment 个人入息课税申请书 b{|Ha3;w  
application of fund 资金应用 seh1(q?Va4  
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 eeX^zaKl]  
appointed actuary 委任精算师 qEC-'sl<  
appointed auditor 委任核数师；委任审计师 <KF|QE  
appointed trustee 委任的受托人 6b9 oSY-8  
appointer 委任人 T6[];|%W  
apportioned pro rata 按比例分摊 <StyO[  
apportionment 分配；分摊 b !FX]d1~k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wu5]S)?*  
apportionment formula 分摊方程式 xEN ""*Q  
apportionment of estate duty 遗产税的分摊 C%LRb{|d  
appraisal 估价；评估 EQDsbG0x  
appreciable growth 可观增长 =W(mZ#*vdY  
appreciable impact 显着影响 zQJ9V\0  
appreciable increase 可观增长 ]iewukB4  
appreciation 增值；升值 v\>!J?  
appreciation against other currencies 相对其他货币升值 UPs*{m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !424K-nW  
appreciation tax 增值税 gWm -}Nb4  
appropriation 拨款；拨用；拨付 zKr\S|yE  
appropriation account 拨款帐目 eMk?#&a)  
Appropriation Bill 拨款法案 (0jT#&#  
appropriation-in-aid system 补助拨款办法 8<UD#i@:C  
approved assets 核准资产 h}&WBN  
approved basket stock 认可一篮子证券 g9> 0N#<  
approved budget 核准预算 Ca]+*Eb9z{  
approved charitable donation 认可慈善捐款 0|g|k7c{rF  
approved charitable institution 认可慈善机构 (H/JB\~r  
approved currency 核准货币；认可货币 R=g~od[N_  
approved estimates 核准预算 \ct)/  
approved estimates of expenditure 核准开支预算 :<ye:P1s  
approved overseas insurer 核准海外保险人 1Wd?AyTY,  
approved overseas trust company 核准海外信托公司 M>+FIb(  
approved pooled investment fund 核准汇集投资基金 bD_|n!3  
approved provident fund scheme 认可公积金计划 5z8CUDt 0  
approved provision 核准拨款 P;o6rQf  
approved redeemable share 核准可赎回股份 SoZ$1$o2  
approved regional stock 认可地区性证券 |Q
wX  
approved retirement scheme 认可退休金计划  )N`a4p  
approved subordinated loan 核准附属贷款 0d!1;jy,T  
arbitrage 套戥；套汇；套利 4.|-?qG  
arbitrageur 套戥者；套汇者 QeP8Vl&e:  
arbitrary amount 临时款项 J;|r00M  
arrangement 措施；安排；协定 T#'+w@Q9{9  
arrears 欠款 4fPbwiKj  
arrears of pay 欠付薪酬 +yX\!H"  
arrears of revenue 逾期未收税款；逾期未收的帐项 G+
N&(:  
articles of association 组织章程；组织细则；组织章程细则 07WZ w1(;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h|h-<G?>  
ascertainment of profit 确定利润 <11 pk  
"Asia Clear" “亚洲结算系统”