[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 {q%Sx*k9[  
allotment notice 股份配售通知；配股通知 p;T{i._iL  
allotment of shares 股份分配 [XVEBA4GI  
allowable 可获宽免；免税的 r]@0eb   
allowable business loss 可扣除的营业亏损 *N'K/3 6;  
allowable expenses 可扣税的支出 fq )vK  
allowance 免税额；津贴；备抵；准备金 h4|i%,f  
allowance for debts 债项的免税额 =Prb'8 W  
allowance for depreciation by wear and tear 耗损折旧免税额 kIHDe
o%K}  
allowance for funeral expenses 殡殓费的免税额 VKp*9%9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Tm}rH]F&  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~{h
xR)
x9  
allowance to debtor 给债务人的津贴 K6/@]y%Wr  
alteration of capital 资本更改 -l~Z0U>^  
alternate trustee 候补受托人 !pTJ./  
amalgamation 合并 E 99hlY~1:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;Uc0o!1  
ambit of charges 征税范围；收费范围 5 @U<I  
amended valuation 经修订的估值 vo>d!rVCV  
American Commodities Exchange 美国商品交易所 ^d}gpin  
American Express Bank Limited 美国运通银行 z]B]QB Y[  
American Stock Exchange 美国证券交易所 N`iwC!  
amortization 摊销 r{\1w t  
amount due from banks 存放银行同业的款项 "Z Htr<+  
amount due from banks abroad 存放海外银行同业的款项 @NhvnfZ  
amount due from holding companies 控股公司欠款 U,#yqER'r  
amount due from local banks 存放本港银行同业的款项 4iAZ+l5&  
amount due to banks 银行同业的存款 &Z(K6U#.  
amount due to banks abroad 海外银行同业的存款 6+r$t#  
amount due to holding companies 控股公司存款 pl@O N"=[  
amount due to local banks 本港银行同业的存款 2M#M"LHo  
amount due to outport banks 外埠银行同业的存款 glDcUCF3  
amount for note issue 发行纸币的款额 *e
I)Z=8  
amount of bond 担保契据的款额 |4$M]Mf0  
amount of consideration 代价款额 .2d9?p3Y  
amount of contribution 供款数额 fjvN$NgVs  
amount of indebtedness 负债款额 hfpJ+[  
amount of principal of the loan 贷款本金额 dS^T$sz.co  
amount of rates chargeable 应征差饷数额 sn 7AR88M;  
amount of share capital 股本额 QaUm1i#
 
amount of sums assured 承保款额 rpeJkG@+  
amount of variation 变动幅度 Uc/+gz Z;  
amount of vote 拨款数额 db'/`JeK b  
amount payable 应付款额 f# +el y  
amount receivable 应收款额 zvABU+{jD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V5+SWXZ  
analysis 分析 COH<Tj  
ancillary risk 附属风险 :0Z^uuk`gq  
annual account 周年帐目；周年帐目报表；年度决算；年结 4iSa7YqhBT  
annual accounting date 年结日期 n>@oBG)!  
annual allowance 每年免税额；年积金；年度津贴；年津
<: &*  
annual balance 年度余额 dJ$"l|$$  
annual disposable income 每年可动用收入 )`^p%k  
annual estimates 周年预算 [MuEoWrq(}  
annual fee 年费 8DP+W$  
annual general meeting 周年大会 oIUy-|  
annual growth rate 年增率；每年增长率 h-iJlm  
annual long-term supplement 长期个案每年补助金 +`3!I  
annual pensionable emolument 可供计算退休金的年薪 Gt9&)/#  
annual report 年报 Ol4+_n8xj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]Q[p@gLd  
annual return 周年报表；周年申报表；每年报税表格 gV&z2S~"  
Annual Return Rules 《周年报表规则》 .<kqJ|SVi  
annual review of consumer prices 每年消费物价回顾 'SQG>F Uy  
annual roll-forward basis 逐年延展方式 [O: !(Gje  
annual salary 年薪 LC1(Xbf  
annual statement 年度报表；年度决算表 E=){K  
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 9UvXC)R1  
annuitant 年金受益人 Mq';S^  
annuity 年金 jxYc2  
annuity contract 年金合约 v\(2&*  
annuity on human life 人寿年金 zYl# 4O`=c  
antecedent debt 先前的债项 >X*Mio8P#  
ante-dated cheque 倒填日期支票 4CGPOc  
anticipated expenditure 预期开支 NcY608C  
anticipated net profit 预期纯利 ^>"z@$|\:  
anticipated revenue 预期收入 re> rr4@  
anti-inflation measure 反通货膨胀措施 @&[T _l  
anti-inflationary stance 反通货膨胀立场 0uBl>A7qhn  
apparent deficit 表面赤字 JxyB(
 
apparent financial solvency 表面偿债能力 Nk {XdrY  
apparent partner 表面合伙人 Ef<b~E@  
application for personal assessment 个人入息课税申请书 |_ua
S  
application of fund 资金应用 uZ;D!2Q a  
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 &=4(l|wcg  
appointed actuary 委任精算师 ~|<m,)!  
appointed auditor 委任核数师；委任审计师 Bn>8& w/P  
appointed trustee 委任的受托人 &+G"k~%  
appointer 委任人 *Q1~S]g  
apportioned pro rata 按比例分摊 [s<^&WM/  
apportionment 分配；分摊 >}(CEzc8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #-h\.#s  
apportionment formula 分摊方程式 W
_0>y9?  
apportionment of estate duty 遗产税的分摊 WJ*n29^N^h  
appraisal 估价；评估 1b
Gopi/  
appreciable growth 可观增长 4DTzSy:x  
appreciable impact 显着影响 y-CX}B#j  
appreciable increase 可观增长 PfkrOsV/m  
appreciation 增值；升值 aF7nvu*N  
appreciation against other currencies 相对其他货币升值 eI@ q|"U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p ;|jI1  
appreciation tax 增值税 02Ia2e.f  
appropriation 拨款；拨用；拨付 vf8\i-U=  
appropriation account 拨款帐目 VN%INUi@  
Appropriation Bill 拨款法案 ne^imht  
appropriation-in-aid system 补助拨款办法 M,ir`"s  
approved assets 核准资产 W\18{mbuy  
approved basket stock 认可一篮子证券 `U2DkY&n  
approved budget 核准预算 }x&N^Ky3c  
approved charitable donation 认可慈善捐款 ]THPSw_y 8  
approved charitable institution 认可慈善机构 .;&# )l
 
approved currency 核准货币；认可货币 29reG,>  
approved estimates 核准预算
j) ,,"54*  
approved estimates of expenditure 核准开支预算 F]9nB3:W  
approved overseas insurer 核准海外保险人 ^Idle*+  
approved overseas trust company 核准海外信托公司 `c'W-O/  
approved pooled investment fund 核准汇集投资基金 IEyL];K  
approved provident fund scheme 认可公积金计划 1 E22R  
approved provision 核准拨款 }MlwC;ot  
approved redeemable share 核准可赎回股份 zq%D/H6J,  
approved regional stock 认可地区性证券 e${)w-R/e  
approved retirement scheme 认可退休金计划 ;U_QvN|  
approved subordinated loan 核准附属贷款 \lSU  
arbitrage 套戥；套汇；套利 J/3_C6U
Z  
arbitrageur 套戥者；套汇者 HOBP`lf  
arbitrary amount 临时款项 d[;.r  
arrangement 措施；安排；协定 WKSPBT;  
arrears 欠款 ~@kU3ZGJZ  
arrears of pay 欠付薪酬 ~xoF6CF  
arrears of revenue 逾期未收税款；逾期未收的帐项 i<(Xr  
articles of association 组织章程；组织细则；组织章程细则 a<fUI
%_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8#Q$zLK42N  
ascertainment of profit 确定利润 U"50_O  
"Asia Clear" “亚洲结算系统”