[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 ')eg6IC0&T  
allotment notice 股份配售通知；配股通知 'x/pV5[hQ  
allotment of shares 股份分配 Cn6<I{`\  
allowable 可获宽免；免税的 w)xiiO[  
allowable business loss 可扣除的营业亏损 D@.+B`bA  
allowable expenses 可扣税的支出 B?M&j  
allowance 免税额；津贴；备抵；准备金 nh"8on]M~  
allowance for debts 债项的免税额 {\:"OcP #  
allowance for depreciation by wear and tear 耗损折旧免税额 1nGpW$Gx  
allowance for funeral expenses 殡殓费的免税额 Tfsx& k\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -d'swx2aZ!  
allowance for repairs and outgoings 修葺及支出方面的免税额 M/<>'%sj  
allowance to debtor 给债务人的津贴 lqaOLZH  
alteration of capital 资本更改 p;nRxi7'  
alternate trustee 候补受托人 ^HiI
   
amalgamation 合并 \\U,|}L .  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P|U9f6^3  
ambit of charges 征税范围；收费范围 Lp1\vfU<+  
amended valuation 经修订的估值 MgpjC`  
American Commodities Exchange 美国商品交易所 Ec2?'*s  
American Express Bank Limited 美国运通银行 ~;)H |R5kV  
American Stock Exchange 美国证券交易所 <rQ+ErDA  
amortization 摊销 rJz`v/:|P  
amount due from banks 存放银行同业的款项 B7QuSo//  
amount due from banks abroad 存放海外银行同业的款项 5`>%{ o  
amount due from holding companies 控股公司欠款 )\O;Rt(  
amount due from local banks 存放本港银行同业的款项 "+dByaY  
amount due to banks 银行同业的存款 *3R3C+ L  
amount due to banks abroad 海外银行同业的存款 CpGy' Ia
 
amount due to holding companies 控股公司存款 8bTE#2+-  
amount due to local banks 本港银行同业的存款 * 'l|ws  
amount due to outport banks 外埠银行同业的存款 8?l /
x  
amount for note issue 发行纸币的款额 W)~}o<a)[  
amount of bond 担保契据的款额 q0sdL86  
amount of consideration 代价款额 UiE 1TD{  
amount of contribution 供款数额 ",,W1]"%  
amount of indebtedness 负债款额 h85kQ^%  
amount of principal of the loan 贷款本金额 cPp<+ ts  
amount of rates chargeable 应征差饷数额 qT153dNA&  
amount of share capital 股本额 Z%m\/wr  
amount of sums assured 承保款额 59k[A~)~  
amount of variation 变动幅度 zm~sq_=^  
amount of vote 拨款数额 *4HogC  
amount payable 应付款额 Fo.p}j+>  
amount receivable 应收款额 ][?@))  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BbCaIt  
analysis 分析 Z%4w{T+[  
ancillary risk 附属风险 :iEIo7B  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^l8&y;-T  
annual accounting date 年结日期 YJm64H,[  
annual allowance 每年免税额；年积金；年度津贴；年津 =zsA@UM0  
annual balance 年度余额 `
z1E]{A  
annual disposable income 每年可动用收入 Ge_Gx*R  
annual estimates 周年预算 xf|vz|J?y  
annual fee 年费 nhImO@Q:  
annual general meeting 周年大会 @9AK!I8f  
annual growth rate 年增率；每年增长率 Oj]4jRew  
annual long-term supplement 长期个案每年补助金 5 fDp"-  
annual pensionable emolument 可供计算退休金的年薪 Rm&4Pku  
annual report 年报 D/oO@;`'c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P9f,zM-  
annual return 周年报表；周年申报表；每年报税表格 `:*O8h~i^8  
Annual Return Rules 《周年报表规则》 +@m
gb4_  
annual review of consumer prices 每年消费物价回顾 '7yVvd  
annual roll-forward basis 逐年延展方式 0\KDa$'1k  
annual salary 年薪 h8 !(WO!  
annual statement 年度报表；年度决算表 
}}X<e  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4
?',E ddo  
annuitant 年金受益人 _t-e.2a v  
annuity 年金 ozUsp[W >  
annuity contract 年金合约 (Kg( 6E,  
annuity on human life 人寿年金 L|y9T{s  
antecedent debt 先前的债项 H[[#h=r0f  
ante-dated cheque 倒填日期支票 'z$!9ufY,  
anticipated expenditure 预期开支 FCIA8^}s  
anticipated net profit 预期纯利 =u<jxV9  
anticipated revenue 预期收入 @g%^H)T  
anti-inflation measure 反通货膨胀措施 f7v|N)  
anti-inflationary stance 反通货膨胀立场 %pUA$oUt  
apparent deficit 表面赤字 g!
I0UAm  
apparent financial solvency 表面偿债能力 *z
}<eq  
apparent partner 表面合伙人 /I~(*X  
application for personal assessment 个人入息课税申请书 kJNu2S  
application of fund 资金应用 #!7 b3>}  
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 YgR}y+q^6  
appointed actuary 委任精算师 \F8 :6-  
appointed auditor 委任核数师；委任审计师 &:[hUn8jU  
appointed trustee 委任的受托人 @p[ml m  
appointer 委任人 P;V5f8r?  
apportioned pro rata 按比例分摊 /#Lm)-%G  
apportionment 分配；分摊 7OdJ&Gzd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qk_YFR?R  
apportionment formula 分摊方程式 LA4,o@V`  
apportionment of estate duty 遗产税的分摊 M-zqD8D  
appraisal 估价；评估 |0$7{nQ  
appreciable growth 可观增长 w\%AR1,rs  
appreciable impact 显着影响 P*g:rg  
appreciable increase 可观增长 {1L{  
appreciation 增值；升值 Gq =i-I  
appreciation against other currencies 相对其他货币升值 ftRzgW);  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !)HB+yr  
appreciation tax 增值税 2'-o'z<  
appropriation 拨款；拨用；拨付 vC%Hc/&.}  
appropriation account 拨款帐目 ,r,$x4*  
Appropriation Bill 拨款法案
Rc#c^F<  
appropriation-in-aid system 补助拨款办法 n0vhc;d  
approved assets 核准资产 ve*m\DU  
approved basket stock 认可一篮子证券 Co^GsUJ  
approved budget 核准预算 k~=W1R%  
approved charitable donation 认可慈善捐款 
# 5b   
approved charitable institution 认可慈善机构 .2x`Fj;o1  
approved currency 核准货币；认可货币 m/p:W/0L  
approved estimates 核准预算 4%>2>5  
approved estimates of expenditure 核准开支预算 Rd,5&X$  
approved overseas insurer 核准海外保险人 R=<uf:ca  
approved overseas trust company 核准海外信托公司 =q<t,UP8  
approved pooled investment fund 核准汇集投资基金 .*{0[  
approved provident fund scheme 认可公积金计划 1 +9}Xnxb  
approved provision 核准拨款 x.ucsb  
approved redeemable share 核准可赎回股份 ;GZ/V;S  
approved regional stock 认可地区性证券 !BEl6h  
approved retirement scheme 认可退休金计划 C7_nA:Rc  
approved subordinated loan 核准附属贷款 P$Fq62;}r4  
arbitrage 套戥；套汇；套利 _\u?]YTv  
arbitrageur 套戥者；套汇者 ,A;wLI  
arbitrary amount 临时款项 nRh.;G  
arrangement 措施；安排；协定 IaYaIEL-  
arrears 欠款 n1)~/ >  
arrears of pay 欠付薪酬 ;{Tf:j'g  
arrears of revenue 逾期未收税款；逾期未收的帐项 x]pZcx9  
articles of association 组织章程；组织细则；组织章程细则 6GsB*hW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;, ^AR{+x  
ascertainment of profit 确定利润 gi JjE  
"Asia Clear" “亚洲结算系统”