[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]{DhDz?+  
allotment notice 股份配售通知；配股通知 43,- t_jV  
allotment of shares 股份分配 vQc>jmS+n  
allowable 可获宽免；免税的 rya 4sxCh  
allowable business loss 可扣除的营业亏损 `zZ=#p/  
allowable expenses 可扣税的支出 WuSRA<{P  
allowance 免税额；津贴；备抵；准备金 oJ{)0;<~L  
allowance for debts 债项的免税额 D 67H56[  
allowance for depreciation by wear and tear 耗损折旧免税额 &X}9D)\UJ  
allowance for funeral expenses 殡殓费的免税额 XLEA|#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N^%[ B9D  
allowance for repairs and outgoings 修葺及支出方面的免税额 qe`W~a9x  
allowance to debtor 给债务人的津贴 z<: 9,wtbP  
alteration of capital 资本更改 CUlANd"  
alternate trustee 候补受托人 q^"P_pV\  
amalgamation 合并 v*FCE 1HI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'G@Npp)&^  
ambit of charges 征税范围；收费范围 7QQ3IepP  
amended valuation 经修订的估值 cMC1|3
 
American Commodities Exchange 美国商品交易所 OWtN=Gk  
American Express Bank Limited 美国运通银行 D dt9`j  
American Stock Exchange 美国证券交易所 G1$DVGo  
amortization 摊销 'ZL)-kbI  
amount due from banks 存放银行同业的款项 r} "Ty  
amount due from banks abroad 存放海外银行同业的款项 T{?!sB3  
amount due from holding companies 控股公司欠款 l]oGhM;  
amount due from local banks 存放本港银行同业的款项 m[ifcDZ(e  
amount due to banks 银行同业的存款 U~Uxs\0:  
amount due to banks abroad 海外银行同业的存款 P1TLH2)  
amount due to holding companies 控股公司存款 JOenVepQ,  
amount due to local banks 本港银行同业的存款 2=["jP!B  
amount due to outport banks 外埠银行同业的存款 J[VQ6 fD%  
amount for note issue 发行纸币的款额 N<$uAns
 
amount of bond 担保契据的款额 eHPGzNXb  
amount of consideration 代价款额 Tg{d #U_qB  
amount of contribution 供款数额 SV6 Np?U  
amount of indebtedness 负债款额 .6e5w1r63  
amount of principal of the loan 贷款本金额 j><.tA~i  
amount of rates chargeable 应征差饷数额 u^!-Z)W  
amount of share capital 股本额 Zt[ PkBi  
amount of sums assured 承保款额 }I05&/o.3p  
amount of variation 变动幅度  \-V  
amount of vote 拨款数额 JfKl=vg  
amount payable 应付款额 s49AF  
amount receivable 应收款额 AHn^^'&
x[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (Pvch!  
analysis 分析 ]#3=GFs/  
ancillary risk 附属风险 ,h8)5Mj/J  
annual account 周年帐目；周年帐目报表；年度决算；年结 #G)ZhgB^  
annual accounting date 年结日期 .$99/2[90  
annual allowance 每年免税额；年积金；年度津贴；年津 /SlCcozFL~  
annual balance 年度余额 `lcpUWn  
annual disposable income 每年可动用收入 @ B+  
annual estimates 周年预算 9)l[$X  
annual fee 年费 h7gH4L!'u  
annual general meeting 周年大会 Mtt VgNV  
annual growth rate 年增率；每年增长率 ]C5JP~#z  
annual long-term supplement 长期个案每年补助金 K<Iz5+oD  
annual pensionable emolument 可供计算退休金的年薪 A6TNtXk  
annual report 年报 z'fGHiX7.0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R:^GNra;  
annual return 周年报表；周年申报表；每年报税表格
]9;WM.  
Annual Return Rules 《周年报表规则》 mgH4)!Z*56  
annual review of consumer prices 每年消费物价回顾 l#]Z?zW
.  
annual roll-forward basis 逐年延展方式 ugUV`5w   
annual salary 年薪 )|Y"^K%Jm  
annual statement 年度报表；年度决算表
LR-op?W  
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 \$riwL  
annuitant 年金受益人 i&"I/!3Q@  
annuity 年金 lFI"U^xC  
annuity contract 年金合约 *k=Pk  
annuity on human life 人寿年金 TtkB  
antecedent debt 先前的债项 E*rDwTd  
ante-dated cheque 倒填日期支票 #_|b;cf  
anticipated expenditure 预期开支 5hg>2?e9s?  
anticipated net profit 预期纯利 2E=E!Zwt_  
anticipated revenue 预期收入 0~an\4nh  
anti-inflation measure 反通货膨胀措施 VPtA %1  
anti-inflationary stance 反通货膨胀立场 N:"E%:wSbi  
apparent deficit 表面赤字 -I\_v*nA  
apparent financial solvency 表面偿债能力 )1H]a'j  
apparent partner 表面合伙人 )M'#l<9B  
application for personal assessment 个人入息课税申请书 Z#"6&kv  
application of fund 资金应用 HYW+,ts'  
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 Z1^S;#v  
appointed actuary 委任精算师 J^0co1Y0  
appointed auditor 委任核数师；委任审计师 f8'&(-  
appointed trustee 委任的受托人 8c]\4iau  
appointer 委任人 |l7e*$j  
apportioned pro rata 按比例分摊 [4t_ 83  
apportionment 分配；分摊 ]7'Q2OU7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ) ,*&rd!  
apportionment formula 分摊方程式 M7!&gFv8  
apportionment of estate duty 遗产税的分摊 \*d@_oQ$  
appraisal 估价；评估 ?Mji'Z W}  
appreciable growth 可观增长 ~mmI] p
C  
appreciable impact 显着影响 NTgk0cq  
appreciable increase 可观增长 +,c;Dff  
appreciation 增值；升值 @: %}clZ  
appreciation against other currencies 相对其他货币升值 {*>$LlL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T5W r;a  
appreciation tax 增值税 ;) (qRZd6  
appropriation 拨款；拨用；拨付 F N(&3Ull  
appropriation account 拨款帐目 UmInAH4  
Appropriation Bill 拨款法案 ?ew^%1!W.  
appropriation-in-aid system 补助拨款办法 z\fD}`^8  
approved assets 核准资产 /M B0%6m  
approved basket stock 认可一篮子证券
*!lq1h  
approved budget 核准预算 ~>s^/`|?  
approved charitable donation 认可慈善捐款 lE=Q(QUr  
approved charitable institution 认可慈善机构 HTkce,dQ  
approved currency 核准货币；认可货币 .eq-i>  
approved estimates 核准预算 L-G186B$r  
approved estimates of expenditure 核准开支预算 !>9*$E |  
approved overseas insurer 核准海外保险人 B'atwgI0  
approved overseas trust company 核准海外信托公司 >n vreis  
approved pooled investment fund 核准汇集投资基金 C=%go1! $  
approved provident fund scheme 认可公积金计划 .R biF  
approved provision 核准拨款 &AOw(?2  
approved redeemable share 核准可赎回股份 N-K.#5  
approved regional stock 认可地区性证券 6t/})Xv  
approved retirement scheme 认可退休金计划 |WubIj*\{  
approved subordinated loan 核准附属贷款 (WN'wp  
arbitrage 套戥；套汇；套利 U5izOFc  
arbitrageur 套戥者；套汇者 hMhD(X  
arbitrary amount 临时款项 .-c3f1i  
arrangement 措施；安排；协定 ?CL1^N%  
arrears 欠款 q`9~F4\  
arrears of pay 欠付薪酬 "LXLUa
03  
arrears of revenue 逾期未收税款；逾期未收的帐项 >D<nfG<s Z  
articles of association 组织章程；组织细则；组织章程细则 uTB;Bva  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9c#9KCmc  
ascertainment of profit 确定利润 #;}IHAR  
"Asia Clear" “亚洲结算系统”