[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 \we\0@v  
allotment notice 股份配售通知；配股通知 @T:faJ5\'  
allotment of shares 股份分配 K84^O
q  
allowable 可获宽免；免税的 9&Ne+MY^%  
allowable business loss 可扣除的营业亏损 p_2pU)%  
allowable expenses 可扣税的支出 "y;bsZBd"  
allowance 免税额；津贴；备抵；准备金 {Wv%zA*8  
allowance for debts 债项的免税额 h<6UC%'ac  
allowance for depreciation by wear and tear 耗损折旧免税额 SJ?)%[(T  
allowance for funeral expenses 殡殓费的免税额 {1-V]h.<J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e3[:D5  
allowance for repairs and outgoings 修葺及支出方面的免税额 OCV+h'  
allowance to debtor 给债务人的津贴 9YN?  
alteration of capital 资本更改 cYNV\b4-  
alternate trustee 候补受托人 r"{<%e  
amalgamation 合并 zsXpA0~ 3s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uQqWew8l+  
ambit of charges 征税范围；收费范围 },@^0UH4c  
amended valuation 经修订的估值 d8o53a]  
American Commodities Exchange 美国商品交易所 FjFMR 63  
American Express Bank Limited 美国运通银行 OMrc_)he\  
American Stock Exchange 美国证券交易所 J CGC  
amortization 摊销 HU;#XU1  
amount due from banks 存放银行同业的款项 K^[#]+nQ  
amount due from banks abroad 存放海外银行同业的款项 w:i:~f .  
amount due from holding companies 控股公司欠款 sLL7]m}  
amount due from local banks 存放本港银行同业的款项 g"
_C,XN  
amount due to banks 银行同业的存款 kv{}C)kt3  
amount due to banks abroad 海外银行同业的存款 c64v,Hj9  
amount due to holding companies 控股公司存款 O(Jj|Z  
amount due to local banks 本港银行同业的存款 ]wVk+%
e  
amount due to outport banks 外埠银行同业的存款 ZWUP ^
V  
amount for note issue 发行纸币的款额 MGpt}|t-  
amount of bond 担保契据的款额 <|B1wa:|  
amount of consideration 代价款额 tY|8s]{2  
amount of contribution 供款数额 pB:$lS  
amount of indebtedness 负债款额  .)tSg  
amount of principal of the loan 贷款本金额 ]0V}D,V($  
amount of rates chargeable 应征差饷数额 |N/G'>TS  
amount of share capital 股本额 c=O,;lWFqm  
amount of sums assured 承保款额 Me5{_n  
amount of variation 变动幅度 K=::)/{P  
amount of vote 拨款数额 IM@tN  L  
amount payable 应付款额 u.XQ&  
amount receivable 应收款额 o{:xp r=(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }_'IE1bA  
analysis 分析 _qwQ;!9  
ancillary risk 附属风险 `)iY}Iu  
annual account 周年帐目；周年帐目报表；年度决算；年结 -
Z-f1.Dm5  
annual accounting date 年结日期 `fNpY#QsN
 
annual allowance 每年免税额；年积金；年度津贴；年津 &[vw 0N-  
annual balance 年度余额 }yn0IWVa  
annual disposable income 每年可动用收入 tRb]7 z  
annual estimates 周年预算 =wWpP-J&  
annual fee 年费 /phX
'xp  
annual general meeting 周年大会 dUrElXbXd  
annual growth rate 年增率；每年增长率 [lzN !!B!  
annual long-term supplement 长期个案每年补助金 ]}="
m2S3  
annual pensionable emolument 可供计算退休金的年薪 v X~RP *  
annual report 年报 y&~w2{a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9m2, qr|  
annual return 周年报表；周年申报表；每年报税表格 S[3iA~)Z-  
Annual Return Rules 《周年报表规则》 "I6P=]|b  
annual review of consumer prices 每年消费物价回顾 S0,R_d')  
annual roll-forward basis 逐年延展方式 0oZsb
\  
annual salary 年薪 82{&# Vc  
annual statement 年度报表；年度决算表 { P% 9  
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 yOU(2"8p  
annuitant 年金受益人 ~
/pzxo$  
annuity 年金 4S"\~><  
annuity contract 年金合约 z;f2*F  
annuity on human life 人寿年金 {PP9$>4`l  
antecedent debt 先前的债项 }_/Hdmmx  
ante-dated cheque 倒填日期支票 96cJ8I8  
anticipated expenditure 预期开支 d_UN
0YT<  
anticipated net profit 预期纯利 #AkV/1Y  
anticipated revenue 预期收入 tsOrt3   
anti-inflation measure 反通货膨胀措施 jd]s<C3o  
anti-inflationary stance 反通货膨胀立场 !)"%),>}o  
apparent deficit 表面赤字 GE;e]Jkjn  
apparent financial solvency 表面偿债能力 wcSyw2D  
apparent partner 表面合伙人 vy2Q g  
application for personal assessment 个人入息课税申请书 bK"SKV  
application of fund 资金应用 f),TO  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 )~
4II.`%^  
appointed actuary 委任精算师 G'2#9<c*  
appointed auditor 委任核数师；委任审计师 >WJf=F`_H  
appointed trustee 委任的受托人 c .3ZXqpI;  
appointer 委任人 `pf4X/Py  
apportioned pro rata 按比例分摊 k(>h^  
apportionment 分配；分摊 o./.Q9e 7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZRxZume<f  
apportionment formula 分摊方程式 :P,sxDlG)  
apportionment of estate duty 遗产税的分摊 s^0/"j|7  
appraisal 估价；评估 [ylsz?  
appreciable growth 可观增长 Ac 2(O6  
appreciable impact 显着影响 OMhef,,H  
appreciable increase 可观增长 =L%DX#8  
appreciation 增值；升值 4a0:2 kIKa  
appreciation against other currencies 相对其他货币升值 w\54j)rb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CTt vyr  
appreciation tax 增值税 #/"8F O%~p  
appropriation 拨款；拨用；拨付 t"h
YcnC  
appropriation account 拨款帐目 e0@6Pd  
Appropriation Bill 拨款法案 iLP 7!j  
appropriation-in-aid system 补助拨款办法 H9h@sSg  
approved assets 核准资产 H gTUy[(  
approved basket stock 认可一篮子证券 XBd>tdEP  
approved budget 核准预算 i|w8.}0  
approved charitable donation 认可慈善捐款 GoA4f3   
approved charitable institution 认可慈善机构 z,qRcO&  
approved currency 核准货币；认可货币 ] h-,o R?e  
approved estimates 核准预算 F(4?tX T  
approved estimates of expenditure 核准开支预算 U4m9e|/H;z  
approved overseas insurer 核准海外保险人 s]mo$ _na  
approved overseas trust company 核准海外信托公司 tQZs.1=z  
approved pooled investment fund 核准汇集投资基金 sK{l 9  
approved provident fund scheme 认可公积金计划 Nx{$}  
approved provision 核准拨款 4h5g'!9-g  
approved redeemable share 核准可赎回股份 1(|D'y#  
approved regional stock 认可地区性证券 4S~o-`&W  
approved retirement scheme 认可退休金计划 o,U9}_|A  
approved subordinated loan 核准附属贷款 I1[g&9,  
arbitrage 套戥；套汇；套利 6x"Q  
arbitrageur 套戥者；套汇者 a+hd(JX0~  
arbitrary amount 临时款项 VrZ>bma;  
arrangement 措施；安排；协定 m(], r})  
arrears 欠款 D9`0Dr}/2  
arrears of pay 欠付薪酬 [SJ6@q  
arrears of revenue 逾期未收税款；逾期未收的帐项 [ W2fd\4  
articles of association 组织章程；组织细则；组织章程细则 uOa26kE4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M?=;JJ:  
ascertainment of profit 确定利润 h;=6VgXZ  
"Asia Clear" “亚洲结算系统”