[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 h^?[:XBeav  
allotment notice 股份配售通知；配股通知 VO#]IXaP  
allotment of shares 股份分配 qmtVk  
allowable 可获宽免；免税的 y%`^*E&  
allowable business loss 可扣除的营业亏损 UH.M)br  
allowable expenses 可扣税的支出 1MX:^L!
f8  
allowance 免税额；津贴；备抵；准备金 byyz\>yAVq  
allowance for debts 债项的免税额 _"##p  
allowance for depreciation by wear and tear 耗损折旧免税额 )MmMs"Um  
allowance for funeral expenses 殡殓费的免税额 :}o0Eb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u5$\E]+_  
allowance for repairs and outgoings 修葺及支出方面的免税额 o @~XX@5l  
allowance to debtor 给债务人的津贴 qW$IpuK  
alteration of capital 资本更改 s)]i0+!  
alternate trustee 候补受托人 M2 %<4(UwI  
amalgamation 合并 t 0nGZ%`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vC&y:XMt,`  
ambit of charges 征税范围；收费范围 W446;)?5  
amended valuation 经修订的估值 ZTMzL%i  
American Commodities Exchange 美国商品交易所  -"<H$  
American Express Bank Limited 美国运通银行 Yf7n0Etd,  
American Stock Exchange 美国证券交易所 dkLc"$(O
 
amortization 摊销 n"(n*Hf7b  
amount due from banks 存放银行同业的款项 LL#7oBJdM  
amount due from banks abroad 存放海外银行同业的款项 J$j&j`  
amount due from holding companies 控股公司欠款 ShF ][v1L  
amount due from local banks 存放本港银行同业的款项 Uk6Y6mU V  
amount due to banks 银行同业的存款 'O \YL(j_e  
amount due to banks abroad 海外银行同业的存款 xHZx5GJp9  
amount due to holding companies 控股公司存款 LN" bGe  
amount due to local banks 本港银行同业的存款 V0c*M>V  
amount due to outport banks 外埠银行同业的存款 ?R;5ErZ  
amount for note issue 发行纸币的款额 J0C<Qb[  
amount of bond 担保契据的款额 r/Qq-1E  
amount of consideration 代价款额 `i,ZwnLh{  
amount of contribution 供款数额 O]4!U#A  
amount of indebtedness 负债款额 _ZC4O&fL  
amount of principal of the loan 贷款本金额 UVxE~801Y  
amount of rates chargeable 应征差饷数额 Tf21K9
+`L  
amount of share capital 股本额 1;080|,s  
amount of sums assured 承保款额 :-Ho5DHg  
amount of variation 变动幅度 QE=Cum  
amount of vote 拨款数额 s7D_fv4e  
amount payable 应付款额 Q^b_+M  
amount receivable 应收款额 k_-=:(Z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f(|qE(  
analysis 分析 q !EJs:AS  
ancillary risk 附属风险 ;!Ojb  
annual account 周年帐目；周年帐目报表；年度决算；年结 rs=wEMq/  
annual accounting date 年结日期 tA3]6SIK@  
annual allowance 每年免税额；年积金；年度津贴；年津 Kg~<
h B6  
annual balance 年度余额 }sd-X`lZ  
annual disposable income 每年可动用收入 N 2L/A
 
annual estimates 周年预算 9'Pyo`hJ#U  
annual fee 年费 <E&1HeP  
annual general meeting 周年大会 `0=0IPVd  
annual growth rate 年增率；每年增长率 V7[Dvg:W  
annual long-term supplement 长期个案每年补助金 |\XjA4j  
annual pensionable emolument 可供计算退休金的年薪 z%`Tf&UL  
annual report 年报 wU2y<?$\8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~ifq_Ag.  
annual return 周年报表；周年申报表；每年报税表格 gt';_
  
Annual Return Rules 《周年报表规则》 ;6e#W!  
annual review of consumer prices 每年消费物价回顾 fP&F$"o8  
annual roll-forward basis 逐年延展方式 7$8
z}2  
annual salary 年薪 N+"Y@X yg  
annual statement 年度报表；年度决算表 (+>+@G~o  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 iL/(WAB_od  
annuitant 年金受益人 NQ'^z  
annuity 年金 Olj]A]v}  
annuity contract 年金合约 GWM2l?zOP  
annuity on human life 人寿年金 InH
R>,  
antecedent debt 先前的债项  !|9$  
ante-dated cheque 倒填日期支票 ^ B=x-G.  
anticipated expenditure 预期开支 b+OLmd  
anticipated net profit 预期纯利 a_`E'BkgU  
anticipated revenue 预期收入 Gyjx:EM  
anti-inflation measure 反通货膨胀措施 })M$#%(  
anti-inflationary stance 反通货膨胀立场 f"k?Ix\ e  
apparent deficit 表面赤字 LJc w->  
apparent financial solvency 表面偿债能力 XG<^j}H{}  
apparent partner 表面合伙人 MN$j{+!Q  
application for personal assessment 个人入息课税申请书 nbMH:UY,J  
application of fund 资金应用 h$f/NSct2  
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 Ke&lGf"5  
appointed actuary 委任精算师 SV<*qz  
appointed auditor 委任核数师；委任审计师 _>dqz(8#  
appointed trustee 委任的受托人 oeDsJ6;  
appointer 委任人 28f-8B  
apportioned pro rata 按比例分摊 .sbU-_ij@U  
apportionment 分配；分摊 9x;/q7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /JEH%)  
apportionment formula 分摊方程式 95T%n{rz  
apportionment of estate duty 遗产税的分摊 q&<#)#+  
appraisal 估价；评估 (e=ksah3>  
appreciable growth 可观增长 0k:&7(j  
appreciable impact 显着影响 T9t9])  
appreciable increase 可观增长 $a15 8  
appreciation 增值；升值 j72cS Rv  
appreciation against other currencies 相对其他货币升值 "2HRuqf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p$?c>lim  
appreciation tax 增值税 iV'-j,-i  
appropriation 拨款；拨用；拨付 u8+<uWB  
appropriation account 拨款帐目 >z>UtT:  
Appropriation Bill 拨款法案
k{c~  
appropriation-in-aid system 补助拨款办法 ~q4DePVE  
approved assets 核准资产 iN`/pW/JE  
approved basket stock 认可一篮子证券 n
'P:  
approved budget 核准预算 :]y;t/  
approved charitable donation 认可慈善捐款 4 3]6J]!)  
approved charitable institution 认可慈善机构 *uA?}XEfi  
approved currency 核准货币；认可货币 
KS*W<_I  
approved estimates 核准预算 `3pe\s  
approved estimates of expenditure 核准开支预算 aCGPtA'  
approved overseas insurer 核准海外保险人 y^;qT_)#  
approved overseas trust company 核准海外信托公司 R#Bt!RNZ  
approved pooled investment fund 核准汇集投资基金 aI8wy-3I  
approved provident fund scheme 认可公积金计划 +bdkqdB9  
approved provision 核准拨款 rt^z#2$  
approved redeemable share 核准可赎回股份 ^z[s;:-  
approved regional stock 认可地区性证券 ]3d&S5zU  
approved retirement scheme 认可退休金计划 LTzf&TZbx5  
approved subordinated loan 核准附属贷款 / sH*if  
arbitrage 套戥；套汇；套利 Q.z2 (&  
arbitrageur 套戥者；套汇者 &CUkR
6  
arbitrary amount 临时款项 }Lb];hww1  
arrangement 措施；安排；协定 s3J T1TX  
arrears 欠款 2i,Jnv=sR  
arrears of pay 欠付薪酬 O])/kS`  
arrears of revenue 逾期未收税款；逾期未收的帐项 )
&_{m K  
articles of association 组织章程；组织细则；组织章程细则 ;Jx ^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HoRLy*nU  
ascertainment of profit 确定利润 }) mez[UmZ  
"Asia Clear" “亚洲结算系统”