[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 Ud$Q0m&  
allotment notice 股份配售通知；配股通知 /j11,O?72  
allotment of shares 股份分配 YdK_.t0Mu  
allowable 可获宽免；免税的 +-U@0&Y3M  
allowable business loss 可扣除的营业亏损 w-r_H!-  
allowable expenses 可扣税的支出 =D{B}=D\IM  
allowance 免税额；津贴；备抵；准备金 -<|Y1PQ  
allowance for debts 债项的免税额 q1H~ |1  
allowance for depreciation by wear and tear 耗损折旧免税额 P= e4lF.  
allowance for funeral expenses 殡殓费的免税额 \$j^_C>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I
eZ&7u  
allowance for repairs and outgoings 修葺及支出方面的免税额 oL#xDG  
allowance to debtor 给债务人的津贴 expxp#S  
alteration of capital 资本更改 i^R{Ul[  
alternate trustee 候补受托人 >o#ERNf  
amalgamation 合并 8}bZ[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `ovgWv  
ambit of charges 征税范围；收费范围 9MT? .q  
amended valuation 经修订的估值 2%5?Fn=  
American Commodities Exchange 美国商品交易所 |P>|D+
I0  
American Express Bank Limited 美国运通银行 #^Ys{  
American Stock Exchange 美国证券交易所 >jv\Qh  
amortization 摊销 {>/)5AGs  
amount due from banks 存放银行同业的款项 Mxo6fn6-46  
amount due from banks abroad 存放海外银行同业的款项 QGXQ{  
amount due from holding companies 控股公司欠款 *_PPrx5  
amount due from local banks 存放本港银行同业的款项 C>4UbU  
amount due to banks 银行同业的存款 TiQ^} 5~M  
amount due to banks abroad 海外银行同业的存款 p'gb)nI  
amount due to holding companies 控股公司存款 -/zp&*0gcx  
amount due to local banks 本港银行同业的存款 MO-!TZ+6  
amount due to outport banks 外埠银行同业的存款 8-ZUS|7B  
amount for note issue 发行纸币的款额 jM]d'E?ZLA  
amount of bond 担保契据的款额 ujx@@N  
amount of consideration 代价款额 V`[P4k+b   
amount of contribution 供款数额 Nl {7  
amount of indebtedness 负债款额 @7fm 1b  
amount of principal of the loan 贷款本金额 Rnr#$C%  
amount of rates chargeable 应征差饷数额 _PV*lK=  
amount of share capital 股本额  La9r  
amount of sums assured 承保款额 n08; <  
amount of variation 变动幅度 []"=]f{1};  
amount of vote 拨款数额 :&9T
W]*g  
amount payable 应付款额  #I;D  
amount receivable 应收款额 +1/b^Ac  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IO"hF  
analysis 分析 ]rnXNn;  
ancillary risk 附属风险 +TF8WZZF.d  
annual account 周年帐目；周年帐目报表；年度决算；年结 +RS$5NLH  
annual accounting date 年结日期 qi&D+~Gv!  
annual allowance 每年免税额；年积金；年度津贴；年津 S7CV w,2  
annual balance 年度余额 Pxqiv9D<R  
annual disposable income 每年可动用收入 ` 5#hjLe  
annual estimates 周年预算 a8
zZgIV  
annual fee 年费 >fH*XP>(  
annual general meeting 周年大会 +;dXDZ2  
annual growth rate 年增率；每年增长率 781]THY=  
annual long-term supplement 长期个案每年补助金 Ig9d#c  
annual pensionable emolument 可供计算退休金的年薪 > ws!5q  
annual report 年报 v,jhE9_O0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &{ZSE^  
annual return 周年报表；周年申报表；每年报税表格 )|MJnx9  
Annual Return Rules 《周年报表规则》 (ii(yz|  
annual review of consumer prices 每年消费物价回顾 U-g9C.  
annual roll-forward basis 逐年延展方式 qp&4 1  
annual salary 年薪 W$'0Dc  
annual statement 年度报表；年度决算表 # $~ oe"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Xu#:Fe}:  
annuitant 年金受益人 |1Hc&  
annuity 年金 CW-Ae  
annuity contract 年金合约 TBnvV 5_  
annuity on human life 人寿年金 DW|vMpU]u  
antecedent debt 先前的债项 4,~tl~FD  
ante-dated cheque 倒填日期支票 QPs:RhV7  
anticipated expenditure 预期开支 c`jDW S  
anticipated net profit 预期纯利 H\#:,s{1  
anticipated revenue 预期收入 J633uH}}  
anti-inflation measure 反通货膨胀措施 k':s =IXW  
anti-inflationary stance 反通货膨胀立场 vq>l>as9O  
apparent deficit 表面赤字 ;LQ9#M ?  
apparent financial solvency 表面偿债能力 YeyGN  
apparent partner 表面合伙人 s
i(cOCj/  
application for personal assessment 个人入息课税申请书 g
5Td("&n  
application of fund 资金应用 3sbK7,4  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 'N6
S}w7  
appointed actuary 委任精算师 Q7GY3X*kA  
appointed auditor 委任核数师；委任审计师 p/*"4-S  
appointed trustee 委任的受托人 @G*.1;jO  
appointer 委任人 10O$'`  
apportioned pro rata 按比例分摊 ,@.EpbB  
apportionment 分配；分摊 i_
QcC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1'O0`Me>#  
apportionment formula 分摊方程式 w4%AJmt  
apportionment of estate duty 遗产税的分摊 <n^3uXzD  
appraisal 估价；评估 S_\ F
 
appreciable growth 可观增长 -5k2j^r;  
appreciable impact 显着影响 >emcJVYV`[  
appreciable increase 可观增长 3Aj*\e0t  
appreciation 增值；升值 Cv^`&\[SW+  
appreciation against other currencies 相对其他货币升值 FjFwvO_.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Vz"u>BP3~  
appreciation tax 增值税 /;oqf4MF  
appropriation 拨款；拨用；拨付 _~M^ uW^l  
appropriation account 拨款帐目 Lh ap4:  
Appropriation Bill 拨款法案 &&7r+.Y  
appropriation-in-aid system 补助拨款办法 O3qM1-k}S  
approved assets 核准资产 Qf@iU%
G  
approved basket stock 认可一篮子证券 c\.P/~  
approved budget 核准预算 &tE.6^F
 
approved charitable donation 认可慈善捐款 !w2gGy:I>  
approved charitable institution 认可慈善机构 ZnfNQl[  
approved currency 核准货币；认可货币 33a uho  
approved estimates 核准预算 / 3B6Mtb  
approved estimates of expenditure 核准开支预算 cdTsRS;E  
approved overseas insurer 核准海外保险人 DC:)Ysuj  
approved overseas trust company 核准海外信托公司 }V `mp  
approved pooled investment fund 核准汇集投资基金 GEe`ZhG,  
approved provident fund scheme 认可公积金计划 L*]0"E  
approved provision 核准拨款 }}T,W.#%u  
approved redeemable share 核准可赎回股份 TH?9< C-C  
approved regional stock 认可地区性证券 H%}IuHhN)  
approved retirement scheme 认可退休金计划 `78V %\  
approved subordinated loan 核准附属贷款 #YK5WTn5  
arbitrage 套戥；套汇；套利 ~?U*6P)o  
arbitrageur 套戥者；套汇者 KnzsHli,~k  
arbitrary amount 临时款项 F
L=,YP  
arrangement 措施；安排；协定 J4aBPq`  
arrears 欠款 tju|UhP3  
arrears of pay 欠付薪酬 uf'4'  
arrears of revenue 逾期未收税款；逾期未收的帐项 \Fb| {6+  
articles of association 组织章程；组织细则；组织章程细则 `G$1n#&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 51xk>_Hm}|  
ascertainment of profit 确定利润 N1x@-/xa|  
"Asia Clear" “亚洲结算系统”