[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 io%WV%1_  
allotment notice 股份配售通知；配股通知 ~Ap.#VIc'  
allotment of shares 股份分配 ^ >JAl<k  
allowable 可获宽免；免税的 q4=Gj`\43  
allowable business loss 可扣除的营业亏损 JN)@bP  
allowable expenses 可扣税的支出 +txFd
c  
allowance 免税额；津贴；备抵；准备金 !0!m |^c5  
allowance for debts 债项的免税额 K~Nx;{{d  
allowance for depreciation by wear and tear 耗损折旧免税额 VUnO&zV{  
allowance for funeral expenses 殡殓费的免税额 %;/?DQU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~ES6Qw`Oe  
allowance for repairs and outgoings 修葺及支出方面的免税额 +i^@QNOa  
allowance to debtor 给债务人的津贴 7IkNS  
alteration of capital 资本更改 ;O8'vp  
alternate trustee 候补受托人 0h/bC)z  
amalgamation 合并 cQ}
3? v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
f$1&)1W[  
ambit of charges 征税范围；收费范围 ^x2zMB\t  
amended valuation 经修订的估值 hhWIwR  
American Commodities Exchange 美国商品交易所 XX&4OV,^%D  
American Express Bank Limited 美国运通银行 eFKF9m  
American Stock Exchange 美国证券交易所 O{^8dwg  
amortization 摊销 L7\V^f%yCm  
amount due from banks 存放银行同业的款项 7}#zF]vHNi  
amount due from banks abroad 存放海外银行同业的款项 = sZ58xA  
amount due from holding companies 控股公司欠款 ,/2&HZd  
amount due from local banks 存放本港银行同业的款项 P^[eTR*?  
amount due to banks 银行同业的存款 7md,!|m
 
amount due to banks abroad 海外银行同业的存款 Lmsc~~  
amount due to holding companies 控股公司存款 CCDU5l$$  
amount due to local banks 本港银行同业的存款 BK 3oNDy  
amount due to outport banks 外埠银行同业的存款 B70 3{k  
amount for note issue 发行纸币的款额 #No3}O;"g  
amount of bond 担保契据的款额 .fFXH  
amount of consideration 代价款额 Fz11/sKz  
amount of contribution 供款数额 Sf*1Z~P|  
amount of indebtedness 负债款额 J4?i\wD:  
amount of principal of the loan 贷款本金额 ,="hI:*<  
amount of rates chargeable 应征差饷数额 Th_PmkvC  
amount of share capital 股本额 M c,3j~i  
amount of sums assured 承保款额 6}l[ %8  
amount of variation 变动幅度 @cB7tY*Ski  
amount of vote 拨款数额 0\z Y?UUww  
amount payable 应付款额 PH. g+u=v  
amount receivable 应收款额 (^
pIB~.z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \uPyvA=  
analysis 分析 :A7\eN5  
ancillary risk 附属风险 MB7`'W
  
annual account 周年帐目；周年帐目报表；年度决算；年结 ] M`%@ps  
annual accounting date 年结日期 8+i=u" <  
annual allowance 每年免税额；年积金；年度津贴；年津 3c%_RI.  
annual balance 年度余额 9U>OeTh(  
annual disposable income 每年可动用收入 r[g  
annual estimates 周年预算 j+9;Rvt2  
annual fee 年费 {
x{~%)-  
annual general meeting 周年大会 R_W6}  
annual growth rate 年增率；每年增长率 C19}Y4r:  
annual long-term supplement 长期个案每年补助金 NC%96gfD  
annual pensionable emolument 可供计算退休金的年薪 ] f{3_M[  
annual report 年报 JR_%v=n~x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s P oh\n  
annual return 周年报表；周年申报表；每年报税表格 @AtJO>w  
Annual Return Rules 《周年报表规则》 sZx`u+  
annual review of consumer prices 每年消费物价回顾 12VIP-ABK  
annual roll-forward basis 逐年延展方式 'B:8tv  
annual salary 年薪 O!!N@Q2g  
annual statement 年度报表；年度决算表 t!-\ :8n  
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 N TcojA{V$  
annuitant 年金受益人 dBw7l}  
annuity 年金 3{)!T;Wd  
annuity contract 年金合约 \sz*M B  
annuity on human life 人寿年金 3n,jrX75u  
antecedent debt 先前的债项 1etT."  
ante-dated cheque 倒填日期支票 P!Brw72  
anticipated expenditure 预期开支 4VF4
8  
anticipated net profit 预期纯利 'ZJb`  
anticipated revenue 预期收入 IwXWtVL  
anti-inflation measure 反通货膨胀措施 > ^=n|%  
anti-inflationary stance 反通货膨胀立场 X1HEeJ|  
apparent deficit 表面赤字 ftvu69f  
apparent financial solvency 表面偿债能力 eL>wKu:r  
apparent partner 表面合伙人 {yv_Ni*6!  
application for personal assessment 个人入息课税申请书 ,4S[<(T"  
application of fund 资金应用 h/oun2C  
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 XHxJzYMc  
appointed actuary 委任精算师 O|S,="h"}  
appointed auditor 委任核数师；委任审计师 9

N `WT=  
appointed trustee 委任的受托人 :pM)I5MN[  
appointer 委任人 oP`:NCj\9  
apportioned pro rata 按比例分摊 [(2^oTSRaq  
apportionment 分配；分摊 +m]-)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %%F,G  
apportionment formula 分摊方程式 X1d{7H8A2  
apportionment of estate duty 遗产税的分摊 FShUw+y  
appraisal 估价；评估 b}fC' h  
appreciable growth 可观增长 =@ acg0  
appreciable impact 显着影响 "b402"&  
appreciable increase 可观增长 )H@<A93  
appreciation 增值；升值 `+T 2IPN  
appreciation against other currencies 相对其他货币升值 >;XtJJS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X&HYWH'@,  
appreciation tax 增值税 ~r?tFE*+  
appropriation 拨款；拨用；拨付 bfpeK>T  
appropriation account 拨款帐目 >-\^)z  
Appropriation Bill 拨款法案 JN:L%If  
appropriation-in-aid system 补助拨款办法 0J^Z)U>j  
approved assets 核准资产 yKuZJXG Vo  
approved basket stock 认可一篮子证券 G
k+R,:  
approved budget 核准预算 { TI,|'>5[  
approved charitable donation 认可慈善捐款 9+MW13?  
approved charitable institution 认可慈善机构 ZJW8S  
approved currency 核准货币；认可货币 pfu"vo(t_  
approved estimates 核准预算 m_Pk$Vwx  
approved estimates of expenditure 核准开支预算 ,}\LC;31,  
approved overseas insurer 核准海外保险人 I{0cnq/  
approved overseas trust company 核准海外信托公司 yZ{N$ch5b  
approved pooled investment fund 核准汇集投资基金 1X2|jj  
approved provident fund scheme 认可公积金计划 b 1>]?.  
approved provision 核准拨款 X $V_  
approved redeemable share 核准可赎回股份 S!#5  
approved regional stock 认可地区性证券 ]zVQL_%,  
approved retirement scheme 认可退休金计划 )5n0P Zi  
approved subordinated loan 核准附属贷款 M*bsA/Z  
arbitrage 套戥；套汇；套利 V dvj*I
 
arbitrageur 套戥者；套汇者 ,"5HJA4  
arbitrary amount 临时款项 j Jw  
arrangement 措施；安排；协定 \pkK >R  
arrears 欠款 R<_VWPlj  
arrears of pay 欠付薪酬 t\LE\[XM>  
arrears of revenue 逾期未收税款；逾期未收的帐项 ovOV&Zt  
articles of association 组织章程；组织细则；组织章程细则 5L<A7^j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7D,nxx(`  
ascertainment of profit 确定利润 @GD $KR9  
"Asia Clear" “亚洲结算系统”