[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 9_3M}|V$^e  
allotment notice 股份配售通知；配股通知 Bl];^W^P  
allotment of shares 股份分配 rYQ@"o0/Y  
allowable 可获宽免；免税的 b3lpNJ J  
allowable business loss 可扣除的营业亏损 #8jd,I%L  
allowable expenses 可扣税的支出 _O%p{t'q<  
allowance 免税额；津贴；备抵；准备金 (SK 5pU  
allowance for debts 债项的免税额 1`{ib  
allowance for depreciation by wear and tear 耗损折旧免税额 ,be?GAq  
allowance for funeral expenses 殡殓费的免税额 "S:N-Tf%U  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H)Ge#=;ckQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 :\_MA^<  
allowance to debtor 给债务人的津贴 [@Y q^.6t  
alteration of capital 资本更改 nif'l/@"  
alternate trustee 候补受托人 zQ}N mlk  
amalgamation 合并 4 G[ hU4L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QOk"UP  
ambit of charges 征税范围；收费范围 `F8 ;{`a  
amended valuation 经修订的估值 Vz]=J;`Mz  
American Commodities Exchange 美国商品交易所 <v k$eB8EC  
American Express Bank Limited 美国运通银行 z_@zMLs  
American Stock Exchange 美国证券交易所 v!A|n3B]p  
amortization 摊销 YCO:bBmp:  
amount due from banks 存放银行同业的款项 RJ4mlW  
amount due from banks abroad 存放海外银行同业的款项 l$_rA~Mo  
amount due from holding companies 控股公司欠款 mtd
dLd,  
amount due from local banks 存放本港银行同业的款项 l0if#?4\r  
amount due to banks 银行同业的存款 oH0F9*+W  
amount due to banks abroad 海外银行同业的存款 M) XQi/  
amount due to holding companies 控股公司存款 mp3_n:R?  
amount due to local banks 本港银行同业的存款 L$Ar]O)  
amount due to outport banks 外埠银行同业的存款 %W;Gf9.w  
amount for note issue 发行纸币的款额 }F6b ]  
amount of bond 担保契据的款额 bGc|SF<V  
amount of consideration 代价款额 $#3<rcOq  
amount of contribution 供款数额 }yDq\5s Q[  
amount of indebtedness 负债款额 C)p<
M H <  
amount of principal of the loan 贷款本金额 v=1S
  
amount of rates chargeable 应征差饷数额 ArzsZ<\//  
amount of share capital 股本额 #-j! ;?  
amount of sums assured 承保款额 S@NhEc  
amount of variation 变动幅度 6D"`FPC  
amount of vote 拨款数额 xGv,%'
u\  
amount payable 应付款额 t`t:qko  
amount receivable 应收款额 kTc5KHJ7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9R"N#w.U]  
analysis 分析 FKnQwX. 0  
ancillary risk 附属风险 .t[ZXrd|0  
annual account 周年帐目；周年帐目报表；年度决算；年结 Prz+kPP  
annual accounting date 年结日期 @aN=U=  
annual allowance 每年免税额；年积金；年度津贴；年津 EiP&Y,vT  
annual balance 年度余额 P3ev4DL  
annual disposable income 每年可动用收入 !nBm}E7d  
annual estimates 周年预算 }SN44 di(  
annual fee 年费 3l(;Pt-yI  
annual general meeting 周年大会 ?mfWm{QTt  
annual growth rate 年增率；每年增长率 bK$D lBZ  
annual long-term supplement 长期个案每年补助金
@<TZH  
annual pensionable emolument 可供计算退休金的年薪 C|IQM4  
annual report 年报 gdFoTcHgO|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8kM0  
annual return 周年报表；周年申报表；每年报税表格 X8n/XG~_  
Annual Return Rules 《周年报表规则》 | 4oM+n ;Y  
annual review of consumer prices 每年消费物价回顾 _QUu'zJ  
annual roll-forward basis 逐年延展方式 as|c`4r\O  
annual salary 年薪  zn;Hs]G  
annual statement 年度报表；年度决算表 )/T$H|  
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 * r4/|.l  
annuitant 年金受益人 :F w"u4WI  
annuity 年金 _6S b.9m  
annuity contract 年金合约 1S]gD&V  
annuity on human life 人寿年金  [Ro0eH  
antecedent debt 先前的债项 m<,G:?RM  
ante-dated cheque 倒填日期支票 akc"}+-oX  
anticipated expenditure 预期开支 ~eOj:H  
anticipated net profit 预期纯利 A.C278^O8  
anticipated revenue 预期收入 \g:qQ*.  
anti-inflation measure 反通货膨胀措施 '[yqi1 &  
anti-inflationary stance 反通货膨胀立场 Q1I_=fT  
apparent deficit 表面赤字 IL2Gsj)M  
apparent financial solvency 表面偿债能力 -1r&s  
apparent partner 表面合伙人 Nk7eiQ  
application for personal assessment 个人入息课税申请书 SAE'?_  
application of fund 资金应用 .6 ?>t!&W  
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 FDd>(!>  
appointed actuary 委任精算师 )C01fZ
hD  
appointed auditor 委任核数师；委任审计师 {}J@+Zsi  
appointed trustee 委任的受托人 r~G]2 *3  
appointer 委任人 ,dj*p,J  
apportioned pro rata 按比例分摊 .m]=JC5'  
apportionment 分配；分摊 OQL09u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'UvS3]bSYW  
apportionment formula 分摊方程式 ['Y+z2k  
apportionment of estate duty 遗产税的分摊 Rp`_Grcd  
appraisal 估价；评估 yK%GsCJd:  
appreciable growth 可观增长 ZH$sMh<xg  
appreciable impact 显着影响 $,QpSK`9i  
appreciable increase 可观增长 "X{aS}  
appreciation 增值；升值 t3#H@0<  
appreciation against other currencies 相对其他货币升值 U_}A{bFG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n@07$lY@;  
appreciation tax 增值税 o&XMgY~  
appropriation 拨款；拨用；拨付 Neo^C_[vN  
appropriation account 拨款帐目 Y zBA{FE  
Appropriation Bill 拨款法案 97]a-)SA  
appropriation-in-aid system 补助拨款办法 A{8K#@!  
approved assets 核准资产 #?$'nya*u  
approved basket stock 认可一篮子证券 s{z~Axup-  
approved budget 核准预算 o,Tr^e$  
approved charitable donation 认可慈善捐款 Q+!
0)pG5#  
approved charitable institution 认可慈善机构 _D2bGZN  
approved currency 核准货币；认可货币 D _bkUR1  
approved estimates 核准预算 Id.Z[owC`Y  
approved estimates of expenditure 核准开支预算 C >:/(O  
approved overseas insurer 核准海外保险人 lA.;ZD!  
approved overseas trust company 核准海外信托公司 :Hf0Qx6  
approved pooled investment fund 核准汇集投资基金 @`kiEg'Q  
approved provident fund scheme 认可公积金计划 >NH4A_  
approved provision 核准拨款 =(|xU?OL  
approved redeemable share 核准可赎回股份 >Z2,^5P{  
approved regional stock 认可地区性证券 I>kiah*  
approved retirement scheme 认可退休金计划 n(Q\',C  
approved subordinated loan 核准附属贷款 :<N6i/  
arbitrage 套戥；套汇；套利 <nb3~z1  
arbitrageur 套戥者；套汇者 {KU.  
arbitrary amount 临时款项 ?9(o*lp  
arrangement 措施；安排；协定 U7]<U-.&  
arrears 欠款 S[L#M;n  
arrears of pay 欠付薪酬 1A?\BJ"  
arrears of revenue 逾期未收税款；逾期未收的帐项 \=w' HZH#+  
articles of association 组织章程；组织细则；组织章程细则 G+hF [b44'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J~iOP  
ascertainment of profit 确定利润 +w k]iH  
"Asia Clear" “亚洲结算系统”