[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 3S*AxAeg  
allotment notice 股份配售通知；配股通知 Rk6deI]  
allotment of shares 股份分配 ^n1%OzGK#  
allowable 可获宽免；免税的
m)v''`9LU  
allowable business loss 可扣除的营业亏损 1'.7_EQ4T  
allowable expenses 可扣税的支出 \1"'E@+  
allowance 免税额；津贴；备抵；准备金 O.`Jl%  
allowance for debts 债项的免税额 ^3VR-u<O  
allowance for depreciation by wear and tear 耗损折旧免税额 XV3C`:b  
allowance for funeral expenses 殡殓费的免税额 +Hvc_Av''  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E/M_lvQ
 
allowance for repairs and outgoings 修葺及支出方面的免税额 A4C+5R  
allowance to debtor 给债务人的津贴 k%s_0 @  
alteration of capital 资本更改 \Ig68dFf%  
alternate trustee 候补受托人 b[9&l|y^  
amalgamation 合并 XfPFo6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gTl<wo +  
ambit of charges 征税范围；收费范围 9,uhfb^]  
amended valuation 经修订的估值 Fm\"{)
V:b  
American Commodities Exchange 美国商品交易所 >F1kR\!  
American Express Bank Limited 美国运通银行 W>_]dPBS/  
American Stock Exchange 美国证券交易所 Q;11N7+   
amortization 摊销 F{06 _T  
amount due from banks 存放银行同业的款项 Snp|!e  
amount due from banks abroad 存放海外银行同业的款项 }KUd7[
s  
amount due from holding companies 控股公司欠款 f()FY<b  
amount due from local banks 存放本港银行同业的款项 [x= jH>Y  
amount due to banks 银行同业的存款 >r`b_K  
amount due to banks abroad 海外银行同业的存款 :y*NM,s
 
amount due to holding companies 控股公司存款 6E(Qx~iL  
amount due to local banks 本港银行同业的存款 o#) {1<0vg  
amount due to outport banks 外埠银行同业的存款 'c2W}$q  
amount for note issue 发行纸币的款额 **9x?s  
amount of bond 担保契据的款额 Zl 9aDg  
amount of consideration 代价款额 E)Gw0]G  
amount of contribution 供款数额 j',W 64  
amount of indebtedness 负债款额 FZjHw_pP  
amount of principal of the loan 贷款本金额 Z;9>S=w!  
amount of rates chargeable 应征差饷数额 A.<H>=Z#O  
amount of share capital 股本额 ;g{qYj_  
amount of sums assured 承保款额 X%z }VA  
amount of variation 变动幅度 ojYbR<jn9  
amount of vote 拨款数额 mxor1P#|  
amount payable 应付款额 #^m0aB7r  
amount receivable 应收款额 )u))n#P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *I}`dC[  
analysis 分析 S$
KFf=0  
ancillary risk 附属风险 P96pm6H_;  
annual account 周年帐目；周年帐目报表；年度决算；年结 5T sUQc  
annual accounting date 年结日期 8.F~k~srA  
annual allowance 每年免税额；年积金；年度津贴；年津 DZzN>9<)^  
annual balance 年度余额 .MO\uh0N  
annual disposable income 每年可动用收入 %ZHP2j %~  
annual estimates 周年预算 c/c $D;T  
annual fee 年费 N0hE4t  
annual general meeting 周年大会 2,ECYie^  
annual growth rate 年增率；每年增长率 @`\VBW  
annual long-term supplement 长期个案每年补助金 *JggU  
annual pensionable emolument 可供计算退休金的年薪 f0Bto/,>~  
annual report 年报 s4&^D<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U qG .:@T  
annual return 周年报表；周年申报表；每年报税表格 !9 fz(9  
Annual Return Rules 《周年报表规则》 3?Y2L  
annual review of consumer prices 每年消费物价回顾 Gy=B&boZ  
annual roll-forward basis 逐年延展方式 ^C2\`jLMY  
annual salary 年薪 [+O"
<Ua  
annual statement 年度报表；年度决算表 \*=7#Vd  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 l7&$}x-  
annuitant 年金受益人 EC
v)v  
annuity 年金 2]%h$f+  
annuity contract 年金合约 !i=nSqW  
annuity on human life 人寿年金 9 \^|6k,  
antecedent debt 先前的债项 ~]ZpA-*@Ut  
ante-dated cheque 倒填日期支票 wAnb Di{W  
anticipated expenditure 预期开支 v[Kxja;  
anticipated net profit 预期纯利 R<B7K?SxV~  
anticipated revenue 预期收入  i2~  
anti-inflation measure 反通货膨胀措施 C6rg<tCH  
anti-inflationary stance 反通货膨胀立场 Z7 E
  
apparent deficit 表面赤字 JN7k2]{  
apparent financial solvency 表面偿债能力 5`f@> r?  
apparent partner 表面合伙人 Jx'i2&hGN  
application for personal assessment 个人入息课税申请书 '\jd#Kn'h  
application of fund 资金应用 {Z p\^/  
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 )BRKZQN  
appointed actuary 委任精算师 3sd"nR?aX  
appointed auditor 委任核数师；委任审计师 DxJX+.9K9  
appointed trustee 委任的受托人 DY[$"8Kxcp  
appointer 委任人 qCv20#!"|  
apportioned pro rata 按比例分摊 II
q1\khh  
apportionment 分配；分摊 fGmT_C0t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m rX^2SR  
apportionment formula 分摊方程式 =]k {"?j  
apportionment of estate duty 遗产税的分摊 }NsUnbxT  
appraisal 估价；评估 c6Y\n%d&  
appreciable growth 可观增长 .^b;osAU  
appreciable impact 显着影响 znJ'iVf  
appreciable increase 可观增长 fxgr`nC  
appreciation 增值；升值 .7n\d55a  
appreciation against other currencies 相对其他货币升值 np~~mdmRK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^iQn'++
Q  
appreciation tax 增值税 [Y`,qB<B  
appropriation 拨款；拨用；拨付 ETB6f  
appropriation account 拨款帐目 \W%UZs  
Appropriation Bill 拨款法案 dDnf^7q/  
appropriation-in-aid system 补助拨款办法  ngGO0  
approved assets 核准资产 ?&Pg2] g<  
approved basket stock 认可一篮子证券 EM\'GW  
approved budget 核准预算 .L~Nq%g1  
approved charitable donation 认可慈善捐款 _V\Bp=9W  
approved charitable institution 认可慈善机构 : }`-B0  
approved currency 核准货币；认可货币 (ND4Q[*6  
approved estimates 核准预算 -j&Tc`j_  
approved estimates of expenditure 核准开支预算 Un6/e/6,  
approved overseas insurer 核准海外保险人 Z{H5oUk  
approved overseas trust company 核准海外信托公司 '?({;/L  
approved pooled investment fund 核准汇集投资基金 Q[#vTB$f  
approved provident fund scheme 认可公积金计划 8/K!SpM*d  
approved provision 核准拨款 &d'Awvy0  
approved redeemable share 核准可赎回股份 NH0qVQ@A  
approved regional stock 认可地区性证券 ><=gV~7lx  
approved retirement scheme 认可退休金计划 /EG~sR
vl}  
approved subordinated loan 核准附属贷款 [V}S<Xp  
arbitrage 套戥；套汇；套利 DS<}@  
arbitrageur 套戥者；套汇者 h&kZjQ&  
arbitrary amount 临时款项 B
<-
kzt  
arrangement 措施；安排；协定 Ja ,Cvt  
arrears 欠款 nVJPR  
arrears of pay 欠付薪酬 S/ibb&  
arrears of revenue 逾期未收税款；逾期未收的帐项 9aJ%`i  
articles of association 组织章程；组织细则；组织章程细则 ;*,f<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mA{~PpSb  
ascertainment of profit 确定利润 .$#r V?7  
"Asia Clear" “亚洲结算系统”