[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 }u38:(^`ai  
allotment notice 股份配售通知；配股通知 x Q@&W
;  
allotment of shares 股份分配 xuw//F  
allowable 可获宽免；免税的 &8IWDx.7}  
allowable business loss 可扣除的营业亏损 -zkW\O[  
allowable expenses 可扣税的支出 $@lq}FQ%  
allowance 免税额；津贴；备抵；准备金 N}eU.#L  
allowance for debts 债项的免税额 VGkW3Nt0  
allowance for depreciation by wear and tear 耗损折旧免税额 e_;%F`  
allowance for funeral expenses 殡殓费的免税额 D>,$c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4'd;'SvF  
allowance for repairs and outgoings 修葺及支出方面的免税额 }UJdE#4  
allowance to debtor 给债务人的津贴 @#G6z`,  
alteration of capital 资本更改 ]
Hv*^B
ak  
alternate trustee 候补受托人 ,APGPE}I[  
amalgamation 合并 oX%P sS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \emT:Frb  
ambit of charges 征税范围；收费范围 9`hpa-m@  
amended valuation 经修订的估值 \1eKY^)2  
American Commodities Exchange 美国商品交易所 iT)2 ?I6!  
American Express Bank Limited 美国运通银行 \" 5F;J  
American Stock Exchange 美国证券交易所 ZlwcwoPib  
amortization 摊销 s8/ozaeo  
amount due from banks 存放银行同业的款项 38zR\@'j]4  
amount due from banks abroad 存放海外银行同业的款项 vV\/pu8  
amount due from holding companies 控股公司欠款 N6-2*ES  
amount due from local banks 存放本港银行同业的款项 WVB E>TB  
amount due to banks 银行同业的存款 |
hZ|+7  
amount due to banks abroad 海外银行同业的存款 eB}
sg4  
amount due to holding companies 控股公司存款 x );?jxd  
amount due to local banks 本港银行同业的存款 O sHk AI  
amount due to outport banks 外埠银行同业的存款 FCjYTGA  
amount for note issue 发行纸币的款额 r!-L`
GUm  
amount of bond 担保契据的款额 }lrfO_  
amount of consideration 代价款额 6+{nw}e8  
amount of contribution 供款数额 AVdd?Ew  
amount of indebtedness 负债款额 reD[j,i&t.  
amount of principal of the loan 贷款本金额 D8<0zxc=(  
amount of rates chargeable 应征差饷数额 @et3}-c  
amount of share capital 股本额 oIu,rjb  
amount of sums assured 承保款额
gFH;bZU  
amount of variation 变动幅度 oPCIlH  
amount of vote 拨款数额 B7x"ef  
amount payable 应付款额 e!L sc3@  
amount receivable 应收款额 CC]@`R5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4w3V!K8  
analysis 分析 ivDG3>"JG  
ancillary risk 附属风险 k[^}ld[  
annual account 周年帐目；周年帐目报表；年度决算；年结 [1[[$ Dr  
annual accounting date 年结日期 ~ 33@H  
annual allowance 每年免税额；年积金；年度津贴；年津 ^.><t+tM  
annual balance 年度余额 Yg:74; .  
annual disposable income 每年可动用收入 AyI}LQm]u  
annual estimates 周年预算 !:!@dC%8_  
annual fee 年费 @)!1#^(}%  
annual general meeting 周年大会  joSr,'x  
annual growth rate 年增率；每年增长率 ` wsMybe#  
annual long-term supplement 长期个案每年补助金 _4x[}e7KF  
annual pensionable emolument 可供计算退休金的年薪 1v8:,!C  
annual report 年报 NnSI)*%'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O#89M%  
annual return 周年报表；周年申报表；每年报税表格 El8.D3  
Annual Return Rules 《周年报表规则》 85d7IB{28  
annual review of consumer prices 每年消费物价回顾 rym\5 `)  
annual roll-forward basis 逐年延展方式 ybuSqFy`$  
annual salary 年薪 z2EI"'4\9  
annual statement 年度报表；年度决算表 ysw6hVb  
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 J*W;{Vty  
annuitant 年金受益人 D9pxe qf+=  
annuity 年金 IWbp^l+!t  
annuity contract 年金合约 {)dEO0 p  
annuity on human life 人寿年金 C #u)$Ds  
antecedent debt 先前的债项 Wb
-'E%K  
ante-dated cheque 倒填日期支票 2l}FgD  
anticipated expenditure 预期开支 3=eGS  
anticipated net profit 预期纯利 9FR1Bruf  
anticipated revenue 预期收入 2%No>w}/2  
anti-inflation measure 反通货膨胀措施 Ee?K|_\${  
anti-inflationary stance 反通货膨胀立场 9zGKQ|X)  
apparent deficit 表面赤字 vp}>#&  
apparent financial solvency 表面偿债能力 cDh4@V  
apparent partner 表面合伙人 ~bm2_/RL  
application for personal assessment 个人入息课税申请书 Dg2#Gv0B  
application of fund 资金应用 j2v[-N4 {J  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 }5c'ui!3H  
appointed actuary 委任精算师 ThiPT|5u  
appointed auditor 委任核数师；委任审计师 OuJy$e  
appointed trustee 委任的受托人 :!it7vZ  
appointer 委任人 ObHz+qRG  
apportioned pro rata 按比例分摊 (H|d 3  
apportionment 分配；分摊 E9+O\"e9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l`w|o  
apportionment formula 分摊方程式 CIs1*:Q9  
apportionment of estate duty 遗产税的分摊 SoON@h/  
appraisal 估价；评估 *ytd.^@r  
appreciable growth 可观增长 U Bk 5O&  
appreciable impact 显着影响 MxvxY,~{0  
appreciable increase 可观增长 6W#F Ss~  
appreciation 增值；升值 A.cZa  
appreciation against other currencies 相对其他货币升值 { 'mY>s7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VBj;2~Xj4h  
appreciation tax 增值税 EO!cv,[a  
appropriation 拨款；拨用；拨付 \?]HqPibx  
appropriation account 拨款帐目 {m*J95[   
Appropriation Bill 拨款法案 l\l]9Z6%  
appropriation-in-aid system 补助拨款办法 u$`x]K=Zsm  
approved assets 核准资产 LYo7?rp  
approved basket stock 认可一篮子证券 Sy7^;/(ZZ  
approved budget 核准预算 `uJ l<kHI  
approved charitable donation 认可慈善捐款 z&/ o  
approved charitable institution 认可慈善机构 g&(~MD2{  
approved currency 核准货币；认可货币 gJcL{]  
approved estimates 核准预算 FXwK9 %  
approved estimates of expenditure 核准开支预算 b(rBha|  
approved overseas insurer 核准海外保险人 xg%]\#  
approved overseas trust company 核准海外信托公司 lNnbd?D8  
approved pooled investment fund 核准汇集投资基金 {_gj>n(1  
approved provident fund scheme 认可公积金计划 {(:)  
approved provision 核准拨款 (HD>vNha1  
approved redeemable share 核准可赎回股份 )ZT0zIG  
approved regional stock 认可地区性证券 U=?"j-wN  
approved retirement scheme 认可退休金计划 vT<wd
#  
approved subordinated loan 核准附属贷款 z\ $>k_  
arbitrage 套戥；套汇；套利 d:WhP_rK9  
arbitrageur 套戥者；套汇者 |4*2xDcl  
arbitrary amount 临时款项 jc.Uh9Kc  
arrangement 措施；安排；协定 5v-;*  
arrears 欠款 +? g,&NE  
arrears of pay 欠付薪酬 G6ES]  
arrears of revenue 逾期未收税款；逾期未收的帐项 1|$Rzt%ge  
articles of association 组织章程；组织细则；组织章程细则 RloPP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 lcJumV=%>  
ascertainment of profit 确定利润 1Owk Ly,P  
"Asia Clear" “亚洲结算系统”