[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 MLV]+H[mt  
allotment notice 股份配售通知；配股通知 { 4j<X5V  
allotment of shares 股份分配 }rJqMZ]w  
allowable 可获宽免；免税的 8'Q+%{?1t  
allowable business loss 可扣除的营业亏损 2U[/"JL  
allowable expenses 可扣税的支出 R|RGoGE6g  
allowance 免税额；津贴；备抵；准备金 E:9RskI  
allowance for debts 债项的免税额 m~+.vk  
allowance for depreciation by wear and tear 耗损折旧免税额 fz|*Plv  
allowance for funeral expenses 殡殓费的免税额 &u:U"j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &MX&5@ Vu  
allowance for repairs and outgoings 修葺及支出方面的免税额 oO tjG3B({  
allowance to debtor 给债务人的津贴 /(~ HHNnh  
alteration of capital 资本更改 %g7j7$c  
alternate trustee 候补受托人 )zWu\JRp  
amalgamation 合并 12 )  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 
1O Ft}>1  
ambit of charges 征税范围；收费范围 I;XM4a  
amended valuation 经修订的估值 ?*~ ~O
k  
American Commodities Exchange 美国商品交易所 l iY/BkpH  
American Express Bank Limited 美国运通银行 W>' DQB  
American Stock Exchange 美国证券交易所 YHN6/k7H  
amortization 摊销 Sqp9
1[,  
amount due from banks 存放银行同业的款项 F[coa5  
amount due from banks abroad 存放海外银行同业的款项 l3u [  
amount due from holding companies 控股公司欠款 !S<p"   
amount due from local banks 存放本港银行同业的款项 )P7oL.)  
amount due to banks 银行同业的存款 QO$18MBcc  
amount due to banks abroad 海外银行同业的存款 'cCM[P+  
amount due to holding companies 控股公司存款 /[Nkk)8-  
amount due to local banks 本港银行同业的存款 w8+phN(-M  
amount due to outport banks 外埠银行同业的存款 r`ftflNh(  
amount for note issue 发行纸币的款额 _Q #[IH9  
amount of bond 担保契据的款额 9vi+[3s/=;  
amount of consideration 代价款额 [ (Y@  
amount of contribution 供款数额 #IppjaPl8  
amount of indebtedness 负债款额 "A[.7w  
amount of principal of the loan 贷款本金额 p_xJKQS  
amount of rates chargeable 应征差饷数额 AIP0PJI3  
amount of share capital 股本额 R UCUEo63  
amount of sums assured 承保款额 lGet)/w;c  
amount of variation 变动幅度 -.)f~#8  
amount of vote 拨款数额 =n.&N   
amount payable 应付款额 }Q[U4G  
amount receivable 应收款额 &x (D%+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 un\o&0}  
analysis 分析 ^E, #}cW  
ancillary risk 附属风险 r6D3u(kMb  
annual account 周年帐目；周年帐目报表；年度决算；年结 Cno[:iom  
annual accounting date 年结日期 oJVdFE  
annual allowance 每年免税额；年积金；年度津贴；年津 \HD:#a  
annual balance 年度余额 "'+/ax[{  
annual disposable income 每年可动用收入 5aVZ"h"  
annual estimates 周年预算 .D7Gog3^<  
annual fee 年费 ,wr5DQ  
annual general meeting 周年大会 {dh@|BzsbH  
annual growth rate 年增率；每年增长率 Eb,M + c?  
annual long-term supplement 长期个案每年补助金 9a:(ab'  
annual pensionable emolument 可供计算退休金的年薪 pvWNiW:~k  
annual report 年报 -R9{Ak  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7LaRFL.,kO  
annual return 周年报表；周年申报表；每年报税表格 "Ml#,kU<T  
Annual Return Rules 《周年报表规则》 0}Kyj"-3  
annual review of consumer prices 每年消费物价回顾 (;Bh 7Ft  
annual roll-forward basis 逐年延展方式 {
_>XsB  
annual salary 年薪 Yi-,Pb?   
annual statement 年度报表；年度决算表 ./tZ*sP:  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 p*jH5h cy  
annuitant 年金受益人 2(Xu?W 7d  
annuity 年金 asW W@E  
annuity contract 年金合约 U4"&T,'lTL  
annuity on human life 人寿年金 uKY1AC__  
antecedent debt 先前的债项 iqF|IVPoi  
ante-dated cheque 倒填日期支票 Yl 1l$[A
$  
anticipated expenditure 预期开支 1q ZnyJ  
anticipated net profit 预期纯利 Vf(..
8  
anticipated revenue 预期收入 ZXj*Vu$_4  
anti-inflation measure 反通货膨胀措施 Ga^:y=m  
anti-inflationary stance 反通货膨胀立场 ,\T`gh  
apparent deficit 表面赤字 F.Bij8\  
apparent financial solvency 表面偿债能力 e[Z-&'  
apparent partner 表面合伙人 (Ms0pm-#t  
application for personal assessment 个人入息课税申请书 *>GRU8_}  
application of fund 资金应用 p=[I;U-#H  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 6 {`J I  
appointed actuary 委任精算师 fHuWBC_YO  
appointed auditor 委任核数师；委任审计师 uxX 3wY;M  
appointed trustee 委任的受托人 {iQ4jJ`n  
appointer 委任人 B$q5/L$
}  
apportioned pro rata 按比例分摊 oh:.iL}j  
apportionment 分配；分摊 ZKS]BbMZa  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <\d`}A:&  
apportionment formula 分摊方程式 Rto/-I0l  
apportionment of estate duty 遗产税的分摊 A)#Fyde  
appraisal 估价；评估 &?j\=%  
appreciable growth 可观增长 B90fUK2g  
appreciable impact 显着影响 H.Z<T{y;  
appreciable increase 可观增长 1Si$Q  
appreciation 增值；升值 vgn,ZcX  
appreciation against other currencies 相对其他货币升值 6/0bis H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iII%!f?{[  
appreciation tax 增值税 2`V0k.$?p  
appropriation 拨款；拨用；拨付 1#zD7
b~  
appropriation account 拨款帐目 H-% B<7  
Appropriation Bill 拨款法案 bdBLfWe  
appropriation-in-aid system 补助拨款办法 n"I{aJ]K  
approved assets 核准资产 @E> rqI;`  
approved basket stock 认可一篮子证券 xjYH[PgfX  
approved budget 核准预算 R2Q1Rk#  
approved charitable donation 认可慈善捐款 n482?Wp  
approved charitable institution 认可慈善机构 {(d 6of`C_  
approved currency 核准货币；认可货币 Lu71Qdu09  
approved estimates 核准预算 D4{ <~/oBv  
approved estimates of expenditure 核准开支预算 V>4v6)N  
approved overseas insurer 核准海外保险人 Gfepm$*%  
approved overseas trust company 核准海外信托公司 5z.Y}  
approved pooled investment fund 核准汇集投资基金 Q ~eh_>"  
approved provident fund scheme 认可公积金计划 0\1g-kc!v  
approved provision 核准拨款 iML?`%/vN  
approved redeemable share 核准可赎回股份 Ih5CtcE1'd  
approved regional stock 认可地区性证券 I#(?xHx  
approved retirement scheme 认可退休金计划 r+a0.  
approved subordinated loan 核准附属贷款 MdnapxuS  
arbitrage 套戥；套汇；套利 XS>( Bu  
arbitrageur 套戥者；套汇者 u&j_;Y!6  
arbitrary amount 临时款项 L7yEgYB  
arrangement 措施；安排；协定 K;R!>p}t  
arrears 欠款 rwpH9\GE  
arrears of pay 欠付薪酬 3'55!DE  
arrears of revenue 逾期未收税款；逾期未收的帐项 'qoaMJxN`  
articles of association 组织章程；组织细则；组织章程细则 `nd$6i^#W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &'m&'wDt:  
ascertainment of profit 确定利润 Jn\>Sz(96  
"Asia Clear" “亚洲结算系统”