[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 r -uu`=,  
allotment notice 股份配售通知；配股通知 /}5)[9GC  
allotment of shares 股份分配 !!~ r1)zN  
allowable 可获宽免；免税的 hN!{/Gc|  
allowable business loss 可扣除的营业亏损 :8?l=B9("g  
allowable expenses 可扣税的支出 O8LIKD_I[  
allowance 免税额；津贴；备抵；准备金 eX0[C0#  
allowance for debts 债项的免税额 T @n};,SQ  
allowance for depreciation by wear and tear 耗损折旧免税额 [Qqs s8a  
allowance for funeral expenses 殡殓费的免税额 @%^h|g8>Fu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 98UI]? 4  
allowance for repairs and outgoings 修葺及支出方面的免税额 Kzwe36O;?  
allowance to debtor 给债务人的津贴 &u(pBr8B  
alteration of capital 资本更改 7--E$!9O,  
alternate trustee 候补受托人 gf/<sH2}  
amalgamation 合并 EKmn@S-&P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #VZ js`d6  
ambit of charges 征税范围；收费范围 8N`Rf;BM  
amended valuation 经修订的估值 (!Fu5m=<8  
American Commodities Exchange 美国商品交易所 u|Ng>lU  
American Express Bank Limited 美国运通银行 e_1L J  
American Stock Exchange 美国证券交易所 jgfr_"@A  
amortization 摊销 j& L@L.d  
amount due from banks 存放银行同业的款项 }0OQm?xh  
amount due from banks abroad 存放海外银行同业的款项 @CC 6`D  
amount due from holding companies 控股公司欠款 TEC#owz  
amount due from local banks 存放本港银行同业的款项 RgzzbW  
amount due to banks 银行同业的存款 gaE8\JSr  
amount due to banks abroad 海外银行同业的存款 jRW@$ <mG  
amount due to holding companies 控股公司存款 "`* >co6r  
amount due to local banks 本港银行同业的存款 F-D$Y?m  
amount due to outport banks 外埠银行同业的存款 iN5[x{^t  
amount for note issue 发行纸币的款额 TR'_v[uK3  
amount of bond 担保契据的款额 # `@jVX0  
amount of consideration 代价款额 jk%H+<FU`  
amount of contribution 供款数额 xb&,9Lxd|  
amount of indebtedness 负债款额 o9OCgP`Y  
amount of principal of the loan 贷款本金额  nM99AW  
amount of rates chargeable 应征差饷数额 +\>op,_9I  
amount of share capital 股本额 hE4qs~YB!  
amount of sums assured 承保款额 NpS =_QeNw  
amount of variation 变动幅度 J!@R0
U.  
amount of vote 拨款数额 Y&$puiH-j  
amount payable 应付款额 aTBFF  
amount receivable 应收款额 \[wbJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cSmy M~[  
analysis 分析 ]?Q<lMG  
ancillary risk 附属风险 6DC+8I<  
annual account 周年帐目；周年帐目报表；年度决算；年结 Mh@
n>+IR  
annual accounting date 年结日期 pK0@H"$8  
annual allowance 每年免税额；年积金；年度津贴；年津 gYmO4/c,  
annual balance 年度余额 -N A2+].  
annual disposable income 每年可动用收入 @r\{iSg&g.  
annual estimates 周年预算 IL"N_ux~w~  
annual fee 年费 ,!P}Y[|  
annual general meeting 周年大会 JX#0<U|L  
annual growth rate 年增率；每年增长率 \\`(x:\  
annual long-term supplement 长期个案每年补助金 Lw<.QMN%f  
annual pensionable emolument 可供计算退休金的年薪 CKC5S^Mx  
annual report 年报 cV4Y= &  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^RYq !l$  
annual return 周年报表；周年申报表；每年报税表格 U7-*]i
k  
Annual Return Rules 《周年报表规则》 4Wa*Pcj  
annual review of consumer prices 每年消费物价回顾 8T"kQB.Zv  
annual roll-forward basis 逐年延展方式 @\a~5CLN  
annual salary 年薪 (N`GvB7;  
annual statement 年度报表；年度决算表 r5NH*\Q  
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 LbR'nG{J  
annuitant 年金受益人 +R;s<pZ^  
annuity 年金 Uyd'uC  
annuity contract 年金合约 A!R'/m'VG  
annuity on human life 人寿年金 t~8H~%T>v  
antecedent debt 先前的债项 3h}i="i  
ante-dated cheque 倒填日期支票 M6].V*k'2  
anticipated expenditure 预期开支 \=o0MR  
anticipated net profit 预期纯利 \[ 4y  
anticipated revenue 预期收入 |n~,{=  
anti-inflation measure 反通货膨胀措施 Af`Tr6)  
anti-inflationary stance 反通货膨胀立场 ]oC"gWDYu  
apparent deficit 表面赤字 e-b>  
apparent financial solvency 表面偿债能力 $ k_6  
apparent partner 表面合伙人 A>_,tt  
application for personal assessment 个人入息课税申请书 Tf('iZ2+  
application of fund 资金应用 `O0y8  
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 ACpecG  
appointed actuary 委任精算师 -x|!?u5F  
appointed auditor 委任核数师；委任审计师 amWKykVS5  
appointed trustee 委任的受托人 Gz(l~!n~a  
appointer 委任人 eDvh3Y<D  
apportioned pro rata 按比例分摊 32`Z3-  
apportionment 分配；分摊 >B;KpO"+m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {xh5s<uOj  
apportionment formula 分摊方程式 @3bVjQ`4f  
apportionment of estate duty 遗产税的分摊 vb}c)w dp?  
appraisal 估价；评估  {@k , e  
appreciable growth 可观增长 @ 'U`a4  
appreciable impact 显着影响 =T1Xfib  
appreciable increase 可观增长 Np/vPa
Ak  
appreciation 增值；升值 F@zTz54t  
appreciation against other currencies 相对其他货币升值 F_4Et  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RF~G{wz  
appreciation tax 增值税 ;^|):x+O  
appropriation 拨款；拨用；拨付 ]EG8+K6  
appropriation account 拨款帐目 m7i(0 jd +  
Appropriation Bill 拨款法案 : t
/0  
appropriation-in-aid system 补助拨款办法 Hx!eCTO:*  
approved assets 核准资产 [6Sk>j  
approved basket stock 认可一篮子证券 Tr;.O?@{t}  
approved budget 核准预算 B![:fiR`  
approved charitable donation 认可慈善捐款 .i^@v<+  
approved charitable institution 认可慈善机构 ,Z} ST|$u  
approved currency 核准货币；认可货币 W_,7hvE?"H  
approved estimates 核准预算 ~ H/Zi BL@  
approved estimates of expenditure 核准开支预算 k;)mc+ ~+  
approved overseas insurer 核准海外保险人 6~x
a^3G:  
approved overseas trust company 核准海外信托公司 [70 5[  
approved pooled investment fund 核准汇集投资基金 Y/T-q<ag8  
approved provident fund scheme 认可公积金计划 =d]}7PO~  
approved provision 核准拨款 m_
,Jbf  
approved redeemable share 核准可赎回股份 MH0wpHz  
approved regional stock 认可地区性证券 .L]5,#2([  
approved retirement scheme 认可退休金计划 i'\-Y]?[  
approved subordinated loan 核准附属贷款 2b-g`60<  
arbitrage 套戥；套汇；套利 S\!vDtD@  
arbitrageur 套戥者；套汇者 $1Zr.ERL|(  
arbitrary amount 临时款项 bW=3X- )  
arrangement 措施；安排；协定 7PBE(d%m  
arrears 欠款 m9+?>/R  
arrears of pay 欠付薪酬 emB<{kOkw  
arrears of revenue 逾期未收税款；逾期未收的帐项 xvomn`X1  
articles of association 组织章程；组织细则；组织章程细则 \&ki79Ly-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,+I]\ZeO  
ascertainment of profit 确定利润 0Ng?U+6  
"Asia Clear" “亚洲结算系统”