[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 /I@nPH <y  
allotment notice 股份配售通知；配股通知 o'S&YD  
allotment of shares 股份分配 " ]|I;I"b  
allowable 可获宽免；免税的 4#H~g @  
allowable business loss 可扣除的营业亏损 C]{:>= K  
allowable expenses 可扣税的支出 k[3J5 4`g1  
allowance 免税额；津贴；备抵；准备金 VY }?Nb<&  
allowance for debts 债项的免税额 "Xq.b"N{*  
allowance for depreciation by wear and tear 耗损折旧免税额 ,1+AfI  
allowance for funeral expenses 殡殓费的免税额 u'"VbW3u n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p7y8/m\6  
allowance for repairs and outgoings 修葺及支出方面的免税额 'LY.7cW  
allowance to debtor 给债务人的津贴 S0+nQM%  
alteration of capital 资本更改 NbyVBl0=  
alternate trustee 候补受托人 Vm NCknG  
amalgamation 合并 G5~ Jp#uA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )LESdX  
ambit of charges 征税范围；收费范围 iYE:o{  
amended valuation 经修订的估值 r@;n \  
American Commodities Exchange 美国商品交易所 CFqteY"  
American Express Bank Limited 美国运通银行 ^VCgc>x;  
American Stock Exchange 美国证券交易所 fv?vO2
nj  
amortization 摊销 Ar@" K!TS  
amount due from banks 存放银行同业的款项 Ms8&$  
amount due from banks abroad 存放海外银行同业的款项 8:V:^`KaSs  
amount due from holding companies 控股公司欠款 5x";}Vp>P  
amount due from local banks 存放本港银行同业的款项
~5e)h_y  
amount due to banks 银行同业的存款 m4FT^^3yE  
amount due to banks abroad 海外银行同业的存款 k`H#u,&  
amount due to holding companies 控股公司存款 9Yg=4>#$  
amount due to local banks 本港银行同业的存款 0zR4Kj7EE  
amount due to outport banks 外埠银行同业的存款 96Kv!  
amount for note issue 发行纸币的款额 $J8?!Xg  
amount of bond 担保契据的款额 5v:c@n  
amount of consideration 代价款额 g~EJja;  
amount of contribution 供款数额 DpG|Kl|d  
amount of indebtedness 负债款额 9z)p*+rUK  
amount of principal of the loan 贷款本金额 ,U9gg-.Lp  
amount of rates chargeable 应征差饷数额
"p<B|  
amount of share capital 股本额 "PO>@tY  
amount of sums assured 承保款额 :]&O  
amount of variation 变动幅度 
 XI+m  
amount of vote 拨款数额 A1{ 7g<k6  
amount payable 应付款额 Ys8p,.OMs  
amount receivable 应收款额 LIM cZh;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 58FjzW  
analysis 分析 /ekeU+j  
ancillary risk 附属风险 0"q^`@sZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 5.st!Lp1  
annual accounting date 年结日期 tz0_S7h  
annual allowance 每年免税额；年积金；年度津贴；年津 %W!C  
annual balance 年度余额 s?h=%;T[  
annual disposable income 每年可动用收入 h`X>b/V  
annual estimates 周年预算 3\J-=U  
annual fee 年费 kaBP&6|Z  
annual general meeting 周年大会 ~V,~'W  
annual growth rate 年增率；每年增长率 NY.Y=CF("  
annual long-term supplement 长期个案每年补助金 &g
dtI  
annual pensionable emolument 可供计算退休金的年薪 !KiN} p  
annual report 年报 SM3Q29XIw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 YcJZG|[  
annual return 周年报表；周年申报表；每年报税表格 L `>uO1O  
Annual Return Rules 《周年报表规则》 *` }Rt  
annual review of consumer prices 每年消费物价回顾 .<Y7,9;YEF  
annual roll-forward basis 逐年延展方式 Rlvb@aXgy  
annual salary 年薪 }cDw9;~D  
annual statement 年度报表；年度决算表 N 2|?I(\B  
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 q}vz]L&o  
annuitant 年金受益人 gJYB)LjH"  
annuity 年金 ? OrRTRW  
annuity contract 年金合约 :xdl I`S  
annuity on human life 人寿年金 ~&bn} M>W  
antecedent debt 先前的债项 !1+yb.{\  
ante-dated cheque 倒填日期支票 }A@op+0E  
anticipated expenditure 预期开支 /b 3b0VfF  
anticipated net profit 预期纯利 QIZ }7  
anticipated revenue 预期收入 rkw^RW^  
anti-inflation measure 反通货膨胀措施 6.X| .N  
anti-inflationary stance 反通货膨胀立场 {9(#X]'  
apparent deficit 表面赤字 =7&2-'(@  
apparent financial solvency 表面偿债能力 E3IB> f  
apparent partner 表面合伙人 !`j}%!K!  
application for personal assessment 个人入息课税申请书 Uy8r !9O  
application of fund 资金应用 [l;9](\8O  
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 i9KQpWG:  
appointed actuary 委任精算师 u=epnz:<  
appointed auditor 委任核数师；委任审计师 ^Fmp"[q  
appointed trustee 委任的受托人 y7)s0g>%H  
appointer 委任人 3yT7;~vPj  
apportioned pro rata 按比例分摊 C'4gve 7!  
apportionment 分配；分摊 Y", :u@R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :u}FF"j  
apportionment formula 分摊方程式 fTn  
apportionment of estate duty 遗产税的分摊 ~zEBJgeyh  
appraisal 估价；评估 Cx
yL'k  
appreciable growth 可观增长 ][Ne;F6  
appreciable impact 显着影响 TL%2?'G  
appreciable increase 可观增长 ?!PpooYK  
appreciation 增值；升值 ZHQa}C+  
appreciation against other currencies 相对其他货币升值 g\%vkK&I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z)z_]c-X+  
appreciation tax 增值税 NWK+.{s>m  
appropriation 拨款；拨用；拨付 1 +P&O4>  
appropriation account 拨款帐目 u; {,,ct  
Appropriation Bill 拨款法案 +4<I j/}p  
appropriation-in-aid system 补助拨款办法 )`u)#@x  
approved assets 核准资产 ?OW!zE:  
approved basket stock 认可一篮子证券 lJe=z  
approved budget 核准预算 $9_yD&&  
approved charitable donation 认可慈善捐款 Dwvd  
approved charitable institution 认可慈善机构 $JH_  
approved currency 核准货币；认可货币 #d cfQ  
approved estimates 核准预算 xW`,@a}  
approved estimates of expenditure 核准开支预算 Fu@2gd  
approved overseas insurer 核准海外保险人 $@H]0<3,  
approved overseas trust company 核准海外信托公司 %<4ZU!2L  
approved pooled investment fund 核准汇集投资基金 37j-FLbW  
approved provident fund scheme 认可公积金计划 (]*otVJ  
approved provision 核准拨款 u ##.t  
approved redeemable share 核准可赎回股份 <$#;J>{WV  
approved regional stock 认可地区性证券 q-3,p.  
approved retirement scheme 认可退休金计划 pf_(?\oz>  
approved subordinated loan 核准附属贷款 G}MJWf Hl  
arbitrage 套戥；套汇；套利 5.1 c#rL  
arbitrageur 套戥者；套汇者 !nPwRK>  
arbitrary amount 临时款项 cr;\;Ta_!W  
arrangement 措施；安排；协定
F=/@D)hND  
arrears 欠款 })zYo 7  
arrears of pay 欠付薪酬 Z
?IwR  
arrears of revenue 逾期未收税款；逾期未收的帐项 bf9LR1  
articles of association 组织章程；组织细则；组织章程细则 )0RznFJ+X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *)+K +J  
ascertainment of profit 确定利润 U9uy(KOW  
"Asia Clear" “亚洲结算系统”