[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 gn"Y?IZ?  
allotment notice 股份配售通知；配股通知 >Hb>wlYR  
allotment of shares 股份分配 l1BbL5#1Q>  
allowable 可获宽免；免税的 $@k[Xh  
allowable business loss 可扣除的营业亏损 JRQ{Q"`)  
allowable expenses 可扣税的支出 :l<)p;\  
allowance 免税额；津贴；备抵；准备金 NMq#D$T  
allowance for debts 债项的免税额 pGEYke NU  
allowance for depreciation by wear and tear 耗损折旧免税额 J!r,ktO^U?  
allowance for funeral expenses 殡殓费的免税额 #LRN@?P  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &<8Q/m]5  
allowance for repairs and outgoings 修葺及支出方面的免税额 v,z s dr"d  
allowance to debtor 给债务人的津贴 {*WJ"9ujp]  
alteration of capital 资本更改 V?"X0>]0  
alternate trustee 候补受托人 g}HB |$P7  
amalgamation 合并 pm$ZKM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R'bmE:nL  
ambit of charges 征税范围；收费范围 -WiOs;2~/  
amended valuation 经修订的估值 +76{S_CZ  
American Commodities Exchange 美国商品交易所 @pq#?  
American Express Bank Limited 美国运通银行 7d&_5Tj:  
American Stock Exchange 美国证券交易所 ]C.x8(2!f  
amortization 摊销 #D8Z~U,-  
amount due from banks 存放银行同业的款项 TS0x8,'$q  
amount due from banks abroad 存放海外银行同业的款项 qFEGV+  
amount due from holding companies 控股公司欠款 "JI FF_  
amount due from local banks 存放本港银行同业的款项 c32IO&W4  
amount due to banks 银行同业的存款 WXz'H),
R  
amount due to banks abroad 海外银行同业的存款 >s#[dr\ww  
amount due to holding companies 控股公司存款 _ 4:@+{  
amount due to local banks 本港银行同业的存款 J[E_n;d1  
amount due to outport banks 外埠银行同业的存款 %jaB>4.A:  
amount for note issue 发行纸币的款额 I,4t;4;Zk  
amount of bond 担保契据的款额 l|#WQXs*c{  
amount of consideration 代价款额 H:9Z.|{Gv  
amount of contribution 供款数额 A)9[.fhx  
amount of indebtedness 负债款额 1 o<l;:  
amount of principal of the loan 贷款本金额 ,#=ykg*~/  
amount of rates chargeable 应征差饷数额 d&S4`\g?
8  
amount of share capital 股本额 ^`b&fbv  
amount of sums assured 承保款额 xs
<~[l  
amount of variation 变动幅度 h{zE;!+)D  
amount of vote 拨款数额 hjCFN1 #Sa  
amount payable 应付款额 HSq.0vYl6  
amount receivable 应收款额 8#%Sq=/+M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]3.Un
,F  
analysis 分析 QmQsNcF~z  
ancillary risk 附属风险 \QF\Bh  
annual account 周年帐目；周年帐目报表；年度决算；年结 Hx;ij?  
annual accounting date 年结日期 uK6_HvHuy  
annual allowance 每年免税额；年积金；年度津贴；年津 5rG&Z5  
annual balance 年度余额 YTBZkl
M  
annual disposable income 每年可动用收入 ^qNh)?V?]I  
annual estimates 周年预算 u{%gB&nC  
annual fee 年费 /8!s C D  
annual general meeting 周年大会 \BB(0Ah+t  
annual growth rate 年增率；每年增长率 D&1*,`  
annual long-term supplement 长期个案每年补助金 1rhsmcE  
annual pensionable emolument 可供计算退休金的年薪 @NBWNgBv  
annual report 年报 .54E*V1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cY/!z  
annual return 周年报表；周年申报表；每年报税表格 KP)BD;  
Annual Return Rules 《周年报表规则》 [~&C6pR  
annual review of consumer prices 每年消费物价回顾 e_C9VNP  
annual roll-forward basis 逐年延展方式 JQVu&S  
annual salary 年薪 tCnx:1  
annual statement 年度报表；年度决算表 J&,N1B  
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 h& |wqna  
annuitant 年金受益人 \EH:FM}l,  
annuity 年金 HnvE\t9`  
annuity contract 年金合约 .H1kl)~V  
annuity on human life 人寿年金 + -e8MvP  
antecedent debt 先前的债项 urGk_.f  
ante-dated cheque 倒填日期支票 } 5n((7@X  
anticipated expenditure 预期开支 _=0;5OrK1X  
anticipated net profit 预期纯利 _!FM^N}|  
anticipated revenue 预期收入 4Q0@\dR9  
anti-inflation measure 反通货膨胀措施 @\gTi;u/x  
anti-inflationary stance 反通货膨胀立场 1](5wK-Z  
apparent deficit 表面赤字 Y.$InQ gL  
apparent financial solvency 表面偿债能力 z1\G,mJK  
apparent partner 表面合伙人 /a7tg+:  
application for personal assessment 个人入息课税申请书 c"ukV_6~J  
application of fund 资金应用 y^; =+Z  
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 $@_7HE3  
appointed actuary 委任精算师 KMz\h2X  
appointed auditor 委任核数师；委任审计师 VdpkE0  
appointed trustee 委任的受托人 `!MyOI`qS  
appointer 委任人 3Rid1;L0U  
apportioned pro rata 按比例分摊 1j*I`xZ  
apportionment 分配；分摊 v4L#^Jw(^p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DbSl}N;  
apportionment formula 分摊方程式 5,:tjn  
apportionment of estate duty 遗产税的分摊 &s!"pEZWck  
appraisal 估价；评估 $)| l#'r  
appreciable growth 可观增长 rl)(4ad=  
appreciable impact 显着影响 {8M=[4_`l  
appreciable increase 可观增长 oF/5mh__(K  
appreciation 增值；升值 NLDmZr
a  
appreciation against other currencies 相对其他货币升值 p},6W,f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7>-y,?&  
appreciation tax 增值税 %UJ!(_  
appropriation 拨款；拨用；拨付 ,x5`5mT3  
appropriation account 拨款帐目 ]ABpOrg  
Appropriation Bill 拨款法案 @aR! -}  
appropriation-in-aid system 补助拨款办法 6y)xMX  
approved assets 核准资产 b5YjhRimS  
approved basket stock 认可一篮子证券 k4_Fn61J/  
approved budget 核准预算 ,hK0F3?H>  
approved charitable donation 认可慈善捐款 b2 ~~!C  
approved charitable institution 认可慈善机构 OVO0Emv  
approved currency 核准货币；认可货币 = PldXw0  
approved estimates 核准预算 oS)0,p  
approved estimates of expenditure 核准开支预算 Egt;Bj#%  
approved overseas insurer 核准海外保险人 woZ'T  
approved overseas trust company 核准海外信托公司 uR"srn;^  
approved pooled investment fund 核准汇集投资基金 Df;FOTTi%  
approved provident fund scheme 认可公积金计划 ;VS;),h/  
approved provision 核准拨款 ToJV.AdfT  
approved redeemable share 核准可赎回股份 JJ56d)37.  
approved regional stock 认可地区性证券 BQf}S +  
approved retirement scheme 认可退休金计划 CogLo&.  
approved subordinated loan 核准附属贷款 >]"5K<-1  
arbitrage 套戥；套汇；套利 I/9ZUxQCyG  
arbitrageur 套戥者；套汇者 1?HUXN#,  
arbitrary amount 临时款项 !mpRL BH  
arrangement 措施；安排；协定 ?mY )m +  
arrears 欠款 9;Ezm<VQ  
arrears of pay 欠付薪酬 GFvZdP`s4  
arrears of revenue 逾期未收税款；逾期未收的帐项 wd*i~A3+?  
articles of association 组织章程；组织细则；组织章程细则 :c,\8n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9A\J*OU  
ascertainment of profit 确定利润 TJ`E/=J!  
"Asia Clear" “亚洲结算系统”