[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 tF:'Y ~3 p  
allotment notice 股份配售通知；配股通知 nT7{`aaQl  
allotment of shares 股份分配 _`RzPIS^  
allowable 可获宽免；免税的 }m '= _ u  
allowable business loss 可扣除的营业亏损 4a'O#;ho  
allowable expenses 可扣税的支出 si`{>e~`6P  
allowance 免税额；津贴；备抵；准备金 /WIO@c  
allowance for debts 债项的免税额 JtB"Dh  
allowance for depreciation by wear and tear 耗损折旧免税额 >y P`8Oq[  
allowance for funeral expenses 殡殓费的免税额 Cjvgf.>$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y# <38+Gd  
allowance for repairs and outgoings 修葺及支出方面的免税额 >&uG1q0p.  
allowance to debtor 给债务人的津贴 /cmnX'z  
alteration of capital 资本更改 L|sWSrqd  
alternate trustee 候补受托人 'Na \9b(  
amalgamation 合并 &uLxAw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6Mpbm fr  
ambit of charges 征税范围；收费范围 sU7>q}!  
amended valuation 经修订的估值 [,GXA)j  
American Commodities Exchange 美国商品交易所 :V)W?~Z7B  
American Express Bank Limited 美国运通银行 #3uBq(-Z  
American Stock Exchange 美国证券交易所 Z=;+) #,  
amortization 摊销 iU)-YFO  
amount due from banks 存放银行同业的款项 d<*4)MRN  
amount due from banks abroad 存放海外银行同业的款项 "|1MJuY_6  
amount due from holding companies 控股公司欠款 WA);Z=  
amount due from local banks 存放本港银行同业的款项 ~cE;k@  
amount due to banks 银行同业的存款 pB @l+ n^  
amount due to banks abroad 海外银行同业的存款 ]mU,y$IQ  
amount due to holding companies 控股公司存款
` eB-C//  
amount due to local banks 本港银行同业的存款 A<6V$e$:2  
amount due to outport banks 外埠银行同业的存款 C:tA|<b|  
amount for note issue 发行纸币的款额 >M` swEj  
amount of bond 担保契据的款额 \L#BAB6z  
amount of consideration 代价款额 1'|6IR1'  
amount of contribution 供款数额 +mBJvrI  
amount of indebtedness 负债款额 +MQvq\%tG  
amount of principal of the loan 贷款本金额 Q]*YIb~D  
amount of rates chargeable 应征差饷数额 (wJtEoB9^  
amount of share capital 股本额 !g? ~<`  
amount of sums assured 承保款额 gbc^Lb  
amount of variation 变动幅度 r#{r]q_E*  
amount of vote 拨款数额 $s2-O!P?  
amount payable 应付款额 rT`D@ I  
amount receivable 应收款额 {Y5h*BD>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B3I\=  
analysis 分析 Z2chv,SqCJ  
ancillary risk 附属风险 )k&pp^q\  
annual account 周年帐目；周年帐目报表；年度决算；年结 C9-9cdW H  
annual accounting date 年结日期 vOYcS$,^X%  
annual allowance 每年免税额；年积金；年度津贴；年津 CvpqQ7&k7  
annual balance 年度余额 -X#J<u T/  
annual disposable income 每年可动用收入 inBd.%Yr  
annual estimates 周年预算 ~L(_q ]  
annual fee 年费 *$(=I6b  
annual general meeting 周年大会 Q^Ln`zMe  
annual growth rate 年增率；每年增长率 A!v-[AI[  
annual long-term supplement 长期个案每年补助金 hp(n;(OR  
annual pensionable emolument 可供计算退休金的年薪 FV/xp}nz  
annual report 年报 d9/E^)TT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BfOG e!Si  
annual return 周年报表；周年申报表；每年报税表格 (.,E6H|zI  
Annual Return Rules 《周年报表规则》 h3;Ij'  
annual review of consumer prices 每年消费物价回顾 6RZ[X[R[}  
annual roll-forward basis 逐年延展方式 ~H0~5v F  
annual salary 年薪 +DKrX  
annual statement 年度报表；年度决算表 ,8uu,,c  
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 PiB)pUYj  
annuitant 年金受益人 tC+9W1o  
annuity 年金 @"9y\1u  
annuity contract 年金合约 bcpH|}[F)  
annuity on human life 人寿年金 tYfhKJzGC  
antecedent debt 先前的债项 Y=G *[
G#  
ante-dated cheque 倒填日期支票 i:#R U^R  
anticipated expenditure 预期开支 Cu({%Gy+  
anticipated net profit 预期纯利 !W:QLOe6F  
anticipated revenue 预期收入 =nnS X-x  
anti-inflation measure 反通货膨胀措施 $2BRi@  
anti-inflationary stance 反通货膨胀立场 Y,D\_il_  
apparent deficit 表面赤字 #},]`"n\  
apparent financial solvency 表面偿债能力 pb%#`2"  
apparent partner 表面合伙人 ,|I\{J #C  
application for personal assessment 个人入息课税申请书 ,WOF)
  
application of fund 资金应用 HqgTu`  
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 P7\(D`  
appointed actuary 委任精算师 p)ZlQ.d#Y  
appointed auditor 委任核数师；委任审计师 1jmhh!,  
appointed trustee 委任的受托人 "EpE!jh  
appointer 委任人 v85&s  
apportioned pro rata 按比例分摊 VhSKtD1  
apportionment 分配；分摊 K=sQ_j.&Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  1,PFz  
apportionment formula 分摊方程式 BHj]w*Ov  
apportionment of estate duty 遗产税的分摊 ~Y)Au?d(a  
appraisal 估价；评估 
RqHxKj  
appreciable growth 可观增长 ! # tRl  
appreciable impact 显着影响 ,h/0:?R KW  
appreciable increase 可观增长 Cw{#(x
X  
appreciation 增值；升值 wX 41R]pF  
appreciation against other currencies 相对其他货币升值 0'97af  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k9 *0xukJ  
appreciation tax 增值税 KvilGh10  
appropriation 拨款；拨用；拨付 EZP2Bb5g  
appropriation account 拨款帐目 QHs=Zh
;"  
Appropriation Bill 拨款法案 Rl5}W\&  
appropriation-in-aid system 补助拨款办法 hQGZrZK#  
approved assets 核准资产 n]Dq  
approved basket stock 认可一篮子证券 1rPeh{SZ  
approved budget 核准预算 LR)is  
approved charitable donation 认可慈善捐款 bf;IJ|v^  
approved charitable institution 认可慈善机构 =r0!-[XCa  
approved currency 核准货币；认可货币 |P? 8<8p  
approved estimates 核准预算 r.ajw&J2  
approved estimates of expenditure 核准开支预算 U}A+jJ  
approved overseas insurer 核准海外保险人 cjN4U [  
approved overseas trust company 核准海外信托公司 3C,e>zE}  
approved pooled investment fund 核准汇集投资基金 F$ h/k^  
approved provident fund scheme 认可公积金计划  jMp{  
approved provision 核准拨款 l3g6y9;  
approved redeemable share 核准可赎回股份 .j&jf^a5  
approved regional stock 认可地区性证券 [z$J  
approved retirement scheme 认可退休金计划 iBUf1v  
approved subordinated loan 核准附属贷款 mOXI"q]p  
arbitrage 套戥；套汇；套利 e9 B,  
arbitrageur 套戥者；套汇者 -nk %He  
arbitrary amount 临时款项 /asyj="N7  
arrangement 措施；安排；协定 3F.O0Vz  
arrears 欠款 >a4Bfnf"eI  
arrears of pay 欠付薪酬 },Z-w_H  
arrears of revenue 逾期未收税款；逾期未收的帐项 5Rec}H  
articles of association 组织章程；组织细则；组织章程细则 |x5w;=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]ip
VN  
ascertainment of profit 确定利润 [\.>BK  
"Asia Clear" “亚洲结算系统”