[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  *z[G+JX  
allotment notice 股份配售通知；配股通知 dp`xyBQ3  
allotment of shares 股份分配 N<lejZ}!q  
allowable 可获宽免；免税的 rMXIw  
allowable business loss 可扣除的营业亏损 9ZvBsG)  
allowable expenses 可扣税的支出 xw_VK1  
allowance 免税额；津贴；备抵；准备金 ?xEQ'(UBQ  
allowance for debts 债项的免税额 K$OxeJP?F  
allowance for depreciation by wear and tear 耗损折旧免税额 $jT&]p  
allowance for funeral expenses 殡殓费的免税额 } 8ZCWmd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x,$N!X  
allowance for repairs and outgoings 修葺及支出方面的免税额 Gr9/@U+  
allowance to debtor 给债务人的津贴 Oop5 bg  
alteration of capital 资本更改 V.zKjoky@  
alternate trustee 候补受托人 b`"E(S/  
amalgamation 合并 1HQh%dZZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MuNM)pyxp  
ambit of charges 征税范围；收费范围 C yg e  
amended valuation 经修订的估值 L%](C  
American Commodities Exchange 美国商品交易所 @3`:aWda  
American Express Bank Limited 美国运通银行 lv -z[  
American Stock Exchange 美国证券交易所 n\d`Fk  
amortization 摊销 *Q2;bmIc  
amount due from banks 存放银行同业的款项 p@epl|IZp  
amount due from banks abroad 存放海外银行同业的款项 EvZ;i^.8LS  
amount due from holding companies 控股公司欠款 s ^NO(  
amount due from local banks 存放本港银行同业的款项 Jf\lnJTyU8  
amount due to banks 银行同业的存款 nQ|4.e;  
amount due to banks abroad 海外银行同业的存款 $=dp)  
amount due to holding companies 控股公司存款 []HMUL]"  
amount due to local banks 本港银行同业的存款 yXU-@~  
amount due to outport banks 外埠银行同业的存款 NGYliP,.6  
amount for note issue 发行纸币的款额 csn/h$`-@  
amount of bond 担保契据的款额 rM<lPMr1*  
amount of consideration 代价款额 1I({2@C  
amount of contribution 供款数额 _;
mN1Te  
amount of indebtedness 负债款额 8N<0|u  
amount of principal of the loan 贷款本金额 g\MHv#v*k  
amount of rates chargeable 应征差饷数额 7#n<d879e%  
amount of share capital 股本额 [8*Ovd  
amount of sums assured 承保款额 /dTy%hZC}  
amount of variation 变动幅度 (Wkli:Lq  
amount of vote 拨款数额 M99#\0=/  
amount payable 应付款额 KTn,}7vZ  
amount receivable 应收款额 w:Ui_-4*>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eUQ.,mP  
analysis 分析 Ov3W;jD  
ancillary risk 附属风险 `|K,E  
annual account 周年帐目；周年帐目报表；年度决算；年结 4)D#kP  
annual accounting date 年结日期 H5t 9Mg
|  
annual allowance 每年免税额；年积金；年度津贴；年津 ~~:w^(s9  
annual balance 年度余额 DO<eBq\O  
annual disposable income 每年可动用收入 _`lj 3Lm0>  
annual estimates 周年预算 T1zft#1~  
annual fee 年费 1xK'1g72  
annual general meeting 周年大会 FFXDt"i2  
annual growth rate 年增率；每年增长率 ?fv?6r  
annual long-term supplement 长期个案每年补助金 -1Y9-nn[m  
annual pensionable emolument 可供计算退休金的年薪 v+-f pl&  
annual report 年报 M0!;{1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1|Y(XB^os(  
annual return 周年报表；周年申报表；每年报税表格 fr'M)ox1  
Annual Return Rules 《周年报表规则》 `B+%W  
annual review of consumer prices 每年消费物价回顾 tq=1C=h  
annual roll-forward basis 逐年延展方式 lhg3 }dW  
annual salary 年薪 ~XGO^P"?  
annual statement 年度报表；年度决算表 ".L+gn}u-  
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 #1R_* Uh  
annuitant 年金受益人 /nXp5g^6(  
annuity 年金 M9Gs^  
annuity contract 年金合约 Mr '}IX5  
annuity on human life 人寿年金 XfA3Ez,}  
antecedent debt 先前的债项 `}o4&$  
ante-dated cheque 倒填日期支票 ${'gyD  
anticipated expenditure 预期开支 $,08y   
anticipated net profit 预期纯利 r`u}n  
anticipated revenue 预期收入 7}bjJR "  
anti-inflation measure 反通货膨胀措施 4mOw[}@A  
anti-inflationary stance 反通货膨胀立场 \C.%S + u  
apparent deficit 表面赤字 8>x.zO_.c>  
apparent financial solvency 表面偿债能力 zi:F/TlUC  
apparent partner 表面合伙人  p>v,b&06  
application for personal assessment 个人入息课税申请书 hT6:7_UD  
application of fund 资金应用 ;ak3@Uee  
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 bHlG(1uf  
appointed actuary 委任精算师 EQPZV K/  
appointed auditor 委任核数师；委任审计师 "?,3O2t  
appointed trustee 委任的受托人 -Nmf}`_  
appointer 委任人 Hxr2Q]c?u  
apportioned pro rata 按比例分摊 I V
^LY u  
apportionment 分配；分摊 )6)|PzMQ'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lEi,duS)  
apportionment formula 分摊方程式 O<4i)Lx2  
apportionment of estate duty 遗产税的分摊 Qu]0BVIe  
appraisal 估价；评估 a:@9GmtV&  
appreciable growth 可观增长 Qo  
appreciable impact 显着影响 >`*iM  
appreciable increase 可观增长 R#~}ZUk2  
appreciation 增值；升值 ! s,<hU#  
appreciation against other currencies 相对其他货币升值 &Pxt6M\d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4,9AoK)yp  
appreciation tax 增值税  n? " ti  
appropriation 拨款；拨用；拨付 , >Y .!  
appropriation account 拨款帐目 ^7q=E@[e
 
Appropriation Bill 拨款法案 (Br$(XJoK}  
appropriation-in-aid system 补助拨款办法 Qpd-uC_Ni  
approved assets 核准资产 t )Z2"_5  
approved basket stock 认可一篮子证券 x$CpUy{6  
approved budget 核准预算 R+]p -NI^  
approved charitable donation 认可慈善捐款 !boKrSw  
approved charitable institution 认可慈善机构 ;]fpdu{  
approved currency 核准货币；认可货币 +C;ZO6%w  
approved estimates 核准预算 MSeO#X  
approved estimates of expenditure 核准开支预算 u#p1W|\4  
approved overseas insurer 核准海外保险人 ,- ]2s_  
approved overseas trust company 核准海外信托公司 "W6nW  
approved pooled investment fund 核准汇集投资基金 *wt y yP@  
approved provident fund scheme 认可公积金计划 =D5@PHpv(  
approved provision 核准拨款 \$;\,p p  
approved redeemable share 核准可赎回股份 w:FH2*  
approved regional stock 认可地区性证券 dQM# -t4*  
approved retirement scheme 认可退休金计划 >|0yH9af  
approved subordinated loan 核准附属贷款 $ajw]2kx  
arbitrage 套戥；套汇；套利 PB>p"[ap4  
arbitrageur 套戥者；套汇者 W3UK[_qK  
arbitrary amount 临时款项 3FPy "[[  
arrangement 措施；安排；协定 >&^w\"'  
arrears 欠款 U]vNcQj  
arrears of pay 欠付薪酬 yE9JMi0  
arrears of revenue 逾期未收税款；逾期未收的帐项 lk.Q6saI1  
articles of association 组织章程；组织细则；组织章程细则 ]p'Qk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {J})f>x<xM  
ascertainment of profit 确定利润 O#O~A|  
"Asia Clear" “亚洲结算系统”