[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 v7&$(HJ>]L  
allotment notice 股份配售通知；配股通知 9]AKNQq m  
allotment of shares 股份分配 w`!Yr:dU  
allowable 可获宽免；免税的 /f0_mi,bD  
allowable business loss 可扣除的营业亏损 jg%D G2  
allowable expenses 可扣税的支出 Ln`c DZSM  
allowance 免税额；津贴；备抵；准备金 ZQ~?  
allowance for debts 债项的免税额 5O*+5n  
allowance for depreciation by wear and tear 耗损折旧免税额 JmY"Ja,&  
allowance for funeral expenses 殡殓费的免税额 U(J?Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 
q!O~*  
allowance for repairs and outgoings 修葺及支出方面的免税额 J4S2vBe16  
allowance to debtor 给债务人的津贴 aQRZyE}  
alteration of capital 资本更改 n`^</0  
alternate trustee 候补受托人 j$8~M  
amalgamation 合并 5R o5Cg~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q07rWPM "e  
ambit of charges 征税范围；收费范围 OW #pBeX99  
amended valuation 经修订的估值 `bH Eu"(,  
American Commodities Exchange 美国商品交易所 }cS3mJ  
American Express Bank Limited 美国运通银行 JBU qZ  
American Stock Exchange 美国证券交易所 SKcAZC  
amortization 摊销 
&VQwuO  
amount due from banks 存放银行同业的款项 !r[uwJ=  
amount due from banks abroad 存放海外银行同业的款项 9cj=CuE  
amount due from holding companies 控股公司欠款 F,lQj7  
amount due from local banks 存放本港银行同业的款项 DOR
FK  
amount due to banks 银行同业的存款 @``!P&h  
amount due to banks abroad 海外银行同业的存款 l@Ml8+  
amount due to holding companies 控股公司存款 ryPz?Aw(4  
amount due to local banks 本港银行同业的存款 DtZkrj)D/  
amount due to outport banks 外埠银行同业的存款 E~N}m7kTl/  
amount for note issue 发行纸币的款额 d}WAP m  
amount of bond 担保契据的款额 ~Q6ufTGhpM  
amount of consideration 代价款额 hwC3['  
amount of contribution 供款数额 A Ys<IMQ  
amount of indebtedness 负债款额 $(_i>&d<  
amount of principal of the loan 贷款本金额 DrB=  
amount of rates chargeable 应征差饷数额 I[F.M}5
:z  
amount of share capital 股本额  gZvl D  
amount of sums assured 承保款额 */Y@:Sjf  
amount of variation 变动幅度 xQ$*K]VP  
amount of vote 拨款数额 P+Hs6Q  
amount payable 应付款额 YSZz4?9\  
amount receivable 应收款额 p\!+j@H:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yoaz|7LS  
analysis 分析 6lZhV[~Z/  
ancillary risk 附属风险 l(<o,Uv[`  
annual account 周年帐目；周年帐目报表；年度决算；年结 pX2 Ki^)]  
annual accounting date 年结日期 fQe-v_K  
annual allowance 每年免税额；年积金；年度津贴；年津 ?(R6}ab>K7  
annual balance 年度余额 -4V1
s;QUZ  
annual disposable income 每年可动用收入 *.Kc-f4mP  
annual estimates 周年预算 vB#3jI  
annual fee 年费 AQ
-PY  
annual general meeting 周年大会 ,AM6E63  
annual growth rate 年增率；每年增长率 *;4 r|#LG  
annual long-term supplement 长期个案每年补助金 ph3[}><6  
annual pensionable emolument 可供计算退休金的年薪 G>H&M#7K  
annual report 年报  / @%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &z,w0FOre  
annual return 周年报表；周年申报表；每年报税表格 RL
>[t  
Annual Return Rules 《周年报表规则》 $TR[SMj  
annual review of consumer prices 每年消费物价回顾 OcIJT1  
annual roll-forward basis 逐年延展方式 1UmV&  
annual salary 年薪 X,gXgxP\  
annual statement 年度报表；年度决算表
!".@Wg$  
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 O":x$>'t  
annuitant 年金受益人 oOSw>23x  
annuity 年金 .|_+>){$w  
annuity contract 年金合约 9C`Fd S  
annuity on human life 人寿年金 ,.F,]m=  
antecedent debt 先前的债项 Jzfz y0$  
ante-dated cheque 倒填日期支票 s>_n e0  
anticipated expenditure 预期开支 F"9qBl~  
anticipated net profit 预期纯利 &@{Ba~S  
anticipated revenue 预期收入 Grkj@Q*  
anti-inflation measure 反通货膨胀措施 )5e}Id  
anti-inflationary stance 反通货膨胀立场 K cY 2lTvx  
apparent deficit 表面赤字 18|H  
apparent financial solvency 表面偿债能力  LN_6>u  
apparent partner 表面合伙人 xe%+Yb]  
application for personal assessment 个人入息课税申请书 U3p=H^MB.  
application of fund 资金应用 V4xZC\)Gk  
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 f} #pKsX.  
appointed actuary 委任精算师 h-#Glse<  
appointed auditor 委任核数师；委任审计师 Cee?%NaTS  
appointed trustee 委任的受托人 ~ |fd=E%  
appointer 委任人 2uU~$7~N  
apportioned pro rata 按比例分摊 l|\Q~ D!o  
apportionment 分配；分摊 C8aYg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O/0m|~`iY  
apportionment formula 分摊方程式 syV
&Ds)  
apportionment of estate duty 遗产税的分摊 I~#'76L[  
appraisal 估价；评估 Elm/T]6  
appreciable growth 可观增长 hPhN7E03  
appreciable impact 显着影响 du`],/ 6  
appreciable increase 可观增长 ~ ]o .Mv a  
appreciation 增值；升值 <.
RgMPi  
appreciation against other currencies 相对其他货币升值 %6*xnB
?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }vp\lKP  
appreciation tax 增值税 {:'eH  
appropriation 拨款；拨用；拨付 /Nb&e  
appropriation account 拨款帐目 E!jM&\Zj  
Appropriation Bill 拨款法案 eWcS>N  
appropriation-in-aid system 补助拨款办法 epz2
d~;  
approved assets 核准资产 |6 7<h5Q1  
approved basket stock 认可一篮子证券 >fQ-(io  
approved budget 核准预算 lv k(q\-f  
approved charitable donation 认可慈善捐款 (x#4BI}L9)  
approved charitable institution 认可慈善机构 Q
%q_  
approved currency 核准货币；认可货币 @S<=Okrlj  
approved estimates 核准预算 C:$lH  
approved estimates of expenditure 核准开支预算 4l>/6LNMF  
approved overseas insurer 核准海外保险人 S9-
K  
approved overseas trust company 核准海外信托公司 NDCZc_  
approved pooled investment fund 核准汇集投资基金 36.L1!d)pE  
approved provident fund scheme 认可公积金计划 w^z}!/"]u  
approved provision 核准拨款  cfpP?  
approved redeemable share 核准可赎回股份 lSl=6 R  
approved regional stock 认可地区性证券 n16, u$|  
approved retirement scheme 认可退休金计划 [
@&  
approved subordinated loan 核准附属贷款 1JJ Q(b  
arbitrage 套戥；套汇；套利 ZuILDevMD  
arbitrageur 套戥者；套汇者 zziujs:  
arbitrary amount 临时款项 :] {+
3A  
arrangement 措施；安排；协定 gb8nST$r  
arrears 欠款 ysDfp'
C,  
arrears of pay 欠付薪酬 uu]<R@!J  
arrears of revenue 逾期未收税款；逾期未收的帐项 !<@k\~9^D  
articles of association 组织章程；组织细则；组织章程细则 `'.u$IBW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V+cHL  
ascertainment of profit 确定利润 ~h tV*R  
"Asia Clear" “亚洲结算系统”