[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 /!kKL$j  
allotment notice 股份配售通知；配股通知  ? {Lp  
allotment of shares 股份分配 1FS Jqa
d  
allowable 可获宽免；免税的 d*Y&V$?zl  
allowable business loss 可扣除的营业亏损 'Pudy\Ab  
allowable expenses 可扣税的支出 8VJUaL@  
allowance 免税额；津贴；备抵；准备金 v?)-KtX|  
allowance for debts 债项的免税额 )z9)oM\  
allowance for depreciation by wear and tear 耗损折旧免税额 A-O@e e  
allowance for funeral expenses 殡殓费的免税额 Ctxs]S tU%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c,1Yxg]|  
allowance for repairs and outgoings 修葺及支出方面的免税额 L{|V13?  
allowance to debtor 给债务人的津贴 >_1*/o JO  
alteration of capital 资本更改 a[:0<Ek  
alternate trustee 候补受托人 Bl-nS{9 "  
amalgamation 合并 e g#.f`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 31LXzQvFG  
ambit of charges 征税范围；收费范围 qWf7k+7G  
amended valuation 经修订的估值 edqekj h  
American Commodities Exchange 美国商品交易所 D L_{q6ZK  
American Express Bank Limited 美国运通银行 &inu mc  
American Stock Exchange 美国证券交易所 +Eh1>m  
amortization 摊销 #J]u3*Tn|  
amount due from banks 存放银行同业的款项 ]l>)Di#*o  
amount due from banks abroad 存放海外银行同业的款项 MJJy mi'b  
amount due from holding companies 控股公司欠款 /i$ mIj`  
amount due from local banks 存放本港银行同业的款项 aE6I|6W
?  
amount due to banks 银行同业的存款 wAxXK94#3  
amount due to banks abroad 海外银行同业的存款 f0f N1
 
amount due to holding companies 控股公司存款 TdI5{?sW  
amount due to local banks 本港银行同业的存款 K*Zf^g m  
amount due to outport banks 外埠银行同业的存款 RF 4u\ \  
amount for note issue 发行纸币的款额 I|JMkP  
amount of bond 担保契据的款额 -$L53i&R  
amount of consideration 代价款额 NIeT.!  
amount of contribution 供款数额 sB ]~=vUP  
amount of indebtedness 负债款额 6~sb8pK.=  
amount of principal of the loan 贷款本金额 eOjoxnD-$  
amount of rates chargeable 应征差饷数额 8/*q#j  
amount of share capital 股本额 ]l zt"[  
amount of sums assured 承保款额 OS6 l*S('  
amount of variation 变动幅度 V<AT"vU[  
amount of vote 拨款数额 _niXl&C  
amount payable 应付款额 DPJ#Y -0  
amount receivable 应收款额 ~AxA ,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Mf%0Cx `  
analysis 分析 C)`k{(-{  
ancillary risk 附属风险 (Bd8@}\u_  
annual account 周年帐目；周年帐目报表；年度决算；年结 bE.,)GY  
annual accounting date 年结日期 Y@N}XH<4R  
annual allowance 每年免税额；年积金；年度津贴；年津 S1&mY'c  
annual balance 年度余额 }<o.VY&;.  
annual disposable income 每年可动用收入 @ 9D, f  
annual estimates 周年预算 ~`c?&YixU  
annual fee 年费 @Hj5ZJ 3  
annual general meeting 周年大会 )
y(pd
 
annual growth rate 年增率；每年增长率 V&<vRIsN  
annual long-term supplement 长期个案每年补助金 Mo|[Muj8b  
annual pensionable emolument 可供计算退休金的年薪 wQ qI@  
annual report 年报 7y:%^sl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D)XF@z;  
annual return 周年报表；周年申报表；每年报税表格 Cfu]umZLn  
Annual Return Rules 《周年报表规则》 >S3iP?V7  
annual review of consumer prices 每年消费物价回顾 6+(g4MW  
annual roll-forward basis 逐年延展方式 t\E#8  
annual salary 年薪 x):cirwkl  
annual statement 年度报表；年度决算表 _Iy0-=G  
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 ^AK<]r<?L?  
annuitant 年金受益人 ULqnr@/FbK  
annuity 年金 @d QIl#  
annuity contract 年金合约 a:
Jsi=  
annuity on human life 人寿年金 K O"U5v  
antecedent debt 先前的债项 $Zp\^cIE+  
ante-dated cheque 倒填日期支票 BpZE  
anticipated expenditure 预期开支 +0\BI<aG  
anticipated net profit 预期纯利 rvuskXdo  
anticipated revenue 预期收入 SuU,SE'TX  
anti-inflation measure 反通货膨胀措施 vO!p8r F  
anti-inflationary stance 反通货膨胀立场 s~$ZTzV  
apparent deficit 表面赤字 {A]"/AC  
apparent financial solvency 表面偿债能力 *,X;4?:,  
apparent partner 表面合伙人 yB\}e'J^  
application for personal assessment 个人入息课税申请书 A;n3""  
application of fund 资金应用 7N,E%$QL  
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 7{=/rbZT?  
appointed actuary 委任精算师 JsI`#  
appointed auditor 委任核数师；委任审计师 *n dXZ64  
appointed trustee 委任的受托人 S/)P&V%  
appointer 委任人 .'JO7of  
apportioned pro rata 按比例分摊 wl H6  
apportionment 分配；分摊 C-lv=FJEk/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dO}6zQ\  
apportionment formula 分摊方程式 [ZU6z?Pf  
apportionment of estate duty 遗产税的分摊 rk:^^r>5Qi  
appraisal 估价；评估 V @8+  
appreciable growth 可观增长 8R"c}87  
appreciable impact 显着影响 m`gH5vQa  
appreciable increase 可观增长 awh<CmcZ  
appreciation 增值；升值 n@ lf+  
appreciation against other currencies 相对其他货币升值 /]m5HW(P7K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S Yd4 3PA  
appreciation tax 增值税 :["iBrFp  
appropriation 拨款；拨用；拨付 Aon 3G  
appropriation account 拨款帐目 ,%7>%*nhk  
Appropriation Bill 拨款法案 $q,2VH:Ip  
appropriation-in-aid system 补助拨款办法 [E<NEl*  
approved assets 核准资产 ZN#mu ]jC?  
approved basket stock 认可一篮子证券  |`[0U  
approved budget 核准预算 #'[4k:  
approved charitable donation 认可慈善捐款 V:HxRMF2X  
approved charitable institution 认可慈善机构 LdnHz#  
approved currency 核准货币；认可货币 QG {KEj2V  
approved estimates 核准预算 H<41H;m  
approved estimates of expenditure 核准开支预算 jWk1FQte  
approved overseas insurer 核准海外保险人 %0l'Nuz  
approved overseas trust company 核准海外信托公司 Hc^q_{}"  
approved pooled investment fund 核准汇集投资基金 !m8MyZ}%  
approved provident fund scheme 认可公积金计划 fNe9as  
approved provision 核准拨款 *P2_l Q=  
approved redeemable share 核准可赎回股份 x6Zhw9RV  
approved regional stock 认可地区性证券 XE8>&&X  
approved retirement scheme 认可退休金计划
t4(Z@X$  
approved subordinated loan 核准附属贷款 OQ>8Q
`  
arbitrage 套戥；套汇；套利 8AL`<8$  
arbitrageur 套戥者；套汇者 ?e( y/  
arbitrary amount 临时款项 *YH5kX  
arrangement 措施；安排；协定 & -L$B  
arrears 欠款 B8A-|S!,U  
arrears of pay 欠付薪酬 8h"Val|qP  
arrears of revenue 逾期未收税款；逾期未收的帐项 W jLy7&  
articles of association 组织章程；组织细则；组织章程细则 r,I';vm<`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MYNNeO  
ascertainment of profit 确定利润 -Uj)6PzGu  
"Asia Clear" “亚洲结算系统”