[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 gH c 1_G]  
allotment notice 股份配售通知；配股通知 +F q_w  
allotment of shares 股份分配 ;`/a. /bc  
allowable 可获宽免；免税的 Zj -#"Gm  
allowable business loss 可扣除的营业亏损 YCE *Dm  
allowable expenses 可扣税的支出 L~f~XgQ  
allowance 免税额；津贴；备抵；准备金 ~~|Iw=:  
allowance for debts 债项的免税额 f3Zf97i  
allowance for depreciation by wear and tear 耗损折旧免税额 [_jw8`  
allowance for funeral expenses 殡殓费的免税额 P>rRD`Yy\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c/ImK`:)4a  
allowance for repairs and outgoings 修葺及支出方面的免税额
}J6
:D]Q  
allowance to debtor 给债务人的津贴 ?{aC-3VAT  
alteration of capital 资本更改 }j2;B 8j  
alternate trustee 候补受托人 TgjjwcO Y  
amalgamation 合并 c $r"q :\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $1B?@~&  
ambit of charges 征税范围；收费范围 Y!45Kio  
amended valuation 经修订的估值 eH7x>[lH.  
American Commodities Exchange 美国商品交易所 bD=H$)  
American Express Bank Limited 美国运通银行 sN8pwRjb  
American Stock Exchange 美国证券交易所 \]4EAKJE  
amortization 摊销 . q -
:3b  
amount due from banks 存放银行同业的款项 OvQzMXU^I  
amount due from banks abroad 存放海外银行同业的款项 lx4pTw1  
amount due from holding companies 控股公司欠款 aV7VbC   
amount due from local banks 存放本港银行同业的款项 }F0<8L6%  
amount due to banks 银行同业的存款 WZ>nA [/  
amount due to banks abroad 海外银行同业的存款 (/nnN4\=  
amount due to holding companies 控股公司存款 QY4;qA  
amount due to local banks 本港银行同业的存款 ROn@tW  
amount due to outport banks 外埠银行同业的存款 PX/Y?DP  
amount for note issue 发行纸币的款额 *Sdx:G~gp  
amount of bond 担保契据的款额 oh:
9v+  
amount of consideration 代价款额 7omHorU+  
amount of contribution 供款数额 M.,D
XEZT  
amount of indebtedness 负债款额 Q*I8RAfd  
amount of principal of the loan 贷款本金额 9#7W+9  
amount of rates chargeable 应征差饷数额 "`cN k26JZ  
amount of share capital 股本额 lCUYE"o  
amount of sums assured 承保款额 LDEc}XXb  
amount of variation 变动幅度 3QBzyJWf  
amount of vote 拨款数额 .xwskzJ3  
amount payable 应付款额 pt"9zkPj  
amount receivable 应收款额 k L6s49  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )%S@l<%@?  
analysis 分析 n_; s2,2r  
ancillary risk 附属风险 D|Q7dI
Zm  
annual account 周年帐目；周年帐目报表；年度决算；年结 8#JX#<HEo  
annual accounting date 年结日期 6\I^]\YO  
annual allowance 每年免税额；年积金；年度津贴；年津 }\S'oC\[  
annual balance 年度余额 Cp/f18zO  
annual disposable income 每年可动用收入 Uc:NW   
annual estimates 周年预算 `XH0S`B  
annual fee 年费 b MD|  
annual general meeting 周年大会 mrRid}2  
annual growth rate 年增率；每年增长率 g/f6N
z  
annual long-term supplement 长期个案每年补助金 U!-N
x9  
annual pensionable emolument 可供计算退休金的年薪 Lfi6b%/z  
annual report 年报 BVeMV4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3e'6A^#  
annual return 周年报表；周年申报表；每年报税表格 9MfU{
4:;I  
Annual Return Rules 《周年报表规则》 R 39_!  
annual review of consumer prices 每年消费物价回顾 2Q%7J3I  
annual roll-forward basis 逐年延展方式 FHU6o910  
annual salary 年薪 %H\J@{f  
annual statement 年度报表；年度决算表 DFWO5Y_  
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 ;$&\:-6A#  
annuitant 年金受益人 -GFZFi  
annuity 年金 04dz?`HuB  
annuity contract 年金合约 7Q&-ObW  
annuity on human life 人寿年金 .\_RavW23  
antecedent debt 先前的债项 tXtNK2-1  
ante-dated cheque 倒填日期支票 131(0nl)=I  
anticipated expenditure 预期开支 2rT^OGw6
  
anticipated net profit 预期纯利 ?110} [jw  
anticipated revenue 预期收入 I4jRz*Ufe?  
anti-inflation measure 反通货膨胀措施 3E*m.jX  
anti-inflationary stance 反通货膨胀立场 l[:Aq&[o3  
apparent deficit 表面赤字 $4xSI"+M%  
apparent financial solvency 表面偿债能力 sq`Xz8u  
apparent partner 表面合伙人 -MS#YcsV  
application for personal assessment 个人入息课税申请书 *'{-!Y  
application of fund 资金应用 #PD6LO  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 gm)Uyr$  
appointed actuary 委任精算师 SC~k4&xy  
appointed auditor 委任核数师；委任审计师 ?< b{  
appointed trustee 委任的受托人 @T\n@M]  
appointer 委任人 ?nW>'z  
apportioned pro rata 按比例分摊 %\<b{x# G  
apportionment 分配；分摊 GKo&?Tj)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =XR6rR8  
apportionment formula 分摊方程式 -%"PqA/1zj  
apportionment of estate duty 遗产税的分摊 edo)W mn  
appraisal 估价；评估 [- $ Do  
appreciable growth 可观增长 $!>.h*np  
appreciable impact 显着影响 5_'lu  
appreciable increase 可观增长 B%;MGb o  
appreciation 增值；升值 4l  ZK@3  
appreciation against other currencies 相对其他货币升值 =|P &G~]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;B=aK"\  
appreciation tax 增值税 *z VN6wG{  
appropriation 拨款；拨用；拨付 1]G)41  
appropriation account 拨款帐目
%nY\"  
Appropriation Bill 拨款法案 JnsJ]_<  
appropriation-in-aid system 补助拨款办法 HGGq;Nbm  
approved assets 核准资产 VGQ~~U7}@  
approved basket stock 认可一篮子证券 /jGBQ-X  
approved budget 核准预算 swF{}S"  
approved charitable donation 认可慈善捐款 nFn!6,>E  
approved charitable institution 认可慈善机构 -n05Z@7  
approved currency 核准货币；认可货币 5&n{QE?Um  
approved estimates 核准预算 >l&]Ho  
approved estimates of expenditure 核准开支预算 *7Q6b 4~"  
approved overseas insurer 核准海外保险人 A0)^I:&  
approved overseas trust company 核准海外信托公司 mcez3gH  
approved pooled investment fund 核准汇集投资基金 D|9+:Y  
approved provident fund scheme 认可公积金计划 Bx#i?=*W  
approved provision 核准拨款 uAPVR  
approved redeemable share 核准可赎回股份 N;|^C{uz  
approved regional stock 认可地区性证券 mF*x&^ie  
approved retirement scheme 认可退休金计划 B}d&tH2^s  
approved subordinated loan 核准附属贷款 en< $.aY  
arbitrage 套戥；套汇；套利 0MHiW=  
arbitrageur 套戥者；套汇者 tz@MZs09  
arbitrary amount 临时款项 hN'])[+V  
arrangement 措施；安排；协定 0ae8Xm3J@R  
arrears 欠款 R7bG!1SHl  
arrears of pay 欠付薪酬 U7s$';y"%  
arrears of revenue 逾期未收税款；逾期未收的帐项 cFL~< [>_  
articles of association 组织章程；组织细则；组织章程细则 kMQ /9~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YqX$a~  
ascertainment of profit 确定利润 qG6s.TcG  
"Asia Clear" “亚洲结算系统”