[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 CrwcYzrRWl  
allotment notice 股份配售通知；配股通知 pb2{J#  
allotment of shares 股份分配 A86lyBDQ*  
allowable 可获宽免；免税的 E't G5,/m  
allowable business loss 可扣除的营业亏损 ;P0Y6v3  
allowable expenses 可扣税的支出 }9+1<mT9a/  
allowance 免税额；津贴；备抵；准备金 wor'=byh\  
allowance for debts 债项的免税额 KiRt '  
allowance for depreciation by wear and tear 耗损折旧免税额 JXy
667_  
allowance for funeral expenses 殡殓费的免税额 lh(+X-}D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (=3& 8$  
allowance for repairs and outgoings 修葺及支出方面的免税额 &T{B~i3w8  
allowance to debtor 给债务人的津贴 L8-[:1
  
alteration of capital 资本更改 @!O&b%8X%  
alternate trustee 候补受托人 />2$ XwP  
amalgamation 合并 ??e#E [bI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z1@sEfk>  
ambit of charges 征税范围；收费范围 vdFQf ^l  
amended valuation 经修订的估值 .T$9Q Ar5  
American Commodities Exchange 美国商品交易所
Z :i"|;  
American Express Bank Limited 美国运通银行 )]>Y*<s }  
American Stock Exchange 美国证券交易所 jv#" vQ9A]  
amortization 摊销 YT%SCaU  
amount due from banks 存放银行同业的款项 5SWX v+  
amount due from banks abroad 存放海外银行同业的款项 3=L1HZH  
amount due from holding companies 控股公司欠款 t;f p<z7N.  
amount due from local banks 存放本港银行同业的款项 !L.z4n,n+  
amount due to banks 银行同业的存款 OD
@A+"  
amount due to banks abroad 海外银行同业的存款 g2b4 ia!L  
amount due to holding companies 控股公司存款 o? xR[N-J  
amount due to local banks 本港银行同业的存款 ZWe$(?  
amount due to outport banks 外埠银行同业的存款 -mYI[AG)  
amount for note issue 发行纸币的款额 fjZveH0  
amount of bond 担保契据的款额 rM~IF+f0XD  
amount of consideration 代价款额 Y;5^w=V  
amount of contribution 供款数额 Y(!)G!CMc  
amount of indebtedness 负债款额 E_I6  
amount of principal of the loan 贷款本金额 VA r?teY  
amount of rates chargeable 应征差饷数额 cZK?kz_Y  
amount of share capital 股本额 _itN.^  
amount of sums assured 承保款额 w.F3o4YP  
amount of variation 变动幅度 #?d>S;)+  
amount of vote 拨款数额 
 SrU   
amount payable 应付款额 ?(L?X&)v  
amount receivable 应收款额 B>nd9Z '  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9NoPrR=x1  
analysis 分析 Nn4Kt,KY  
ancillary risk 附属风险 *l8vCa9Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 5lA 8e  
annual accounting date 年结日期 ['YRY B  
annual allowance 每年免税额；年积金；年度津贴；年津 V@xnz)^t  
annual balance 年度余额 NU\t3JaR  
annual disposable income 每年可动用收入 s?I=}  
annual estimates 周年预算 CvSG!l.6f<  
annual fee 年费 Vm8_ !$F  
annual general meeting 周年大会 rW>'2m6HU  
annual growth rate 年增率；每年增长率 }8KL]11b  
annual long-term supplement 长期个案每年补助金

z+B  
annual pensionable emolument 可供计算退休金的年薪 "'dC>7*<  
annual report 年报 ,&l*AB!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qhGhUyNX  
annual return 周年报表；周年申报表；每年报税表格 J3JRWy@?P  
Annual Return Rules 《周年报表规则》 ]vyF&`phb  
annual review of consumer prices 每年消费物价回顾 F
i=8B&j  
annual roll-forward basis 逐年延展方式 .4)P=*  
annual salary 年薪 lxJ.h&"P  
annual statement 年度报表；年度决算表 2/gj@>dt  
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 (c7{dYV  
annuitant 年金受益人 L ]'CA^N  
annuity 年金 _)H+..=  
annuity contract 年金合约 >\Pj(,'  
annuity on human life 人寿年金 8@#Y <{  
antecedent debt 先前的债项 #IJKMSGw?E  
ante-dated cheque 倒填日期支票 DLQ`<aU
 
anticipated expenditure 预期开支 I8>1RXz  
anticipated net profit 预期纯利 b#'a4j-u  
anticipated revenue 预期收入 @8d}
)X33  
anti-inflation measure 反通货膨胀措施 G7{:d  
anti-inflationary stance 反通货膨胀立场 qq{N; C  
apparent deficit 表面赤字 |#kf.kN  
apparent financial solvency 表面偿债能力 ,Yt&PE  
apparent partner 表面合伙人 bg. KkJMrR  
application for personal assessment 个人入息课税申请书 +FK<j;}C7  
application of fund 资金应用 'V{
k$}P2  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 7lOiFw  
appointed actuary 委任精算师 [uV/ Ra*g  
appointed auditor 委任核数师；委任审计师 pjn%CR`;  
appointed trustee 委任的受托人 } dlNMW  
appointer 委任人 U,(+rMeY0  
apportioned pro rata 按比例分摊 X~4:sJ\P=  
apportionment 分配；分摊 2|o$eq3t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dgD%
I  
apportionment formula 分摊方程式 N4N
H)x  
apportionment of estate duty 遗产税的分摊 ^%@.Vvz<  
appraisal 估价；评估 wd0ACF  
appreciable growth 可观增长 2DQC)Pe+z  
appreciable impact 显着影响 -"L6^IH7  
appreciable increase 可观增长 :!\./z8v  
appreciation 增值；升值 nuA!Jln_  
appreciation against other currencies 相对其他货币升值 73`UTXvWU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7FFYSv,[:  
appreciation tax 增值税 {q4"x5|  
appropriation 拨款；拨用；拨付 ]<= t  
appropriation account 拨款帐目 &Wk<F3qN  
Appropriation Bill 拨款法案 )gF9D1eA  
appropriation-in-aid system 补助拨款办法 nClU5  
approved assets 核准资产 +rX,Sl`/  
approved basket stock 认可一篮子证券 (#Aq*2Z.  
approved budget 核准预算 b)@x@3"O  
approved charitable donation 认可慈善捐款 /q]@|5I  
approved charitable institution 认可慈善机构 Y{@[)M{<  
approved currency 核准货币；认可货币 L  *@>/N  
approved estimates 核准预算 }y/t~f+  
approved estimates of expenditure 核准开支预算 u'>CU  
approved overseas insurer 核准海外保险人 sl 5wX  
approved overseas trust company 核准海外信托公司 Ymvd=F   
approved pooled investment fund 核准汇集投资基金 bhYaG i0  
approved provident fund scheme 认可公积金计划 n|6yz[N  
approved provision 核准拨款 5gEK$7Vp  
approved redeemable share 核准可赎回股份 i 9"1  
approved regional stock 认可地区性证券 M XQ7%G  
approved retirement scheme 认可退休金计划 g5[3
[Z(.  
approved subordinated loan 核准附属贷款 c6 |&?}F  
arbitrage 套戥；套汇；套利 hn.fX:}  
arbitrageur 套戥者；套汇者 fok#D>q  
arbitrary amount 临时款项 /#5ZP\e  
arrangement 措施；安排；协定 J-c7ZcTt  
arrears 欠款 bcNYoZ8`  
arrears of pay 欠付薪酬 8uiQm;W  
arrears of revenue 逾期未收税款；逾期未收的帐项 2{N0. |5  
articles of association 组织章程；组织细则；组织章程细则 q[ZYlF,Ho  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 us+adS.l&  
ascertainment of profit 确定利润 ,-Gw#!0  
"Asia Clear" “亚洲结算系统”