[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 c6=XJvz  
allotment notice 股份配售通知；配股通知 GMkni'pV  
allotment of shares 股份分配 mey -Bn  
allowable 可获宽免；免税的 0v6Z4Ahpo  
allowable business loss 可扣除的营业亏损 f}KV4'n  
allowable expenses 可扣税的支出 '66nqJb*  
allowance 免税额；津贴；备抵；准备金 5\O&pz@D  
allowance for debts 债项的免税额 ;Jb%2?+=!  
allowance for depreciation by wear and tear 耗损折旧免税额 .W$9nbly  
allowance for funeral expenses 殡殓费的免税额 @MoCEtt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b$p
Cp`/MT  
allowance for repairs and outgoings 修葺及支出方面的免税额 <0m^b#hdG  
allowance to debtor 给债务人的津贴 aIr"!. 4  
alteration of capital 资本更改 [3ggJcUgW>  
alternate trustee 候补受托人 44w "U%+  
amalgamation 合并 U#sv.r/L}3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 a+CJJ3 T-  
ambit of charges 征税范围；收费范围 ;PqC*iz  
amended valuation 经修订的估值 R#?atL$(  
American Commodities Exchange 美国商品交易所 WP Gp(Xw  
American Express Bank Limited 美国运通银行 (lq%4h  
American Stock Exchange 美国证券交易所 tNOOaj9mw  
amortization 摊销 R<hsG%BS(D  
amount due from banks 存放银行同业的款项 7:=(yBG  
amount due from banks abroad 存放海外银行同业的款项 ,J<+Wxz  
amount due from holding companies 控股公司欠款 m(1ot M9  
amount due from local banks 存放本港银行同业的款项 #N'9F&:V$  
amount due to banks 银行同业的存款 F9(jx#J~t  
amount due to banks abroad 海外银行同业的存款 4x=sJ%E  
amount due to holding companies 控股公司存款 V$iA3)7W%  
amount due to local banks 本港银行同业的存款 0R0_UvsXU  
amount due to outport banks 外埠银行同业的存款 kp!(e0n  
amount for note issue 发行纸币的款额 EFu$>Z4  
amount of bond 担保契据的款额 KG96;l@'(  
amount of consideration 代价款额 `#r/L@QI  
amount of contribution 供款数额 $]W*;MTI}  
amount of indebtedness 负债款额 s0h0E
pED  
amount of principal of the loan 贷款本金额 { i4`-w  
amount of rates chargeable 应征差饷数额 \l# H#~  
amount of share capital 股本额 /}%C'  
amount of sums assured 承保款额 jaVx9FR+  
amount of variation 变动幅度 gdh|X[d  
amount of vote 拨款数额 Xi+l1xe  
amount payable 应付款额 7|[Dr@.S  
amount receivable 应收款额 a^X% (@Sg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $RHw6*COG  
analysis 分析 W'E3_dj+  
ancillary risk 附属风险 .lI.I  
annual account 周年帐目；周年帐目报表；年度决算；年结 y]!mN  
annual accounting date 年结日期 ?VTP| Z  
annual allowance 每年免税额；年积金；年度津贴；年津 LW/> %  
annual balance 年度余额 31%3&B:Ts  
annual disposable income 每年可动用收入 =+<DNW@%  
annual estimates 周年预算 ,?%o ~  
annual fee 年费 8u"C7} N_  
annual general meeting 周年大会 !>+m46A  
annual growth rate 年增率；每年增长率 .%\||1F<  
annual long-term supplement 长期个案每年补助金 #"H<k(-Cz  
annual pensionable emolument 可供计算退休金的年薪 %+;amRb  
annual report 年报 =BV_?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 eSW}H_3  
annual return 周年报表；周年申报表；每年报税表格 <K/iX%b?  
Annual Return Rules 《周年报表规则》 S3QX{5t\  
annual review of consumer prices 每年消费物价回顾 @)z?i  
annual roll-forward basis 逐年延展方式 dWo$5Bls<A  
annual salary 年薪 - s{&_]A~  
annual statement 年度报表；年度决算表 62[_u]<Yub  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 'g}Q@@b  
annuitant 年金受益人 YW8Odm  
annuity 年金 EIg:@o&Jj  
annuity contract 年金合约 z_y@4B6>}  
annuity on human life 人寿年金 q'Y)Y(d  
antecedent debt 先前的债项 tqKX\N=5^  
ante-dated cheque 倒填日期支票 (8~Hr?1B  
anticipated expenditure 预期开支 v
|jwz.jM  
anticipated net profit 预期纯利 >{0,dGm  
anticipated revenue 预期收入 wNh\pWA  
anti-inflation measure 反通货膨胀措施 0nR_I^  
anti-inflationary stance 反通货膨胀立场 PA,\o8]x  
apparent deficit 表面赤字 ^~bAixH^k  
apparent financial solvency 表面偿债能力 :D !/.0  
apparent partner 表面合伙人 Oek$f,J-  
application for personal assessment 个人入息课税申请书 #,!/Cnqis  
application of fund 资金应用 )G#O#Yy
  
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)S?>P&  
appointed actuary 委任精算师 H^$7=  
appointed auditor 委任核数师；委任审计师 9~l8Qa
K  
appointed trustee 委任的受托人 )Oj{x0{\Q  
appointer 委任人 Dkg-y9  
apportioned pro rata 按比例分摊 RNcnE1=  
apportionment 分配；分摊 ),-MrL8c%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Bv6~! p  
apportionment formula 分摊方程式 }
\W^$e-  
apportionment of estate duty 遗产税的分摊 ^c){N-G  
appraisal 估价；评估 %6:"
tuA  
appreciable growth 可观增长 o4aFgal1  
appreciable impact 显着影响 \YsLVOv%:d  
appreciable increase 可观增长 sHSg _/|  
appreciation 增值；升值 I5rAL\y-G  
appreciation against other currencies 相对其他货币升值 Y}r UVn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 irGgo-x  
appreciation tax 增值税 0j' Xi_uM  
appropriation 拨款；拨用；拨付  '^,|8A2  
appropriation account 拨款帐目 &Z7NF|  
Appropriation Bill 拨款法案 >T^BD'z@'  
appropriation-in-aid system 补助拨款办法 TO] cZ
Z<  
approved assets 核准资产 A_5M
\iN\  
approved basket stock 认可一篮子证券 9t&m\J >8;  
approved budget 核准预算 % +M,FgW  
approved charitable donation 认可慈善捐款 TF@k{_f  
approved charitable institution 认可慈善机构 w?R#ly  
approved currency 核准货币；认可货币 (.g?|c  
approved estimates 核准预算 >WY\P4)k  
approved estimates of expenditure 核准开支预算 X@:@1+U  
approved overseas insurer 核准海外保险人 ^'hh?mL  
approved overseas trust company 核准海外信托公司 4ZT0~37(  
approved pooled investment fund 核准汇集投资基金 qu/b:P  
approved provident fund scheme 认可公积金计划 vUJQ<D  
approved provision 核准拨款 YH0utc  
approved redeemable share 核准可赎回股份 s { 0c .
M  
approved regional stock 认可地区性证券 Pbakw81!~  
approved retirement scheme 认可退休金计划 z'k@$@:0XD  
approved subordinated loan 核准附属贷款 Twk,R. O  
arbitrage 套戥；套汇；套利 7qhX`$  
arbitrageur 套戥者；套汇者 QG;V\2T2[  
arbitrary amount 临时款项 5oOFl  
arrangement 措施；安排；协定 ]_:j+6i  
arrears 欠款 5 r&n  
arrears of pay 欠付薪酬 " VSma  
arrears of revenue 逾期未收税款；逾期未收的帐项 #]s&[O43  
articles of association 组织章程；组织细则；组织章程细则 Q^oB`)k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1u_< 1X3  
ascertainment of profit 确定利润 OZ Hfd7K4A  
"Asia Clear" “亚洲结算系统”