[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 dd@^e)VZB  
allotment notice 股份配售通知；配股通知 %UI.E=`n  
allotment of shares 股份分配 VtUe$ft  
allowable 可获宽免；免税的 V'#dY~E-P  
allowable business loss 可扣除的营业亏损 e ,/I}W  
allowable expenses 可扣税的支出 fB:9:NX  
allowance 免税额；津贴；备抵；准备金
8E&}+DR?  
allowance for debts 债项的免税额 :@rE&  
allowance for depreciation by wear and tear 耗损折旧免税额 2BXpk^d5y  
allowance for funeral expenses 殡殓费的免税额 ^rfY9qMJr8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ah;2\0|t  
allowance for repairs and outgoings 修葺及支出方面的免税额 T( MS,AyD]  
allowance to debtor 给债务人的津贴 MGfDx Hg]  
alteration of capital 资本更改 Ds9pXgU(Z  
alternate trustee 候补受托人 zIi|z}WJ  
amalgamation 合并 R5g-b2Lm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |Up+Kc:z/n  
ambit of charges 征税范围；收费范围 3xxQL,FV  
amended valuation 经修订的估值 V8ZE(0&II}  
American Commodities Exchange 美国商品交易所 ,aeQXI#@  
American Express Bank Limited 美国运通银行 =MEv{9_  
American Stock Exchange 美国证券交易所 WW{5[;LYiB  
amortization 摊销 Yc3\NqQM  
amount due from banks 存放银行同业的款项 .X\p;~H 5  
amount due from banks abroad 存放海外银行同业的款项 L@HPU;<  
amount due from holding companies 控股公司欠款 Bq.@Cx K  
amount due from local banks 存放本港银行同业的款项 upg ?  
amount due to banks 银行同业的存款 klxVsx%I{G  
amount due to banks abroad 海外银行同业的存款 "XT7;!  
amount due to holding companies 控股公司存款
L{jJDd  
amount due to local banks 本港银行同业的存款 "^F#oo%L  
amount due to outport banks 外埠银行同业的存款 p @&>{hi@  
amount for note issue 发行纸币的款额 iZ<^p1i  
amount of bond 担保契据的款额 +>/ariRr  
amount of consideration 代价款额 .+MJ' bW  
amount of contribution 供款数额 Bw;sg;  
amount of indebtedness 负债款额 ?:vp3f#  
amount of principal of the loan 贷款本金额 <vJPKQ`=:  
amount of rates chargeable 应征差饷数额 XE* @*  
amount of share capital 股本额 z6ISJb  
amount of sums assured 承保款额 5ppO
G_  
amount of variation 变动幅度 RbzSQr>a\  
amount of vote 拨款数额 &PVos|G  
amount payable 应付款额 GR @!mf  
amount receivable 应收款额 $m,gQV~4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )uC],CbW{  
analysis 分析 !O6e,l  
ancillary risk 附属风险 26PUO$&b.  
annual account 周年帐目；周年帐目报表；年度决算；年结 J(JsfU4  
annual accounting date 年结日期 /ts=DxCC;  
annual allowance 每年免税额；年积金；年度津贴；年津 .<
`i!Ls  
annual balance 年度余额 3XF.$=@  
annual disposable income 每年可动用收入 t~ruP',~\  
annual estimates 周年预算 :i_818h!?[  
annual fee 年费 _x &;Fa%  
annual general meeting 周年大会 zs e<b/G1G  
annual growth rate 年增率；每年增长率 njeRzX  
annual long-term supplement 长期个案每年补助金 #"-?+F=rk  
annual pensionable emolument 可供计算退休金的年薪 n8UQIa4&=  
annual report 年报 .) uUpY%K^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hr _ 5D  
annual return 周年报表；周年申报表；每年报税表格 +KgoLa  
Annual Return Rules 《周年报表规则》 =}>wxO  
annual review of consumer prices 每年消费物价回顾 G6(kwv4  
annual roll-forward basis 逐年延展方式 JBfDz0P  
annual salary 年薪 #N^TqOr  
annual statement 年度报表；年度决算表 &IsQgS7R  
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 6r! Y ~\@  
annuitant 年金受益人 ]Q,;5>#W  
annuity 年金 HM57b >
6  
annuity contract 年金合约 A]ZCQ49  
annuity on human life 人寿年金 }/&Q\Sc
  
antecedent debt 先前的债项 7ksh%eV  
ante-dated cheque 倒填日期支票 <k?o fE1o  
anticipated expenditure 预期开支 e8g"QDc  
anticipated net profit 预期纯利 ZycV?ob8}  
anticipated revenue 预期收入 U/F<r3.`#  
anti-inflation measure 反通货膨胀措施 $2B_a  
anti-inflationary stance 反通货膨胀立场 DP\s-JpI[  
apparent deficit 表面赤字 2w\$}'  
apparent financial solvency 表面偿债能力 56gpAc  
apparent partner 表面合伙人 jXA!9_L7  
application for personal assessment 个人入息课税申请书 Mx<z34(T  
application of fund 资金应用 S$J}>a#Ry  
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 Q
R4rQu  
appointed actuary 委任精算师 Tlrr02>B{  
appointed auditor 委任核数师；委任审计师 H,,-;tN?  
appointed trustee 委任的受托人 L1=3_fO  
appointer 委任人 n@n608  
apportioned pro rata 按比例分摊 W%LTcm  
apportionment 分配；分摊 2{;&c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?#; oqH<  
apportionment formula 分摊方程式 jJFWPD]u  
apportionment of estate duty 遗产税的分摊 X8~dFjhX  
appraisal 估价；评估 7'u<)V  
appreciable growth 可观增长 L#sw@UCK  
appreciable impact 显着影响 !OWPwBm;  
appreciable increase 可观增长 3 i<,#FaL  
appreciation 增值；升值 5tPBTS<<"L  
appreciation against other currencies 相对其他货币升值 ?CO\jW_ *n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0
6DT2  
appreciation tax 增值税 (ii6w d<*  
appropriation 拨款；拨用；拨付 S\fEV"  
appropriation account 拨款帐目 HUqG)t*c1  
Appropriation Bill 拨款法案 Vp8t8X1`  
appropriation-in-aid system 补助拨款办法 qu]ch&"?U  
approved assets 核准资产 Yhdt"@;..  
approved basket stock 认可一篮子证券 q/y4HT,x  
approved budget 核准预算 <;O=h; ~|  
approved charitable donation 认可慈善捐款 uC\FW6K=m  
approved charitable institution 认可慈善机构 gXr"],OM;  
approved currency 核准货币；认可货币 $YZsaw  
approved estimates 核准预算 
GT\, @$r  
approved estimates of expenditure 核准开支预算 HScj  
approved overseas insurer 核准海外保险人 i9Fg  
approved overseas trust company 核准海外信托公司 tHNvb\MR$  
approved pooled investment fund 核准汇集投资基金 <$\ vL  
approved provident fund scheme 认可公积金计划 h(}$-'g  
approved provision 核准拨款 FTM(y CN  
approved redeemable share 核准可赎回股份 is=sV:j:  
approved regional stock 认可地区性证券 +pYrAqmO-  
approved retirement scheme 认可退休金计划 W:Rs 0O  
approved subordinated loan 核准附属贷款 WrK!]17or  
arbitrage 套戥；套汇；套利 *r!f! eA:  
arbitrageur 套戥者；套汇者 TymE(,1  
arbitrary amount 临时款项 s2Gi4fY?  
arrangement 措施；安排；协定 ;>^oe:@  
arrears 欠款 wMy$T<:   
arrears of pay 欠付薪酬 2p\CCzw  
arrears of revenue 逾期未收税款；逾期未收的帐项 !NWz  
articles of association 组织章程；组织细则；组织章程细则 .G[y^w)w}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z;1y7W!v  
ascertainment of profit 确定利润 J ytY6HF  
"Asia Clear" “亚洲结算系统”