[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 7 gB{In0  
allotment notice 股份配售通知；配股通知 v
uz4qCQ  
allotment of shares 股份分配 [FQ\I-GNC  
allowable 可获宽免；免税的 +pqM ^3t|y  
allowable business loss 可扣除的营业亏损 =7 ,K
f}6  
allowable expenses 可扣税的支出 L(&}Wv  
allowance 免税额；津贴；备抵；准备金 !PUp>(  
allowance for debts 债项的免税额 Y@F  
allowance for depreciation by wear and tear 耗损折旧免税额 jJwkuh8R  
allowance for funeral expenses 殡殓费的免税额 ?a/n<V '  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \)m"3yY  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZI ?W5ISdg  
allowance to debtor 给债务人的津贴 _|isa]u\z  
alteration of capital 资本更改 &d`^E6#  
alternate trustee 候补受托人 ;_<)JqUh  
amalgamation 合并 E@ h y7X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R_Dc)  
ambit of charges 征税范围；收费范围 O2-M1sd$  
amended valuation 经修订的估值 g?qKNY  
American Commodities Exchange 美国商品交易所 .gZZCf&?  
American Express Bank Limited 美国运通银行 Zzd/K^gg  
American Stock Exchange 美国证券交易所 k3@HI|  
amortization 摊销 0o&}mKe  
amount due from banks 存放银行同业的款项 #-u [$TA  
amount due from banks abroad 存放海外银行同业的款项 %hT4qzJj  
amount due from holding companies 控股公司欠款 F}ukZ DB  
amount due from local banks 存放本港银行同业的款项 `hB1b["(  
amount due to banks 银行同业的存款 h5@j`{  
amount due to banks abroad 海外银行同业的存款 9(VRq^Z1  
amount due to holding companies 控股公司存款 sM\&.<B  
amount due to local banks 本港银行同业的存款 [ug,jEH"S  
amount due to outport banks 外埠银行同业的存款 &A50'8B2A  
amount for note issue 发行纸币的款额 <6N_at3  
amount of bond 担保契据的款额 @Hr+/52B  
amount of consideration 代价款额 ;MTz]c  
amount of contribution 供款数额 Pl~P-n  
amount of indebtedness 负债款额 DOL%'k?B  
amount of principal of the loan 贷款本金额 {^RG% &S  
amount of rates chargeable 应征差饷数额 )@:l^$x  
amount of share capital 股本额 K^i"9D)A  
amount of sums assured 承保款额 =v"xmx&4  
amount of variation 变动幅度 #7z|mVzH  
amount of vote 拨款数额 ?=
|kC*$/G  
amount payable 应付款额 Ht=$] Px  
amount receivable 应收款额 fCEz-TMW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =hX[  
analysis 分析 QXk"?yT`E  
ancillary risk 附属风险 lg/sMF>z\f  
annual account 周年帐目；周年帐目报表；年度决算；年结 a20w,  
annual accounting date 年结日期 kN'Thq/ZE  
annual allowance 每年免税额；年积金；年度津贴；年津 , Fytk34  
annual balance 年度余额 <]#o*_aFP  
annual disposable income 每年可动用收入 x%XT2+  
annual estimates 周年预算 N <pbO#e  
annual fee 年费 S
tM/  
annual general meeting 周年大会 >riq9
8Us/  
annual growth rate 年增率；每年增长率 M4<+%EV}  
annual long-term supplement 长期个案每年补助金 <lld*IH  
annual pensionable emolument 可供计算退休金的年薪 $U'3ME
Ew  
annual report 年报 g{DFS[h  
Annual Report on the Consumer Price Index 《消费物价指数年报》 
 8Uj:  
annual return 周年报表；周年申报表；每年报税表格 <%,'$^'DS  
Annual Return Rules 《周年报表规则》 |>sv8/!  
annual review of consumer prices 每年消费物价回顾 ;mJkqbVol  
annual roll-forward basis 逐年延展方式 _.f@Y`4d  
annual salary 年薪 FP;":iRL  
annual statement 年度报表；年度决算表 IrO+5w  
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 ^HFo3V }h  
annuitant 年金受益人 b:B[3|  
annuity 年金 vw rRZ"2  
annuity contract 年金合约 +sn2Lw!^  
annuity on human life 人寿年金 <3#<I)#  
antecedent debt 先前的债项 Oc-u=K,B  
ante-dated cheque 倒填日期支票 iB{xvyR  
anticipated expenditure 预期开支 i]M"Cu*  
anticipated net profit 预期纯利 tP]q4i
 
anticipated revenue 预期收入 +2O=s<fp  
anti-inflation measure 反通货膨胀措施 ta! V=U  
anti-inflationary stance 反通货膨胀立场 ^uBwj}6  
apparent deficit 表面赤字 OWV/kz5'H  
apparent financial solvency 表面偿债能力 k|ip?O  
apparent partner 表面合伙人 "8t\MKt(  
application for personal assessment 个人入息课税申请书 o4'v> b  
application of fund 资金应用 H0tF  
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 "z/V%ZK~f  
appointed actuary 委任精算师 Zi3T~:0p:  
appointed auditor 委任核数师；委任审计师 ("F )  
appointed trustee 委任的受托人 5vGioO  
appointer 委任人 #O6 EP#B  
apportioned pro rata 按比例分摊 yam}x*O\xn  
apportionment 分配；分摊 {*__B} ,N  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _@|fva&s,;  
apportionment formula 分摊方程式 S2}Z&X(  
apportionment of estate duty 遗产税的分摊 "8_,tYAH  
appraisal 估价；评估 `G0*l|m>  
appreciable growth 可观增长 4f  jC  
appreciable impact 显着影响 X v*}1PZH  
appreciable increase 可观增长 gD5P!}s[u0  
appreciation 增值；升值 r:#Q9EA  
appreciation against other currencies 相对其他货币升值 3*2I$e!Jt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h+xA?[c=  
appreciation tax 增值税 $/.<z(F  
appropriation 拨款；拨用；拨付 cI3KB-lM#  
appropriation account 拨款帐目 THr8o V5  
Appropriation Bill 拨款法案 YME[%c2x  
appropriation-in-aid system 补助拨款办法 |=,83,a  
approved assets 核准资产 xtsL8-u f  
approved basket stock 认可一篮子证券 0k.v0a7%  
approved budget 核准预算 -4%]QS  
approved charitable donation 认可慈善捐款 <hMtE
/05B  
approved charitable institution 认可慈善机构 R%W@~o\p]  
approved currency 核准货币；认可货币 59K}  
approved estimates 核准预算 _2; ^v`[  
approved estimates of expenditure 核准开支预算 'oCm.~;_  
approved overseas insurer 核准海外保险人 p~FQcW'a~  
approved overseas trust company 核准海外信托公司
Dx0O'uwR  
approved pooled investment fund 核准汇集投资基金 +0U #.|?  
approved provident fund scheme 认可公积金计划 F1\`l{B,\  
approved provision 核准拨款 A~XOK;sB  
approved redeemable share 核准可赎回股份 Kc-4W6?$  
approved regional stock 认可地区性证券 1h{>[ 'L  
approved retirement scheme 认可退休金计划 ~r PYJ  
approved subordinated loan 核准附属贷款 "]w!`^'_  
arbitrage 套戥；套汇；套利 \P5>{2i  
arbitrageur 套戥者；套汇者 $wgc vySx  
arbitrary amount 临时款项 KZW'O b>[  
arrangement 措施；安排；协定 ki`8(u6l  
arrears 欠款 >6k}HrS1V  
arrears of pay 欠付薪酬 s`r-v/3l  
arrears of revenue 逾期未收税款；逾期未收的帐项 DQMPA j.  
articles of association 组织章程；组织细则；组织章程细则 _o&94&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k=ts&9\  
ascertainment of profit 确定利润 ]ZDTn  
"Asia Clear" “亚洲结算系统”