[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 xhw-2dl*H  
allotment notice 股份配售通知；配股通知 aV>aiR=  
allotment of shares 股份分配 ?} (=  
allowable 可获宽免；免税的 TJaeQqob  
allowable business loss 可扣除的营业亏损 z<p
JYpxH  
allowable expenses 可扣税的支出 Km3&N  
allowance 免税额；津贴；备抵；准备金 ([ dT!B#aH  
allowance for debts 债项的免税额 5 +P@sD  
allowance for depreciation by wear and tear 耗损折旧免税额 Sdd9Dv?!  
allowance for funeral expenses 殡殓费的免税额 Y-p<qL|_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (ZP87Gz  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y)XvlfJ,h?  
allowance to debtor 给债务人的津贴 @(:v_l  
alteration of capital 资本更改 #U=;T]!'$  
alternate trustee 候补受托人 jxw_*^w"  
amalgamation 合并 u1cu]S j0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E=u/tpj  
ambit of charges 征税范围；收费范围 }B q^3?,#{  
amended valuation 经修订的估值 *7" L ]6  
American Commodities Exchange 美国商品交易所 *Oo &}oAj  
American Express Bank Limited 美国运通银行 6;oe=Q
:Q  
American Stock Exchange 美国证券交易所 F9H~k"_ZJR  
amortization 摊销 PuX
UuJx(  
amount due from banks 存放银行同业的款项 Pxhz@":[  
amount due from banks abroad 存放海外银行同业的款项 [B^G-  
amount due from holding companies 控股公司欠款 ;/LD)$_  
amount due from local banks 存放本港银行同业的款项 O8| *M "  
amount due to banks 银行同业的存款 q0O&UE)6Y  
amount due to banks abroad 海外银行同业的存款 /\=MBUN  
amount due to holding companies 控股公司存款 <7n]Ai@Y  
amount due to local banks 本港银行同业的存款 4vdNMV~  
amount due to outport banks 外埠银行同业的存款 "Xn%at4  
amount for note issue 发行纸币的款额 %f&< wC  
amount of bond 担保契据的款额 I^3:YVR&  
amount of consideration 代价款额 &ZJgQ-Pc(m  
amount of contribution 供款数额  "0&N}  
amount of indebtedness 负债款额 rt4Z ;  
amount of principal of the loan 贷款本金额 vR>o}%`  
amount of rates chargeable 应征差饷数额 v6uxxsI>Hm  
amount of share capital 股本额 c ~Fdx  
amount of sums assured 承保款额 ,EEPh>cXc  
amount of variation 变动幅度 XU-m"_t  
amount of vote 拨款数额 "T6#  
amount payable 应付款额 SH8/0g?  
amount receivable 应收款额 {6 .o=EyM{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i0pU!`0  
analysis 分析 cA;js;x@  
ancillary risk 附属风险 UQT'6* !  
annual account 周年帐目；周年帐目报表；年度决算；年结 uDayBaR  
annual accounting date 年结日期 A^Cj1:,  
annual allowance 每年免税额；年积金；年度津贴；年津
Sm|(  
annual balance 年度余额 z4M1D9iPY  
annual disposable income 每年可动用收入 qv+R:YYOq  
annual estimates 周年预算 .mxTfP=9  
annual fee 年费 +S~.c;EK  
annual general meeting 周年大会 9E1W|KE  
annual growth rate 年增率；每年增长率 -_8*41  
annual long-term supplement 长期个案每年补助金 Z1,gtl ?  
annual pensionable emolument 可供计算退休金的年薪
d^V$Z6* ]  
annual report 年报 S~ F`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1n%8j*bJq  
annual return 周年报表；周年申报表；每年报税表格 y,m2(V  
Annual Return Rules 《周年报表规则》 }zMf7<C  
annual review of consumer prices 每年消费物价回顾 WDx Mo`zT  
annual roll-forward basis 逐年延展方式 '2^ Yw  
annual salary 年薪 or?%-)  
annual statement 年度报表；年度决算表 $L}aQlA1JM  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `M@Ak2gcR+  
annuitant 年金受益人 3/goCg  
annuity 年金 K5"sj|d&  
annuity contract 年金合约 7_\ Mwy{P  
annuity on human life 人寿年金 wu~hqd  
antecedent debt 先前的债项 py<_HyJ  
ante-dated cheque 倒填日期支票 5lmO:G1  
anticipated expenditure 预期开支 6yIvaY$KR  
anticipated net profit 预期纯利 (36K3=Qa  
anticipated revenue 预期收入 Utt>H@t[  
anti-inflation measure 反通货膨胀措施 Z(Q2Ue;}&  
anti-inflationary stance 反通货膨胀立场 B)=~8wsI:Z  
apparent deficit 表面赤字 RKkGITDk  
apparent financial solvency 表面偿债能力 ]/dVRkZeAE  
apparent partner 表面合伙人 *\XH+/]+  
application for personal assessment 个人入息课税申请书 m],Ud\  
application of fund 资金应用 V1bh|+o9  
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 m(47s  
appointed actuary 委任精算师 e~\QE0Oe:  
appointed auditor 委任核数师；委任审计师 aXR%;]<Dw  
appointed trustee 委任的受托人 Cmd329AH  
appointer 委任人 H{`{)mS  
apportioned pro rata 按比例分摊 }ot"Sx\.  
apportionment 分配；分摊 ]]uHM}l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [ygF0 -3ND  
apportionment formula 分摊方程式 N:BL=}V  
apportionment of estate duty 遗产税的分摊 jBtj+TL8  
appraisal 估价；评估 x8[MP?Wz  
appreciable growth 可观增长  z
V.pol  
appreciable impact 显着影响 ?
y7w}W  
appreciable increase 可观增长 j, u#K)7{T  
appreciation 增值；升值 jNl/!l7B  
appreciation against other currencies 相对其他货币升值 VcgBLkIF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eti`O  
appreciation tax 增值税 OkH\^  
appropriation 拨款；拨用；拨付 F9Z@x)  
appropriation account 拨款帐目 ;Ss$2V'a  
Appropriation Bill 拨款法案 IF_DZ   
appropriation-in-aid system 补助拨款办法 :#X[ %"g.  
approved assets 核准资产 Plo,XU  
approved basket stock 认可一篮子证券 !,&yyx.  
approved budget 核准预算 JdNF-64ky  
approved charitable donation 认可慈善捐款  t@B(+
 
approved charitable institution 认可慈善机构 _a'A~JY  
approved currency 核准货币；认可货币 8b&uU [  
approved estimates 核准预算 j F5Blc  
approved estimates of expenditure 核准开支预算 xAdq+$><  
approved overseas insurer 核准海外保险人 +1`t}hO  
approved overseas trust company 核准海外信托公司 l\Ftr_Dk  
approved pooled investment fund 核准汇集投资基金 B@K[3  
approved provident fund scheme 认可公积金计划 k3hkk:W  
approved provision 核准拨款 BGWAh2w6  
approved redeemable share 核准可赎回股份 ;u-4KK  
approved regional stock 认可地区性证券 $&{IKP)u  
approved retirement scheme 认可退休金计划 %|IUqjg  
approved subordinated loan 核准附属贷款 trYTs,KV  
arbitrage 套戥；套汇；套利 yI8tH!  
arbitrageur 套戥者；套汇者 \U
@3`  
arbitrary amount 临时款项 #@//7Bf%  
arrangement 措施；安排；协定 pB01J<@m  
arrears 欠款 9]yW_]P  
arrears of pay 欠付薪酬 hx!7w}[A  
arrears of revenue 逾期未收税款；逾期未收的帐项 665[  
articles of association 组织章程；组织细则；组织章程细则 1mW%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p^QZq>v  
ascertainment of profit 确定利润 N}Vn;29  
"Asia Clear" “亚洲结算系统”