[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 ~z]VDEJ{q  
allotment notice 股份配售通知；配股通知 x)N QRd  
allotment of shares 股份分配 %CnNu  
allowable 可获宽免；免税的 8lDb<i  
allowable business loss 可扣除的营业亏损 bYpeI(zK  
allowable expenses 可扣税的支出 2
A";oE  
allowance 免税额；津贴；备抵；准备金 K0B<9Wi|  
allowance for debts 债项的免税额 g)ZMU^1  
allowance for depreciation by wear and tear 耗损折旧免税额 yZm= #.f  
allowance for funeral expenses 殡殓费的免税额 4W49*Je  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fE)o-q6Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 |v : )9  
allowance to debtor 给债务人的津贴 34"PtWbV>  
alteration of capital 资本更改 Ndb7>"
W  
alternate trustee 候补受托人 E^c*x^  
amalgamation 合并 9;\mq'v%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Rrl  
ambit of charges 征税范围；收费范围 {J/Fp#  
amended valuation 经修订的估值 FIVC~LDd  
American Commodities Exchange 美国商品交易所 ":s_O.  
American Express Bank Limited 美国运通银行 l1O"hd'~s  
American Stock Exchange 美国证券交易所 IoK/2Gp  
amortization 摊销 u^JsKG+,:  
amount due from banks 存放银行同业的款项 Uey'c1  
amount due from banks abroad 存放海外银行同业的款项 n{etDO  
amount due from holding companies 控股公司欠款 T2.[iD!A  
amount due from local banks 存放本港银行同业的款项 ZMiOKVl  
amount due to banks 银行同业的存款 -/Wf iE  
amount due to banks abroad 海外银行同业的存款 ^Mc9MZ)  
amount due to holding companies 控股公司存款 q3h&
V  
amount due to local banks 本港银行同业的存款 Z_S{$D  
amount due to outport banks 外埠银行同业的存款 7m]J7 +4  
amount for note issue 发行纸币的款额 }P{Wk7#Jq  
amount of bond 担保契据的款额 gVR]z9  
amount of consideration 代价款额 9^8OIv?m8  
amount of contribution 供款数额 b8YdON
dy  
amount of indebtedness 负债款额 ~7*2 Jp'  
amount of principal of the loan 贷款本金额 { %]imf|g.  
amount of rates chargeable 应征差饷数额 v3X M-+Z4  
amount of share capital 股本额 GPL%8 YY  
amount of sums assured 承保款额 {G:y?q'z  
amount of variation 变动幅度 \%=\4%:  
amount of vote 拨款数额 `NsjtT'_  
amount payable 应付款额 D%YgS$p[M$  
amount receivable 应收款额 G-Tmk7m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5XZ!yYB?  
analysis 分析 Y$r78h=4  
ancillary risk 附属风险 ;[sW\Ou  
annual account 周年帐目；周年帐目报表；年度决算；年结 /8h=6"  
annual accounting date 年结日期 ump ~)?_B  
annual allowance 每年免税额；年积金；年度津贴；年津 1q;v|F  
annual balance 年度余额 =#b@7Yw:  
annual disposable income 每年可动用收入 +tqErh?Al  
annual estimates 周年预算 \beO5]KS<  
annual fee 年费 )?*YrWO{  
annual general meeting 周年大会 7C{ yNX#  
annual growth rate 年增率；每年增长率 7Gc{&hp*  
annual long-term supplement 长期个案每年补助金 B )r-,M  
annual pensionable emolument 可供计算退休金的年薪 g\JJkXjD#  
annual report 年报 `a& kD|Yh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \n)',4mY  
annual return 周年报表；周年申报表；每年报税表格 f&^(f1WO  
Annual Return Rules 《周年报表规则》 @^W`Yg)C  
annual review of consumer prices 每年消费物价回顾 6Dq4Q|C  
annual roll-forward basis 逐年延展方式 Pd*[i7zhC  
annual salary 年薪 9Yx(u2PQ  
annual statement 年度报表；年度决算表 Ma[EgG  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %fqR  
annuitant 年金受益人 hArY$T&MB  
annuity 年金 nVb@sI{{k  
annuity contract 年金合约 zH8E,)  
annuity on human life 人寿年金 g7*)|FOb  
antecedent debt 先前的债项 9E!le=>  
ante-dated cheque 倒填日期支票 XIHN6aQ{X  
anticipated expenditure 预期开支 NB"S,\M0  
anticipated net profit 预期纯利 ?{{w[U6NE  
anticipated revenue 预期收入 /d8o*m'bu!  
anti-inflation measure 反通货膨胀措施 0s#72}n  
anti-inflationary stance 反通货膨胀立场 ISbs l=F  
apparent deficit 表面赤字 xP9(J 0y  
apparent financial solvency 表面偿债能力 s HP-@  
apparent partner 表面合伙人 vT'Bs;QR  
application for personal assessment 个人入息课税申请书 yB*,)x0 @  
application of fund 资金应用 k_al*iM>H  
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 #WpkL]g2+%  
appointed actuary 委任精算师 _u`YjzK  
appointed auditor 委任核数师；委任审计师 157_0  
appointed trustee 委任的受托人 VM"cpC_8  
appointer 委任人 _'u]{X\k{J  
apportioned pro rata 按比例分摊 E$e7(D  
apportionment 分配；分摊 a&y^Ps6=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p\6cpf  
apportionment formula 分摊方程式 C|
(A/b  
apportionment of estate duty 遗产税的分摊 &|>+LP@8  
appraisal 估价；评估 {f!/:bM  
appreciable growth 可观增长 U=on}W3V2  
appreciable impact 显着影响 ^URCnJ67Se  
appreciable increase 可观增长 2ej7Ql _@c  
appreciation 增值；升值 y7R#PkQ~  
appreciation against other currencies 相对其他货币升值 qS!r<'F3dP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n/H OP  
appreciation tax 增值税 i=8iK#2 h  
appropriation 拨款；拨用；拨付 OG,P"sv  
appropriation account 拨款帐目 !d*[QD8  
Appropriation Bill 拨款法案 qtGJJ#^,  
appropriation-in-aid system 补助拨款办法 JE?p'77C  
approved assets 核准资产 y}Ky<%A!P  
approved basket stock 认可一篮子证券 v\0G`&^1  
approved budget 核准预算 QFyL2Xes/  
approved charitable donation 认可慈善捐款 N0U/u'J!g  
approved charitable institution 认可慈善机构 l^B.
iB  
approved currency 核准货币；认可货币 z`y9<+  
approved estimates 核准预算 CUA @CZ6{  
approved estimates of expenditure 核准开支预算 "q4tvcK.  
approved overseas insurer 核准海外保险人 BG{f)2F\  
approved overseas trust company 核准海外信托公司 s:`i~hjq  
approved pooled investment fund 核准汇集投资基金 WA{igj@\  
approved provident fund scheme 认可公积金计划 eE;tiX/  
approved provision 核准拨款 \>L,X_DL  
approved redeemable share 核准可赎回股份 SGd]o"VF  
approved regional stock 认可地区性证券
9
N]Xa  
approved retirement scheme 认可退休金计划 +Qs]8*^?;  
approved subordinated loan 核准附属贷款 &
4'<{  
arbitrage 套戥；套汇；套利 s>rR\`  
arbitrageur 套戥者；套汇者 E$d3+``  
arbitrary amount 临时款项 lG*Rw-?a  
arrangement 措施；安排；协定 MatXhP] Fi  
arrears 欠款 y>{:[L9*  
arrears of pay 欠付薪酬 X @nBj;   
arrears of revenue 逾期未收税款；逾期未收的帐项 0r]n 0?x  
articles of association 组织章程；组织细则；组织章程细则 v1h(_NLI!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,CO2d)}  
ascertainment of profit 确定利润 fS]&?$q  
"Asia Clear" “亚洲结算系统”