[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 ;X:Bh8tEV  
allotment notice 股份配售通知；配股通知 ,kUg"\_k  
allotment of shares 股份分配 (1[Z#y[  
allowable 可获宽免；免税的 fm$Qd^E|e  
allowable business loss 可扣除的营业亏损 #=72/[  
allowable expenses 可扣税的支出 $K
BW{  
allowance 免税额；津贴；备抵；准备金 Z{gDE o)  
allowance for debts 债项的免税额 B 74  
allowance for depreciation by wear and tear 耗损折旧免税额 %0({MU  
allowance for funeral expenses 殡殓费的免税额 C`uL 4r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wc#k@"2AZb  
allowance for repairs and outgoings 修葺及支出方面的免税额 a|DCpU}  
allowance to debtor 给债务人的津贴 HdyE`FY\  
alteration of capital 资本更改 BjHp3-A'  
alternate trustee 候补受托人 A"0Yn(awWu  
amalgamation 合并 <<V"4 C2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =@&>r5W 1  
ambit of charges 征税范围；收费范围 .J=QWfqt  
amended valuation 经修订的估值 -0I&dG-  
American Commodities Exchange 美国商品交易所 -X3CrW  
American Express Bank Limited 美国运通银行 `)kxFD_bH  
American Stock Exchange 美国证券交易所 RjR+'<7E^  
amortization 摊销 +HjSU2  
amount due from banks 存放银行同业的款项 JxKd  
amount due from banks abroad 存放海外银行同业的款项 4hYK$!"r
 
amount due from holding companies 控股公司欠款 O]?\<&y  
amount due from local banks 存放本港银行同业的款项 b&]z^_m)  
amount due to banks 银行同业的存款 N8,g~?r^  
amount due to banks abroad 海外银行同业的存款 L=.@hs  
amount due to holding companies 控股公司存款 \w&R`;b8w  
amount due to local banks 本港银行同业的存款 sLzZ }u?(  
amount due to outport banks 外埠银行同业的存款 i2-]Xl  
amount for note issue 发行纸币的款额 NBAOVYK  
amount of bond 担保契据的款额 ?X\uzu  
amount of consideration 代价款额 jkAru_C  
amount of contribution 供款数额 ,|]k4F  
amount of indebtedness 负债款额 79D;0  
amount of principal of the loan 贷款本金额 /XNC^!z6Js  
amount of rates chargeable 应征差饷数额 I]42R;Sc  
amount of share capital 股本额 ^W`RBrJay  
amount of sums assured 承保款额 P)~olrf  
amount of variation 变动幅度 69t6lB#;!  
amount of vote 拨款数额 }9N-2]  
amount payable 应付款额 1;!dTh  
amount receivable 应收款额 zm_8{Rta}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |QQ(1#d  
analysis 分析 /(9.Fqe(  
ancillary risk 附属风险 )`2ncb   
annual account 周年帐目；周年帐目报表；年度决算；年结 4^9qs%&  
annual accounting date 年结日期 X_)I" `  
annual allowance 每年免税额；年积金；年度津贴；年津 E 0OHl  
annual balance 年度余额 n?S)H=  
annual disposable income 每年可动用收入 [.$/o}  
annual estimates 周年预算 JUJrtKS  
annual fee 年费 |x=(}g  
annual general meeting 周年大会 xCyD0^KY  
annual growth rate 年增率；每年增长率 <e wcWr  
annual long-term supplement 长期个案每年补助金 l*Fp}d.  
annual pensionable emolument 可供计算退休金的年薪 L+mHeS l  
annual report 年报 &'/bnN +R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #iRd2Qj%  
annual return 周年报表；周年申报表；每年报税表格 DYrci?8Ith  
Annual Return Rules 《周年报表规则》 7.+vp@+  
annual review of consumer prices 每年消费物价回顾 yNG|YB;  
annual roll-forward basis 逐年延展方式 3ly]DTbz  
annual salary 年薪 0LTsWCUQ6e  
annual statement 年度报表；年度决算表 AbQnx%$u  
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 jN(c`Gb  
annuitant 年金受益人
Xi~I<&  
annuity 年金 #%/Jr 52<  
annuity contract 年金合约 g6$\i m  
annuity on human life 人寿年金 +
x?8\  
antecedent debt 先前的债项 WopA7J,  
ante-dated cheque 倒填日期支票 ;Y`8Ee4vH  
anticipated expenditure 预期开支 f:AfMf>m  
anticipated net profit 预期纯利 }0>\ %C  
anticipated revenue 预期收入 'oM=ZU8wo  
anti-inflation measure 反通货膨胀措施 IK8"3+(  
anti-inflationary stance 反通货膨胀立场 B-|C%~fe  
apparent deficit 表面赤字 BFqM6_/J  
apparent financial solvency 表面偿债能力 [Kb )Q{=)  
apparent partner 表面合伙人 +S1h~@c:B  
application for personal assessment 个人入息课税申请书 !G<gp4Js+N  
application of fund 资金应用 zs'Jgm.v  
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 x
4`|[  
appointed actuary 委任精算师 T:!H^  
appointed auditor 委任核数师；委任审计师 w;kiH+&  
appointed trustee 委任的受托人 |-%dN}O  
appointer 委任人 YWDd[\4  
apportioned pro rata 按比例分摊 %wGQu;re  
apportionment 分配；分摊 >keYx<1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P` Gb}]rW  
apportionment formula 分摊方程式 G*-7}7OAs  
apportionment of estate duty 遗产税的分摊 A>)W6|m|  
appraisal 估价；评估 dO9bxHMnM  
appreciable growth 可观增长 3qDuF  
appreciable impact 显着影响 { >Qs +]  
appreciable increase 可观增长 YdYaLTz  
appreciation 增值；升值 ,8DjQz0ZPo  
appreciation against other currencies 相对其他货币升值 Q.V+s   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bE jQMlb  
appreciation tax 增值税 >QB Dxm
  
appropriation 拨款；拨用；拨付 `0=j,54cx  
appropriation account 拨款帐目 5X9*K  
Appropriation Bill 拨款法案 kPSi6ci  
appropriation-in-aid system 补助拨款办法 w-Q=oEt  
approved assets 核准资产 T+:GYab/  
approved basket stock 认可一篮子证券 _1jeaV9@  
approved budget 核准预算 )>pIAYCVP  
approved charitable donation 认可慈善捐款 o KY0e&5  
approved charitable institution 认可慈善机构 #-PUm0|  
approved currency 核准货币；认可货币 ?zYR;r2'b)  
approved estimates 核准预算 .G/RQn]x}  
approved estimates of expenditure 核准开支预算 , lBHA+@  
approved overseas insurer 核准海外保险人 xoQqku"vn  
approved overseas trust company 核准海外信托公司 #BIY[{!  
approved pooled investment fund 核准汇集投资基金 ko~e*31_E  
approved provident fund scheme 认可公积金计划 iP?lP= M  
approved provision 核准拨款 '=UsN_@  
approved redeemable share 核准可赎回股份 vtq47i  
approved regional stock 认可地区性证券 J& D0,cuk  
approved retirement scheme 认可退休金计划 !!])~+4pP  
approved subordinated loan 核准附属贷款 |e2s{J2   
arbitrage 套戥；套汇；套利 Ft@ZK!'@  
arbitrageur 套戥者；套汇者 f/Q/[2t  
arbitrary amount 临时款项 f=>iiv  
arrangement 措施；安排；协定 7[M@;$  
arrears 欠款 :|= Xh"l"  
arrears of pay 欠付薪酬 KPa@~rU  
arrears of revenue 逾期未收税款；逾期未收的帐项 F&OcI.OTXF  
articles of association 组织章程；组织细则；组织章程细则 WwLV^m]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 { dvsZJj  
ascertainment of profit 确定利润 8]JlYe  
"Asia Clear" “亚洲结算系统”