[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 ~ -F?Mc  
allotment notice 股份配售通知；配股通知 ^Dx#7bsDZR  
allotment of shares 股份分配 YTU.$t;Ez  
allowable 可获宽免；免税的 O:.,+,BH  
allowable business loss 可扣除的营业亏损 O hR1Jaed  
allowable expenses 可扣税的支出 ;</Twm;:  
allowance 免税额；津贴；备抵；准备金 XvSIWs  
allowance for debts 债项的免税额 S C _|A9  
allowance for depreciation by wear and tear 耗损折旧免税额 (5uJZ!m  
allowance for funeral expenses 殡殓费的免税额 2#_38=K=@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,dd WBwMK  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^i:\@VA:  
allowance to debtor 给债务人的津贴 1ZKzum F  
alteration of capital 资本更改 <2P7utdZ   
alternate trustee 候补受托人 fV ZW[9[  
amalgamation 合并 QlW=_Ymv{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 oVB"f  
ambit of charges 征税范围；收费范围 }G1&]Wt _  
amended valuation 经修订的估值 +EASAq  
American Commodities Exchange 美国商品交易所 hP
ufzhT  
American Express Bank Limited 美国运通银行 N)43
};e  
American Stock Exchange 美国证券交易所 w
y4q[$.4v  
amortization 摊销 s=EiH  
amount due from banks 存放银行同业的款项 3^G96]E  
amount due from banks abroad 存放海外银行同业的款项 En9R>A;`  
amount due from holding companies 控股公司欠款 amB@N6*  
amount due from local banks 存放本港银行同业的款项 Ds5NAp:x  
amount due to banks 银行同业的存款 v29G:YQe  
amount due to banks abroad 海外银行同业的存款 pX<a2FP  
amount due to holding companies 控股公司存款 \/Ij7nD`l%  
amount due to local banks 本港银行同业的存款 FUaNiAr[  
amount due to outport banks 外埠银行同业的存款 IF?xnu  
amount for note issue 发行纸币的款额 BQjam+u6  
amount of bond 担保契据的款额 u+% tPe  
amount of consideration 代价款额 =2oUZjA  
amount of contribution 供款数额 6d{j0?mM  
amount of indebtedness 负债款额 mpef] 9  
amount of principal of the loan 贷款本金额 ^&:'NR  
amount of rates chargeable 应征差饷数额 Ob(leL>ow  
amount of share capital 股本额 *e<_; Kr?  
amount of sums assured 承保款额 "oE*9J?e  
amount of variation 变动幅度 2;N@aZX  
amount of vote 拨款数额 AQci,j"  
amount payable 应付款额 &jJckT  
amount receivable 应收款额 :z~!p~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X7e/:._SAH  
analysis 分析 hmGdjw t$  
ancillary risk 附属风险 ,ZK]i CGk  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z! YpklZ?~  
annual accounting date 年结日期 (G5xkygR9  
annual allowance 每年免税额；年积金；年度津贴；年津 VBx,iuaw  
annual balance 年度余额 1!s28C5u  
annual disposable income 每年可动用收入 _ +KmNfR  
annual estimates 周年预算 Wg1 tip8s  
annual fee 年费 DM2Q1Dh3  
annual general meeting 周年大会 4Vx+[8W  
annual growth rate 年增率；每年增长率 0QR.   
annual long-term supplement 长期个案每年补助金 ,35Ag#va  
annual pensionable emolument 可供计算退休金的年薪 @ Qo,p  
annual report 年报 %vc
'{`P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bhKV +oN  
annual return 周年报表；周年申报表；每年报税表格 KF$%q((  
Annual Return Rules 《周年报表规则》 *tAqt2{48  
annual review of consumer prices 每年消费物价回顾 j_pw^I$C  
annual roll-forward basis 逐年延展方式 b]dxlj} <  
annual salary 年薪
y#r\b6  
annual statement 年度报表；年度决算表 l%bq2,-%  
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
H^v{Vo  
annuitant 年金受益人 v@,XinB[  
annuity 年金 /
\~W$.c
 
annuity contract 年金合约 /'+4vXc@  
annuity on human life 人寿年金 hgj0tIi/  
antecedent debt 先前的债项 O<a3DyUa;  
ante-dated cheque 倒填日期支票 oUS,+e  
anticipated expenditure 预期开支 .jum "va%  
anticipated net profit 预期纯利 {Pvr??"r  
anticipated revenue 预期收入 2))t*9 ;h  
anti-inflation measure 反通货膨胀措施 u-M] Az-  
anti-inflationary stance 反通货膨胀立场 dMgbW<uAu  
apparent deficit 表面赤字 J=L`]XE  
apparent financial solvency 表面偿债能力 <t
QXK;  
apparent partner 表面合伙人 Wy,"cT  
application for personal assessment 个人入息课税申请书 dp< auA  
application of fund 资金应用 .9I_NG  
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 WFpl1O73  
appointed actuary 委任精算师 L)G">T;  
appointed auditor 委任核数师；委任审计师 eu=|t&FKk  
appointed trustee 委任的受托人 WnO DDr  
appointer 委任人 cqHw^{'8  
apportioned pro rata 按比例分摊 *p"O*zj  
apportionment 分配；分摊 rUvwpP"k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \ >(zunL  
apportionment formula 分摊方程式 i/M+t~  
apportionment of estate duty 遗产税的分摊 S r[IoF)  
appraisal 估价；评估 1YFAr}M  
appreciable growth 可观增长 p1uN]T7>  
appreciable impact 显着影响 ec`>KuY  
appreciable increase 可观增长 z}mvX.j7  
appreciation 增值；升值 >VypE8H]x  
appreciation against other currencies 相对其他货币升值 e Ri!\Fx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g)nXo:)&  
appreciation tax 增值税 5A;"jp^ Z  
appropriation 拨款；拨用；拨付 U! _sh<  
appropriation account 拨款帐目 &?v#| qIh  
Appropriation Bill 拨款法案 HWOek"}Z[  
appropriation-in-aid system 补助拨款办法 0 c,bet{m  
approved assets 核准资产 s/\XH&KR3V  
approved basket stock 认可一篮子证券 78^Y;2 P]W  
approved budget 核准预算 lWIv(%/@  
approved charitable donation 认可慈善捐款 x1:vUHwC  
approved charitable institution 认可慈善机构 ^U" q|[qy  
approved currency 核准货币；认可货币 _4~k3%w\`l  
approved estimates 核准预算 frk7^5  
approved estimates of expenditure 核准开支预算 fyGCfM  
approved overseas insurer 核准海外保险人 I S.F
 
approved overseas trust company 核准海外信托公司 69?I?,7  
approved pooled investment fund 核准汇集投资基金 _RgxKp/d  
approved provident fund scheme 认可公积金计划 Y<de9Z@  
approved provision 核准拨款 [3GKPX:OA/  
approved redeemable share 核准可赎回股份 5 7'q;I  
approved regional stock 认可地区性证券 ?V.i
g  
approved retirement scheme 认可退休金计划 O5c_\yv=  
approved subordinated loan 核准附属贷款 {kT#o3,>w6  
arbitrage 套戥；套汇；套利 2c!h2$w  
arbitrageur 套戥者；套汇者 @_G` Ok4  
arbitrary amount 临时款项 Mi_[9ku>%  
arrangement 措施；安排；协定 -%saeX Wo  
arrears 欠款 gjO *h3`  
arrears of pay 欠付薪酬 l85O-g}M  
arrears of revenue 逾期未收税款；逾期未收的帐项 9Zs#Ky/  
articles of association 组织章程；组织细则；组织章程细则 5 1v r^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \-DM-NrZ1U  
ascertainment of profit 确定利润 7^`RP e^a+  
"Asia Clear" “亚洲结算系统”