[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 mr m^e9*Z  
allotment notice 股份配售通知；配股通知 =.y* _Ja  
allotment of shares 股份分配 uE[(cko  
allowable 可获宽免；免税的 "#v=IJy&r  
allowable business loss 可扣除的营业亏损 JKer//ng4  
allowable expenses 可扣税的支出 TI9UXa:V\  
allowance 免税额；津贴；备抵；准备金 $^&ig  
allowance for debts 债项的免税额 Qn ^bVhG+  
allowance for depreciation by wear and tear 耗损折旧免税额 =0@&GOq  
allowance for funeral expenses 殡殓费的免税额 |AlR^N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .nYUL>  
allowance for repairs and outgoings 修葺及支出方面的免税额 s5RjIa0$7  
allowance to debtor 给债务人的津贴 2tROT][J%  
alteration of capital 资本更改 >7!6nF3x,  
alternate trustee 候补受托人 AamV ms  
amalgamation 合并 b{fQ|QD{^E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0- LpqX  
ambit of charges 征税范围；收费范围 {]z4k[;.h  
amended valuation 经修订的估值 Q]rD}Ckv-  
American Commodities Exchange 美国商品交易所 p8
s:g~ W  
American Express Bank Limited 美国运通银行 `@ i5i((  
American Stock Exchange 美国证券交易所 &a/__c/l  
amortization 摊销 GDYFU*0  
amount due from banks 存放银行同业的款项 !6Sd(2  
amount due from banks abroad 存放海外银行同业的款项 qQ!1t>j+H  
amount due from holding companies 控股公司欠款 SXao|{?O  
amount due from local banks 存放本港银行同业的款项 {pb>$G:gfx  
amount due to banks 银行同业的存款 Qu,8t8  
amount due to banks abroad 海外银行同业的存款 Ro2d,'   
amount due to holding companies 控股公司存款 7iJ&6=/  
amount due to local banks 本港银行同业的存款 !v]b(z`Y  
amount due to outport banks 外埠银行同业的存款 >NB?&|  
amount for note issue 发行纸币的款额 bCZ gcN  
amount of bond 担保契据的款额 .1 %T W)  
amount of consideration 代价款额 kE TT4U  
amount of contribution 供款数额 X0-IRJ[  
amount of indebtedness 负债款额 $+}+zZX5  
amount of principal of the loan 贷款本金额 86f2'o+  
amount of rates chargeable 应征差饷数额 *&Z7m^`FQ  
amount of share capital 股本额 (HoqR  
amount of sums assured 承保款额 PA6=wfc  
amount of variation 变动幅度 .qk]$LJF7  
amount of vote 拨款数额 T5Dw0Y6u,  
amount payable 应付款额 %+ZJhHT  
amount receivable 应收款额 10#oG{9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3D9!M-  
analysis 分析 50dGBF  
ancillary risk 附属风险 q9"=mO0J+  
annual account 周年帐目；周年帐目报表；年度决算；年结 p0.|<  
annual accounting date 年结日期 &rDM<pO #-  
annual allowance 每年免税额；年积金；年度津贴；年津 Y^%T}yTtq  
annual balance 年度余额 [OOS`N4<  
annual disposable income 每年可动用收入 : Q+5,v-c  
annual estimates 周年预算 oJKa"H-jL  
annual fee 年费 ;Ut+yuy  
annual general meeting 周年大会 Y32O-I!9u  
annual growth rate 年增率；每年增长率 +h2e qNr  
annual long-term supplement 长期个案每年补助金
k`".  
annual pensionable emolument 可供计算退休金的年薪 zo;^m|  
annual report 年报 ( 6(x'ByT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mj?16\ |]  
annual return 周年报表；周年申报表；每年报税表格 8+mH:
O  
Annual Return Rules 《周年报表规则》 `RMI(zI3g.  
annual review of consumer prices 每年消费物价回顾 tweY'x.{  
annual roll-forward basis 逐年延展方式 _WX#a|4h{  
annual salary 年薪 [<`SfE  
annual statement 年度报表；年度决算表 'gQidf  
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 1B*Wf P~  
annuitant 年金受益人 &;LqF#ZL  
annuity 年金 6)pH|d.FR  
annuity contract 年金合约 (><zsLs&  
annuity on human life 人寿年金 co_oMc  
antecedent debt 先前的债项 avmcw~ TF  
ante-dated cheque 倒填日期支票 R];Oxe  
anticipated expenditure 预期开支 jQU"Ved  
anticipated net profit 预期纯利 )a}"^1  
anticipated revenue 预期收入 $-+/$!  
anti-inflation measure 反通货膨胀措施 P)dL?vkK  
anti-inflationary stance 反通货膨胀立场 k\Q,h75  
apparent deficit 表面赤字 xr0haN\p"  
apparent financial solvency 表面偿债能力 K}[>T(0E  
apparent partner 表面合伙人 &Bx J  
application for personal assessment 个人入息课税申请书  TIy&&_p  
application of fund 资金应用 c= UU"  
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 =TR,~8Z|  
appointed actuary 委任精算师 eUS  
appointed auditor 委任核数师；委任审计师 :5GZ\Z8F  
appointed trustee 委任的受托人 =Cqv=  
appointer 委任人 3CTX -#)vS  
apportioned pro rata 按比例分摊 !gwjN_ZJ^  
apportionment 分配；分摊 0;
,IKXK6X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H* !EP  
apportionment formula 分摊方程式 $]aBe !  
apportionment of estate duty 遗产税的分摊 I[o*RKT'"  
appraisal 估价；评估 - ~O'vLG  
appreciable growth 可观增长 {#IPf0O  
appreciable impact 显着影响 XwM611  
appreciable increase 可观增长 PIcrA2ll  
appreciation 增值；升值 y0v]N  
appreciation against other currencies 相对其他货币升值 lC97_T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +.[\g|G  
appreciation tax 增值税 #s5 pz8v  
appropriation 拨款；拨用；拨付  Z:2I/  
appropriation account 拨款帐目 R)!`JKeO/  
Appropriation Bill 拨款法案 <(@Syv )  
appropriation-in-aid system 补助拨款办法 31Cq22"  
approved assets 核准资产 Z.Rb~n&  
approved basket stock 认可一篮子证券 fYebB7Pv  
approved budget 核准预算 jdevat,&u  
approved charitable donation 认可慈善捐款 <<MjC5  
approved charitable institution 认可慈善机构 mxrG )n6Y  
approved currency 核准货币；认可货币 B68H&h]D#'  
approved estimates 核准预算
(7lBID4  
approved estimates of expenditure 核准开支预算 g1DmV,W-Q  
approved overseas insurer 核准海外保险人 b hjZ7=  
approved overseas trust company 核准海外信托公司 nbofYI$rd&  
approved pooled investment fund 核准汇集投资基金 Vu0KtG9  
approved provident fund scheme 认可公积金计划 ~Y5l+EF#  
approved provision 核准拨款 e^).W3SK]  
approved redeemable share 核准可赎回股份 cu#e38M&eE  
approved regional stock 认可地区性证券 QhGXBM  
approved retirement scheme 认可退休金计划 Ex@`O+  
approved subordinated loan 核准附属贷款 mX
jgs8s  
arbitrage 套戥；套汇；套利 %@&a7JOL  
arbitrageur 套戥者；套汇者 (g/7yO(s  
arbitrary amount 临时款项 @b!"joEy  
arrangement 措施；安排；协定 fF?6j  
arrears 欠款 \hk/1/siyF  
arrears of pay 欠付薪酬 zLjgCS<7  
arrears of revenue 逾期未收税款；逾期未收的帐项 WbjF]b\  
articles of association 组织章程；组织细则；组织章程细则 A,i()R'I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8?TKN~ja  
ascertainment of profit 确定利润 o|S)C<w  
"Asia Clear" “亚洲结算系统”