[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 3pk=c-x  
allotment notice 股份配售通知；配股通知 R5,ISD +s  
allotment of shares 股份分配 DjMhI_Yu  
allowable 可获宽免；免税的 Fk-}2_=vi  
allowable business loss 可扣除的营业亏损 +o4W8f=Ga  
allowable expenses 可扣税的支出 7m<;"e)  
allowance 免税额；津贴；备抵；准备金 38gHM9T xh  
allowance for debts 债项的免税额 F?!X<N
{  
allowance for depreciation by wear and tear 耗损折旧免税额 ,.
K}uW  
allowance for funeral expenses 殡殓费的免税额 Rxf.@E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q-3e^-S*  
allowance for repairs and outgoings 修葺及支出方面的免税额 8fH.E  
allowance to debtor 给债务人的津贴 O>M4%p  
alteration of capital 资本更改 ]\.3<^  
alternate trustee 候补受托人 Ih;I&D+e;  
amalgamation 合并 i?+>,r@\p  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Mb1K:U  
ambit of charges 征税范围；收费范围 KE_GC ;bQ  
amended valuation 经修订的估值 K:JM*4W  
American Commodities Exchange 美国商品交易所 67{3/(`x  
American Express Bank Limited 美国运通银行 x\R%hGt  
American Stock Exchange 美国证券交易所 *#| lhf'  
amortization 摊销 pR,eus;8  
amount due from banks 存放银行同业的款项 8rNRQOXOa  
amount due from banks abroad 存放海外银行同业的款项 :&'[#%h8  
amount due from holding companies 控股公司欠款 6+iZJgwAy  
amount due from local banks 存放本港银行同业的款项 u&npUw^Va  
amount due to banks 银行同业的存款 Cu`uP[# ch  
amount due to banks abroad 海外银行同业的存款 l2S 1?*  
amount due to holding companies 控股公司存款 iiWm>yy  
amount due to local banks 本港银行同业的存款 \G~<O071  
amount due to outport banks 外埠银行同业的存款 u]uUm1Er  
amount for note issue 发行纸币的款额 dBG5IOD  
amount of bond 担保契据的款额 5ieF8F%  
amount of consideration 代价款额 +FGw)>g8'm  
amount of contribution 供款数额 q qFN4AO  
amount of indebtedness 负债款额 +*')0I
 
amount of principal of the loan 贷款本金额 "c2{n,  
amount of rates chargeable 应征差饷数额 b;~?a#Z}  
amount of share capital 股本额 0+m4 }]6l  
amount of sums assured 承保款额 4r-CF#o  
amount of variation 变动幅度 p4sU:  
amount of vote 拨款数额 nu<k x  
amount payable 应付款额 \:pd+8  
amount receivable 应收款额 U~l.%mu
i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h)o5j-M>4  
analysis 分析 : 6|nXL  
ancillary risk 附属风险 UVlXDebl  
annual account 周年帐目；周年帐目报表；年度决算；年结 r1R\cor  
annual accounting date 年结日期 ./r#\X)dc  
annual allowance 每年免税额；年积金；年度津贴；年津 f8vWN  
annual balance 年度余额 Mf_urbp]  
annual disposable income 每年可动用收入 P6~&,a  
annual estimates 周年预算 j3$\+<m]  
annual fee 年费 !gX(Vh*k  
annual general meeting 周年大会 loByT p ^  
annual growth rate 年增率；每年增长率 6EY W:o  
annual long-term supplement 长期个案每年补助金 |-zefzD|  
annual pensionable emolument 可供计算退休金的年薪 0\DlzIO  
annual report 年报 0\tdxi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mzH3Q564  
annual return 周年报表；周年申报表；每年报税表格 U_oei3QP  
Annual Return Rules 《周年报表规则》 MWHzrqCA  
annual review of consumer prices 每年消费物价回顾 & Do|
Hw  
annual roll-forward basis 逐年延展方式 SYaL@54  
annual salary 年薪 AY)R2> fW%  
annual statement 年度报表；年度决算表 L`@)*x)~R  
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 {K ,-fbE  
annuitant 年金受益人 1_MaaA;ow"  
annuity 年金 h5p,BRtu  
annuity contract 年金合约 v_L?n7c  
annuity on human life 人寿年金 m1{OaHxKh  
antecedent debt 先前的债项 $-l\&V++F  
ante-dated cheque 倒填日期支票 9zac[tno  
anticipated expenditure 预期开支 >@
+ r|  
anticipated net profit 预期纯利 skzTw66W.  
anticipated revenue 预期收入 vWq/A.  
anti-inflation measure 反通货膨胀措施 34s>hm=0.  
anti-inflationary stance 反通货膨胀立场 Fb^f`UI  
apparent deficit 表面赤字 yTpvKCC  
apparent financial solvency 表面偿债能力 nZP%Z=p7  
apparent partner 表面合伙人 s{@3G8  
application for personal assessment 个人入息课税申请书 LPK[ ^  
application of fund 资金应用 Q2 jl61d_9  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ]<<+#Rg  
appointed actuary 委任精算师 0?/vcsO  
appointed auditor 委任核数师；委任审计师 "Wz74bl e  
appointed trustee 委任的受托人 1WJ%n;  
appointer 委任人  /}&@1  
apportioned pro rata 按比例分摊 -h1FrDBt  
apportionment 分配；分摊 6eq`/~#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oaMh5FPy  
apportionment formula 分摊方程式 vI1UFD D  
apportionment of estate duty 遗产税的分摊 y1*z,"dx  
appraisal 估价；评估 Y>a2w zr  
appreciable growth 可观增长 m[E#$JZtG  
appreciable impact 显着影响 jdW#; ]7+y  
appreciable increase 可观增长 V(6GM+  
appreciation 增值；升值 rwCjNky!  
appreciation against other currencies 相对其他货币升值 <h[l)-86  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _;8+L\  
appreciation tax 增值税 <rAWu\d;  
appropriation 拨款；拨用；拨付 YdiXj |k+  
appropriation account 拨款帐目 4M3{P  
Appropriation Bill 拨款法案 ,W:Bh$%  
appropriation-in-aid system 补助拨款办法 >7j(V`i"y  
approved assets 核准资产 6S6E 1~  
approved basket stock 认可一篮子证券 t}A n:  
approved budget 核准预算 Qe;j_ BH  
approved charitable donation 认可慈善捐款 y jQpdO  
approved charitable institution 认可慈善机构 w/Ej>OS  
approved currency 核准货币；认可货币 81&5g'  
approved estimates 核准预算 &XH{,fv$  
approved estimates of expenditure 核准开支预算 (14J~MDB  
approved overseas insurer 核准海外保险人 uU#
7SX(uu  
approved overseas trust company 核准海外信托公司 I15g G.)  
approved pooled investment fund 核准汇集投资基金 p&<X&D   
approved provident fund scheme 认可公积金计划 &Dw8GU }1  
approved provision 核准拨款 "F8A:tR  
approved redeemable share 核准可赎回股份 (
U#9  
approved regional stock 认可地区性证券 xulwn{R s  
approved retirement scheme 认可退休金计划 XF=GmkO  
approved subordinated loan 核准附属贷款 7.DAwx.HYK  
arbitrage 套戥；套汇；套利 `Q~`Eq?@  
arbitrageur 套戥者；套汇者 L?~-<k  
arbitrary amount 临时款项 -f!oq7U  
arrangement 措施；安排；协定 1> wt  
arrears 欠款 +(9qAB7  
arrears of pay 欠付薪酬 i~04P  
arrears of revenue 逾期未收税款；逾期未收的帐项 6: o?@%  
articles of association 组织章程；组织细则；组织章程细则 x s ^$fn\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *[?DnF+  
ascertainment of profit 确定利润 q9`!T4,  
"Asia Clear" “亚洲结算系统”