[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 d9Rj-e1x  
allotment notice 股份配售通知；配股通知 m} Yf6:cr  
allotment of shares 股份分配 ) 3YE$,  
allowable 可获宽免；免税的 hC6$>tl  
allowable business loss 可扣除的营业亏损 C8&)-v|  
allowable expenses 可扣税的支出 k(VA5upC s  
allowance 免税额；津贴；备抵；准备金 {R1jysGtD  
allowance for debts 债项的免税额 }s{zy:1O  
allowance for depreciation by wear and tear 耗损折旧免税额 n4Q!lJ  
allowance for funeral expenses 殡殓费的免税额 !xe<@$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |
_O; U=2  
allowance for repairs and outgoings 修葺及支出方面的免税额 1q\U (^  
allowance to debtor 给债务人的津贴 bGwLfU  
alteration of capital 资本更改 w:N\]=Vh  
alternate trustee 候补受托人 %j^=  
amalgamation 合并 EO'3;mo,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h+Dg"j<[  
ambit of charges 征税范围；收费范围 AFMAgf{bD  
amended valuation 经修订的估值 x]a >Q),  
American Commodities Exchange 美国商品交易所 I"@5=m5  
American Express Bank Limited 美国运通银行 {Lq uOC1  
American Stock Exchange 美国证券交易所 OSkZW  
amortization 摊销 H,H'bd/  
amount due from banks 存放银行同业的款项 t}'Oh}CG  
amount due from banks abroad 存放海外银行同业的款项 $fnFi|-  
amount due from holding companies 控股公司欠款 2^UFP+Yw  
amount due from local banks 存放本港银行同业的款项 Yj0Ss{Ep  
amount due to banks 银行同业的存款 u:m]-'  
amount due to banks abroad 海外银行同业的存款 -u{k  
amount due to holding companies 控股公司存款 j/^0q90QO  
amount due to local banks 本港银行同业的存款 (V e[FhA  
amount due to outport banks 外埠银行同业的存款 )*s.AFu]7x  
amount for note issue 发行纸币的款额 ~"=nt@M]  
amount of bond 担保契据的款额 AeUwih. 4  
amount of consideration 代价款额 bcj7.rh]'h  
amount of contribution 供款数额 GhpH7%s  
amount of indebtedness 负债款额 dnNc,l&
g  
amount of principal of the loan 贷款本金额 AV&W&$  
amount of rates chargeable 应征差饷数额 EzG7RjW  
amount of share capital 股本额 q~l&EH0  
amount of sums assured 承保款额 ~^VcTSY@<L  
amount of variation 变动幅度 .`,YUr$.  
amount of vote 拨款数额 ze#LX4b I  
amount payable 应付款额 B~~rLo:a  
amount receivable 应收款额 \".3x PkE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iY*Xm,#  
analysis 分析 t
b@/E  
ancillary risk 附属风险 Wb*d`hzQ}  
annual account 周年帐目；周年帐目报表；年度决算；年结 'MG)noN5  
annual accounting date 年结日期 Gm>8= =c  
annual allowance 每年免税额；年积金；年度津贴；年津 ]@WJ &e/'@  
annual balance 年度余额 @~a52'\  
annual disposable income 每年可动用收入 -?e~S\JH  
annual estimates 周年预算 NO9Jre  
annual fee 年费 |0-5-.  
annual general meeting 周年大会 0V` /oaW;  
annual growth rate 年增率；每年增长率 P5aHLNit  
annual long-term supplement 长期个案每年补助金 uMqo)J@s  
annual pensionable emolument 可供计算退休金的年薪 ^(&:=r.PC  
annual report 年报 U'lrdc"Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j4brDlo?@  
annual return 周年报表；周年申报表；每年报税表格 -JUv'fk  
Annual Return Rules 《周年报表规则》 r}vI#;&  
annual review of consumer prices 每年消费物价回顾 uOBpMAJ
 
annual roll-forward basis 逐年延展方式 !_V*VD  
annual salary 年薪 B>~E6j7[Mp  
annual statement 年度报表；年度决算表 A?6b)B/e?  
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 0HG*KW  
annuitant 年金受益人 =ohdL_6  
annuity 年金 ;%U`lE0  
annuity contract 年金合约 v3aiX  
annuity on human life 人寿年金 \6@}HFH  
antecedent debt 先前的债项 Gm.v-T$  
ante-dated cheque 倒填日期支票 :l*wf/&z  
anticipated expenditure 预期开支  NU_VUd2  
anticipated net profit 预期纯利 )EcF[aO  
anticipated revenue 预期收入 ,Xb:f/lB  
anti-inflation measure 反通货膨胀措施 R$w=+%F  
anti-inflationary stance 反通货膨胀立场 a2YdkdjT  
apparent deficit 表面赤字 ?|8
H$1  
apparent financial solvency 表面偿债能力 w@oq.K  
apparent partner 表面合伙人 JDMa
Lo  
application for personal assessment 个人入息课税申请书 &G'R{s&"  
application of fund 资金应用 c"0CHrd  
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 S9xC> |<  
appointed actuary 委任精算师 o.j;dsZ  
appointed auditor 委任核数师；委任审计师 0e/~H^,SQ  
appointed trustee 委任的受托人 $]%k <|X  
appointer 委任人 2poU\
|H  
apportioned pro rata 按比例分摊 b!UT<:o  
apportionment 分配；分摊 NGb`f-:jw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [v IO  
apportionment formula 分摊方程式 -98bX]8  
apportionment of estate duty 遗产税的分摊 k"L_0HK  
appraisal 估价；评估 x&8?/BR  
appreciable growth 可观增长 8@Y@5)Oc  
appreciable impact 显着影响 V#sANi?mpo  
appreciable increase 可观增长 I:Z38xz-[  
appreciation 增值；升值 &os*@0h4  
appreciation against other currencies 相对其他货币升值 vguqk!eo4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 guf+AVPno  
appreciation tax 增值税 VT0I1KQx.  
appropriation 拨款；拨用；拨付 %Cm4a49FNi  
appropriation account 拨款帐目 <Ojf&C^Z  
Appropriation Bill 拨款法案 @Yt[%tOF+  
appropriation-in-aid system 补助拨款办法 c{&sf y  
approved assets 核准资产 0 J ANj  
approved basket stock 认可一篮子证券 LfK <%(:  
approved budget 核准预算 jPbL3"0A&  
approved charitable donation 认可慈善捐款 4\-kzGgmo  
approved charitable institution 认可慈善机构 )DoY*'Cl  
approved currency 核准货币；认可货币 %=NqxF>>  
approved estimates 核准预算 sg9ZYWcL  
approved estimates of expenditure 核准开支预算 Be}Cj(C  
approved overseas insurer 核准海外保险人
Ak4iG2  
approved overseas trust company 核准海外信托公司 =I*"vwc?  
approved pooled investment fund 核准汇集投资基金 zJ@f {RWZa  
approved provident fund scheme 认可公积金计划 )|2g#hH5  
approved provision 核准拨款 N-vr_4{g  
approved redeemable share 核准可赎回股份 beO*|  
approved regional stock 认可地区性证券 <hS >L1ZSr  
approved retirement scheme 认可退休金计划 H,zRmK6A%  
approved subordinated loan 核准附属贷款 U[ Z1@2zLx  
arbitrage 套戥；套汇；套利 ;i,yT ?so  
arbitrageur 套戥者；套汇者 TrHBbyqk  
arbitrary amount 临时款项 z+wBZn{0I  
arrangement 措施；安排；协定 33 N5>}  
arrears 欠款 3pl.<;9r  
arrears of pay 欠付薪酬 +fKL

Czj  
arrears of revenue 逾期未收税款；逾期未收的帐项 (\SxG\`  
articles of association 组织章程；组织细则；组织章程细则 o<%Sr*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hX[hR  
ascertainment of profit 确定利润 jQ`cfE$sV  
"Asia Clear" “亚洲结算系统”