[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 +vZYuEq_
 
allotment notice 股份配售通知；配股通知 z 4}"oQk:r  
allotment of shares 股份分配 7}xQ4M\u$  
allowable 可获宽免；免税的 <x`yoVPiZg  
allowable business loss 可扣除的营业亏损 3JD 62wtx  
allowable expenses 可扣税的支出 f?Ex$gnI  
allowance 免税额；津贴；备抵；准备金 g;Fdm5Q  
allowance for debts 债项的免税额 ` ,T.  
allowance for depreciation by wear and tear 耗损折旧免税额 pRfKlTU\  
allowance for funeral expenses 殡殓费的免税额 vT5GUO{5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ywm"{ U?8  
allowance for repairs and outgoings 修葺及支出方面的免税额 5JOfJ$(n  
allowance to debtor 给债务人的津贴 zDYJe_m ~  
alteration of capital 资本更改 @IL@|Srs8  
alternate trustee 候补受托人 *effDNE!  
amalgamation 合并 uhq6dhhR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A#$l;M.3R  
ambit of charges 征税范围；收费范围 Rs<S}oeLn  
amended valuation 经修订的估值 q!&:y7O8  
American Commodities Exchange 美国商品交易所 =)y$&Ydj  
American Express Bank Limited 美国运通银行 oxFd@WV5  
American Stock Exchange 美国证券交易所 ,pcyU\68v  
amortization 摊销 u9;3Xn8  
amount due from banks 存放银行同业的款项 e`+  
amount due from banks abroad 存放海外银行同业的款项 tln}jpCw  
amount due from holding companies 控股公司欠款 z .lb(xQ  
amount due from local banks 存放本港银行同业的款项 + o< 7*  
amount due to banks 银行同业的存款 SMvlEj^
 
amount due to banks abroad 海外银行同业的存款 nILUo2e~  
amount due to holding companies 控股公司存款 !o' a]8  
amount due to local banks 本港银行同业的存款 g?1bEOA!  
amount due to outport banks 外埠银行同业的存款 :TrP3wV_  
amount for note issue 发行纸币的款额 s,-<P1}/  
amount of bond 担保契据的款额 P3bRv^  
amount of consideration 代价款额 Z+R-}<   
amount of contribution 供款数额 \R&ZWJKh  
amount of indebtedness 负债款额 ;Qd'G7+  
amount of principal of the loan 贷款本金额 mC]Krnx  
amount of rates chargeable 应征差饷数额 \sGJs8#v][  
amount of share capital 股本额 0lt1/PEKx2  
amount of sums assured 承保款额 !h&h;m/c  
amount of variation 变动幅度 z@[n?t!7k  
amount of vote 拨款数额 MXVCu"g%  
amount payable 应付款额 d}E6d||A  
amount receivable 应收款额 #)D$\0ag  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $LR~c)}1I  
analysis 分析 'o]}vyz;  
ancillary risk 附属风险  K0*er  
annual account 周年帐目；周年帐目报表；年度决算；年结 Uwiy@T Z  
annual accounting date 年结日期 0Q%I[f8  
annual allowance 每年免税额；年积金；年度津贴；年津 Mn\L55?E(  
annual balance 年度余额 (4l M3clF  
annual disposable income 每年可动用收入 L-W*h  
annual estimates 周年预算 @zR_[s  
annual fee 年费 On4Vqbks  
annual general meeting 周年大会 Rv*x'w ==  
annual growth rate 年增率；每年增长率 yj,+7[)  
annual long-term supplement 长期个案每年补助金 N}bZdE9F  
annual pensionable emolument 可供计算退休金的年薪 K(mzt[n(  
annual report 年报 1iY?t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1g!%ej jd  
annual return 周年报表；周年申报表；每年报税表格 Y0'~u+KS`5  
Annual Return Rules 《周年报表规则》 j~2t^Qz  
annual review of consumer prices 每年消费物价回顾 :v-,-3AG  
annual roll-forward basis 逐年延展方式 blV'-Al  
annual salary 年薪 Y$q--JA  
annual statement 年度报表；年度决算表 tV.96P;)/9  
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 78z/D|{"  
annuitant 年金受益人 ^oHK.x#{  
annuity 年金 1eqFMf  
annuity contract 年金合约 wW/wvC-  
annuity on human life 人寿年金 (B+zh  
antecedent debt 先前的债项 kJXy)  
ante-dated cheque 倒填日期支票 i#lO{ ]  
anticipated expenditure 预期开支 >*w(YB]/$V  
anticipated net profit 预期纯利 )N ^g0L  
anticipated revenue 预期收入 !]f:dWSLB  
anti-inflation measure 反通货膨胀措施 {-c[w&q
 
anti-inflationary stance 反通货膨胀立场 q|;+Wp?  
apparent deficit 表面赤字 G_p13{"IM  
apparent financial solvency 表面偿债能力 n@e|PWu  
apparent partner 表面合伙人 Cvs4dd%)i  
application for personal assessment 个人入息课税申请书 ~f2-%~  
application of fund 资金应用 =dC5q{  
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  +Q rbW  
appointed actuary 委任精算师 0Ioa;XgOn  
appointed auditor 委任核数师；委任审计师 EJrQ9"x&n  
appointed trustee 委任的受托人 z2V_nkI  
appointer 委任人 V,9UOC,Gn  
apportioned pro rata 按比例分摊 @h\u}Ee  
apportionment 分配；分摊 ! +Hc(i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i*vf(0G  
apportionment formula 分摊方程式 r +l3J>:K  
apportionment of estate duty 遗产税的分摊 Y1FP |  
appraisal 估价；评估 5E|/ n(  
appreciable growth 可观增长 QXT*O  
appreciable impact 显着影响 V@>s]]HMq#  
appreciable increase 可观增长 a _(vpD
^  
appreciation 增值；升值 Yg7C"3;Vt  
appreciation against other currencies 相对其他货币升值 FU~:9EEx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k!,&L$sG  
appreciation tax 增值税 t5za$kW'&  
appropriation 拨款；拨用；拨付 ~|)'vK8W  
appropriation account 拨款帐目 C@ z^{Z+  
Appropriation Bill 拨款法案 r(qU~re'  
appropriation-in-aid system 补助拨款办法 RIl +QA  
approved assets 核准资产 &mvC<_1n  
approved basket stock 认可一篮子证券 w+owx(mN@  
approved budget 核准预算 xBcE>^{1.  
approved charitable donation 认可慈善捐款 m]U`7!  
approved charitable institution 认可慈善机构 l<nL8/5{<  
approved currency 核准货币；认可货币 wg,w;Gle  
approved estimates 核准预算 }"'l8t0?  
approved estimates of expenditure 核准开支预算 "(d7:!%  
approved overseas insurer 核准海外保险人 "Tm`V9  
approved overseas trust company 核准海外信托公司 S(*SUH  
approved pooled investment fund 核准汇集投资基金 d1>Nn!m  
approved provident fund scheme 认可公积金计划 2V#(1Hc!  
approved provision 核准拨款 Ey;uaqt  
approved redeemable share 核准可赎回股份 f~? MNJ2  
approved regional stock 认可地区性证券 2^7VDqLc  
approved retirement scheme 认可退休金计划 4jl
-?  
approved subordinated loan 核准附属贷款 h{cJ S9e}  
arbitrage 套戥；套汇；套利 F&lvofy23  
arbitrageur 套戥者；套汇者 +Te;L
JP  
arbitrary amount 临时款项 "M.vu}~>  
arrangement 措施；安排；协定 V"@]PI pr  
arrears 欠款 It@.U|  
arrears of pay 欠付薪酬 e[7n`ka '  
arrears of revenue 逾期未收税款；逾期未收的帐项 *G#W],~0  
articles of association 组织章程；组织细则；组织章程细则 ZK@ENfG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 uN
1O(s  
ascertainment of profit 确定利润 8?O6IDeW  
"Asia Clear" “亚洲结算系统”