[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 :&yDqoQKJ  
allotment notice 股份配售通知；配股通知 N"c(e6  
allotment of shares 股份分配 <Ar$v'W=F{  
allowable 可获宽免；免税的 rVzI_zYqp'  
allowable business loss 可扣除的营业亏损 M{KW@7j  
allowable expenses 可扣税的支出 `s/?b|,  
allowance 免税额；津贴；备抵；准备金 I3)Zr+  
allowance for debts 债项的免税额 ?L|yaC~  
allowance for depreciation by wear and tear 耗损折旧免税额 U Cb02h  
allowance for funeral expenses 殡殓费的免税额 /[pqI0sf<A  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c`kQ vXx  
allowance for repairs and outgoings 修葺及支出方面的免税额 h-XY4gq/  
allowance to debtor 给债务人的津贴 lLiQ;@  
alteration of capital 资本更改 qrBZvJU  
alternate trustee 候补受托人 
V4K'R2t  
amalgamation 合并 $>w/
Cy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]QrR1Rg  
ambit of charges 征税范围；收费范围 $
p$
dKH  
amended valuation 经修订的估值 hbfq]v*X  
American Commodities Exchange 美国商品交易所 |wp,f%WK  
American Express Bank Limited 美国运通银行 _\zQ"y|G  
American Stock Exchange 美国证券交易所 [1(FgyE  
amortization 摊销 <P4FzK  
amount due from banks 存放银行同业的款项 5PiOH"!19  
amount due from banks abroad 存放海外银行同业的款项 jw>hk  
amount due from holding companies 控股公司欠款 E
HI'xt  
amount due from local banks 存放本港银行同业的款项 7"Mk+'   
amount due to banks 银行同业的存款 7%d8D>uw8  
amount due to banks abroad 海外银行同业的存款 TFH &(_b  
amount due to holding companies 控股公司存款 2wlKBSON  
amount due to local banks 本港银行同业的存款 92[a;a  
amount due to outport banks 外埠银行同业的存款 Q5n`F5   
amount for note issue 发行纸币的款额 p/olCmHD)  
amount of bond 担保契据的款额 p>kq+mP2bc  
amount of consideration 代价款额 G+WM`:v8%  
amount of contribution 供款数额 {eHAg<+  
amount of indebtedness 负债款额 .i/m  
amount of principal of the loan 贷款本金额 npH?4S-8G  
amount of rates chargeable 应征差饷数额 S!Jh2tsg`-  
amount of share capital 股本额 ' Q7Y-V  
amount of sums assured 承保款额 UA-7nb  
amount of variation 变动幅度 $c9k*3{<+A  
amount of vote 拨款数额 PCE4W^ns  
amount payable 应付款额 wk$,k  
amount receivable 应收款额 $G!R,eQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  1ThqqB  
analysis 分析 5<R%H{3j  
ancillary risk 附属风险 i HBB,x  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?<%=
: Yh  
annual accounting date 年结日期 AEg(m<t  
annual allowance 每年免税额；年积金；年度津贴；年津 b2)\ MNH  
annual balance 年度余额 Vfs$VY2.  
annual disposable income 每年可动用收入 kgW @RD|  
annual estimates 周年预算 q,l)I+  
annual fee 年费 r<R4
1Fz  
annual general meeting 周年大会 NiSO'=y$n  
annual growth rate 年增率；每年增长率 r4{<
Z3*N  
annual long-term supplement 长期个案每年补助金 2F+gF~znQ  
annual pensionable emolument 可供计算退休金的年薪 :td ~g;w  
annual report 年报 HuI`#.MpWE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )D@~|j:  
annual return 周年报表；周年申报表；每年报税表格 p]&j;H.  
Annual Return Rules 《周年报表规则》 -Zc![cAlO  
annual review of consumer prices 每年消费物价回顾 Ew,T5GG  
annual roll-forward basis 逐年延展方式 0D~ Tga)  
annual salary 年薪 J"CJYuGW,  
annual statement 年度报表；年度决算表 %dttE)oH?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 u$*>`Xe6  
annuitant 年金受益人 k*Nr!Z!}  
annuity 年金 8OFj0S1r`  
annuity contract 年金合约 `jsEN ;<  
annuity on human life 人寿年金 gNj7@bX~  
antecedent debt 先前的债项 \k@$~}xD,  
ante-dated cheque 倒填日期支票 xvm5  
anticipated expenditure 预期开支  ?dq#e9  
anticipated net profit 预期纯利 -j`LhS
~|  
anticipated revenue 预期收入 c$H+g,7xQ-  
anti-inflation measure 反通货膨胀措施 t~p y=\  
anti-inflationary stance 反通货膨胀立场 {6,|IGAq V  
apparent deficit 表面赤字 EU+cca|qS9  
apparent financial solvency 表面偿债能力 93Yn`Av;  
apparent partner 表面合伙人 ZFn(x*L  
application for personal assessment 个人入息课税申请书 -,#+`>w  
application of fund 资金应用 [M+tB"_  
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 "&o,yd%  
appointed actuary 委任精算师 mOBACTY^  
appointed auditor 委任核数师；委任审计师 TkRP3_b  
appointed trustee 委任的受托人 nb,2,H  
appointer 委任人 *I*i>==Z  
apportioned pro rata 按比例分摊 WlwY <)  
apportionment 分配；分摊 f@ `*>"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v;2CU  
apportionment formula 分摊方程式 LBlN2)\@  
apportionment of estate duty 遗产税的分摊 /bVZ::A&_  
appraisal 估价；评估 k2^a$k}  
appreciable growth 可观增长 n! h7
 
appreciable impact 显着影响 X
@wm1{!  
appreciable increase 可观增长 EtJ8^[u2J  
appreciation 增值；升值 2KJ1V+g@a6  
appreciation against other currencies 相对其他货币升值 DDd/DAkCX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qRB7Ec_  
appreciation tax 增值税 6^F'|Wh  
appropriation 拨款；拨用；拨付 \=2m7v#E  
appropriation account 拨款帐目 ]7YNI S  
Appropriation Bill 拨款法案 n
vq3*  
appropriation-in-aid system 补助拨款办法 4B[D/kIg  
approved assets 核准资产 p<GR SJIk=  
approved basket stock 认可一篮子证券 Qu\@Y[eia5  
approved budget 核准预算 OM83S|1s  
approved charitable donation 认可慈善捐款 J.
/d!an  
approved charitable institution 认可慈善机构 C"V%#
K  
approved currency 核准货币；认可货币 &9[P-w;7u  
approved estimates 核准预算 t%VDRZo7  
approved estimates of expenditure 核准开支预算 :7.Me;RA  
approved overseas insurer 核准海外保险人 4`v!Z#e/aX  
approved overseas trust company 核准海外信托公司 @tT-JwU  
approved pooled investment fund 核准汇集投资基金 RrV>r<Z"Q  
approved provident fund scheme 认可公积金计划 q0xjA  
approved provision 核准拨款 jA(vTR.`  
approved redeemable share 核准可赎回股份 b~Y%gC)FR  
approved regional stock 认可地区性证券 2)0b2QbQ
 
approved retirement scheme 认可退休金计划 *|:Q%xr-  
approved subordinated loan 核准附属贷款 v4vf}.L]  
arbitrage 套戥；套汇；套利 .K8w8X/3  
arbitrageur 套戥者；套汇者 qa'gM@]  
arbitrary amount 临时款项 EMvHFu   
arrangement 措施；安排；协定 {,$rkwW  
arrears 欠款 !7p}C-RZp  
arrears of pay 欠付薪酬 @tUoD>f  
arrears of revenue 逾期未收税款；逾期未收的帐项 8F5|EpB9M  
articles of association 组织章程；组织细则；组织章程细则 47By`Jh71  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +g*k*e>l  
ascertainment of profit 确定利润 a$11PBi[9  
"Asia Clear" “亚洲结算系统”