[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 H[Q_hY[>V  
allotment notice 股份配售通知；配股通知 Iry  
allotment of shares 股份分配 ^)yTBn,  
allowable 可获宽免；免税的 *ZSdl0e  
allowable business loss 可扣除的营业亏损 @DAF 6ygs  
allowable expenses 可扣税的支出 CG]Sj*SA~  
allowance 免税额；津贴；备抵；准备金 ,8G{]X)  
allowance for debts 债项的免税额 9%)=`W  
allowance for depreciation by wear and tear 耗损折旧免税额 NtGn88='{  
allowance for funeral expenses 殡殓费的免税额 Yepe=s+9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gYop--\14]  
allowance for repairs and outgoings 修葺及支出方面的免税额 :c[n\)U[aa  
allowance to debtor 给债务人的津贴 C_fY %O  
alteration of capital 资本更改 Z {N C
9  
alternate trustee 候补受托人 ~}ml*<z@  
amalgamation 合并 S&jesG-F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,3DXFV'uxb  
ambit of charges 征税范围；收费范围 Rhzn/\
)|  
amended valuation 经修订的估值 X~.f7Ao[  
American Commodities Exchange 美国商品交易所 9a$56GnW1  
American Express Bank Limited 美国运通银行 hPhZUL%  
American Stock Exchange 美国证券交易所 %bXtKhg5eJ  
amortization 摊销 xFv;1Q
 
amount due from banks 存放银行同业的款项 U!w1AY|  
amount due from banks abroad 存放海外银行同业的款项 U_yE&6 T  
amount due from holding companies 控股公司欠款 C&\5'[*  
amount due from local banks 存放本港银行同业的款项 ^t"iX9  
amount due to banks 银行同业的存款 "I- w  
amount due to banks abroad 海外银行同业的存款 xvLn'8H.  
amount due to holding companies 控股公司存款 n";02?@F  
amount due to local banks 本港银行同业的存款 |dE -^"_  
amount due to outport banks 外埠银行同业的存款 &B b<4R  
amount for note issue 发行纸币的款额 `'_m\uo  
amount of bond 担保契据的款额 h:\oly\  
amount of consideration 代价款额 w2(guL($  
amount of contribution 供款数额 :7N3N  
amount of indebtedness 负债款额 M.}7pJ7f  
amount of principal of the loan 贷款本金额 c8 K3.&P6  
amount of rates chargeable 应征差饷数额 {4 >mc'dv  
amount of share capital 股本额 4IdT '  
amount of sums assured 承保款额 Mq%,lJA\  
amount of variation 变动幅度
*DI)?  
amount of vote 拨款数额 Z^
KA  
amount payable 应付款额 eBN)g^  
amount receivable 应收款额 0pe3L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0Sl]!PZR1  
analysis 分析 hmbj*8  
ancillary risk 附属风险 \Xrw"\")j  
annual account 周年帐目；周年帐目报表；年度决算；年结 6"j_iB  
annual accounting date 年结日期 %%%fL;-y  
annual allowance 每年免税额；年积金；年度津贴；年津 ^>4
o$}  
annual balance 年度余额 =8G&3 R  
annual disposable income 每年可动用收入 72oWhX=M%  
annual estimates 周年预算 jMBiaX`
F  
annual fee 年费 R614#yn-+  
annual general meeting 周年大会 s'P( ,!f  
annual growth rate 年增率；每年增长率 f5RE9%.#~  
annual long-term supplement 长期个案每年补助金 jZfx Jm  
annual pensionable emolument 可供计算退休金的年薪 n7LfQWc  
annual report 年报 XhU@W}}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7iC *Pr  
annual return 周年报表；周年申报表；每年报税表格 I{0k  
Annual Return Rules 《周年报表规则》 fg%&N2/(.B  
annual review of consumer prices 每年消费物价回顾 i?;r7>  
annual roll-forward basis 逐年延展方式 I XA>`D  
annual salary 年薪 `RQ#.   
annual statement 年度报表；年度决算表 2+8#H.  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -PB[-CX  
annuitant 年金受益人 C2e.2)y  
annuity 年金 R/b4NGW@  
annuity contract 年金合约 )bOBQbj  
annuity on human life 人寿年金 C}g9'jY  
antecedent debt 先前的债项 sE(HZR1  
ante-dated cheque 倒填日期支票 lw%?z/HDf  
anticipated expenditure 预期开支 u8
b2$D  
anticipated net profit 预期纯利 05\dl  
anticipated revenue 预期收入 &FdWFt=X  
anti-inflation measure 反通货膨胀措施 ye6H*K  
anti-inflationary stance 反通货膨胀立场 #PLEPB  
apparent deficit 表面赤字 6V9doP]i  
apparent financial solvency 表面偿债能力 K2_Q
u't0$  
apparent partner 表面合伙人 &Jc_Fc(M  
application for personal assessment 个人入息课税申请书 wy1X\PJjH  
application of fund 资金应用 ,M !tm7  
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 PrF}a<:n:  
appointed actuary 委任精算师 ?q2j3e[>  
appointed auditor 委任核数师；委任审计师 %u{W7  
appointed trustee 委任的受托人 c2l_$p  
appointer 委任人 DbX{#4lx  
apportioned pro rata 按比例分摊 F#|O@.tDG  
apportionment 分配；分摊 Lju7,/UD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Cz#Z<:  
apportionment formula 分摊方程式 $L4/I!Yf  
apportionment of estate duty 遗产税的分摊 _Yb_D/  
appraisal 估价；评估 .uo.N  
appreciable growth 可观增长 I&c ~8Dw  
appreciable impact 显着影响 eS/B24;*  
appreciable increase 可观增长 #PvB/ 3  
appreciation 增值；升值 Uh}seB#mJj  
appreciation against other currencies 相对其他货币升值 q
=HHNjj8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,"
-Rf<q/  
appreciation tax 增值税 gB,G.QM*6  
appropriation 拨款；拨用；拨付 /
{2*WI;  
appropriation account 拨款帐目 vQVK$n`  
Appropriation Bill 拨款法案 `i~ Y Fr  
appropriation-in-aid system 补助拨款办法 <hnCUg1
 
approved assets 核准资产 1&=0Wg0ig  
approved basket stock 认可一篮子证券 +KGZHO!  
approved budget 核准预算 }0hL~i  
approved charitable donation 认可慈善捐款 FX<b:#  
approved charitable institution 认可慈善机构 ?C0l~:j7D  
approved currency 核准货币；认可货币 jd`},X/  
approved estimates 核准预算 ]Hj<IvG  
approved estimates of expenditure 核准开支预算 l*b)st_p%  
approved overseas insurer 核准海外保险人 3CjL\pIC  
approved overseas trust company 核准海外信托公司 ivgpS5 M`Y  
approved pooled investment fund 核准汇集投资基金 FxG7Pk+=  
approved provident fund scheme 认可公积金计划 >Y 1{rSk  
approved provision 核准拨款 Rx36?/  
approved redeemable share 核准可赎回股份 ({0)@+V8  
approved regional stock 认可地区性证券 W)j|rz.  
approved retirement scheme 认可退休金计划 [ mxTa\  
approved subordinated loan 核准附属贷款 W_O)~u8  
arbitrage 套戥；套汇；套利 fJ*:{48  
arbitrageur 套戥者；套汇者 j Ib  
arbitrary amount 临时款项 C.:=lo B  
arrangement 措施；安排；协定 _zxLwU1(x  
arrears 欠款 PHg48Y"Nd  
arrears of pay 欠付薪酬 y]..=z_ql  
arrears of revenue 逾期未收税款；逾期未收的帐项 :A46~UA!$  
articles of association 组织章程；组织细则；组织章程细则 /NT[ETMk+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V5"CSMe  
ascertainment of profit 确定利润 ~d{.ng 4K  
"Asia Clear" “亚洲结算系统”