[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 {daNw>TH  
allotment notice 股份配售通知；配股通知 {q1&4U~'>O  
allotment of shares 股份分配 "b!QE2bRO  
allowable 可获宽免；免税的 Qj? G KO  
allowable business loss 可扣除的营业亏损 \"qXlTQ1_9  
allowable expenses 可扣税的支出 ) -9G*3  
allowance 免税额；津贴；备抵；准备金 =$g8"[4   
allowance for debts 债项的免税额 .Jz$)R  
allowance for depreciation by wear and tear 耗损折旧免税额 Y'n TyH  
allowance for funeral expenses 殡殓费的免税额 _gY so]S^B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &DFe+y~PR  
allowance for repairs and outgoings 修葺及支出方面的免税额 dyjzF`H  
allowance to debtor 给债务人的津贴 8Us5Oi  
alteration of capital 资本更改 H
m+-gI3*  
alternate trustee 候补受托人 x,js}Mlw  
amalgamation 合并 0:**uion  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qB_MDA  
ambit of charges 征税范围；收费范围 _1c'~;  
amended valuation 经修订的估值 !+.|T9P  
American Commodities Exchange 美国商品交易所 1V?}";T  
American Express Bank Limited 美国运通银行 I~qS6#%r  
American Stock Exchange 美国证券交易所 9jiZtwRpk  
amortization 摊销 :YB:)wV,P  
amount due from banks 存放银行同业的款项 QJo)  
amount due from banks abroad 存放海外银行同业的款项 &G@*/2A  
amount due from holding companies 控股公司欠款 &j/ WjZPF  
amount due from local banks 存放本港银行同业的款项 2C%{A  
amount due to banks 银行同业的存款 J[UL f7:  
amount due to banks abroad 海外银行同业的存款 J?-"]s`J  
amount due to holding companies 控股公司存款 4T6dju  
amount due to local banks 本港银行同业的存款 GljxYH"]#  
amount due to outport banks 外埠银行同业的存款 qqSk*oH~  
amount for note issue 发行纸币的款额 !cLX1S  
amount of bond 担保契据的款额 O@3EJ
kv  
amount of consideration 代价款额 @.-g  
amount of contribution 供款数额 Nora<  
amount of indebtedness 负债款额 v|jBRKU99  
amount of principal of the loan 贷款本金额 A5Yfm.Jy  
amount of rates chargeable 应征差饷数额 I?"cEp   
amount of share capital 股本额 q+t*3;X.  
amount of sums assured 承保款额 /Z>#lMg\.  
amount of variation 变动幅度 'M+iVF6  
amount of vote 拨款数额 +J$[RxQ#  
amount payable 应付款额 #HB]qa  
amount receivable 应收款额 !$
St=!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XN] kNJX  
analysis 分析 #:{PA t  
ancillary risk 附属风险 GFx>xQk  
annual account 周年帐目；周年帐目报表；年度决算；年结 l{aXX[E&1  
annual accounting date 年结日期 Aa.bE, W  
annual allowance 每年免税额；年积金；年度津贴；年津 E$f.&< >T  
annual balance 年度余额 D(}v`q{Y  
annual disposable income 每年可动用收入 ?YX2CJ6N  
annual estimates 周年预算 DI**fywu[3  
annual fee 年费 G F,/<R#  
annual general meeting 周年大会 TeG5|`t],  
annual growth rate 年增率；每年增长率 ^Ebaq`{V\'  
annual long-term supplement 长期个案每年补助金 *gu~7&yoP  
annual pensionable emolument 可供计算退休金的年薪 j$zw(EkN  
annual report 年报 Revc :m1o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j;1X-  
annual return 周年报表；周年申报表；每年报税表格 ?bQ~+M\  
Annual Return Rules 《周年报表规则》 +=Crfvt  
annual review of consumer prices 每年消费物价回顾 j,Qp*b#Qo  
annual roll-forward basis 逐年延展方式 w^NE`4 -  
annual salary 年薪 &K)c*'l  
annual statement 年度报表；年度决算表 Oh~JyrZy  
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 #+QwRmJdT!  
annuitant 年金受益人 ^{-J Y  
annuity 年金 N4}/n  
annuity contract 年金合约 hI;tB6  
annuity on human life 人寿年金 2>.B*P  
antecedent debt 先前的债项 ,#UaWq@7  
ante-dated cheque 倒填日期支票 xgL*O>l)  
anticipated expenditure 预期开支 1>4'YMdZi  
anticipated net profit 预期纯利 uOs 8|pj,  
anticipated revenue 预期收入 0~R0)Q,  
anti-inflation measure 反通货膨胀措施 yFshV\  
anti-inflationary stance 反通货膨胀立场 QOEcp% 6I}  
apparent deficit 表面赤字 lzfaW-nu  
apparent financial solvency 表面偿债能力 &I:5<zK{  
apparent partner 表面合伙人 i=.zkIjSh  
application for personal assessment 个人入息课税申请书 EP'2'51  
application of fund 资金应用 $=TFTS O  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 #)hM]=,e  
appointed actuary 委任精算师 \$V~kgQ0  
appointed auditor 委任核数师；委任审计师 }9aYU;9D  
appointed trustee 委任的受托人 V3xC"maA@  
appointer 委任人 @ bPQhn#(g  
apportioned pro rata 按比例分摊 W'-B)li  
apportionment 分配；分摊 B~V^?."  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w8kp6_i'  
apportionment formula 分摊方程式 g,7`emOX  
apportionment of estate duty 遗产税的分摊 {XC# -3O  
appraisal 估价；评估 bB- >\  
appreciable growth 可观增长 ,*Tf9=z  
appreciable impact 显着影响 X.}:gU-  
appreciable increase 可观增长 =" #O1$  
appreciation 增值；升值 %/CCh;N#  
appreciation against other currencies 相对其他货币升值 4W*52*'F,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9h<];  
appreciation tax 增值税 #
Fl"#g$  
appropriation 拨款；拨用；拨付 dG'aJQ
w  
appropriation account 拨款帐目 s}uOht} o  
Appropriation Bill 拨款法案 u=5&e)v3  
appropriation-in-aid system 补助拨款办法 ^9%G7J:vGO  
approved assets 核准资产 z^T/kK3I  
approved basket stock 认可一篮子证券 QnME|j\  
approved budget 核准预算 5yI_uQR  
approved charitable donation 认可慈善捐款 T+9#P4  
approved charitable institution 认可慈善机构 =66dxU?}  
approved currency 核准货币；认可货币 1CU-^j  
approved estimates 核准预算 HbX>::J8  
approved estimates of expenditure 核准开支预算 yJ c#y   
approved overseas insurer 核准海外保险人 2)Grl;T]s  
approved overseas trust company 核准海外信托公司 JZNRM
xu  
approved pooled investment fund 核准汇集投资基金 t4/d1qW0  
approved provident fund scheme 认可公积金计划 >Olg lUzA  
approved provision 核准拨款 ?]]>WP  
approved redeemable share 核准可赎回股份 JQj?+PI  
approved regional stock 认可地区性证券 B+#!%J
_  
approved retirement scheme 认可退休金计划 3'}(:X(  
approved subordinated loan 核准附属贷款 NGOc:>}k>  
arbitrage 套戥；套汇；套利 d`5xd@p  
arbitrageur 套戥者；套汇者 -hiG8%l5  
arbitrary amount 临时款项 /
X~l%Xm  
arrangement 措施；安排；协定 s3>,%8O6  
arrears 欠款 =J
&vr   
arrears of pay 欠付薪酬 ?'Y\5n/*$  
arrears of revenue 逾期未收税款；逾期未收的帐项 'c*Q/C;  
articles of association 组织章程；组织细则；组织章程细则 }A\s`Hm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]B/Gz  
ascertainment of profit 确定利润 26.),a  
"Asia Clear" “亚洲结算系统”