[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 WNa3^K/W{  
allotment notice 股份配售通知；配股通知 f>niFPW"  
allotment of shares 股份分配 Y 9i][  
allowable 可获宽免；免税的 MtUY?O.P2  
allowable business loss 可扣除的营业亏损 v U}: U)S  
allowable expenses 可扣税的支出 nWGR5*e:  
allowance 免税额；津贴；备抵；准备金 @Dj:4  
allowance for debts 债项的免税额 WYLX?x  
allowance for depreciation by wear and tear 耗损折旧免税额 P>wZ~Hjk  
allowance for funeral expenses 殡殓费的免税额 "15=ET  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :G 5C ]'t  
allowance for repairs and outgoings 修葺及支出方面的免税额 skR,-:"8  
allowance to debtor 给债务人的津贴 g/#~N~&  
alteration of capital 资本更改 E*k([ZL  
alternate trustee 候补受托人 O&V[g>x"U  
amalgamation 合并 pds*2p)2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u s`}  
ambit of charges 征税范围；收费范围 E eB3 }  
amended valuation 经修订的估值 o,FUfO}F  
American Commodities Exchange 美国商品交易所 :Fw?{0  
American Express Bank Limited 美国运通银行 6vobta^w  
American Stock Exchange 美国证券交易所 K_#UZA< Y  
amortization 摊销 ln#\sA?iG  
amount due from banks 存放银行同业的款项 .S!-e$EJ  
amount due from banks abroad 存放海外银行同业的款项 %ek"!A
 
amount due from holding companies 控股公司欠款 TsD;Kl1  
amount due from local banks 存放本港银行同业的款项 ltSh'w0  
amount due to banks 银行同业的存款 o1k#."wHr  
amount due to banks abroad 海外银行同业的存款 ~<,Sh~Ana.  
amount due to holding companies 控股公司存款
y(v_-6b  
amount due to local banks 本港银行同业的存款 V#J"c8n  
amount due to outport banks 外埠银行同业的存款 ffk4mhH  
amount for note issue 发行纸币的款额 N09KVz2Q  
amount of bond 担保契据的款额 `W"G!X-  
amount of consideration 代价款额 A(+:S"|@  
amount of contribution 供款数额 TwFb%YM  
amount of indebtedness 负债款额 WNF9#oN|oT  
amount of principal of the loan 贷款本金额 {ma;G[!  
amount of rates chargeable 应征差饷数额 JIxiklk  
amount of share capital 股本额 jdM=SBy7q  
amount of sums assured 承保款额 $<OhGk-  
amount of variation 变动幅度 5B*qbM  
amount of vote 拨款数额 Wc|z7P~',%  
amount payable 应付款额 "8HE^Po/pn  
amount receivable 应收款额 gS$A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
DYRE1!  
analysis 分析 [Oy >R  
ancillary risk 附属风险 fxtxu?A>  
annual account 周年帐目；周年帐目报表；年度决算；年结 t`u!]DHv  
annual accounting date 年结日期 M#a&\cqC  
annual allowance 每年免税额；年积金；年度津贴；年津 w>vH8f  
annual balance 年度余额 /DO'IHC.o  
annual disposable income 每年可动用收入 ETp'oh}?  
annual estimates 周年预算 ?"j@;/=  
annual fee 年费 -H\,2FO  
annual general meeting 周年大会 V`k8j-*s  
annual growth rate 年增率；每年增长率 m:{tgcE  
annual long-term supplement 长期个案每年补助金 0{ R/<N  
annual pensionable emolument 可供计算退休金的年薪  (M`|'o!  
annual report 年报  Oh`2t c-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sX:lE^)-z  
annual return 周年报表；周年申报表；每年报税表格 (1){A8=?o  
Annual Return Rules 《周年报表规则》 ut5yf
$%  
annual review of consumer prices 每年消费物价回顾 Y8ehmz|g]J  
annual roll-forward basis 逐年延展方式 84
M3c  
annual salary 年薪 A}G|Yfn  
annual statement 年度报表；年度决算表 M!{'ED  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6vp0*ww  
annuitant 年金受益人 HFS
+QwHW  
annuity 年金 <4mQ*6  
annuity contract 年金合约 tt4+m>/T  
annuity on human life 人寿年金 V8"Wpl9Cz  
antecedent debt 先前的债项 g-@h>$< 1  
ante-dated cheque 倒填日期支票 )^ <3\e  
anticipated expenditure 预期开支 o6|-=FcvC  
anticipated net profit 预期纯利 iZ;TYcT  
anticipated revenue 预期收入 @GGccF  
anti-inflation measure 反通货膨胀措施 DU{bonR`  
anti-inflationary stance 反通货膨胀立场 G;]:$J  
apparent deficit 表面赤字 Ze ? g  
apparent financial solvency 表面偿债能力 -&Gfh\_NW  
apparent partner 表面合伙人 qY# d+F,t  
application for personal assessment 个人入息课税申请书 jJ++h1 K  
application of fund 资金应用 ]rW8y%yD  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 gb 4pN  
appointed actuary 委任精算师 _!AJiP3!)4  
appointed auditor 委任核数师；委任审计师 /#t&~E_|  
appointed trustee 委任的受托人 6^YJ]w  
appointer 委任人 509Q0 [k  
apportioned pro rata 按比例分摊 .nZ3kT`  
apportionment 分配；分摊 !R:y'Y%j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zWIeHIt  
apportionment formula 分摊方程式 9?`RR/w  
apportionment of estate duty 遗产税的分摊 +?d}7zh  
appraisal 估价；评估 (@&I_>2Q  
appreciable growth 可观增长 40K2uT{cq  
appreciable impact 显着影响 2Qay
M?k8  
appreciable increase 可观增长 Oif,|:  
appreciation 增值；升值 fp&Got!pB  
appreciation against other currencies 相对其他货币升值 T
;?+kC3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fLB1)kTS  
appreciation tax 增值税 AcC8)xRpk4  
appropriation 拨款；拨用；拨付 4}yE+dRUK:  
appropriation account 拨款帐目 s AE9<(g&@  
Appropriation Bill 拨款法案 b!a %YLL  
appropriation-in-aid system 补助拨款办法 X?dfcS*!n  
approved assets 核准资产 R^8B3-aA`  
approved basket stock 认可一篮子证券
p`>d7S>"  
approved budget 核准预算 xncw
YOz  
approved charitable donation 认可慈善捐款  5$Kf] ZP  
approved charitable institution 认可慈善机构 e4.&aIC[  
approved currency 核准货币；认可货币 R&So4},B  
approved estimates 核准预算 DO^y;y>  
approved estimates of expenditure 核准开支预算 Q4K+*Fi}  
approved overseas insurer 核准海外保险人 |:2c$zq  
approved overseas trust company 核准海外信托公司 D ,M@8h,  
approved pooled investment fund 核准汇集投资基金 p
m]fQuq  
approved provident fund scheme 认可公积金计划 9<cOYY  
approved provision 核准拨款 K{L.ZH>7  
approved redeemable share 核准可赎回股份 _ 413\`%8?  
approved regional stock 认可地区性证券 - L ~ Uu^o  
approved retirement scheme 认可退休金计划 Qpu3( `d<  
approved subordinated loan 核准附属贷款 oI@9}*  
arbitrage 套戥；套汇；套利 uva\0q  
arbitrageur 套戥者；套汇者 bK=c@GXS  
arbitrary amount 临时款项 t[2i$%NVM  
arrangement 措施；安排；协定 DuNcX$%%  
arrears 欠款 nW5K[/1D  
arrears of pay 欠付薪酬 UqtHxEI%R~  
arrears of revenue 逾期未收税款；逾期未收的帐项 GqUSVQ  
articles of association 组织章程；组织细则；组织章程细则 Lt>7hBe"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #s+Q{2s  
ascertainment of profit 确定利润 \A(5;ZnuD  
"Asia Clear" “亚洲结算系统”