[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 _]Z$YM  
allotment notice 股份配售通知；配股通知 `oan,wq+  
allotment of shares 股份分配 }cyq'mi  
allowable 可获宽免；免税的 ?~]>H A:  
allowable business loss 可扣除的营业亏损 g<;Nio  
allowable expenses 可扣税的支出 bv_AJ4gS  
allowance 免税额；津贴；备抵；准备金  =I{S;md  
allowance for debts 债项的免税额 @D2`*C9  
allowance for depreciation by wear and tear 耗损折旧免税额 vatx+)  
allowance for funeral expenses 殡殓费的免税额 F}\[eFf[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &8.z$}m  
allowance for repairs and outgoings 修葺及支出方面的免税额 $t%"Tr  
allowance to debtor 给债务人的津贴 CcbWW4 )  
alteration of capital 资本更改 xDNw/'  
alternate trustee 候补受托人 1.xw'i  
amalgamation 合并 b<48#Qy~l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `~sf}S :  
ambit of charges 征税范围；收费范围 w2s,  
amended valuation 经修订的估值 "F04c|oR<X  
American Commodities Exchange 美国商品交易所 9eksCxFg  
American Express Bank Limited 美国运通银行 <`^>bv9  
American Stock Exchange 美国证券交易所 pZW}^kg=  
amortization 摊销 QZ_nQ3K  
amount due from banks 存放银行同业的款项 aj% `x4eA  
amount due from banks abroad 存放海外银行同业的款项 ye9QTK6$,  
amount due from holding companies 控股公司欠款 (d1V1t2r6  
amount due from local banks 存放本港银行同业的款项 [UUM^!1  
amount due to banks 银行同业的存款 6eVe}V4W  
amount due to banks abroad 海外银行同业的存款 -{.h\  
amount due to holding companies 控股公司存款 V:$[~)k8  
amount due to local banks 本港银行同业的存款 HP1X\h!Ke  
amount due to outport banks 外埠银行同业的存款 ^2(";.m  
amount for note issue 发行纸币的款额 u~j'NOv  
amount of bond 担保契据的款额 tVK?VNW  
amount of consideration 代价款额 )3d:S*ly  
amount of contribution 供款数额 +G>aj'\M|  
amount of indebtedness 负债款额 9p!dQx  
amount of principal of the loan 贷款本金额 ZhxfI?i)l  
amount of rates chargeable 应征差饷数额 Va&KIHw  
amount of share capital 股本额 C _k_D  
amount of sums assured 承保款额 !:`  Ra  
amount of variation 变动幅度 1WZKQeOo  
amount of vote 拨款数额 B]CS2LEqh  
amount payable 应付款额 KH iYV  
amount receivable 应收款额 rGP? E3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "dFdOb"O-  
analysis 分析 uugzIV)  
ancillary risk 附属风险 V_ avaE  
annual account 周年帐目；周年帐目报表；年度决算；年结 !dYX2!lvT  
annual accounting date 年结日期 C]{V%jU  
annual allowance 每年免税额；年积金；年度津贴；年津 .XZ 71E  
annual balance 年度余额 !)=#p
9  
annual disposable income 每年可动用收入 70I4-[/z[d  
annual estimates 周年预算 4 g/<).1<b  
annual fee 年费 =iPd@f"$  
annual general meeting 周年大会 INeWi=1  
annual growth rate 年增率；每年增长率 f^>lObvd  
annual long-term supplement 长期个案每年补助金 'ocwXyP,  
annual pensionable emolument 可供计算退休金的年薪 F\YcSDM  
annual report 年报 #m[w=Pu}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1yY'hb,0  
annual return 周年报表；周年申报表；每年报税表格 ~Y}Z4" o  
Annual Return Rules 《周年报表规则》 j/; @P  
annual review of consumer prices 每年消费物价回顾 @/Wty@PU  
annual roll-forward basis 逐年延展方式 P,+0   
annual salary 年薪 0n=9TmE  
annual statement 年度报表；年度决算表 {jCu9 ]c!  
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 C'xU=OnA8  
annuitant 年金受益人 ({}O M=_  
annuity 年金 9X*eE  
annuity contract 年金合约 N:sECGS,  
annuity on human life 人寿年金 }(hYG"5  
antecedent debt 先前的债项 Bwi[qw  
ante-dated cheque 倒填日期支票 p'9 V._h  
anticipated expenditure 预期开支 lMI ix0sSj  
anticipated net profit 预期纯利 EIVQu~,H  
anticipated revenue 预期收入 -;DE&~p  
anti-inflation measure 反通货膨胀措施 ML9T(th6v  
anti-inflationary stance 反通货膨胀立场 1&>nL`E[3  
apparent deficit 表面赤字 F
cbA)7dD  
apparent financial solvency 表面偿债能力 d5E
ee^Qu/  
apparent partner 表面合伙人 :@z5& h  
application for personal assessment 个人入息课税申请书 a)yNXn8E_  
application of fund 资金应用 [b\lcQ8O  
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 :pV("tHE  
appointed actuary 委任精算师 jd*%.FDi{  
appointed auditor 委任核数师；委任审计师 au9Wo<mR  
appointed trustee 委任的受托人 oW\7q{l2 )  
appointer 委任人 {/[?YTDU  
apportioned pro rata 按比例分摊 >?uH#%C5  
apportionment 分配；分摊 iTtAj~dfZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D2wgSr
Y  
apportionment formula 分摊方程式 `Mh<S+/  
apportionment of estate duty 遗产税的分摊 IQ27FV|3  
appraisal 估价；评估 |SXMu_w  
appreciable growth 可观增长 {D_4~heF  
appreciable impact 显着影响 ezNE9g  
appreciable increase 可观增长 OYRR'X.E  
appreciation 增值；升值 Rcm(Y7  
appreciation against other currencies 相对其他货币升值 =-B3vd:LF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )Q pP1
[  
appreciation tax 增值税 @|*Z0bn'  
appropriation 拨款；拨用；拨付 5 /eS1NJ@  
appropriation account 拨款帐目 v!v0,?b*  
Appropriation Bill 拨款法案 QW"6]  
appropriation-in-aid system 补助拨款办法 _bV=G#qKK  
approved assets 核准资产 DF&jZ[##  
approved basket stock 认可一篮子证券 c75vAKZ2  
approved budget 核准预算 '<E8<b
i  
approved charitable donation 认可慈善捐款 *fy`
JC
 
approved charitable institution 认可慈善机构 K+TTYQ  
approved currency 核准货币；认可货币 zR/p}Wu|!  
approved estimates 核准预算 TB3T:A>2  
approved estimates of expenditure 核准开支预算 MBTt'6M  
approved overseas insurer 核准海外保险人 NbK?Dg8WJG  
approved overseas trust company 核准海外信托公司 !`S%l1[Z  
approved pooled investment fund 核准汇集投资基金 (NWN&  
approved provident fund scheme 认可公积金计划 !NY^(^   
approved provision 核准拨款 pQ2)M8 gf  
approved redeemable share 核准可赎回股份 e
hB1`%@  
approved regional stock 认可地区性证券 TH}ycue  
approved retirement scheme 认可退休金计划 |&pz,"(  
approved subordinated loan 核准附属贷款 6+d"3-R.  
arbitrage 套戥；套汇；套利 igbb=@Q
BJ  
arbitrageur 套戥者；套汇者 o>,z %+  
arbitrary amount 临时款项 ,/?V+3l  
arrangement 措施；安排；协定 a0j.\g  
arrears 欠款 %a6]gsiv2<  
arrears of pay 欠付薪酬 hFPRC0ftE  
arrears of revenue 逾期未收税款；逾期未收的帐项 ).`a-Pv  
articles of association 组织章程；组织细则；组织章程细则 _e@qv;*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wyhf:!-I  
ascertainment of profit 确定利润 _!g NF=  
"Asia Clear" “亚洲结算系统”