[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 :4T("a5aM  
allotment notice 股份配售通知；配股通知 D^;*U[F?  
allotment of shares 股份分配 ~w;]c_{.b  
allowable 可获宽免；免税的 uH;-z_Wpn!  
allowable business loss 可扣除的营业亏损 .pvV1JA'  
allowable expenses 可扣税的支出 okFvn;  
allowance 免税额；津贴；备抵；准备金 NAzX". g  
allowance for debts 债项的免税额 Z0
>DNmH*  
allowance for depreciation by wear and tear 耗损折旧免税额 BiZ=${y  
allowance for funeral expenses 殡殓费的免税额 $VQtwuYt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [ dE.
 [  
allowance for repairs and outgoings 修葺及支出方面的免税额 3o|I[!2.  
allowance to debtor 给债务人的津贴 d@3
}U6,  
alteration of capital 资本更改 !;!~n `  
alternate trustee 候补受托人 )CS.F=  
amalgamation 合并 :aIN9;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }/,CbKi,+  
ambit of charges 征税范围；收费范围 'XUKN/.  
amended valuation 经修订的估值 ')$NfarQ.  
American Commodities Exchange 美国商品交易所 Q!FLR>8  
American Express Bank Limited 美国运通银行 l@hjP1o  
American Stock Exchange 美国证券交易所 ow'lRHZ  
amortization 摊销 WmQ01v  
amount due from banks 存放银行同业的款项 rBN)a"  
amount due from banks abroad 存放海外银行同业的款项 Kw`VrcwjT  
amount due from holding companies 控股公司欠款 `ZaT}#Y  
amount due from local banks 存放本港银行同业的款项  l"zUv  
amount due to banks 银行同业的存款 -sMyt HH.  
amount due to banks abroad 海外银行同业的存款 2w$twW-  
amount due to holding companies 控股公司存款 cubk]~VD  
amount due to local banks 本港银行同业的存款 <d7V<&@o=  
amount due to outport banks 外埠银行同业的存款 ='E$-_  
amount for note issue 发行纸币的款额 X{-9FDW  
amount of bond 担保契据的款额 8Z2.`(3c[  
amount of consideration 代价款额 h !(>7/Gi  
amount of contribution 供款数额 N6[i{;K@N{  
amount of indebtedness 负债款额 m2Uc>S  
amount of principal of the loan 贷款本金额 Z2bcCIq4  
amount of rates chargeable 应征差饷数额 PZD>U)M  
amount of share capital 股本额 D=)f )-u'  
amount of sums assured 承保款额 W];EKj,3W  
amount of variation 变动幅度 2_t=P|Uo  
amount of vote 拨款数额 @lUlY2  
amount payable 应付款额 il:nXpM!  
amount receivable 应收款额 D["MUB4l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v}v 5  
analysis 分析 cxYfZ4++m  
ancillary risk 附属风险 lKEa)KF[  
annual account 周年帐目；周年帐目报表；年度决算；年结 YO:&;K%  
annual accounting date 年结日期 8S;CFyT\n  
annual allowance 每年免税额；年积金；年度津贴；年津 '7im  
annual balance 年度余额 Q:|w%L*E  
annual disposable income 每年可动用收入 r++i=SQax  
annual estimates 周年预算 )DUL)S  
annual fee 年费 *xM/;)  
annual general meeting 周年大会 ]PNowS\  
annual growth rate 年增率；每年增长率 6bZ[Kt  
annual long-term supplement 长期个案每年补助金 g9my=gY  
annual pensionable emolument 可供计算退休金的年薪 |@o6NZ<9N  
annual report 年报 .#5l$['  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O:.,+,BH  
annual return 周年报表；周年申报表；每年报税表格 O hR1Jaed  
Annual Return Rules 《周年报表规则》 [ev-^[  
annual review of consumer prices 每年消费物价回顾 y^FOsr  
annual roll-forward basis 逐年延展方式 9''p[V.3  
annual salary 年薪 yD)"
c.  
annual statement 年度报表；年度决算表 :a<hQ|p  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1;W=
!Fx  
annuitant 年金受益人 aN^IP  
annuity 年金 ]R_G{%  
annuity contract 年金合约 S9Yt1qb  
annuity on human life 人寿年金 *[kxF*^  
antecedent debt 先前的债项 M}.b" ljZ  
ante-dated cheque 倒填日期支票 =`I?mn&  
anticipated expenditure 预期开支 M>_= "atI  
anticipated net profit 预期纯利 uiBTnG"  
anticipated revenue 预期收入 y>(rZ^y&  
anti-inflation measure 反通货膨胀措施 %TK&)Q% h5  
anti-inflationary stance 反通货膨胀立场 G"S5ki`o  
apparent deficit 表面赤字 i|\{\d  
apparent financial solvency 表面偿债能力 '
0+$ m=   
apparent partner 表面合伙人 IvW@o1Q  
application for personal assessment 个人入息课税申请书 g<[rH%\6fg  
application of fund 资金应用 Ls:=A6AGM  
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 :J(sXKr[C  
appointed actuary 委任精算师 (buw^ ,NwZ  
appointed auditor 委任核数师；委任审计师 ZcZ
;$*  
appointed trustee 委任的受托人 Xi~9&ed#$i  
appointer 委任人 \].J-^=  
apportioned pro rata 按比例分摊 .T 3=Eq&"W  
apportionment 分配；分摊 =p\Xy*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hswTn`f  
apportionment formula 分摊方程式 [{PqV):p  
apportionment of estate duty 遗产税的分摊 "]]q} O?  
appraisal 估价；评估 GFR!n1Hv  
appreciable growth 可观增长 c)1=U_61  
appreciable impact 显着影响 mTEVFm  
appreciable increase 可观增长 ;1LG&h,K  
appreciation 增值；升值 ( D}"&2  
appreciation against other currencies 相对其他货币升值 &jJckT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $au2%NL  
appreciation tax 增值税 9)Yw :  
appropriation 拨款；拨用；拨付 1-$P0  
appropriation account 拨款帐目 R[yL_>  
Appropriation Bill 拨款法案 .k]#XoE  
appropriation-in-aid system 补助拨款办法 ,z66bnjO  
approved assets 核准资产 a W@oE ~`  
approved basket stock 认可一篮子证券 &]3
:D  
approved budget 核准预算 ` 45d"B I  
approved charitable donation 认可慈善捐款 A!;meVUs  
approved charitable institution 认可慈善机构 j+1KNH  
approved currency 核准货币；认可货币 `$9L^Yg,4  
approved estimates 核准预算 &N{zkMf  
approved estimates of expenditure 核准开支预算 3Hm7 uBZ  
approved overseas insurer 核准海外保险人 /w~C~6z @!  
approved overseas trust company 核准海外信托公司 Gj`f-- 2GE  
approved pooled investment fund 核准汇集投资基金 om7`w ]  
approved provident fund scheme 认可公积金计划 
{mYx  
approved provision 核准拨款 /;+,
mp4  
approved redeemable share 核准可赎回股份 .S|-4}G(6  
approved regional stock 认可地区性证券 +{xG<Wkltz  
approved retirement scheme 认可退休金计划 x<Se>+  
approved subordinated loan 核准附属贷款 )_O.{$ to  
arbitrage 套戥；套汇；套利 B&nw#saz.  
arbitrageur 套戥者；套汇者 /'Bdq?!B&  
arbitrary amount 临时款项 J3\)Jy  
arrangement 措施；安排；协定 `GkRmv*  
arrears 欠款 U$$3'n  
arrears of pay 欠付薪酬 d H_2o  
arrears of revenue 逾期未收税款；逾期未收的帐项 *eoq=,O  
articles of association 组织章程；组织细则；组织章程细则 -wIM0YJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2))t*9 ;h  
ascertainment of profit 确定利润 ;@'0T4Z&l  
"Asia Clear" “亚洲结算系统”