[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 rPK)=[MZ  
allotment notice 股份配售通知；配股通知 DI P(  
allotment of shares 股份分配 XJ3 5Z+M  
allowable 可获宽免；免税的 W!$aK)]4u  
allowable business loss 可扣除的营业亏损 0;*1g47\  
allowable expenses 可扣税的支出 t%<@k)hd~G  
allowance 免税额；津贴；备抵；准备金 R7/"ye:7J  
allowance for debts 债项的免税额 4X0k1Fw)Y  
allowance for depreciation by wear and tear 耗损折旧免税额 w8|38m  
allowance for funeral expenses 殡殓费的免税额 B( ]=I@L=W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {Jv m *  
allowance for repairs and outgoings 修葺及支出方面的免税额 [Sl uYmW  
allowance to debtor 给债务人的津贴 $6BD6\@  
alteration of capital 资本更改 YTiXUOj  
alternate trustee 候补受托人 P= e3f(M2  
amalgamation 合并 ~^U(GAs  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4M)  s  
ambit of charges 征税范围；收费范围 |Rh%wJ  
amended valuation 经修订的估值 +V"t'
t7  
American Commodities Exchange 美国商品交易所 __}j {Buk  
American Express Bank Limited 美国运通银行 &_q&TEi  
American Stock Exchange 美国证券交易所 ])dq4\Bw  
amortization 摊销 n[j yhBf\W  
amount due from banks 存放银行同业的款项 -}liG  
amount due from banks abroad 存放海外银行同业的款项 oW:p6d  
amount due from holding companies 控股公司欠款 d

tK[H+  
amount due from local banks 存放本港银行同业的款项 UjNe0jt%s  
amount due to banks 银行同业的存款 ogt<vng  
amount due to banks abroad 海外银行同业的存款 4I"p>FIkY  
amount due to holding companies 控股公司存款 ;&|MNN^  
amount due to local banks 本港银行同业的存款 :G&tM   
amount due to outport banks 外埠银行同业的存款 95.m^~5  
amount for note issue 发行纸币的款额 aP}kl[W  
amount of bond 担保契据的款额 [25[c><:w"  
amount of consideration 代价款额 sN6R0YW  
amount of contribution 供款数额 j@jaFsX|  
amount of indebtedness 负债款额 nf,R+oX  
amount of principal of the loan 贷款本金额 3"ALohlL  
amount of rates chargeable 应征差饷数额 &E0d{2  
amount of share capital 股本额 3},0b8};  
amount of sums assured 承保款额 
z(s
fX}%  
amount of variation 变动幅度 8IErLu}  
amount of vote 拨款数额 W^}fAcQKH  
amount payable 应付款额 J2X;=X
5  
amount receivable 应收款额 t'msgC6=>u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ga5O&`h  
analysis 分析 IM
aa#8,  
ancillary risk 附属风险 6#sd"JvtQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 t5r,3x!E  
annual accounting date 年结日期 jB+K)NXHL  
annual allowance 每年免税额；年积金；年度津贴；年津 =!rdn#KH  
annual balance 年度余额 U)Cv_qe  
annual disposable income 每年可动用收入 0PiD<*EA  
annual estimates 周年预算 u:~2:3B  
annual fee 年费 =Q#} ,T  
annual general meeting 周年大会 ^_6.*Mvx  
annual growth rate 年增率；每年增长率 '&?OhSe
N  
annual long-term supplement 长期个案每年补助金 [If%+mH
dU  
annual pensionable emolument 可供计算退休金的年薪 inO)Y]|f  
annual report 年报 jV83%%e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "~ 1:7{k  
annual return 周年报表；周年申报表；每年报税表格 D6cqON0a.  
Annual Return Rules 《周年报表规则》 EbEQ@6t  
annual review of consumer prices 每年消费物价回顾 rkdf htpI  
annual roll-forward basis 逐年延展方式 Gqe?CM  
annual salary 年薪 jH+ddBVA  
annual statement 年度报表；年度决算表 ?P<8Zw
 
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 ,BG aJ|k  
annuitant 年金受益人 X?m"86L  
annuity 年金 xcBV,[E{  
annuity contract 年金合约 :~K c"Pg  
annuity on human life 人寿年金 [)K?e!c8  
antecedent debt 先前的债项 q)Qd+:a7{  
ante-dated cheque 倒填日期支票 tOn 6  
anticipated expenditure 预期开支 [PVem  
anticipated net profit 预期纯利 [1pWg^  
anticipated revenue 预期收入 b
`?$;5  
anti-inflation measure 反通货膨胀措施 ZCdlTdY   
anti-inflationary stance 反通货膨胀立场 F:p'%#3rU/  
apparent deficit 表面赤字 mB.yb
rig  
apparent financial solvency 表面偿债能力 mmE!!J`B  
apparent partner 表面合伙人 Q-scL>IkCb  
application for personal assessment 个人入息课税申请书 8SV.giG;  
application of fund 资金应用 ZbmBwW_ 7  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ,,U8X [A  
appointed actuary 委任精算师 `:=af[n   
appointed auditor 委任核数师；委任审计师
#$vQT}  
appointed trustee 委任的受托人 )U6-&-07  
appointer 委任人 l/(|rl#
6  
apportioned pro rata 按比例分摊 azEN_oUV  
apportionment 分配；分摊  t0$}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qa>Z?/w  
apportionment formula 分摊方程式 xqP DL9
\  
apportionment of estate duty 遗产税的分摊 1N8:,bpsT  
appraisal 估价；评估 %9bf^LyD  
appreciable growth 可观增长 9$]I3k  
appreciable impact 显着影响 ]
/G~ L  
appreciable increase 可观增长 N0]C?+  
appreciation 增值；升值 pDw^~5P  
appreciation against other currencies 相对其他货币升值 <4 l;I*:2&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CN7 2 E  
appreciation tax 增值税 PubO|Mf  
appropriation 拨款；拨用；拨付 w(>mP9Cb  
appropriation account 拨款帐目 2[^p6s[  
Appropriation Bill 拨款法案 XsOz {?G  
appropriation-in-aid system 补助拨款办法 !CJh6X!  
approved assets 核准资产 S6Er#)k  
approved basket stock 认可一篮子证券 y(^hlX6gQ  
approved budget 核准预算 ;|C[.0;kgv  
approved charitable donation 认可慈善捐款 w.AF7.X`1  
approved charitable institution 认可慈善机构 -w>2!@8  
approved currency 核准货币；认可货币 W~EDLLZ  
approved estimates 核准预算 V:<NQd  
approved estimates of expenditure 核准开支预算 }"QV{W  
approved overseas insurer 核准海外保险人 rMV<}C ^  
approved overseas trust company 核准海外信托公司 _'CYS3-P3  
approved pooled investment fund 核准汇集投资基金 AeQIsrAHE  
approved provident fund scheme 认可公积金计划 vdhwFp~Y  
approved provision 核准拨款 (z8^^j[  
approved redeemable share 核准可赎回股份 ;v}f7v '  
approved regional stock 认可地区性证券 0uw3[,I   
approved retirement scheme 认可退休金计划 cJIA/HQe  
approved subordinated loan 核准附属贷款 d9@Pze">e  
arbitrage 套戥；套汇；套利 \Z?.Po`!j  
arbitrageur 套戥者；套汇者 Cob<N '.  
arbitrary amount 临时款项 g8+Ke'=_  
arrangement 措施；安排；协定 ^@"H(1Hxu/  
arrears 欠款 L%hVts'  
arrears of pay 欠付薪酬 P#gY-k&Nr  
arrears of revenue 逾期未收税款；逾期未收的帐项 0j'H5>m"  
articles of association 组织章程；组织细则；组织章程细则 0$saDmED  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3# d?  
ascertainment of profit 确定利润 PO$ OXw  
"Asia Clear" “亚洲结算系统”