[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 BM$tywC  
allotment notice 股份配售通知；配股通知 xEZVsz  
allotment of shares 股份分配
cLko  
allowable 可获宽免；免税的 ^xNe Eb  
allowable business loss 可扣除的营业亏损 er7/BE&  
allowable expenses 可扣税的支出 yJ`1},^  
allowance 免税额；津贴；备抵；准备金 RdVis|7o  
allowance for debts 债项的免税额 K#C56k q&  
allowance for depreciation by wear and tear 耗损折旧免税额 H- qP>:  
allowance for funeral expenses 殡殓费的免税额 |&RX >UW$W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 79B`w #  
allowance for repairs and outgoings 修葺及支出方面的免税额 GxBPEIim  
allowance to debtor 给债务人的津贴 rMg{j gD  
alteration of capital 资本更改 Hkz~9p  
alternate trustee 候补受托人 mF:s-+  
amalgamation 合并 f{5|}PL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +?txGHQq  
ambit of charges 征税范围；收费范围 ,lS-
;.  
amended valuation 经修订的估值 ihY^~  
American Commodities Exchange 美国商品交易所 3)Awj++  
American Express Bank Limited 美国运通银行 D&6Qk&>  
American Stock Exchange 美国证券交易所 otH[?c?BT  
amortization 摊销 . .je<  
amount due from banks 存放银行同业的款项 83,1d*`  
amount due from banks abroad 存放海外银行同业的款项 \C2P{q/m  
amount due from holding companies 控股公司欠款 QRh4f\fY  
amount due from local banks 存放本港银行同业的款项 Jq<`j<'9  
amount due to banks 银行同业的存款 ~0r.3KTl"Y  
amount due to banks abroad 海外银行同业的存款 ^8*SCM_A  
amount due to holding companies 控股公司存款 ;OCI.S8  
amount due to local banks 本港银行同业的存款 ~+iJp
W  
amount due to outport banks 外埠银行同业的存款 {UC<I.5X  
amount for note issue 发行纸币的款额 0i(
?LI_S  
amount of bond 担保契据的款额 qg:I+"u  
amount of consideration 代价款额 QT l._j@  
amount of contribution 供款数额 TvG:T{jwy  
amount of indebtedness 负债款额 `ur9KP4Dq  
amount of principal of the loan 贷款本金额 glX2L~  
amount of rates chargeable 应征差饷数额 =y]b|"s~2  
amount of share capital 股本额 ^Ro du  
amount of sums assured 承保款额 H^1 a3L]  
amount of variation 变动幅度 2bxMIr  
amount of vote 拨款数额 A;`U{7IST  
amount payable 应付款额 \HEo8~TY  
amount receivable 应收款额 v.v%k2;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (BQ3M-  
analysis 分析 W
3/Stt$D  
ancillary risk 附属风险 p[cL#fBz  
annual account 周年帐目；周年帐目报表；年度决算；年结 n:."ZBtY*  
annual accounting date 年结日期 }w ^ T9OC  
annual allowance 每年免税额；年积金；年度津贴；年津 :;Rt#!  
annual balance 年度余额 17]
31  
annual disposable income 每年可动用收入 =i>F^7)U1  
annual estimates 周年预算 q>4i0p8^  
annual fee 年费 |ylTy B
 
annual general meeting 周年大会 n}'.6  
annual growth rate 年增率；每年增长率 "g1;TT:1~  
annual long-term supplement 长期个案每年补助金 ,(W98}nB  
annual pensionable emolument 可供计算退休金的年薪 sq|@9GS0T  
annual report 年报 <n#V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Tv)y }  
annual return 周年报表；周年申报表；每年报税表格 3Wxtxk._E  
Annual Return Rules 《周年报表规则》 `e|Lw  
annual review of consumer prices 每年消费物价回顾 NK hR%H  
annual roll-forward basis 逐年延展方式 q&6=oss!  
annual salary 年薪 ?JTyNg4<  
annual statement 年度报表；年度决算表 4lUE(#kUM  
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 Ck %(G22-  
annuitant 年金受益人 24/~gft  
annuity 年金 i8@e}O I  
annuity contract 年金合约
+p<R'/  
annuity on human life 人寿年金 o(N
yOC  
antecedent debt 先前的债项 ?s} E<Kr  
ante-dated cheque 倒填日期支票 LK/V]YG  
anticipated expenditure 预期开支
CyDf[C)=  
anticipated net profit 预期纯利 2]*~1d  
anticipated revenue 预期收入 oySM?ZE  
anti-inflation measure 反通货膨胀措施 m1i$> 9,  
anti-inflationary stance 反通货膨胀立场 2Lgvy/uN  
apparent deficit 表面赤字 Cbvl( (  
apparent financial solvency 表面偿债能力 9<CUsq@i:  
apparent partner 表面合伙人 IqKXFORiNI  
application for personal assessment 个人入息课税申请书 tvxcd*{  
application of fund 资金应用 JlGD.!`  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;-^9j)31+F  
appointed actuary 委任精算师 svjFy/T(lL  
appointed auditor 委任核数师；委任审计师 lS
-i9U/,>  
appointed trustee 委任的受托人 lD#1"$Coz  
appointer 委任人 BF|FW  
apportioned pro rata 按比例分摊 E9 -'!I!  
apportionment 分配；分摊 ,)G+h#Y[*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <r3n?w8  
apportionment formula 分摊方程式 {5-{f=Rk  
apportionment of estate duty 遗产税的分摊 Vn;]''_  
appraisal 估价；评估 l%~zj,ew  
appreciable growth 可观增长 TFPq(i  
appreciable impact 显着影响 6ng g*kE<  
appreciable increase 可观增长 G
n4b\y%%  
appreciation 增值；升值 G_4P)G3H  
appreciation against other currencies 相对其他货币升值 3h4"Rv=,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GFkte  
appreciation tax 增值税 0\*<k`dY  
appropriation 拨款；拨用；拨付 1*b%C
"C  
appropriation account 拨款帐目 )/N! {`.9  
Appropriation Bill 拨款法案 RUh{^3;~  
appropriation-in-aid system 补助拨款办法 gg_(%.>  
approved assets 核准资产 O#Hz5A5  
approved basket stock 认可一篮子证券 #  eyx  
approved budget 核准预算 x:lf=DlA  
approved charitable donation 认可慈善捐款 ~J:lCu  
approved charitable institution 认可慈善机构 (oEA)yc|  
approved currency 核准货币；认可货币 !,uw./8@Ku  
approved estimates 核准预算 jzMGRN/67  
approved estimates of expenditure 核准开支预算 qrYeh`Mv  
approved overseas insurer 核准海外保险人 ?=rh=#  
approved overseas trust company 核准海外信托公司 =K8h)B_g  
approved pooled investment fund 核准汇集投资基金 Ve) :I  
approved provident fund scheme 认可公积金计划 t}l<#X5  
approved provision 核准拨款 z# B) b5  
approved redeemable share 核准可赎回股份 t]%R4ymV  
approved regional stock 认可地区性证券 $dw;Kj'\  
approved retirement scheme 认可退休金计划 -;z\BW5y  
approved subordinated loan 核准附属贷款 q)zvePO#  
arbitrage 套戥；套汇；套利 QNEaj\  
arbitrageur 套戥者；套汇者 r:-WfDz.  
arbitrary amount 临时款项 S3cQC`^  
arrangement 措施；安排；协定 J?$uNl I  
arrears 欠款 SoIMftX  
arrears of pay 欠付薪酬 (6'Hzl^Kp  
arrears of revenue 逾期未收税款；逾期未收的帐项 1+iiiVbMH  
articles of association 组织章程；组织细则；组织章程细则 TA7w:<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ABGL9;.8  
ascertainment of profit 确定利润 }c
lNXtN  
"Asia Clear" “亚洲结算系统”