[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 zrJ/ Fs+s  
allotment notice 股份配售通知；配股通知 {Z=m5Dy}  
allotment of shares 股份分配 fsDwfwil*  
allowable 可获宽免；免税的 |,wp@)e6h  
allowable business loss 可扣除的营业亏损 E-_Q3^
  
allowable expenses 可扣税的支出 0{GpO6!  
allowance 免税额；津贴；备抵；准备金 "x)xjL  
allowance for debts 债项的免税额 [# '38  
allowance for depreciation by wear and tear 耗损折旧免税额 G$"$k=[  
allowance for funeral expenses 殡殓费的免税额 \%!~pfM I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *NDM{WB|)  
allowance for repairs and outgoings 修葺及支出方面的免税额 mtON dI  
allowance to debtor 给债务人的津贴 u< ,c  
alteration of capital 资本更改 oIP<7gz  
alternate trustee 候补受托人 QQwD)WG  
amalgamation 合并 & M wvj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k'K&GF1B  
ambit of charges 征税范围；收费范围 ZAG iaq  
amended valuation 经修订的估值 #*<*|AwoW|  
American Commodities Exchange 美国商品交易所 F9Ag687w  
American Express Bank Limited 美国运通银行 2AAZZx +$  
American Stock Exchange 美国证券交易所 x1}7c9nK  
amortization 摊销 6O>GVJ
bw  
amount due from banks 存放银行同业的款项 x{X(Y]*1S  
amount due from banks abroad 存放海外银行同业的款项 &l=%*`On  
amount due from holding companies 控股公司欠款 v3i]z9`  
amount due from local banks 存放本港银行同业的款项 Q6G-`&5  
amount due to banks 银行同业的存款 =nYd|Ok  
amount due to banks abroad 海外银行同业的存款 v{}i`|~J  
amount due to holding companies 控股公司存款 -U?Udmov  
amount due to local banks 本港银行同业的存款 %`P6a38j  
amount due to outport banks 外埠银行同业的存款 L]goHs  
amount for note issue 发行纸币的款额 x)SW1U3TVx  
amount of bond 担保契据的款额 9;^r  
amount of consideration 代价款额 9$z| kwU  
amount of contribution 供款数额 to1{7q  
amount of indebtedness 负债款额 @k
!J}O K  
amount of principal of the loan 贷款本金额 {/C \GxH+  
amount of rates chargeable 应征差饷数额 PSO9{!  
amount of share capital 股本额 !c+Nf2I7S  
amount of sums assured 承保款额 rS
UarfZ<  
amount of variation 变动幅度 3K/32W i  
amount of vote 拨款数额 &;%z1b>F  
amount payable 应付款额 X4:\Shb97  
amount receivable 应收款额 ) /kf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W -Yv0n3  
analysis 分析 gJ_{V;R  
ancillary risk 附属风险 =7JvS~s  
annual account 周年帐目；周年帐目报表；年度决算；年结 \G?GX  
annual accounting date 年结日期 s:y~vd(Vi  
annual allowance 每年免税额；年积金；年度津贴；年津 zoV4Gl  
annual balance 年度余额 >xU$)uE&  
annual disposable income 每年可动用收入 ?v-( :OF  
annual estimates 周年预算 brA\Fp^  
annual fee 年费 [4NJ]r M%  
annual general meeting 周年大会 Tl^9!>\Q  
annual growth rate 年增率；每年增长率 cuO)cj]@e  
annual long-term supplement 长期个案每年补助金 R#ABda9  
annual pensionable emolument 可供计算退休金的年薪 6q[|U_3I@  
annual report 年报 kCXQHX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )Jx+R;Z  
annual return 周年报表；周年申报表；每年报税表格 G[}$s7@k  
Annual Return Rules 《周年报表规则》 v2e*mNK5  
annual review of consumer prices 每年消费物价回顾 /Q4TQ\:  
annual roll-forward basis 逐年延展方式 .{` :  
annual salary 年薪 ]xlV;m  
annual statement 年度报表；年度决算表 |F }y6 gH  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 uXX3I E[  
annuitant 年金受益人 u%J04 vG"D  
annuity 年金 v=A]#O%  
annuity contract 年金合约 RKu'WD?sdH  
annuity on human life 人寿年金 y9cDPwi:b  
antecedent debt 先前的债项 QxRT%;'Zh]  
ante-dated cheque 倒填日期支票 nyyKA_#:5  
anticipated expenditure 预期开支 t6GL/
M4  
anticipated net profit 预期纯利 PuvC MD  
anticipated revenue 预期收入  -a``  
anti-inflation measure 反通货膨胀措施 ,m| :U  
anti-inflationary stance 反通货膨胀立场 "@1e0`n Q  
apparent deficit 表面赤字 d NQ?8P-&  
apparent financial solvency 表面偿债能力 G_GV  
apparent partner 表面合伙人 OOzk@j^  
application for personal assessment 个人入息课税申请书 rBd}u+:*  
application of fund 资金应用  |,*N>e  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 &Kuo|=f  
appointed actuary 委任精算师 \K$
9r=!(  
appointed auditor 委任核数师；委任审计师 l<5
@a (  
appointed trustee 委任的受托人 ;GW[Yw>Rz  
appointer 委任人 ~)\9f 1O{^  
apportioned pro rata 按比例分摊 aDrF"j  
apportionment 分配；分摊 _l`d+ \#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E+LAE/v@  
apportionment formula 分摊方程式 B$R"Ntp  
apportionment of estate duty 遗产税的分摊 ;D}8acQ  
appraisal 估价；评估 @>Y.s6a  
appreciable growth 可观增长
;B4x>  
appreciable impact 显着影响 L*a:j  
appreciable increase 可观增长 xq`mo  
appreciation 增值；升值 i3bH^WwE&k  
appreciation against other currencies 相对其他货币升值 ,$i2vGd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dNH6%1(s]0  
appreciation tax 增值税 x=1Iuc;&3  
appropriation 拨款；拨用；拨付 rI/;L<c  
appropriation account 拨款帐目 b-Q*!Ut  
Appropriation Bill 拨款法案 Akar@wh  
appropriation-in-aid system 补助拨款办法 |mx)W}  
approved assets 核准资产 z_Em%
X  
approved basket stock 认可一篮子证券 {+`'ZU6C  
approved budget 核准预算 ;DQ{6(  
approved charitable donation 认可慈善捐款 `w&Y[8+E  
approved charitable institution 认可慈善机构 ?T]` X
 
approved currency 核准货币；认可货币 8+HXGqcv  
approved estimates 核准预算 yQAW\0`  
approved estimates of expenditure 核准开支预算 EL*O
eyU1l  
approved overseas insurer 核准海外保险人 }BTK+Tk8  
approved overseas trust company 核准海外信托公司 5)tDgm  
approved pooled investment fund 核准汇集投资基金 mGss9eZa  
approved provident fund scheme 认可公积金计划 5<Ly^Na:  
approved provision 核准拨款 iLQFce7d|&  
approved redeemable share 核准可赎回股份 DGR[2C)@N  
approved regional stock 认可地区性证券 (u/-ud1p  
approved retirement scheme 认可退休金计划 I-?PTr  
approved subordinated loan 核准附属贷款 ~.FeLWP  
arbitrage 套戥；套汇；套利 /INjP~C  
arbitrageur 套戥者；套汇者 nK95v}p}Y  
arbitrary amount 临时款项 Sz!mn  
arrangement 措施；安排；协定 Y^Of  
arrears 欠款 5Q)hl.<{o7  
arrears of pay 欠付薪酬 |p4D!M+$7  
arrears of revenue 逾期未收税款；逾期未收的帐项 vy:-a G  
articles of association 组织章程；组织细则；组织章程细则 .A(QqL>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~>&Jks_Q  
ascertainment of profit 确定利润 \fX0&l;T9\  
"Asia Clear" “亚洲结算系统”