[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 3WP\
MM  
allotment notice 股份配售通知；配股通知 !+eU  
allotment of shares 股份分配 >T]9.`xhK  
allowable 可获宽免；免税的 X|a{Z*y;r*  
allowable business loss 可扣除的营业亏损 nriSVG
i  
allowable expenses 可扣税的支出 |yk/iO(  
allowance 免税额；津贴；备抵；准备金 .T3N"}7[  
allowance for debts 债项的免税额 rNk'W,FU  
allowance for depreciation by wear and tear 耗损折旧免税额 eE'P)^KV  
allowance for funeral expenses 殡殓费的免税额 v)Y)tu>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q\<l"b z  
allowance for repairs and outgoings 修葺及支出方面的免税额 R%
szN.cI  
allowance to debtor 给债务人的津贴 [e` |<  
alteration of capital 资本更改 QQW}.>N  
alternate trustee 候补受托人 S9!KI)  
amalgamation 合并 %/uLyCUZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #HgNwM  
ambit of charges 征税范围；收费范围 [ iTP:8  
amended valuation 经修订的估值 4m<]qw
 
American Commodities Exchange 美国商品交易所 C_N|o|dX  
American Express Bank Limited 美国运通银行 A8.noV  
American Stock Exchange 美国证券交易所 a[nSUlT&  
amortization 摊销 QwX81*nx  
amount due from banks 存放银行同业的款项 D`@a*YIq  
amount due from banks abroad 存放海外银行同业的款项 oH w!~c7  
amount due from holding companies 控股公司欠款 _5rKuL  
amount due from local banks 存放本港银行同业的款项 hM]Z T5;<  
amount due to banks 银行同业的存款 4 *}H3-`  
amount due to banks abroad 海外银行同业的存款 ?L0;, \-t  
amount due to holding companies 控股公司存款 Bg),Q8\I  
amount due to local banks 本港银行同业的存款 3g4=as4w  
amount due to outport banks 外埠银行同业的存款 /}6I 3n  
amount for note issue 发行纸币的款额 i6HRG\9nU  
amount of bond 担保契据的款额 oZ*?Uh*  
amount of consideration 代价款额 h"ZIh= j@  
amount of contribution 供款数额 ^"7-`<J  
amount of indebtedness 负债款额 bdWdvd:  
amount of principal of the loan 贷款本金额 FXo.f<U  
amount of rates chargeable 应征差饷数额 4tm%F\Izy  
amount of share capital 股本额 eOb--@~8  
amount of sums assured 承保款额 4vbGXb}!  
amount of variation 变动幅度 Q&W>h/  
amount of vote 拨款数额 )f$4:Pq  
amount payable 应付款额 Y#c439&  
amount receivable 应收款额 KS8@A/f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Kyr
Z&E.`  
analysis 分析 ufk2zL8y  
ancillary risk 附属风险 ~TH4='4W3  
annual account 周年帐目；周年帐目报表；年度决算；年结 MxpAh<u!vF  
annual accounting date 年结日期 C"kfxpCi  
annual allowance 每年免税额；年积金；年度津贴；年津 )yyH_Ax2  
annual balance 年度余额 G4c@v1#%.  
annual disposable income 每年可动用收入 #qVTB@d  
annual estimates 周年预算 !@lx|=#  
annual fee 年费 /lR*ab  
annual general meeting 周年大会 [[c0
g6  
annual growth rate 年增率；每年增长率 a_!H_J  
annual long-term supplement 长期个案每年补助金 zV}:~;w  
annual pensionable emolument 可供计算退休金的年薪 HsTY*^V  
annual report 年报 rSv,;v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 60|PVsmDm  
annual return 周年报表；周年申报表；每年报税表格 FDgo6x  
Annual Return Rules 《周年报表规则》 oo;<I_#07  
annual review of consumer prices 每年消费物价回顾 |aenQA#  
annual roll-forward basis 逐年延展方式 e'uC:O.u  
annual salary 年薪 Mlc_w19C9  
annual statement 年度报表；年度决算表 Ze>R@rK  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 LT$t%V0?.e  
annuitant 年金受益人 gd * b0(  
annuity 年金 3U^Vz9LW  
annuity contract 年金合约 d8;kM`U  
annuity on human life 人寿年金 sDBSc:5+e  
antecedent debt 先前的债项 F_0D)H)N@  
ante-dated cheque 倒填日期支票 w-JWMg Y8w  
anticipated expenditure 预期开支 n@tt.n!{l  
anticipated net profit 预期纯利 1|8Bv0-b  
anticipated revenue 预期收入 m7i_Iv  
anti-inflation measure 反通货膨胀措施 ^[SW07o~  
anti-inflationary stance 反通货膨胀立场 \%r0'
1f  
apparent deficit 表面赤字 e1XKlgl  
apparent financial solvency 表面偿债能力 ftMlm_u  
apparent partner 表面合伙人 g"" 1\rc=  
application for personal assessment 个人入息课税申请书 >"IG\//I  
application of fund 资金应用 1
c QF(j_  
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>#hu3&UOQ  
appointed actuary 委任精算师 Q&PWW#D  
appointed auditor 委任核数师；委任审计师 )SP"V~^Wn  
appointed trustee 委任的受托人 i. )^}id  
appointer 委任人 mCt/\  
apportioned pro rata 按比例分摊 rD21:1s  
apportionment 分配；分摊 S-mpob)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ps.xY;Y  
apportionment formula 分摊方程式 syLdm3d|  
apportionment of estate duty 遗产税的分摊 F&uiI;+zJ  
appraisal 估价；评估 {Zv%DV4_$  
appreciable growth 可观增长 D(Rr<-(  
appreciable impact 显着影响 <w}^Z}fpk&  
appreciable increase 可观增长 Lk]|;F-2i  
appreciation 增值；升值 jMBMqQNU  
appreciation against other currencies 相对其他货币升值 !pU^?Hy=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z[VrRT,\c  
appreciation tax 增值税 Jc?zX8>Ae:  
appropriation 拨款；拨用；拨付 =Pn"nkpML  
appropriation account 拨款帐目 9mk@\Gqqm  
Appropriation Bill 拨款法案 l8(9?!C  
appropriation-in-aid system 补助拨款办法 G*EF_N.G0  
approved assets 核准资产 xU%]G.k  
approved basket stock 认可一篮子证券 B&B4 P  
approved budget 核准预算 :0(^^6Q\  
approved charitable donation 认可慈善捐款 _)<5c!  
approved charitable institution 认可慈善机构 DjaXJ?'  
approved currency 核准货币；认可货币 @TW:6v`  
approved estimates 核准预算 DM v;\E~D  
approved estimates of expenditure 核准开支预算 +}at#%1@  
approved overseas insurer 核准海外保险人 lIEZ=CEmY  
approved overseas trust company 核准海外信托公司 jFg19C{=X  
approved pooled investment fund 核准汇集投资基金 5"40{3  
approved provident fund scheme 认可公积金计划 o=9 4H7@  
approved provision 核准拨款 3}g>/F~  
approved redeemable share 核准可赎回股份 LiFR7\z  
approved regional stock 认可地区性证券 sF)$<[w
 
approved retirement scheme 认可退休金计划 vv)w@A:Vn)  
approved subordinated loan 核准附属贷款 <t!0{FJ  
arbitrage 套戥；套汇；套利 QqF*SaO>  
arbitrageur 套戥者；套汇者 {?^ES*5  
arbitrary amount 临时款项 0LC]%x+"  
arrangement 措施；安排；协定
"qC3%9e  
arrears 欠款 FZU1WBNL%t  
arrears of pay 欠付薪酬 :(OV{ u  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ff0V6j)ji  
articles of association 组织章程；组织细则；组织章程细则 6(?@B^S>2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E`HA0/  
ascertainment of profit 确定利润 Am3j:|>*  
"Asia Clear" “亚洲结算系统”