[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 :bL^S1et  
allotment notice 股份配售通知；配股通知 Cv4nl7A'  
allotment of shares 股份分配 =kzHZc  
allowable 可获宽免；免税的 K@:Ab'(P^|  
allowable business loss 可扣除的营业亏损 J aJ/|N  
allowable expenses 可扣税的支出 _a_T`fE&de  
allowance 免税额；津贴；备抵；准备金 y{~tMpo<  
allowance for debts 债项的免税额 =WEDQ\ c  
allowance for depreciation by wear and tear 耗损折旧免税额 Y"nz l]T  
allowance for funeral expenses 殡殓费的免税额 ^t$uDQ[hA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (E~6fb"c  
allowance for repairs and outgoings 修葺及支出方面的免税额
#\O'*mz  
allowance to debtor 给债务人的津贴 I :b
T"N  
alteration of capital 资本更改 }]<|`FNc  
alternate trustee 候补受托人 4r86@^c*  
amalgamation 合并 sM%l:Fv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C)UU/4a;  
ambit of charges 征税范围；收费范围 uD[T l  
amended valuation 经修订的估值 H\a\xCP3  
American Commodities Exchange 美国商品交易所 \'|t>|zhp  
American Express Bank Limited 美国运通银行 ][YuJUK8  
American Stock Exchange 美国证券交易所 QjYw^[o  
amortization 摊销 |$+/IxDP  
amount due from banks 存放银行同业的款项 a=vH:D  
amount due from banks abroad 存放海外银行同业的款项 .' h^  
amount due from holding companies 控股公司欠款 }r;=<mc,O  
amount due from local banks 存放本港银行同业的款项 %c%`<y<~L  
amount due to banks 银行同业的存款 K$r)^K=s  
amount due to banks abroad 海外银行同业的存款 'Z%1Ly^b  
amount due to holding companies 控股公司存款 #.C2_MN>  
amount due to local banks 本港银行同业的存款 'q RQO(9&m  
amount due to outport banks 外埠银行同业的存款 q!~DCv df  
amount for note issue 发行纸币的款额 %|>D{q6C  
amount of bond 担保契据的款额 2]FRIy d  
amount of consideration 代价款额 ;>F1?5P{  
amount of contribution 供款数额 -"^xg"  
amount of indebtedness 负债款额 3\C+g{}e  
amount of principal of the loan 贷款本金额 2U"2L^oKI  
amount of rates chargeable 应征差饷数额 {>XoE %  
amount of share capital 股本额 A5]yC\*zt  
amount of sums assured 承保款额 oq|`;k   
amount of variation 变动幅度 ![J_6f}!  
amount of vote 拨款数额 <:mK&quf  
amount payable 应付款额 ^&$86-PB/  
amount receivable 应收款额 x"cB8bZ!$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3-kL0Q["  
analysis 分析 TmM~uc7mj  
ancillary risk 附属风险 .[3C  
annual account 周年帐目；周年帐目报表；年度决算；年结 oTcf[<  
annual accounting date 年结日期 YD{N)v  
annual allowance 每年免税额；年积金；年度津贴；年津 8U4In[4  
annual balance 年度余额 PSX o"   
annual disposable income 每年可动用收入 kg,\l9AM  
annual estimates 周年预算 {z;4t&5  
annual fee 年费 1+Ik\  
annual general meeting 周年大会 JZE@W-2  
annual growth rate 年增率；每年增长率 <aI}+  
annual long-term supplement 长期个案每年补助金 1?.NJ<)F  
annual pensionable emolument 可供计算退休金的年薪 zE?dQD^OD  
annual report 年报 pF8+< T3y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3preBs#i  
annual return 周年报表；周年申报表；每年报税表格 2"%f:?xV{  
Annual Return Rules 《周年报表规则》 H0.A;`  
annual review of consumer prices 每年消费物价回顾 vF>]9sMv  
annual roll-forward basis 逐年延展方式 fL]jk1.Xv-  
annual salary 年薪 .b^!f<j  
annual statement 年度报表；年度决算表 joZd  
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 S_RP&+!7  
annuitant 年金受益人 b*{UO  
annuity 年金 ]D=fvvST  
annuity contract 年金合约 n[ # **s  
annuity on human life 人寿年金 W/CZ/Mc  
antecedent debt 先前的债项 ^!n|j]aw  
ante-dated cheque 倒填日期支票 W )Ps2  
anticipated expenditure 预期开支 J8Vzf$t};  
anticipated net profit 预期纯利 =qL^#h83y  
anticipated revenue 预期收入 >J)4e~9EJ2  
anti-inflation measure 反通货膨胀措施 %=\*OIhl  
anti-inflationary stance 反通货膨胀立场 EQ|Wke  
apparent deficit 表面赤字 ?1] \3nj  
apparent financial solvency 表面偿债能力 w|*D{`O  
apparent partner 表面合伙人 ?I"?J/zm  
application for personal assessment 个人入息课税申请书 UISsiiG(  
application of fund 资金应用 -z se+]O`  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 !(Q@1c&z  
appointed actuary 委任精算师 bka%W@Y%  
appointed auditor 委任核数师；委任审计师 VwK7\jV  
appointed trustee 委任的受托人 5P 5Tgk  
appointer 委任人 S-</(,E}|  
apportioned pro rata 按比例分摊 BW`;QF<  
apportionment 分配；分摊 ^D9w=f#a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jc#gn&4C  
apportionment formula 分摊方程式 LB}J7yEQvj  
apportionment of estate duty 遗产税的分摊 &!M6{O=~  
appraisal 估价；评估 H\9ePo\b~  
appreciable growth 可观增长 5j9%W18  
appreciable impact 显着影响 2 &_>2"=<@  
appreciable increase 可观增长 ,]das  
appreciation 增值；升值 S;%k?O7v  
appreciation against other currencies 相对其他货币升值 @l5GBsLK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T1x67 b u  
appreciation tax 增值税 xh!T,| IR  
appropriation 拨款；拨用；拨付 P7l3ZH( g  
appropriation account 拨款帐目 ;W FiMM\  
Appropriation Bill 拨款法案 && PZ;  
appropriation-in-aid system 补助拨款办法 K, *-Y)v2W  
approved assets 核准资产 >Ad`_g6Wew  
approved basket stock 认可一篮子证券 HMmVfGp]  
approved budget 核准预算 zG
^$-L.n  
approved charitable donation 认可慈善捐款 1&9w]\Ae7l  
approved charitable institution 认可慈善机构 T,PN6d  
approved currency 核准货币；认可货币 bUSa#pNO>  
approved estimates 核准预算 kVG+Wr7l0F  
approved estimates of expenditure 核准开支预算 KDA2 H>  
approved overseas insurer 核准海外保险人 ,pQ[e$u1  
approved overseas trust company 核准海外信托公司 }"v#_vJfz7  
approved pooled investment fund 核准汇集投资基金 CteNJBm  
approved provident fund scheme 认可公积金计划 bMv[.Z@v(  
approved provision 核准拨款 %P(2uesd  
approved redeemable share 核准可赎回股份 &Mt
0Qa[  
approved regional stock 认可地区性证券 q]SH
'Wd  
approved retirement scheme 认可退休金计划 ~lqNWL^l  
approved subordinated loan 核准附属贷款 nY\X!K65  
arbitrage 套戥；套汇；套利 \ (` C*d  
arbitrageur 套戥者；套汇者 8|5+\1!#/)  
arbitrary amount 临时款项 ,wv>
G]v  
arrangement 措施；安排；协定 cjd-B:l  
arrears 欠款 <54KWC86)J  
arrears of pay 欠付薪酬 ej=}OH4  
arrears of revenue 逾期未收税款；逾期未收的帐项 y6MkaHW[m  
articles of association 组织章程；组织细则；组织章程细则 A6   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zTi 8y<}  
ascertainment of profit 确定利润 1|:;~9n<t  
"Asia Clear" “亚洲结算系统”