[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 `p#tx.o  
allotment notice 股份配售通知；配股通知 ,N93H3(  
allotment of shares 股份分配 vhvFBx0  
allowable 可获宽免；免税的 -%,=%FBi~4  
allowable business loss 可扣除的营业亏损 ]jjHIFX  
allowable expenses 可扣税的支出 GCZx-zD~>  
allowance 免税额；津贴；备抵；准备金 Qco8m4n  
allowance for debts 债项的免税额 tnE),  
allowance for depreciation by wear and tear 耗损折旧免税额 K l_(4kQE_  
allowance for funeral expenses 殡殓费的免税额 gamE^Ee  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?fW['%  
allowance for repairs and outgoings 修葺及支出方面的免税额 jl9hFubwW  
allowance to debtor 给债务人的津贴 5If.[j{  
alteration of capital 资本更改 z9Z4MXl  
alternate trustee 候补受托人 m~04I~8vk  
amalgamation 合并 xu\s2x$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2)hfYLi  
ambit of charges 征税范围；收费范围 y*=sboX  
amended valuation 经修订的估值 >  9.%hSy  
American Commodities Exchange 美国商品交易所 #zRHYZc'T|  
American Express Bank Limited 美国运通银行 B`|f"+.  
American Stock Exchange 美国证券交易所 fJOwE g|  
amortization 摊销 Uo?4o*}  
amount due from banks 存放银行同业的款项 9A~w2z\G  
amount due from banks abroad 存放海外银行同业的款项 ijP`fM8  
amount due from holding companies 控股公司欠款
-^+fZBU;  
amount due from local banks 存放本港银行同业的款项 Qp7h|<  
amount due to banks 银行同业的存款 DG?g~{Y~b  
amount due to banks abroad 海外银行同业的存款 D%L^[|)c\s  
amount due to holding companies 控股公司存款 _A zI\8m  
amount due to local banks 本港银行同业的存款 F42<9)I  
amount due to outport banks 外埠银行同业的存款 ulE5lG0c  
amount for note issue 发行纸币的款额 I3HO><of  
amount of bond 担保契据的款额 /%g+|C  
amount of consideration 代价款额 JR8|!Of@B  
amount of contribution 供款数额 h+=IxF4  
amount of indebtedness 负债款额 C#-HWoSi  
amount of principal of the loan 贷款本金额 }ZK%
@b>  
amount of rates chargeable 应征差饷数额 KRz~3yH{c  
amount of share capital 股本额 {]2^ b)  
amount of sums assured 承保款额 i\
<S ;  
amount of variation 变动幅度 yIhPB8QL  
amount of vote 拨款数额 (n`] sbx  
amount payable 应付款额 63'm @oZ  
amount receivable 应收款额 ; [G:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Bm
Kf%:l}  
analysis 分析 vJxEF&X  
ancillary risk 附属风险 n]df)a  
annual account 周年帐目；周年帐目报表；年度决算；年结 l^Ob60)2  
annual accounting date 年结日期 D&i\dgbK  
annual allowance 每年免税额；年积金；年度津贴；年津 A 0v=7 ]  
annual balance 年度余额 ?a#Gn2  
annual disposable income 每年可动用收入 "
4\k1H"_  
annual estimates 周年预算 EB| iW2'  
annual fee 年费 yX4Vv{g  
annual general meeting 周年大会 fcxg6W'  
annual growth rate 年增率；每年增长率 D(l,Z  
annual long-term supplement 长期个案每年补助金 !m^;wkrY  
annual pensionable emolument 可供计算退休金的年薪 fX]`vjM{  
annual report 年报 !NH(EWER  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q7rBc wm5  
annual return 周年报表；周年申报表；每年报税表格 10fxK  
Annual Return Rules 《周年报表规则》 %cLS*=MO  
annual review of consumer prices 每年消费物价回顾 D6Au)1y=&  
annual roll-forward basis 逐年延展方式 fGb}V'x}r  
annual salary 年薪 rCwE$5 b  
annual statement 年度报表；年度决算表 |Fe[RGi+8  
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 <Y."()}GeH  
annuitant 年金受益人
~n-Px)  
annuity 年金 cef[T(>  
annuity contract 年金合约 _aR{B-E   
annuity on human life 人寿年金 0KnL{Cj   
antecedent debt 先前的债项 U|]cB  
ante-dated cheque 倒填日期支票 OKAU*}_  
anticipated expenditure 预期开支 Ym1vq
=  
anticipated net profit 预期纯利 ~v%6*9  
anticipated revenue 预期收入 %ggf|\-e  
anti-inflation measure 反通货膨胀措施 w+/`l*  
anti-inflationary stance 反通货膨胀立场 VxBBZsZO~  
apparent deficit 表面赤字

qmFG  
apparent financial solvency 表面偿债能力 ydyTDn  
apparent partner 表面合伙人 9Q=VRH:  
application for personal assessment 个人入息课税申请书 8'u9R~})
 
application of fund 资金应用 wn.~Dx  
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 3l%Qd<  
appointed actuary 委任精算师 Vx(*OQ  
appointed auditor 委任核数师；委任审计师 nm@
h5ON_  
appointed trustee 委任的受托人 @>HTbs6W  
appointer 委任人 9T;4aP>6j#  
apportioned pro rata 按比例分摊 k?Z:=.YW  
apportionment 分配；分摊
Ec!!9dgRQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?D6uviQg  
apportionment formula 分摊方程式 |]4!W
BK  
apportionment of estate duty 遗产税的分摊 4d`YZNvZW/  
appraisal 估价；评估 B~w$j/sWU  
appreciable growth 可观增长 .26mB
Xr  
appreciable impact 显着影响 eJ99W=  
appreciable increase 可观增长 sSh{.XuB+3  
appreciation 增值；升值 &cL1 EQ(  
appreciation against other currencies 相对其他货币升值 IplOXD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g3z/yj  
appreciation tax 增值税 EY)2,  
appropriation 拨款；拨用；拨付 <%m YsaM  
appropriation account 拨款帐目 f^FFn3 2u  
Appropriation Bill 拨款法案 Fp/{L  
appropriation-in-aid system 补助拨款办法 !HvA5'|:}  
approved assets 核准资产 8cG?p  
approved basket stock 认可一篮子证券 {1)A"lQu  
approved budget 核准预算 $AZYY\1  
approved charitable donation 认可慈善捐款 =p8uP5H  
approved charitable institution 认可慈善机构 tw_o?9  
approved currency 核准货币；认可货币 /?eVWCR  
approved estimates 核准预算 Wd:pqhLh  
approved estimates of expenditure 核准开支预算 au{)5W4~  
approved overseas insurer 核准海外保险人 9B!Sv/)y!r  
approved overseas trust company 核准海外信托公司 QselW]  
approved pooled investment fund 核准汇集投资基金 #RBrii-,  
approved provident fund scheme 认可公积金计划 j(=w4Sd_W  
approved provision 核准拨款 Ipk;Nq  
approved redeemable share 核准可赎回股份 ,WRm{v0f^  
approved regional stock 认可地区性证券 M76p=*  
approved retirement scheme 认可退休金计划 Q#\Nhc  
approved subordinated loan 核准附属贷款 3>KEl^1DB  
arbitrage 套戥；套汇；套利 E+aePoU  
arbitrageur 套戥者；套汇者 2aj1IBnz6/  
arbitrary amount 临时款项 4rU/2}.q  
arrangement 措施；安排；协定 GGp.u@\r  
arrears 欠款 IMkE~0x4</  
arrears of pay 欠付薪酬 0~bUW V  
arrears of revenue 逾期未收税款；逾期未收的帐项 krUtOVI  
articles of association 组织章程；组织细则；组织章程细则 L[x`i'0B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M7TLQqaF  
ascertainment of profit 确定利润 e$Ksn_wEq  
"Asia Clear" “亚洲结算系统”