[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 r:-WzH(Ms  
allotment notice 股份配售通知；配股通知 On4w/L9L5  
allotment of shares 股份分配 r=qLaPG  
allowable 可获宽免；免税的 ?yp0$r/  
allowable business loss 可扣除的营业亏损 ;+ G9-  
allowable expenses 可扣税的支出 27>a#vCT  
allowance 免税额；津贴；备抵；准备金 ,>u=gA&}  
allowance for debts 债项的免税额 gv9=quG  
allowance for depreciation by wear and tear 耗损折旧免税额 ;W0]66&  
allowance for funeral expenses 殡殓费的免税额 +e'X;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O-j$vzHpdY  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~Eq\DK  
allowance to debtor 给债务人的津贴 /&h+t^l_Qj  
alteration of capital 资本更改 QsOhz  
alternate trustee 候补受托人 h~w4, T  
amalgamation 合并 )Pli})  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &3Tx@XhO  
ambit of charges 征税范围；收费范围 snYr9O[E6  
amended valuation 经修订的估值 Tr&E4e  
American Commodities Exchange 美国商品交易所 )r9b:c\  
American Express Bank Limited 美国运通银行 w>qCg XU3  
American Stock Exchange 美国证券交易所 [?KJ9~+0  
amortization 摊销 TFy7HX
\Oq  
amount due from banks 存放银行同业的款项 !%xP}{(7  
amount due from banks abroad 存放海外银行同业的款项 dv7<AJ  
amount due from holding companies 控股公司欠款 J{Tq%\a3  
amount due from local banks 存放本港银行同业的款项 9cQ_mgch  
amount due to banks 银行同业的存款 S$eDnw~$  
amount due to banks abroad 海外银行同业的存款 Uki9/QiX>  
amount due to holding companies 控股公司存款 w(BH247`  
amount due to local banks 本港银行同业的存款 JDv-O&]  
amount due to outport banks 外埠银行同业的存款 -#?<05/C>  
amount for note issue 发行纸币的款额 dn,gZ"<  
amount of bond 担保契据的款额 /APcL5:=  
amount of consideration 代价款额 ,=o 0BD2q  
amount of contribution 供款数额 m&IsDAn  
amount of indebtedness 负债款额 s -k_d<  
amount of principal of the loan 贷款本金额 F>+2DlA`<e  
amount of rates chargeable 应征差饷数额 NP/>H9Q2%  
amount of share capital 股本额 EfiU$8y  
amount of sums assured 承保款额 7 ({=*  
amount of variation 变动幅度 wqD5d   
amount of vote 拨款数额 +;q.Y?  
amount payable 应付款额 @(:v_l  
amount receivable 应收款额 Bux'hc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4:mCXP,x  
analysis 分析 \M(*=5  
ancillary risk 附属风险 ip``v 0Nf  
annual account 周年帐目；周年帐目报表；年度决算；年结 f:xWu-  
annual accounting date 年结日期 }nud  
annual allowance 每年免税额；年积金；年度津贴；年津 &Un6ay  
annual balance 年度余额 8LJ{i%  
annual disposable income 每年可动用收入 |d7$*7TvV  
annual estimates 周年预算 !e3YnlE  
annual fee 年费 wAYB RY[  
annual general meeting 周年大会 s_eOcm  
annual growth rate 年增率；每年增长率 ._CP% R  
annual long-term supplement 长期个案每年补助金 DjHp+TyT  
annual pensionable emolument 可供计算退休金的年薪 v-`h>J!Nx  
annual report 年报 _+w/ pS`M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pCU*@c!  
annual return 周年报表；周年申报表；每年报税表格 (~s|=Hxq|-  
Annual Return Rules 《周年报表规则》 /#S>sOg2xq  
annual review of consumer prices 每年消费物价回顾 G'x 
.
NL  
annual roll-forward basis 逐年延展方式 ?Zz'|.l@  
annual salary 年薪 NY.k.  
annual statement 年度报表；年度决算表 T_#, A0G  
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 Qw)9r{f  
annuitant 年金受益人 Bct"X#W|&  
annuity 年金 Zk? =  
annuity contract 年金合约 Zzj0\?Ul  
annuity on human life 人寿年金 onte&Ed\  
antecedent debt 先前的债项 x5Zrz<Y$w  
ante-dated cheque 倒填日期支票 Hl7:*]l7b  
anticipated expenditure 预期开支 AQ{zx1^2>K  
anticipated net profit 预期纯利 >V;,#5F_  
anticipated revenue 预期收入 \#dl6:"  
anti-inflation measure 反通货膨胀措施 UUtbD&\  
anti-inflationary stance 反通货膨胀立场 9E1W|KE  
apparent deficit 表面赤字 Bw<
rp-  
apparent financial solvency 表面偿债能力 H+ZSPHs  
apparent partner 表面合伙人 S~ F`  
application for personal assessment 个人入息课税申请书 1n%8j*bJq  
application of fund 资金应用 c-CYdi@  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 c[cAUsk i  
appointed actuary 委任精算师 B|o%_:]+E  
appointed auditor 委任核数师；委任审计师 ?Zcj}e.r  
appointed trustee 委任的受托人 w+AuMc  
appointer 委任人 X K>&$<5{  
apportioned pro rata 按比例分摊 &ITuyGmF  
apportionment 分配；分摊 0 bS A_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >3D7tK(  
apportionment formula 分摊方程式 7_\ Mwy{P  
apportionment of estate duty 遗产税的分摊 wu~hqd  
appraisal 估价；评估 wH6u5*$p  
appreciable growth 可观增长 5lmO:G1  
appreciable impact 显着影响 6yIvaY$KR  
appreciable increase 可观增长 0[a}n6XTk  
appreciation 增值；升值 Utt>H@t[  
appreciation against other currencies 相对其他货币升值 Z(Q2Ue;}&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B)=~8wsI:Z  
appreciation tax 增值税 RKkGITDk  
appropriation 拨款；拨用；拨付 K|^wc$  
appropriation account 拨款帐目 kE)!<1yy2  
Appropriation Bill 拨款法案 3y`F<&sA  
appropriation-in-aid system 补助拨款办法 Un@\kAY  
approved assets 核准资产 s#-eN)1R  
approved basket stock 认可一篮子证券 B~gV'(9g  
approved budget 核准预算 z,Lzgh  
approved charitable donation 认可慈善捐款 ffcLuXa  
approved charitable institution 认可慈善机构 d53 L6
5[  
approved currency 核准货币；认可货币 7'w0  
approved estimates 核准预算 dcq#TBo8  
approved estimates of expenditure 核准开支预算 pP/@  
approved overseas insurer 核准海外保险人 oXYMoi  
approved overseas trust company 核准海外信托公司 VWf %v  
approved pooled investment fund 核准汇集投资基金 F=wRkU  
approved provident fund scheme 认可公积金计划 e<=;i" |  
approved provision 核准拨款 UTk r.T+2X  
approved redeemable share 核准可赎回股份 )pgrl  
approved regional stock 认可地区性证券 VcgBLkIF  
approved retirement scheme 认可退休金计划 eti`O  
approved subordinated loan 核准附属贷款 OkH\^  
arbitrage 套戥；套汇；套利 F9Z@x)  
arbitrageur 套戥者；套汇者 ;Ss$2V'a  
arbitrary amount 临时款项 IF_DZ   
arrangement 措施；安排；协定 ;#anZC;  
arrears 欠款 |:q/Dt@  
arrears of pay 欠付薪酬 !,&yyx.  
arrears of revenue 逾期未收税款；逾期未收的帐项 JdNF-64ky  
articles of association 组织章程；组织细则；组织章程细则  t@B(+
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \L]|-f(4  
ascertainment of profit 确定利润 mP}#Ccji?  
"Asia Clear" “亚洲结算系统”