[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 4FWb5b!A=  
allotment notice 股份配售通知；配股通知 7({"dW  
allotment of shares 股份分配 ?D6?W6@  
allowable 可获宽免；免税的 h=fzX.dt  
allowable business loss 可扣除的营业亏损 3kA
hvL  
allowable expenses 可扣税的支出 sbxOnwP\  
allowance 免税额；津贴；备抵；准备金 E%?X-$a  
allowance for debts 债项的免税额 nkv+O$LXP  
allowance for depreciation by wear and tear 耗损折旧免税额 'T8(md299  
allowance for funeral expenses 殡殓费的免税额 fG+/p 0sJ?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 * mzJ)4A  
allowance for repairs and outgoings 修葺及支出方面的免税额 gCVgL]jj(  
allowance to debtor 给债务人的津贴 GkhaB(btk'  
alteration of capital 资本更改 vy <(1\  
alternate trustee 候补受托人 JDQ7  
amalgamation 合并 .d^XM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X0h`g)Bbf  
ambit of charges 征税范围；收费范围 &vDK6w,  
amended valuation 经修订的估值 LSR{N|h+)  
American Commodities Exchange 美国商品交易所 B.e3IM0  
American Express Bank Limited 美国运通银行 QO0#p1fom'  
American Stock Exchange 美国证券交易所 {z4v_[-2CF  
amortization 摊销 hzT,0<nw  
amount due from banks 存放银行同业的款项 , ;'y <GA  
amount due from banks abroad 存放海外银行同业的款项 MDHTZ94\Q  
amount due from holding companies 控股公司欠款 $IM}d"/9  
amount due from local banks 存放本港银行同业的款项 3kTOWIX  
amount due to banks 银行同业的存款 z qM:'x*  
amount due to banks abroad 海外银行同业的存款 zdL"PF  
amount due to holding companies 控股公司存款 Zj(2
$9IU  
amount due to local banks 本港银行同业的存款 q_h=O1W  
amount due to outport banks 外埠银行同业的存款 ~^<ju6O'  
amount for note issue 发行纸币的款额 6AM-^S@  
amount of bond 担保契据的款额 rq[+p  
amount of consideration 代价款额 )L)jv
Cw,e  
amount of contribution 供款数额 i'[o,dbE  
amount of indebtedness 负债款额 k>2tC<  
amount of principal of the loan 贷款本金额 e^N6h3WF  
amount of rates chargeable 应征差饷数额 +"u6+[E  
amount of share capital 股本额 CJ@G8>  
amount of sums assured 承保款额 l7+[Zn/v *  
amount of variation 变动幅度 zA~aiX  
amount of vote 拨款数额 bJ~@ k,'  
amount payable 应付款额 _iJ8*v8A  
amount receivable 应收款额 \Ax[/J2aO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ([mC!d@a  
analysis 分析 sQ4~oZZ  
ancillary risk 附属风险 $Ur-Q d  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z=L~W,0'  
annual accounting date 年结日期 o7qZy |\4S  
annual allowance 每年免税额；年积金；年度津贴；年津 D2060ze  
annual balance 年度余额 .L#xX1qr  
annual disposable income 每年可动用收入 #@i1jZ  
annual estimates 周年预算 3M?vK(zG>P  
annual fee 年费 jm~qD T,  
annual general meeting 周年大会 "_g3{[es!  
annual growth rate 年增率；每年增长率 ._6|epJ#  
annual long-term supplement 长期个案每年补助金 ,KfBG<3
 
annual pensionable emolument 可供计算退休金的年薪
i^i^g5l!  
annual report 年报 1ymq7F(2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aUqVcEU1  
annual return 周年报表；周年申报表；每年报税表格 8hKyp5(%l  
Annual Return Rules 《周年报表规则》 \Y>!vh X  
annual review of consumer prices 每年消费物价回顾 [K*>W[n  
annual roll-forward basis 逐年延展方式 W=[..d  
annual salary 年薪 <0P7NC:Ci  
annual statement 年度报表；年度决算表 &fyT}MA  
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 OdZLJt?g  
annuitant 年金受益人 Po~u-5  
annuity 年金 J:N4F.o&K  
annuity contract 年金合约 rA"><pH  
annuity on human life 人寿年金 B.J_(V+  
antecedent debt 先前的债项 ~O;'],#Co  
ante-dated cheque 倒填日期支票 ^:(:P9h  
anticipated expenditure 预期开支 Ykt{ ]#  
anticipated net profit 预期纯利 T%opkyP>=  
anticipated revenue 预期收入 )\!-n]+A  
anti-inflation measure 反通货膨胀措施 5D~>Ed;  
anti-inflationary stance 反通货膨胀立场 YFGQPg  
apparent deficit 表面赤字 K|OowM4tv  
apparent financial solvency 表面偿债能力 qv+8wJ((  
apparent partner 表面合伙人 hj8S".A_  
application for personal assessment 个人入息课税申请书 4X()D {uR  
application of fund 资金应用 6F@2:]W  
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 Q9[$8  
appointed actuary 委任精算师 k=7+JI"J  
appointed auditor 委任核数师；委任审计师 |x Nd^  
appointed trustee 委任的受托人 ThvVLK  
appointer 委任人 K4H U9!  
apportioned pro rata 按比例分摊 HxH.=M8S_  
apportionment 分配；分摊 b{Qg$Z JeR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jP{W|9@(  
apportionment formula 分摊方程式 `H^?jX>7  
apportionment of estate duty 遗产税的分摊 b
6LwKUl  
appraisal 估价；评估 P+hp'YK1  
appreciable growth 可观增长 hPM:=@N$  
appreciable impact 显着影响 =LUDg7P  
appreciable increase 可观增长 pYtvenBy  
appreciation 增值；升值 ,pg\5b  
appreciation against other currencies 相对其他货币升值 +RuPfw{z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PXH"%vVF  
appreciation tax 增值税 J [?7`6\M  
appropriation 拨款；拨用；拨付 >_<J=8|E  
appropriation account 拨款帐目 .t7mTpi  
Appropriation Bill 拨款法案 ?eU=xO  
appropriation-in-aid system 补助拨款办法 h/AL `$  
approved assets 核准资产 Yw\7`  
approved basket stock 认可一篮子证券 ,)CRozC\}K  
approved budget 核准预算 ?puZqVu5  
approved charitable donation 认可慈善捐款 Hf ]w  
approved charitable institution 认可慈善机构 --32kuF&(  
approved currency 核准货币；认可货币 PN +<C7/  
approved estimates 核准预算 /=|5YxY  
approved estimates of expenditure 核准开支预算 (16U]s  
approved overseas insurer 核准海外保险人 6?CBa] QG  
approved overseas trust company 核准海外信托公司 (Vvs:h%H  
approved pooled investment fund 核准汇集投资基金 W8/8V,  
approved provident fund scheme 认可公积金计划 cl4Vi%  
approved provision 核准拨款 */kX|Sur  
approved redeemable share 核准可赎回股份 :Hn*|+'  
approved regional stock 认可地区性证券 #fb <\!iza  
approved retirement scheme 认可退休金计划 N?7vcN+-t)  
approved subordinated loan 核准附属贷款 Gz>M`M`[
4  
arbitrage 套戥；套汇；套利 }`SXUM_sD`  
arbitrageur 套戥者；套汇者 JLZ[sWP='  
arbitrary amount 临时款项 <0,szw  
arrangement 措施；安排；协定 9aE.jpN  
arrears 欠款 LMV0:\>  
arrears of pay 欠付薪酬 )/:r$n7  
arrears of revenue 逾期未收税款；逾期未收的帐项 S!u`V3-s  
articles of association 组织章程；组织细则；组织章程细则 'A|OVyH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /j {`hi  
ascertainment of profit 确定利润 :N3'$M"  
"Asia Clear" “亚洲结算系统”