[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 R0gjx"U  
allotment notice 股份配售通知；配股通知 &+J5GHt@  
allotment of shares 股份分配 /7h}_zs6  
allowable 可获宽免；免税的 Ipb4{A&"\  
allowable business loss 可扣除的营业亏损 *O$kF.3q  
allowable expenses 可扣税的支出 H_o<!YxK  
allowance 免税额；津贴；备抵；准备金 Q^Y>T&Q  
allowance for debts 债项的免税额 VS%8f.7ep  
allowance for depreciation by wear and tear 耗损折旧免税额
8Nd +  
allowance for funeral expenses 殡殓费的免税额 "@$o'rfT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >Cb% `pe  
allowance for repairs and outgoings 修葺及支出方面的免税额 k#5S'sCF<  
allowance to debtor 给债务人的津贴 8:huWjh]M  
alteration of capital 资本更改 -+'{C
=  
alternate trustee 候补受托人 lh(A=hn"n  
amalgamation 合并 !#f4t]FM`B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [ }jSx]  
ambit of charges 征税范围；收费范围 "P&|e|7  
amended valuation 经修订的估值 x1|5q/I  
American Commodities Exchange 美国商品交易所 o5BOe1_Pw  
American Express Bank Limited 美国运通银行 Q'7o_[o/  
American Stock Exchange 美国证券交易所 =uKK{\+|Y  
amortization 摊销 6$%]p1"!K  
amount due from banks 存放银行同业的款项 rQ30)5^V|  
amount due from banks abroad 存放海外银行同业的款项 fx99@%Ii  
amount due from holding companies 控股公司欠款 YZr^;jfP  
amount due from local banks 存放本港银行同业的款项 QEQ8gfN9>  
amount due to banks 银行同业的存款 f2uog$Hk  
amount due to banks abroad 海外银行同业的存款 yJ/m21f  
amount due to holding companies 控股公司存款 h:
a5FK@  
amount due to local banks 本港银行同业的存款 +M-' K19  
amount due to outport banks 外埠银行同业的存款 {pd%
I  
amount for note issue 发行纸币的款额 JBeC\ \QX  
amount of bond 担保契据的款额 RLw=y{%p  
amount of consideration 代价款额 j<"0ym)A  
amount of contribution 供款数额 _ &19OD
%  
amount of indebtedness 负债款额 K{x<zv&
,  
amount of principal of the loan 贷款本金额 )WwysGkqol  
amount of rates chargeable 应征差饷数额 Tk|0 scjE^  
amount of share capital 股本额 dK|MQ <  
amount of sums assured 承保款额 j<8_SD=,  
amount of variation 变动幅度  O|4~$7  
amount of vote 拨款数额 Hu1w/PLq  
amount payable 应付款额 feQ_dA q  
amount receivable 应收款额 ;yBq'_e3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cK@O)Ko}  
analysis 分析 Z!wDh_  
ancillary risk 附属风险 Q\m"n^XN  
annual account 周年帐目；周年帐目报表；年度决算；年结 UF D_  
annual accounting date 年结日期 uLe+1`Y5Ux  
annual allowance 每年免税额；年积金；年度津贴；年津 dQ/Xs.8  
annual balance 年度余额 ^%IKlj-E  
annual disposable income 每年可动用收入 ?mG ?N(t/h  
annual estimates 周年预算 43,- t_jV  
annual fee 年费 V=3NIw18  
annual general meeting 周年大会 EpOVrk  
annual growth rate 年增率；每年增长率 "y_$!KY%  
annual long-term supplement 长期个案每年补助金 azj<aaH  
annual pensionable emolument 可供计算退休金的年薪 4w2V["?X1  
annual report 年报 &fiDmUxj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]A<\d  
annual return 周年报表；周年申报表；每年报税表格 djZOx;/  
Annual Return Rules 《周年报表规则》 >Q[]i4*A  
annual review of consumer prices 每年消费物价回顾 hL67g  
annual roll-forward basis 逐年延展方式 SY>N-fW\H:  
annual salary 年薪 P@k ;Lg"  
annual statement 年度报表；年度决算表 Fe"0Hp+  
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 :bLGDEC  
annuitant 年金受益人 goRoi\z $  
annuity 年金 m4>v S  
annuity contract 年金合约 i
T 4H@  
annuity on human life 人寿年金 *M"lUw#(f  
antecedent debt 先前的债项 !%T@DT=l&  
ante-dated cheque 倒填日期支票 $Snwx  
anticipated expenditure 预期开支 IB(IiF5  
anticipated net profit 预期纯利 d<`Z{"g NS  
anticipated revenue 预期收入 :_)Xe*O  
anti-inflation measure 反通货膨胀措施 <0JW [m  
anti-inflationary stance 反通货膨胀立场 ;,Lq*x2s  
apparent deficit 表面赤字 *5*d8;@>  
apparent financial solvency 表面偿债能力 >]ZojdOl)  
apparent partner 表面合伙人 6l:CDPhR  
application for personal assessment 个人入息课税申请书 "W\ #d  
application of fund 资金应用 {BJ[h  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 UCvMW*gs  
appointed actuary 委任精算师 lq.AQ  
appointed auditor 委任核数师；委任审计师 90K&s#+13  
appointed trustee 委任的受托人 +qzs C/y  
appointer 委任人 vlEd=H,LT  
apportioned pro rata 按比例分摊 li/IKS)e$  
apportionment 分配；分摊 y])xP%q2O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (VC{#^2l  
apportionment formula 分摊方程式 \W/cC '  
apportionment of estate duty 遗产税的分摊 ]
=@>;yP)  
appraisal 估价；评估 AD*+?%hj  
appreciable growth 可观增长 h=d&@k\g  
appreciable impact 显着影响 s)~Q@ze2  
appreciable increase 可观增长 zLf^O%zN  
appreciation 增值；升值 ]%>;R^HY  
appreciation against other currencies 相对其他货币升值 ,lL0'$k~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~[k2(  
appreciation tax 增值税 'hU&$lgMF  
appropriation 拨款；拨用；拨付 Ddt(*z /  
appropriation account 拨款帐目 %z.u % %  
Appropriation Bill 拨款法案 t)$>++i  
appropriation-in-aid system 补助拨款办法 SJy:5e?zk  
approved assets 核准资产 ;9B:E"K?@1  
approved basket stock 认可一篮子证券 eR8h4M~O  
approved budget 核准预算 K V 4>(  
approved charitable donation 认可慈善捐款 W?XvVPB  
approved charitable institution 认可慈善机构 ``>WFLWTn  
approved currency 核准货币；认可货币 z'fGHiX7.0  
approved estimates 核准预算 R:^GNra;  
approved estimates of expenditure 核准开支预算
]9;WM.  
approved overseas insurer 核准海外保险人 mgH4)!Z*56  
approved overseas trust company 核准海外信托公司 1eiH%{w  
approved pooled investment fund 核准汇集投资基金  '=%vf  
approved provident fund scheme 认可公积金计划 G^)|c<'M  
approved provision 核准拨款 Dugr{Y/0  
approved redeemable share 核准可赎回股份 :tzCuK?e  
approved regional stock 认可地区性证券 
B1*%pjy  
approved retirement scheme 认可退休金计划 (MJu3t @  
approved subordinated loan 核准附属贷款 A/BL{ U}  
arbitrage 套戥；套汇；套利 o6B!ikz 8  
arbitrageur 套戥者；套汇者 V, )kw{](  
arbitrary amount 临时款项 Oyj!N`&z@  
arrangement 措施；安排；协定 P9X/yZ42  
arrears 欠款 ZFz>" vt@  
arrears of pay 欠付薪酬 /c3DltOdr  
arrears of revenue 逾期未收税款；逾期未收的帐项 B-r9\fi ,  
articles of association 组织章程；组织细则；组织章程细则 $n(@hT>?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1)%9h>F7  
ascertainment of profit 确定利润 Tx
PP{6t  
"Asia Clear" “亚洲结算系统”