[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 d8q$&(]<  
allotment notice 股份配售通知；配股通知 [j+0EVwB  
allotment of shares 股份分配 "ZPbK$+=yU  
allowable 可获宽免；免税的 /a/uS3&  
allowable business loss 可扣除的营业亏损 9(
evHR7  
allowable expenses 可扣税的支出 Lzx(!<v  
allowance 免税额；津贴；备抵；准备金 HE<%d  
allowance for debts 债项的免税额 =" TOa"Zk  
allowance for depreciation by wear and tear 耗损折旧免税额 xfV2/A#h  
allowance for funeral expenses 殡殓费的免税额 C00*X[p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z 7ZMu  
allowance for repairs and outgoings 修葺及支出方面的免税额 h|>n3-k|p  
allowance to debtor 给债务人的津贴 laL4ez  
alteration of capital 资本更改 5xV/ &N  
alternate trustee 候补受托人 7X3l&J2C4l  
amalgamation 合并 ]8cX#N,M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3eDx@8N }  
ambit of charges 征税范围；收费范围 _ ~$0 cj<  
amended valuation 经修订的估值 21
k-ob1Y  
American Commodities Exchange 美国商品交易所 F^v{Jqc  
American Express Bank Limited 美国运通银行 
#Q)w$WR  
American Stock Exchange 美国证券交易所 "dU#j,B2  
amortization 摊销 x=r6vOj  
amount due from banks 存放银行同业的款项 o;-!?uJ  
amount due from banks abroad 存放海外银行同业的款项 gwjv&.T6^  
amount due from holding companies 控股公司欠款 &CsBG?@Z|  
amount due from local banks 存放本港银行同业的款项 ^?VT y5yp  
amount due to banks 银行同业的存款 ]CJ>iS!V  
amount due to banks abroad 海外银行同业的存款 rTiuQdvo  
amount due to holding companies 控股公司存款 0<Y&2<v  
amount due to local banks 本港银行同业的存款 E|}Nj}(*  
amount due to outport banks 外埠银行同业的存款 u=i^F|  
amount for note issue 发行纸币的款额 [eik<1=,~?  
amount of bond 担保契据的款额 &T.P7n
J=  
amount of consideration 代价款额 }pZnWK+  
amount of contribution 供款数额 U`4Zj1y  
amount of indebtedness 负债款额 !Yi<h/:  
amount of principal of the loan 贷款本金额 p2?+[d  
amount of rates chargeable 应征差饷数额 WC&Ltw8  
amount of share capital 股本额 39m"}26*E  
amount of sums assured 承保款额 !7kOw65+0  
amount of variation 变动幅度 'WgwLE_  
amount of vote 拨款数额 4Lq]yUj  
amount payable 应付款额 {8Nd-WJ{  
amount receivable 应收款额 H;te)km}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ! yUKNR  
analysis 分析 Nfvg[c  
ancillary risk 附属风险 Re ur#K  
annual account 周年帐目；周年帐目报表；年度决算；年结 i-W2!;G  
annual accounting date 年结日期 g2_df3Q  
annual allowance 每年免税额；年积金；年度津贴；年津 /[T8/7;_l  
annual balance 年度余额 9r*T3=u.S  
annual disposable income 每年可动用收入 @Oay$gP{T  
annual estimates 周年预算 VDN]P3   
annual fee 年费 3CRBu:)m  
annual general meeting 周年大会
srA ~gzF  
annual growth rate 年增率；每年增长率 /Bu5kBC  
annual long-term supplement 长期个案每年补助金 WU@,1.F:  
annual pensionable emolument 可供计算退休金的年薪 6Izv&  
annual report 年报 _$lQK{@rY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c$z_Zi!g#  
annual return 周年报表；周年申报表；每年报税表格 VqU:`?#"a  
Annual Return Rules 《周年报表规则》 gJv^v`X  
annual review of consumer prices 每年消费物价回顾 "Y0[rSz,UW  
annual roll-forward basis 逐年延展方式 (R,n`x2^  
annual salary 年薪 :Djp\ e6!  
annual statement 年度报表；年度决算表 ikiy>W8  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Kf5p*AI  
annuitant 年金受益人 |B.d7@{mM  
annuity 年金 aE$p;I  
annuity contract 年金合约 /L Tyiiz6  
annuity on human life 人寿年金 6&T1 ZY`  
antecedent debt 先前的债项 ^;_b!7*  
ante-dated cheque 倒填日期支票 Sw)ftC~d  
anticipated expenditure 预期开支 >D aS*r  
anticipated net profit 预期纯利 R>q'Ymu~  
anticipated revenue 预期收入 DF =.G1  
anti-inflation measure 反通货膨胀措施 \2b9A'd>  
anti-inflationary stance 反通货膨胀立场 )Ggx  
apparent deficit 表面赤字 tB7aHZ|  
apparent financial solvency 表面偿债能力 R6Lr]H  
apparent partner 表面合伙人 SQk!o{  
application for personal assessment 个人入息课税申请书 t,6=EK*3T  
application of fund 资金应用  S_6 ;e|  
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 ugP R)tDfM  
appointed actuary 委任精算师 wH<*  
appointed auditor 委任核数师；委任审计师 :b-(@a7>  
appointed trustee 委任的受托人 ;_ton?bF  
appointer 委任人 $!@f{9+
 
apportioned pro rata 按比例分摊 &YMj\KmlSg  
apportionment 分配；分摊 ?H?r!
MZ%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i[n1}E.@  
apportionment formula 分摊方程式 p,fin?nW c  
apportionment of estate duty 遗产税的分摊 t|lv6-Hy9  
appraisal 估价；评估 ma~`&\xE  
appreciable growth 可观增长 KS_d5NvYl  
appreciable impact 显着影响 39CPFgi<l*  
appreciable increase 可观增长 Nh%8;  
appreciation 增值；升值 >MH@FnUL  
appreciation against other currencies 相对其他货币升值 hSH-Ck@Qy  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Lf9h;z>#  
appreciation tax 增值税 Sm5"Q  
appropriation 拨款；拨用；拨付 bcfOpA  
appropriation account 拨款帐目 'l;|t"R12  
Appropriation Bill 拨款法案 bE"CSK#  
appropriation-in-aid system 补助拨款办法 ,\7okf7H,-  
approved assets 核准资产 }S4Fy3)  
approved basket stock 认可一篮子证券 |/$#G0X;H  
approved budget 核准预算 +L6$Xm5DAv  
approved charitable donation 认可慈善捐款 ?9"glzxr  
approved charitable institution 认可慈善机构 @P?*<b{  
approved currency 核准货币；认可货币 ^;d;b<  
approved estimates 核准预算 ;Wdo*ysW  
approved estimates of expenditure 核准开支预算 T /uu='3  
approved overseas insurer 核准海外保险人 xuF_^  
approved overseas trust company 核准海外信托公司 =Ju}{ bX  
approved pooled investment fund 核准汇集投资基金
Pc<ZfO #  
approved provident fund scheme 认可公积金计划 2~ a4ib  
approved provision 核准拨款 >qla,}x  
approved redeemable share 核准可赎回股份 cW\7yZh  
approved regional stock 认可地区性证券 DS yE   
approved retirement scheme 认可退休金计划 0OXd*  
approved subordinated loan 核准附属贷款 q$P"o].EK  
arbitrage 套戥；套汇；套利 A6VkVJZx  
arbitrageur 套戥者；套汇者 2+HiaYDZ  
arbitrary amount 临时款项 Cpl)byb  
arrangement 措施；安排；协定 7w|s8B  
arrears 欠款 CAO$Z t  
arrears of pay 欠付薪酬 n$QFj'  
arrears of revenue 逾期未收税款；逾期未收的帐项 p-Ju&4fS  
articles of association 组织章程；组织细则；组织章程细则
Sk-Ti\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bmLNR  
ascertainment of profit 确定利润 7VraWW`H'  
"Asia Clear" “亚洲结算系统”