[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 >Cd%tIie*  
allotment notice 股份配售通知；配股通知 h3@mN\=h'  
allotment of shares 股份分配 *#UDMoz<  
allowable 可获宽免；免税的 |C>Yd*E,C  
allowable business loss 可扣除的营业亏损 0pkU1t~9  
allowable expenses 可扣税的支出 cO(|>&tJ  
allowance 免税额；津贴；备抵；准备金 @gxO%@@  
allowance for debts 债项的免税额 y"@~5e477$  
allowance for depreciation by wear and tear 耗损折旧免税额 Q.\+ XR_|  
allowance for funeral expenses 殡殓费的免税额 HLk}E*.mC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m} Yf6:cr  
allowance for repairs and outgoings 修葺及支出方面的免税额 IHxX:a/iv  
allowance to debtor 给债务人的津贴 ;'gzRC  
alteration of capital 资本更改 : ] Y=  
alternate trustee 候补受托人 x(mY$l,il  
amalgamation 合并 Grjm9tbX}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q~-gtEv+&  
ambit of charges 征税范围；收费范围 'Iu$4xo`[  
amended valuation 经修订的估值 S'3l<sY  
American Commodities Exchange 美国商品交易所 0dIJgKanGP  
American Express Bank Limited 美国运通银行 PFEi=}Y@((  
American Stock Exchange 美国证券交易所 M
It\[EB  
amortization 摊销 $: Qi9N
 
amount due from banks 存放银行同业的款项 NO* 1km[#  
amount due from banks abroad 存放海外银行同业的款项 P\N`E?lJL  
amount due from holding companies 控股公司欠款 2d$hgR#v  
amount due from local banks 存放本港银行同业的款项 u{> 5  
amount due to banks 银行同业的存款 zhN'@Wj'_  
amount due to banks abroad 海外银行同业的存款 hrcR"OZ~X  
amount due to holding companies 控股公司存款 i$og v2J  
amount due to local banks 本港银行同业的存款 .`)IC
X  
amount due to outport banks 外埠银行同业的存款 t}'Oh}CG  
amount for note issue 发行纸币的款额 NaVZ)  
amount of bond 担保契据的款额 ]^Q`CiKd  
amount of consideration 代价款额 H3a}`3}U  
amount of contribution 供款数额 Q3oVl^q  
amount of indebtedness 负债款额 Q'Q+mt8u5  
amount of principal of the loan 贷款本金额 p(Qm\g<  
amount of rates chargeable 应征差饷数额 zD)2af  
amount of share capital 股本额 $orhY D3gv  
amount of sums assured 承保款额 `86 9XE  
amount of variation 变动幅度 kTC6fNj[  
amount of vote 拨款数额 GhpH7%s  
amount payable 应付款额 Keof{>V=CA  
amount receivable 应收款额 y!aq}YS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 WgxlQXi-B  
analysis 分析 t~@TUTbx  
ancillary risk 附属风险 TSuHY0.cp  
annual account 周年帐目；周年帐目报表；年度决算；年结 C@Wm+E~;8  
annual accounting date 年结日期 sKHUf1   
annual allowance 每年免税额；年积金；年度津贴；年津 <ce
pRjDn  
annual balance 年度余额 !vett4C* K  
annual disposable income 每年可动用收入 vQIoj31  
annual estimates 周年预算 9*,5R,#  
annual fee 年费 >#0yd7BST  
annual general meeting 周年大会 4H1s"mP<  
annual growth rate 年增率；每年增长率 i[jA
Ar$  
annual long-term supplement 长期个案每年补助金 L"('gc!W  
annual pensionable emolument 可供计算退休金的年薪 U 2\{(y  
annual report 年报 KgKV(q=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DQ'+,bxk=9  
annual return 周年报表；周年申报表；每年报税表格 $>#PhOC  
Annual Return Rules 《周年报表规则》 ADHe![6q  
annual review of consumer prices 每年消费物价回顾 6o,,w^  
annual roll-forward basis 逐年延展方式 a(BC(^1!  
annual salary 年薪 ~yO.R)4v  
annual statement 年度报表；年度决算表 l"ih+%
S  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 dmE-WS  
annuitant 年金受益人 [_H9l)  
annuity 年金 ICV67(Ui  
annuity contract 年金合约 YR[Ii?  
annuity on human life 人寿年金 e1+ %c9UQ  
antecedent debt 先前的债项 Em _miU  
ante-dated cheque 倒填日期支票 KQr=;O\T  
anticipated expenditure 预期开支 LW,!
B.`@  
anticipated net profit 预期纯利 dd$\Q  
anticipated revenue 预期收入 Iem* 'r  
anti-inflation measure 反通货膨胀措施 }25 {"R}K  
anti-inflationary stance 反通货膨胀立场 {OQ sGyR?  
apparent deficit 表面赤字 #UGbSOoCtn  
apparent financial solvency 表面偿债能力 8SKDL[rN  
apparent partner 表面合伙人 ;l?>+m@H  
application for personal assessment 个人入息课税申请书 v_G4:tY  
application of fund 资金应用 F]YPq  
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 1uD}V7_y"  
appointed actuary 委任精算师 s'5 jvlG  
appointed auditor 委任核数师；委任审计师 Uvz9x"0[u  
appointed trustee 委任的受托人 2poU\
|H  
appointer 委任人 b!UT<:o  
apportioned pro rata 按比例分摊 NGb`f-:jw  
apportionment 分配；分摊 [v IO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2@A7i<p  
apportionment formula 分摊方程式 k"L_0HK  
apportionment of estate duty 遗产税的分摊 2f~s$I&l#  
appraisal 估价；评估 OGae]O<  
appreciable growth 可观增长 Q2k\8i  
appreciable impact 显着影响 XvdK;  
appreciable increase 可观增长 P3N f<  
appreciation 增值；升值 |r3eq4$Am  
appreciation against other currencies 相对其他货币升值 @o>2:D1G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?DpM R/  
appreciation tax 增值税 L-=^GNh  
appropriation 拨款；拨用；拨付 =8<SKY&\X  
appropriation account 拨款帐目 'MC)%N,  
Appropriation Bill 拨款法案 9$Hgh7'hvs  
appropriation-in-aid system 补助拨款办法 V:l; 2rW  
approved assets 核准资产 e4?}#6RF  
approved basket stock 认可一篮子证券 [9$>N  
approved budget 核准预算 `%rqQnVB  
approved charitable donation 认可慈善捐款 t,RR\ S  
approved charitable institution 认可慈善机构 u/hD9g~H7K  
approved currency 核准货币；认可货币 7Qq>?H -  
approved estimates 核准预算 irrQ$N}   
approved estimates of expenditure 核准开支预算 tp0^%!*9  
approved overseas insurer 核准海外保险人 _<5> E  
approved overseas trust company 核准海外信托公司 lYq R6^  
approved pooled investment fund 核准汇集投资基金 2M|jWy_  
approved provident fund scheme 认可公积金计划 #>!!#e!*  
approved provision 核准拨款 hQX|wWh  
approved redeemable share 核准可赎回股份 VpJ
2Qpd=  
approved regional stock 认可地区性证券 \7Zk[)!FL  
approved retirement scheme 认可退休金计划 Yz{UP)TC  
approved subordinated loan 核准附属贷款 @n})oAC,  
arbitrage 套戥；套汇；套利 BDcl1f T  
arbitrageur 套戥者；套汇者 (+T|B E3*#  
arbitrary amount 临时款项 {L.0jAwB  
arrangement 措施；安排；协定 u6|7P<HUfb  
arrears 欠款 Z;Tjjws  
arrears of pay 欠付薪酬 #mtlgK'  
arrears of revenue 逾期未收税款；逾期未收的帐项 KqB(W,$  
articles of association 组织章程；组织细则；组织章程细则 YMm Fpy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9/Q5(P  
ascertainment of profit 确定利润 K _y;<a]  
"Asia Clear" “亚洲结算系统”