[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 Y2fs$emv  
allotment notice 股份配售通知；配股通知 K!j2AP3  
allotment of shares 股份分配 j yE+?4w;  
allowable 可获宽免；免税的 v2^CBKZ+  
allowable business loss 可扣除的营业亏损 >ZT3gp?E  
allowable expenses 可扣税的支出 |gNOv;l  
allowance 免税额；津贴；备抵；准备金  d p].FS  
allowance for debts 债项的免税额 nN:i{t4f  
allowance for depreciation by wear and tear 耗损折旧免税额 C\Rd]P8\  
allowance for funeral expenses 殡殓费的免税额 5;+Bl@zGu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -#@;-2w  
allowance for repairs and outgoings 修葺及支出方面的免税额 i@6 kIC  
allowance to debtor 给债务人的津贴 E6uIp^E  
alteration of capital 资本更改 ;%&@^;@k%  
alternate trustee 候补受托人 fQ@["b  
amalgamation 合并 k
'o?/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,k4 (b  
ambit of charges 征税范围；收费范围 te_D  ,  
amended valuation 经修订的估值 . Hw^Nx  
American Commodities Exchange 美国商品交易所 l?d*g&  
American Express Bank Limited 美国运通银行 6[i-Tl  
American Stock Exchange 美国证券交易所 l%fl=i~oN  
amortization 摊销 !Wk "a7  
amount due from banks 存放银行同业的款项 vKxwv YDe  
amount due from banks abroad 存放海外银行同业的款项 RN;Tqq):  
amount due from holding companies 控股公司欠款 zB4gnVhus|  
amount due from local banks 存放本港银行同业的款项 `%VrT`  
amount due to banks 银行同业的存款 ?V+=uTCq  
amount due to banks abroad 海外银行同业的存款 qQQ~[JL  
amount due to holding companies 控股公司存款 L))
(g][;  
amount due to local banks 本港银行同业的存款 on~rrSK  
amount due to outport banks 外埠银行同业的存款 d] {^  
amount for note issue 发行纸币的款额 8Vp"}(Q  
amount of bond 担保契据的款额 I#0$5a},u^  
amount of consideration 代价款额 pq4frq  
amount of contribution 供款数额 5,A/6b  
amount of indebtedness 负债款额 eG<
32$I  
amount of principal of the loan 贷款本金额 <D?`*#K  
amount of rates chargeable 应征差饷数额 Y,{Xv  
amount of share capital 股本额  z>!b
 
amount of sums assured 承保款额 N9hBGa$  
amount of variation 变动幅度 4GJsVA(d|  
amount of vote 拨款数额 Z^b1i`v  
amount payable 应付款额 KQh'5o&  
amount receivable 应收款额 #u>JCPz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e(b*
T  
analysis 分析 <7qM;)g  
ancillary risk 附属风险 eD(#zfP/+  
annual account 周年帐目；周年帐目报表；年度决算；年结 {ES3nCL(8  
annual accounting date 年结日期 :)&_
 
annual allowance 每年免税额；年积金；年度津贴；年津 n/?_]  
annual balance 年度余额 B<W{kEY  
annual disposable income 每年可动用收入 6+>q1,<  
annual estimates 周年预算 >qOhzbAH{<  
annual fee 年费 PR6{Y]e%  
annual general meeting 周年大会 w%kxY5q  
annual growth rate 年增率；每年增长率 0h* AtZv_  
annual long-term supplement 长期个案每年补助金 0@z78h=h  
annual pensionable emolument 可供计算退休金的年薪 =6ojkTk  
annual report 年报 y5>H>NS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P*_Q8I)Y  
annual return 周年报表；周年申报表；每年报税表格 0-7xcF@s  
Annual Return Rules 《周年报表规则》 V7.EDE2A3  
annual review of consumer prices 每年消费物价回顾 cxVnlgq1  
annual roll-forward basis 逐年延展方式 +<I>]J2  
annual salary 年薪 6B&':N98  
annual statement 年度报表；年度决算表 ~qRP.bV%f  
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 &<4Jyhm:o  
annuitant 年金受益人 \S _ycn  
annuity 年金 )
g)X~]*  
annuity contract 年金合约 A+AqlM+$i  
annuity on human life 人寿年金 S?&ntUah  
antecedent debt 先前的债项 J 5~bs*a8  
ante-dated cheque 倒填日期支票 ~
ujY+{  
anticipated expenditure 预期开支 'z@(,5  
anticipated net profit 预期纯利 [W` _`  
anticipated revenue 预期收入 (c_E*>c)  
anti-inflation measure 反通货膨胀措施 , j7&(V~  
anti-inflationary stance 反通货膨胀立场 >%t"VpvR  
apparent deficit 表面赤字 #49,7OBU  
apparent financial solvency 表面偿债能力
HqOzArp3  
apparent partner 表面合伙人 0P
z"[  
application for personal assessment 个人入息课税申请书 A^xDAxk  
application of fund 资金应用 oQAD 3a  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 |?g k%g  
appointed actuary 委任精算师 .,I^)8c  
appointed auditor 委任核数师；委任审计师 +eQg+ @u  
appointed trustee 委任的受托人 {eL XVNR7R  
appointer 委任人 h",kA(+P  
apportioned pro rata 按比例分摊 aVEg%8  
apportionment 分配；分摊 J'W6NitMr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YFeF(k!!n  
apportionment formula 分摊方程式 +9M#-:qB  
apportionment of estate duty 遗产税的分摊 R]H/Jv\'  
appraisal 估价；评估 Cjdw@v0;  
appreciable growth 可观增长 _O{3bIay3!  
appreciable impact 显着影响 !c
/G'se  
appreciable increase 可观增长 mGb,oj7l  
appreciation 增值；升值 26?yEd6^Z  
appreciation against other currencies 相对其他货币升值 r$d,ChzQn?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "6o}g.  
appreciation tax 增值税 q&#f#Ou  
appropriation 拨款；拨用；拨付 /3{jeU.k  
appropriation account 拨款帐目 *>I4X=  
Appropriation Bill 拨款法案 ~"xc 3(h  
appropriation-in-aid system 补助拨款办法 1?\G
6T  
approved assets 核准资产 7Rwn{] r  
approved basket stock 认可一篮子证券 )ERmSWq/u  
approved budget 核准预算 F$X"?fj  
approved charitable donation 认可慈善捐款 llN#4D9s  
approved charitable institution 认可慈善机构 UU~S{!*+L  
approved currency 核准货币；认可货币 S}WQ~e  
approved estimates 核准预算 K?`Fpg(  
approved estimates of expenditure 核准开支预算  [,J UC<  
approved overseas insurer 核准海外保险人 ,6J] oX  
approved overseas trust company 核准海外信托公司 0
6X4mu{  
approved pooled investment fund 核准汇集投资基金 Gf*|f"O  
approved provident fund scheme 认可公积金计划 >UlAae44  
approved provision 核准拨款 EdR1W~JZ  
approved redeemable share 核准可赎回股份 #l2KJ7AMK  
approved regional stock 认可地区性证券 g$+ $@~  
approved retirement scheme 认可退休金计划 =MMU(0 E  
approved subordinated loan 核准附属贷款 WTK )SKa,.  
arbitrage 套戥；套汇；套利 u)J&3Ah%  
arbitrageur 套戥者；套汇者 /r2*le (H  
arbitrary amount 临时款项 u4hC/!  
arrangement 措施；安排；协定 e*K1";  
arrears 欠款 Q6%dM'fR  
arrears of pay 欠付薪酬 NpqK+GO  
arrears of revenue 逾期未收税款；逾期未收的帐项 .d/e?H:  
articles of association 组织章程；组织细则；组织章程细则 7 G37V"''  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l<X8Ooan#{  
ascertainment of profit 确定利润 , !0-;H.Y  
"Asia Clear" “亚洲结算系统”