[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 ]$ iqJL  
allotment notice 股份配售通知；配股通知 a?X{k|;!7u  
allotment of shares 股份分配 `F TA{ ba  
allowable 可获宽免；免税的 D= LLm$y  
allowable business loss 可扣除的营业亏损 58.b@@T  
allowable expenses 可扣税的支出 q8e34Ly7  
allowance 免税额；津贴；备抵；准备金 I^yInrRh5  
allowance for debts 债项的免税额 ~xP4}gs1  
allowance for depreciation by wear and tear 耗损折旧免税额 -H(\[{3{V  
allowance for funeral expenses 殡殓费的免税额 Wk&g!FR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *1clPK  
allowance for repairs and outgoings 修葺及支出方面的免税额 Dwp-*QK^G  
allowance to debtor 给债务人的津贴 Z4'8x h)-  
alteration of capital 资本更改 dAj;g9N/h  
alternate trustee 候补受托人 o+T%n1$+V  
amalgamation 合并 gls %<A{C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Iw-3Z'hOX  
ambit of charges 征税范围；收费范围 [qGj*`@C  
amended valuation 经修订的估值 ;wvhe;!  
American Commodities Exchange 美国商品交易所 )=c/{  
American Express Bank Limited 美国运通银行 @u}1
S1  
American Stock Exchange 美国证券交易所 ag\xwS#i5H  
amortization 摊销 WTP~MJ#C  
amount due from banks 存放银行同业的款项 j* \gD  
amount due from banks abroad 存放海外银行同业的款项 ?#rejA:  
amount due from holding companies 控股公司欠款 0($ O1j~$  
amount due from local banks 存放本港银行同业的款项
UL   
amount due to banks 银行同业的存款 DU>#eR0G  
amount due to banks abroad 海外银行同业的存款 1' {A,!  
amount due to holding companies 控股公司存款 op]H F4  
amount due to local banks 本港银行同业的存款 nd)bRB  
amount due to outport banks 外埠银行同业的存款 iO_6>&(  
amount for note issue 发行纸币的款额 hs  m%o\  
amount of bond 担保契据的款额 .G|9:b  
amount of consideration 代价款额 Nn%[J+
F  
amount of contribution 供款数额  UX& ?^]  
amount of indebtedness 负债款额 20XN5dTFT  
amount of principal of the loan 贷款本金额 :_y}8am;H~  
amount of rates chargeable 应征差饷数额 -*I
Dzm  
amount of share capital 股本额 5D#Mhgun  
amount of sums assured 承保款额 7P$>T  
amount of variation 变动幅度 3Bk_
4n  
amount of vote 拨款数额 }JePEmj  
amount payable 应付款额 -'iV-]<  
amount receivable 应收款额 WG0Ne;Ho  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?UGA-^E1  
analysis 分析 L)`SNN\ipR  
ancillary risk 附属风险 z|:3,$~sN  
annual account 周年帐目；周年帐目报表；年度决算；年结 i)pAFv<$,  
annual accounting date 年结日期 R;68C6 4  
annual allowance 每年免税额；年积金；年度津贴；年津 )Kw Gb&l&  
annual balance 年度余额 E 9LKVs}  
annual disposable income 每年可动用收入 7"c^$fj  
annual estimates 周年预算 *$eMM*4  
annual fee 年费 O-D${==  
annual general meeting 周年大会 X!vBD  
annual growth rate 年增率；每年增长率 *}hx9:9\B  
annual long-term supplement 长期个案每年补助金 d0Jaa1b~O  
annual pensionable emolument 可供计算退休金的年薪 !G0O
D$  
annual report 年报 +NH#t}.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j~IX  
annual return 周年报表；周年申报表；每年报税表格 q (?%$u.  
Annual Return Rules 《周年报表规则》 EPE9 HvN  
annual review of consumer prices 每年消费物价回顾 h*2NFL~#  
annual roll-forward basis 逐年延展方式 hd@ >p.  
annual salary 年薪 _|!FhZ  
annual statement 年度报表；年度决算表 91 ]"D;NN  
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 U49#?^?  
annuitant 年金受益人 eiNF?](3O  
annuity 年金 =Qa*-*  
annuity contract 年金合约 ]CFh0N|(L  
annuity on human life 人寿年金 lBbUA)z6  
antecedent debt 先前的债项 23F<f+2S  
ante-dated cheque 倒填日期支票 v7i5R !  
anticipated expenditure 预期开支 zj?^,\{A  
anticipated net profit 预期纯利 eq|G\XJ  
anticipated revenue 预期收入 RW#&f*  
anti-inflation measure 反通货膨胀措施 Zi0B$3iOb  
anti-inflationary stance 反通货膨胀立场 "`aNNIG&  
apparent deficit 表面赤字 ^X&n-ui   
apparent financial solvency 表面偿债能力 8b^v@|)N  
apparent partner 表面合伙人 zSpL^:~  
application for personal assessment 个人入息课税申请书 NaR/IsN8%  
application of fund 资金应用 )<
.BN p  
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 7nzNBtk  
appointed actuary 委任精算师 4!Cu>8B  
appointed auditor 委任核数师；委任审计师 J^Dkx"1GD  
appointed trustee 委任的受托人 m_ |:tU(t  
appointer 委任人 J73B$0FP  
apportioned pro rata 按比例分摊 % |6t\[gn  
apportionment 分配；分摊 #~ :j< =o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tP?pN]Q$,  
apportionment formula 分摊方程式 *@XJ7G[  
apportionment of estate duty 遗产税的分摊 +x7b9sHJ  
appraisal 估价；评估 ^* xhbM;  
appreciable growth 可观增长 lHV&8fny  
appreciable impact 显着影响 "|2|Vju%  
appreciable increase 可观增长 hU:M]O0uw  
appreciation 增值；升值 ;W/K7}  
appreciation against other currencies 相对其他货币升值 7 +RsZu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nK@RFU6  
appreciation tax 增值税 vS! TnmF  
appropriation 拨款；拨用；拨付 +w(sDH~kd  
appropriation account 拨款帐目 bJ[{[|yEd  
Appropriation Bill 拨款法案
V/=NIeSE  
appropriation-in-aid system 补助拨款办法 =~OH.=9\  
approved assets 核准资产 d!V;\w  
approved basket stock 认可一篮子证券 our$Ka31  
approved budget 核准预算 h83;
}>  
approved charitable donation 认可慈善捐款 M@G <I]\  
approved charitable institution 认可慈善机构 O#}'QZd'  
approved currency 核准货币；认可货币 %s+H& vfQs  
approved estimates 核准预算 igoXMsifT+  
approved estimates of expenditure 核准开支预算 .,)C^hs@  
approved overseas insurer 核准海外保险人 6' 9ITA  
approved overseas trust company 核准海外信托公司 $\W|{u`  
approved pooled investment fund 核准汇集投资基金 'nK(cKDIG  
approved provident fund scheme 认可公积金计划 X=:|v<E   
approved provision 核准拨款 `
)9nBZ  
approved redeemable share 核准可赎回股份 52*9q!  
approved regional stock 认可地区性证券 4CzT<cp  
approved retirement scheme 认可退休金计划 X+'z@xpj  
approved subordinated loan 核准附属贷款 %gF; A*  
arbitrage 套戥；套汇；套利 XHX\+&6  
arbitrageur 套戥者；套汇者 C^}2::Qu  
arbitrary amount 临时款项 N36<EHq  
arrangement 措施；安排；协定 [d(@lbV 0  
arrears 欠款 Q7 dXTS4H  
arrears of pay 欠付薪酬 kRCuc}:SB  
arrears of revenue 逾期未收税款；逾期未收的帐项 jTo-xP{lC  
articles of association 组织章程；组织细则；组织章程细则 + _=&7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QAp+LSm  
ascertainment of profit 确定利润 ^)r^k8y'  
"Asia Clear" “亚洲结算系统”