[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 Cf+O7Y`^  
allotment notice 股份配售通知；配股通知 rkzhN59;  
allotment of shares 股份分配 Pq`4Y  K  
allowable 可获宽免；免税的 vCi:cIp/  
allowable business loss 可扣除的营业亏损 L%BWrmg  
allowable expenses 可扣税的支出 jQ[Z*^"}  
allowance 免税额；津贴；备抵；准备金 iCc\p2p  
allowance for debts 债项的免税额 Ge @d"  
allowance for depreciation by wear and tear 耗损折旧免税额 S#""((U$  
allowance for funeral expenses 殡殓费的免税额 5H',Bm4-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5=
F-^  
allowance for repairs and outgoings 修葺及支出方面的免税额 F:H76O`8  
allowance to debtor 给债务人的津贴  |Rl|Th  
alteration of capital 资本更改 tG{Vn+~/  
alternate trustee 候补受托人 WpvH} l r}  
amalgamation 合并 gNO$WY^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U?}Maf  
ambit of charges 征税范围；收费范围 co12\,aD  
amended valuation 经修订的估值 X~j A*kmAj  
American Commodities Exchange 美国商品交易所 mg3jm  
American Express Bank Limited 美国运通银行 E O}(MXS  
American Stock Exchange 美国证券交易所 {=(4  
amortization 摊销 ck^Z,AKL+  
amount due from banks 存放银行同业的款项 [0rG"$(0Y  
amount due from banks abroad 存放海外银行同业的款项 $4?%Z>'  
amount due from holding companies 控股公司欠款 %ZxKN;  
amount due from local banks 存放本港银行同业的款项 z,NHH):~  
amount due to banks 银行同业的存款 m+!%+S1  
amount due to banks abroad 海外银行同业的存款 bM!`C|,[s  
amount due to holding companies 控股公司存款 JD>!3>S)?  
amount due to local banks 本港银行同业的存款 5jV]{ZV#  
amount due to outport banks 外埠银行同业的存款 ](W#Tj5-  
amount for note issue 发行纸币的款额 gF:wdcO  
amount of bond 担保契据的款额 lmd0Q(I  
amount of consideration 代价款额 Oq.) 8E.  
amount of contribution 供款数额 }^iE|YKz  
amount of indebtedness 负债款额 %?cPqRHJ ~  
amount of principal of the loan 贷款本金额 n%O`K{86  
amount of rates chargeable 应征差饷数额 }\
irr9,   
amount of share capital 股本额  ,cB`j7p(  
amount of sums assured 承保款额 ES+&e/G"ds  
amount of variation 变动幅度 Cz(PjS  
amount of vote 拨款数额 kBT cND|  
amount payable 应付款额 H11Wb(6Wu  
amount receivable 应收款额 LRmO6>y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1"e=Zqn$)  
analysis 分析 g>Z1ZK0;M  
ancillary risk 附属风险 wgufk{:  
annual account 周年帐目；周年帐目报表；年度决算；年结 S
Y{J  
annual accounting date 年结日期 j^k{~]+_^]  
annual allowance 每年免税额；年积金；年度津贴；年津 X(1.Hjh  
annual balance 年度余额 SrKF\h%/+  
annual disposable income 每年可动用收入 I?:V EN:  
annual estimates 周年预算 A/.cNen  
annual fee 年费 G cbal:q  
annual general meeting 周年大会 cbIW>IbM  
annual growth rate 年增率；每年增长率 DnTM#i:  
annual long-term supplement 长期个案每年补助金 [;b 9'7j'  
annual pensionable emolument 可供计算退休金的年薪 'R$~U?i8  
annual report 年报 /)G9w]|T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h0gT/x  
annual return 周年报表；周年申报表；每年报税表格 7,jqA"9  
Annual Return Rules 《周年报表规则》 RXP"v-  
annual review of consumer prices 每年消费物价回顾 NT nn!k  
annual roll-forward basis 逐年延展方式 qlzL<  
annual salary 年薪 (thzWr6;  
annual statement 年度报表；年度决算表 0 Hq$h  
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 'dg OE  
annuitant 年金受益人 II2oV}7?  
annuity 年金 )Qo6bei!  
annuity contract 年金合约 \
GkcK$Y  
annuity on human life 人寿年金
EUNG&U  
antecedent debt 先前的债项 Z]6D0b  
ante-dated cheque 倒填日期支票 '3xSzsDn  
anticipated expenditure 预期开支 fpqKa r  
anticipated net profit 预期纯利 .h6h&[TEU  
anticipated revenue 预期收入 M\GS&K$lq  
anti-inflation measure 反通货膨胀措施 i.#s'm.9  
anti-inflationary stance 反通货膨胀立场
-8TLnl~[  
apparent deficit 表面赤字 EEaFi8  
apparent financial solvency 表面偿债能力 F |GWYw'%  
apparent partner 表面合伙人 =]"PSY7
p  
application for personal assessment 个人入息课税申请书 4]g^aaQFd>  
application of fund 资金应用 4ASc`w*0  
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 !nd*U}q  
appointed actuary 委任精算师
ru U
|  
appointed auditor 委任核数师；委任审计师 )PwDP  
appointed trustee 委任的受托人 ;^xku%u  
appointer 委任人 "44X'G8N  
apportioned pro rata 按比例分摊 jjwY{jV  
apportionment 分配；分摊 QTDI^ZeuF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,JjTz O  
apportionment formula 分摊方程式 $`riB$v  
apportionment of estate duty 遗产税的分摊 r9QNE>UG  
appraisal 估价；评估 0 8U:{LL  
appreciable growth 可观增长 1,/oS&?E  
appreciable impact 显着影响 p'R}z|d)  
appreciable increase 可观增长 m/{rm
tA4  
appreciation 增值；升值 2qEy"DKu  
appreciation against other currencies 相对其他货币升值 i\3
` ?d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X-%*`XG'  
appreciation tax 增值税 s5[ Cr"q7B  
appropriation 拨款；拨用；拨付 Z$@Juv&>5^  
appropriation account 拨款帐目 d) > if<o  
Appropriation Bill 拨款法案 ,,6e }o6  
appropriation-in-aid system 补助拨款办法 <?I~ +  
approved assets 核准资产 TN0dfba[  
approved basket stock 认可一篮子证券 Y`_6Ny="  
approved budget 核准预算 a([cuh.  
approved charitable donation 认可慈善捐款 h qxe  
approved charitable institution 认可慈善机构 \:Nbl<9(9  
approved currency 核准货币；认可货币 >Rr]e`3wG  
approved estimates 核准预算 i#eb%9Mn  
approved estimates of expenditure 核准开支预算 ^ sz4rk  
approved overseas insurer 核准海外保险人 /2YI!U@A  
approved overseas trust company 核准海外信托公司 U>{z*D  
approved pooled investment fund 核准汇集投资基金 *f,EDSN1@d  
approved provident fund scheme 认可公积金计划 vm Hf$rq  
approved provision 核准拨款 sqkPC_;A  
approved redeemable share 核准可赎回股份 K}*s^*X  
approved regional stock 认可地区性证券 @NNN&%  
approved retirement scheme 认可退休金计划 (l$bA_F\  
approved subordinated loan 核准附属贷款
Q2 +e`  
arbitrage 套戥；套汇；套利 a|OX
4  
arbitrageur 套戥者；套汇者 PsTwJLY   
arbitrary amount 临时款项 H*!E*_  
arrangement 措施；安排；协定 "eBpSV>nnQ  
arrears 欠款 O6m}#?Ai/@  
arrears of pay 欠付薪酬 U/TF,JUI  
arrears of revenue 逾期未收税款；逾期未收的帐项 f):|A d|  
articles of association 组织章程；组织细则；组织章程细则 X${k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 **oN/5  
ascertainment of profit 确定利润 p!HpqW  
"Asia Clear" “亚洲结算系统”