[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 9J$8=UuxWG  
allotment notice 股份配售通知；配股通知 ?QnVWu2K  
allotment of shares 股份分配 3gn)q>Xj$  
allowable 可获宽免；免税的 YJ&K0%R  
allowable business loss 可扣除的营业亏损 /cy'% .!  
allowable expenses 可扣税的支出 (j%d{y4  
allowance 免税额；津贴；备抵；准备金 iE |qU_2Y  
allowance for debts 债项的免税额 UI*^$7z1 +  
allowance for depreciation by wear and tear 耗损折旧免税额 kJJUu  
allowance for funeral expenses 殡殓费的免税额 tkG0xRH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CFW\  
allowance for repairs and outgoings 修葺及支出方面的免税额 f4s^$Q{Q  
allowance to debtor 给债务人的津贴 D{](5?$`|  
alteration of capital 资本更改 jQKlJi2xu  
alternate trustee 候补受托人 fDn|o"  
amalgamation 合并 tp3>aNj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NjCdkT&g  
ambit of charges 征税范围；收费范围 R7L:U+*V"  
amended valuation 经修订的估值 Zm:Wig ,a  
American Commodities Exchange 美国商品交易所 DiB~Ovh|  
American Express Bank Limited 美国运通银行 EzDj,!!<w  
American Stock Exchange 美国证券交易所 ">n38:?R  
amortization 摊销 &~u=vuX  
amount due from banks 存放银行同业的款项 %r<c>sFJN  
amount due from banks abroad 存放海外银行同业的款项 Xc S8{  
amount due from holding companies 控股公司欠款 <&?gpRK  
amount due from local banks 存放本港银行同业的款项 !*0\Yi,6  
amount due to banks 银行同业的存款 ERW >G{+  
amount due to banks abroad 海外银行同业的存款 9q2 >_Mv  
amount due to holding companies 控股公司存款 QL>G-Rp  
amount due to local banks 本港银行同业的存款 M1MpR+7S  
amount due to outport banks 外埠银行同业的存款 I$Q%iZ{  
amount for note issue 发行纸币的款额 gDw:Z/1X`  
amount of bond 担保契据的款额 s_=/p5\  
amount of consideration 代价款额 ,_ XDCu @  
amount of contribution 供款数额 hSZ0 }/  
amount of indebtedness 负债款额 eB:OvOol*^  
amount of principal of the loan 贷款本金额 m[7i< '+S  
amount of rates chargeable 应征差饷数额 R;P>_ei(LK  
amount of share capital 股本额 +$#YW5wy  
amount of sums assured 承保款额 3gW4\2|T  
amount of variation 变动幅度 3 <V{.T  
amount of vote 拨款数额 zFjG20w%3g  
amount payable 应付款额 C jzfU*G  
amount receivable 应收款额 ,KlTitJl\+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .EC/[fM  
analysis 分析 fq){?hk~O  
ancillary risk 附属风险 D!. r$i)  
annual account 周年帐目；周年帐目报表；年度决算；年结 <ByR!Y  
annual accounting date 年结日期 =?`5n|A*  
annual allowance 每年免税额；年积金；年度津贴；年津 o0~+%&  
annual balance 年度余额 =a`l1zn8=  
annual disposable income 每年可动用收入 ^|6%~jkD5  
annual estimates 周年预算 wX6VapFboI  
annual fee 年费 3z[yK
ua\  
annual general meeting 周年大会 }2.^n{Y  
annual growth rate 年增率；每年增长率 Ve,_;<F]S  
annual long-term supplement 长期个案每年补助金 G .~Psw#  
annual pensionable emolument 可供计算退休金的年薪 |H.(?!nTb  
annual report 年报 eH2.,wY1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r
l^_RI  
annual return 周年报表；周年申报表；每年报税表格  J9oGwP  
Annual Return Rules 《周年报表规则》 #&G^
%1!  
annual review of consumer prices 每年消费物价回顾 b;&
J2:`  
annual roll-forward basis 逐年延展方式 :\Z;FA@g(g  
annual salary 年薪 DT #1
*&-  
annual statement 年度报表；年度决算表 k--.g(
T  
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 Ox"4 y  
annuitant 年金受益人 " D7*en  
annuity 年金 ] 6{G;f$  
annuity contract 年金合约 cLH|;  
annuity on human life 人寿年金 p+ymtPF  
antecedent debt 先前的债项 E[J7FgU)<S  
ante-dated cheque 倒填日期支票 ,TD@s$2x  
anticipated expenditure 预期开支 @]Ye36v0#L  
anticipated net profit 预期纯利 uXuMt a*Y  
anticipated revenue 预期收入 ,cs`6Bd4  
anti-inflation measure 反通货膨胀措施 n 5NkjhP~Z  
anti-inflationary stance 反通货膨胀立场 guv)[:cd;  
apparent deficit 表面赤字 cpB$bC](  
apparent financial solvency 表面偿债能力 *1V}vJvi  
apparent partner 表面合伙人 y&\ J  
application for personal assessment 个人入息课税申请书 @b2{'#9]}  
application of fund 资金应用 dL>0"UN}-  
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 VrhG=CK  
appointed actuary 委任精算师 w%cd$"EH  
appointed auditor 委任核数师；委任审计师 6hSj)  
appointed trustee 委任的受托人  PA"xb3@I  
appointer 委任人 VAc-RaA  
apportioned pro rata 按比例分摊 OqDLb  
apportionment 分配；分摊 A'qJke=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w}<BO> z  
apportionment formula 分摊方程式 b/oJ[Vf  
apportionment of estate duty 遗产税的分摊 pi? q<p%  
appraisal 估价；评估 e9 hT  
appreciable growth 可观增长 3|RfX  
appreciable impact 显着影响 v\:>} <gc  
appreciable increase 可观增长 no+{9Uf  
appreciation 增值；升值 in-/  
appreciation against other currencies 相对其他货币升值 .O'S@ %]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o[^%0uVF  
appreciation tax 增值税 I ms?^`N  
appropriation 拨款；拨用；拨付 bF:vD&Sf  
appropriation account 拨款帐目
nH*U  
Appropriation Bill 拨款法案 qt+vmi+~  
appropriation-in-aid system 补助拨款办法 "8VCX
D  
approved assets 核准资产 <FmrYwt  
approved basket stock 认可一篮子证券 W,YzD&f=uS  
approved budget 核准预算 VB*$lxX  
approved charitable donation 认可慈善捐款 `!5ZF@Q>e  
approved charitable institution 认可慈善机构 L #p-AK  
approved currency 核准货币；认可货币 2(LS<HqP[  
approved estimates 核准预算 ]i\D*,FfU  
approved estimates of expenditure 核准开支预算 O'U0Y8HN  
approved overseas insurer 核准海外保险人 q~.\NKc  
approved overseas trust company 核准海外信托公司 :*#AJV)  
approved pooled investment fund 核准汇集投资基金 #b []-L!  
approved provident fund scheme 认可公积金计划 [zIX&fPk$  
approved provision 核准拨款 R3wK@D  
approved redeemable share 核准可赎回股份 /<s'@!W  
approved regional stock 认可地区性证券 ~!j1</$_  
approved retirement scheme 认可退休金计划 {FraM,w:  
approved subordinated loan 核准附属贷款 sN 1x|pkN  
arbitrage 套戥；套汇；套利 -DhF> 4f  
arbitrageur 套戥者；套汇者 aDR<5_Yb  
arbitrary amount 临时款项 {<ymL}  
arrangement 措施；安排；协定 Jg3}U j2By  
arrears 欠款 '@RlKMnN  
arrears of pay 欠付薪酬 l%.3hId-  
arrears of revenue 逾期未收税款；逾期未收的帐项 25*/]iu  
articles of association 组织章程；组织细则；组织章程细则 <6U{I '  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e`'O!  
ascertainment of profit 确定利润 ?s#DD,  
"Asia Clear" “亚洲结算系统”