[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 ~DJ/sY2/  
allotment notice 股份配售通知；配股通知 Kz%wMyZ:g  
allotment of shares 股份分配 ~7ArH
9k.  
allowable 可获宽免；免税的 +q4T];<  
allowable business loss 可扣除的营业亏损 4uz\
Me(  
allowable expenses 可扣税的支出 "-hgeQX  
allowance 免税额；津贴；备抵；准备金 pS%Az)3RZ  
allowance for debts 债项的免税额 ]8mBFr5E9  
allowance for depreciation by wear and tear 耗损折旧免税额 F :u}7t>  
allowance for funeral expenses 殡殓费的免税额 /`1zkBj<&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $]Q_x?  
allowance for repairs and outgoings 修葺及支出方面的免税额 PY^Yx$t9  
allowance to debtor 给债务人的津贴 &pCKz[Yf+  
alteration of capital 资本更改 '
;1 c  
alternate trustee 候补受托人 lu>>~vy6  
amalgamation 合并 FSM~Rl
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \F> *d!^C  
ambit of charges 征税范围；收费范围 Fc=8Qt^  
amended valuation 经修订的估值 P`"dj@1'  
American Commodities Exchange 美国商品交易所 qYpHH!!C=  
American Express Bank Limited 美国运通银行 iw#luHc
J  
American Stock Exchange 美国证券交易所 H&GMq5)B  
amortization 摊销 04(h!@!g:  
amount due from banks 存放银行同业的款项 {ng  
amount due from banks abroad 存放海外银行同业的款项 2<y -c Q?>  
amount due from holding companies 控股公司欠款 J|ILG  
amount due from local banks 存放本港银行同业的款项
9`b*Y*d  
amount due to banks 银行同业的存款 )X@(>b{  
amount due to banks abroad 海外银行同业的存款 5B51^"  
amount due to holding companies 控股公司存款 'aCnj8B  
amount due to local banks 本港银行同业的存款 P017y&X  
amount due to outport banks 外埠银行同业的存款 b~\![HoCMM  
amount for note issue 发行纸币的款额 J)R2O4OEd  
amount of bond 担保契据的款额 /O8'8sL5  
amount of consideration 代价款额 4TLh'?Xu9  
amount of contribution 供款数额 M~@\x]p >  
amount of indebtedness 负债款额 9)=as/o  
amount of principal of the loan 贷款本金额 >6aCBS?2  
amount of rates chargeable 应征差饷数额 _ p?q/-[4  
amount of share capital 股本额 E&97;VH  
amount of sums assured 承保款额 _]<]:b
 
amount of variation 变动幅度 g]3-:&F{c  
amount of vote 拨款数额 UP,
(zKTA  
amount payable 应付款额 fxc~5~$>  
amount receivable 应收款额 p}j{<y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QZDGk4GG  
analysis 分析  1 ft.ZJ  
ancillary risk 附属风险 %~6+=*(\  
annual account 周年帐目；周年帐目报表；年度决算；年结 $mpfr#!&3o  
annual accounting date 年结日期 ncWASw`  
annual allowance 每年免税额；年积金；年度津贴；年津  fBQZ=zh  
annual balance 年度余额 >s1HQSe66  
annual disposable income 每年可动用收入 V,>#!zUv  
annual estimates 周年预算 pHWol!  
annual fee 年费 MxCs0::
w  
annual general meeting 周年大会 2[WQq)\  
annual growth rate 年增率；每年增长率 #Uudx~b  
annual long-term supplement 长期个案每年补助金 QJ$]~)w?H  
annual pensionable emolument 可供计算退休金的年薪 >Vn!kN6\  
annual report 年报 (Q\w4?ci  
Annual Report on the Consumer Price Index 《消费物价指数年报》 YGxdYwBwf  
annual return 周年报表；周年申报表；每年报税表格 ntj Und&v\  
Annual Return Rules 《周年报表规则》 ~M <4HC  
annual review of consumer prices 每年消费物价回顾 
+wQGC  
annual roll-forward basis 逐年延展方式 Vv zd>yII  
annual salary 年薪 b i,%QZZ  
annual statement 年度报表；年度决算表 -,Q<*)q{  
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 K7CiIC
e  
annuitant 年金受益人 {8t;nsdm!  
annuity 年金 IQH;`+  
annuity contract 年金合约 m a-|L3 #  
annuity on human life 人寿年金 S;CT:kG6Y{  
antecedent debt 先前的债项 ZkqC1u3  
ante-dated cheque 倒填日期支票 RRV&!<l@$  
anticipated expenditure 预期开支 U
;;Har  
anticipated net profit 预期纯利 Y\j &84  
anticipated revenue 预期收入 PUa~Apj'  
anti-inflation measure 反通货膨胀措施 | WDX@Q  
anti-inflationary stance 反通货膨胀立场 BURiLEYZl  
apparent deficit 表面赤字 $bMeL7CN  
apparent financial solvency 表面偿债能力 ~L?p/3m   
apparent partner 表面合伙人 ;7qk9rz4  
application for personal assessment 个人入息课税申请书 ~r!jVK>^  
application of fund 资金应用 NeNKOW#X  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 F.O2;M|x  
appointed actuary 委任精算师 3?fya8W<  
appointed auditor 委任核数师；委任审计师 4$_8#wB1&  
appointed trustee 委任的受托人 \Z)''
:},C  
appointer 委任人 4}8Xoywi1  
apportioned pro rata 按比例分摊 jkfI,T  
apportionment 分配；分摊 !vG._7lPp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V @8X.R>  
apportionment formula 分摊方程式 z. {yVQE  
apportionment of estate duty 遗产税的分摊 iPHMyxT+S  
appraisal 估价；评估 L!{^^7  
appreciable growth 可观增长 J\2F%kBej?  
appreciable impact 显着影响
$'e.bh  
appreciable increase 可观增长 `UeF3~)>E  
appreciation 增值；升值 gzw[^d  
appreciation against other currencies 相对其他货币升值 W>+<r9Rt4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !3Pl]S~6!  
appreciation tax 增值税 K5k,47"  
appropriation 拨款；拨用；拨付 ,kLeK{  
appropriation account 拨款帐目 ` 3<#DZ;!  
Appropriation Bill 拨款法案 )L_jR%2j  
appropriation-in-aid system 补助拨款办法 5nEvnnx0  
approved assets 核准资产 ^GL0|G=(1  
approved basket stock 认可一篮子证券 L@v0C)
  
approved budget 核准预算 {9P<G]Z  
approved charitable donation 认可慈善捐款 #
&DJ3(T  
approved charitable institution 认可慈善机构 4  9#I  
approved currency 核准货币；认可货币 i3f/ {D/  
approved estimates 核准预算 7O"T`>  
approved estimates of expenditure 核准开支预算 }~\J7R'  
approved overseas insurer 核准海外保险人 =#1/<q)L  
approved overseas trust company 核准海外信托公司 64zO%F*  
approved pooled investment fund 核准汇集投资基金 R$PiF1ffj  
approved provident fund scheme 认可公积金计划 p%j@2U  
approved provision 核准拨款 
5*ABw6'6  
approved redeemable share 核准可赎回股份 783a Z8  
approved regional stock 认可地区性证券 *r(iegO$  
approved retirement scheme 认可退休金计划 ]Y, 7 X  
approved subordinated loan 核准附属贷款 1OJ:Vy}n  
arbitrage 套戥；套汇；套利 w/ZV9"BhE  
arbitrageur 套戥者；套汇者 g%^Zq"  
arbitrary amount 临时款项 Z^#7&Pv0  
arrangement 措施；安排；协定 >a^H7kp  
arrears 欠款 *mBn''a"*  
arrears of pay 欠付薪酬 BhNwC[G?m  
arrears of revenue 逾期未收税款；逾期未收的帐项 t$s)S>  
articles of association 组织章程；组织细则；组织章程细则 x37r{$2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JlGyGr^MD  
ascertainment of profit 确定利润 c*LnLK/m  
"Asia Clear" “亚洲结算系统”