[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 ?at~il$z'  
allotment notice 股份配售通知；配股通知 X]CaWxM  
allotment of shares 股份分配 gzdgnF2  
allowable 可获宽免；免税的 2Z..~1r  
allowable business loss 可扣除的营业亏损 EA>$t\z  
allowable expenses 可扣税的支出 Z#W`0G>'  
allowance 免税额；津贴；备抵；准备金 q+G1
#5  
allowance for debts 债项的免税额 (/Y  gcT  
allowance for depreciation by wear and tear 耗损折旧免税额 ]X _&  
allowance for funeral expenses 殡殓费的免税额 g-(xuR^*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D{z=)'/F  
allowance for repairs and outgoings 修葺及支出方面的免税额 ? 8!N{NV  
allowance to debtor 给债务人的津贴 @o^sp|k !  
alteration of capital 资本更改 %I=J8$B]f  
alternate trustee 候补受托人 *'t`;m~  
amalgamation 合并 w{qYP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _8>"&1n  
ambit of charges 征税范围；收费范围 wDG4rN9x  
amended valuation 经修订的估值 !1_:nD  
American Commodities Exchange 美国商品交易所 `F@yZ4L3S  
American Express Bank Limited 美国运通银行 Cu:-<  
American Stock Exchange 美国证券交易所 G#C)]4[n  
amortization 摊销 XDGZqkt  
amount due from banks 存放银行同业的款项 Lsz`nD5  
amount due from banks abroad 存放海外银行同业的款项 ~eP2PG  
amount due from holding companies 控股公司欠款 !]nCeo  
amount due from local banks 存放本港银行同业的款项 K
na'5L5"  
amount due to banks 银行同业的存款 A.FI] K@  
amount due to banks abroad 海外银行同业的存款 +A3H#'  
amount due to holding companies 控股公司存款 .,,73"  
amount due to local banks 本港银行同业的存款 U8mu<
)  
amount due to outport banks 外埠银行同业的存款 ]gW J,  
amount for note issue 发行纸币的款额 N@$%0!  
amount of bond 担保契据的款额 ;rKYWj>IR  
amount of consideration 代价款额 T_-MSXhA  
amount of contribution 供款数额 +*q@=P,  
amount of indebtedness 负债款额 @n (In$  
amount of principal of the loan 贷款本金额 wGH@I_cy>  
amount of rates chargeable 应征差饷数额 NC}#P<U  
amount of share capital 股本额 11sW$@xs 9  
amount of sums assured 承保款额 QFYy$T+W  
amount of variation 变动幅度 =.c"&,c?L  
amount of vote 拨款数额 /["T#`  
amount payable 应付款额 nz\ fN?q  
amount receivable 应收款额 +q$|6?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `N|CL  
analysis 分析 2LU'C,o?  
ancillary risk 附属风险 cIp h$@  
annual account 周年帐目；周年帐目报表；年度决算；年结 !*gAGt_  
annual accounting date 年结日期 v2{s2kB=  
annual allowance 每年免税额；年积金；年度津贴；年津 z sPuLn9G  
annual balance 年度余额 }nl)*l  
annual disposable income 每年可动用收入 $wTX  
annual estimates 周年预算 U^&Cvxc[[  
annual fee 年费 K7c8_g*>4=  
annual general meeting 周年大会 P}`1#$  
annual growth rate 年增率；每年增长率
* U4:K@y  
annual long-term supplement 长期个案每年补助金 ]w>fnew  
annual pensionable emolument 可供计算退休金的年薪 uw!|G>  
annual report 年报 (xed(uFEK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `WS_*fJ5  
annual return 周年报表；周年申报表；每年报税表格 . $YF|v[=  
Annual Return Rules 《周年报表规则》 F.D 1;,x  
annual review of consumer prices 每年消费物价回顾 5QJL0fc  
annual roll-forward basis 逐年延展方式 nif'l/@"  
annual salary 年薪 su;S)yZb  
annual statement 年度报表；年度决算表 hJsC \C,^  
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 8zWPb  
annuitant 年金受益人 YPnJldVn  
annuity 年金 0)V-|v`  
annuity contract 年金合约 S45>f(!  
annuity on human life 人寿年金 {2r7:nvR  
antecedent debt 先前的债项 jqWvLBU!  
ante-dated cheque 倒填日期支票 u$8MVP  
anticipated expenditure 预期开支 :j<JZs>`R  
anticipated net profit 预期纯利 T(^8ki  
anticipated revenue 预期收入 NfF:[qwh  
anti-inflation measure 反通货膨胀措施 /8\&f%E  
anti-inflationary stance 反通货膨胀立场 z&,sm5Lb  
apparent deficit 表面赤字 q)+n2FM  
apparent financial solvency 表面偿债能力 r$Y!Y#hwQ  
apparent partner 表面合伙人 3G|fo4g  
application for personal assessment 个人入息课税申请书 m?$G(E5  
application of fund 资金应用 x)ZH;)  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 '/g+;^_cB  
appointed actuary 委任精算师 ,D,f9  
appointed auditor 委任核数师；委任审计师 Zb;$
ZUWQX  
appointed trustee 委任的受托人 PM!t"[@&  
appointer 委任人 }# 5roNH~Z  
apportioned pro rata 按比例分摊 .WyX/E$I^!  
apportionment 分配；分摊 LE80`t>M#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l'".}6S  
apportionment formula 分摊方程式 J*KBG2+13  
apportionment of estate duty 遗产税的分摊 fUKdC\WL  
appraisal 估价；评估 } %CbZ/7&  
appreciable growth 可观增长 <sYw%9V  
appreciable impact 显着影响 5>[s
Cl-  
appreciable increase 可观增长 %aE7id>v6  
appreciation 增值；升值 )wzs~Fn/  
appreciation against other currencies 相对其他货币升值 ss@}Dt^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #s R0*  
appreciation tax 增值税 #r^@*<{^  
appropriation 拨款；拨用；拨付 AYu'ptDNr  
appropriation account 拨款帐目 AnE_<sPA  
Appropriation Bill 拨款法案 ^ R^N`V   
appropriation-in-aid system 补助拨款办法 [piF MxZP  
approved assets 核准资产 * r4/|.l  
approved basket stock 认可一篮子证券 Iki+
5  
approved budget 核准预算 V -4*nV  
approved charitable donation 认可慈善捐款 !^bB/e  
approved charitable institution 认可慈善机构 )bXx9,VL  
approved currency 核准货币；认可货币 UEQ'D9  
approved estimates 核准预算 {G1aAM\Hz  
approved estimates of expenditure 核准开支预算 D)ne *},  
approved overseas insurer 核准海外保险人 DEp%\sj?  
approved overseas trust company 核准海外信托公司 +IO1ipc4cE  
approved pooled investment fund 核准汇集投资基金 $N+{ r=  
approved provident fund scheme 认可公积金计划 uC*:#[  
approved provision 核准拨款 2|H91Y2  
approved redeemable share 核准可赎回股份 (6#yw`\  
approved regional stock 认可地区性证券 SAE'?_  
approved retirement scheme 认可退休金计划 8xpYQ<cax  
approved subordinated loan 核准附属贷款 LVFsd6:h  
arbitrage 套戥；套汇；套利 FDd>(!>  
arbitrageur 套戥者；套汇者 G9y12HV  
arbitrary amount 临时款项 g=g.GpFt  
arrangement 措施；安排；协定 .Uh
 BvHH  
arrears 欠款 ~eV!!38 J  
arrears of pay 欠付薪酬 )\D40,
p  
arrears of revenue 逾期未收税款；逾期未收的帐项 &;h~J S=  
articles of association 组织章程；组织细则；组织章程细则 EfBVu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )4L%zl7  
ascertainment of profit 确定利润 fov=Yd!  
"Asia Clear" “亚洲结算系统”