[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 ~'\u:Imuo  
allotment notice 股份配售通知；配股通知 mU>*NP(L  
allotment of shares 股份分配 ~ mo`  
allowable 可获宽免；免税的 j=QjvWD  
allowable business loss 可扣除的营业亏损  :!FwF65  
allowable expenses 可扣税的支出 r_
RTtS#  
allowance 免税额；津贴；备抵；准备金 b#j5fEY  
allowance for debts 债项的免税额 %d\+(:uu/  
allowance for depreciation by wear and tear 耗损折旧免税额 *heQ@ww  
allowance for funeral expenses 殡殓费的免税额 o[6"XJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y~1php>2f1  
allowance for repairs and outgoings 修葺及支出方面的免税额 L KR,CPz  
allowance to debtor 给债务人的津贴 :e vc  
alteration of capital 资本更改 l(4.
/M  
alternate trustee 候补受托人 ub&29Qte  
amalgamation 合并 hIr^"kVK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *j:5  
ambit of charges 征税范围；收费范围 Md{f,,E'^@  
amended valuation 经修订的估值 .;6bMP[YA  
American Commodities Exchange 美国商品交易所 w2AWdO6  
American Express Bank Limited 美国运通银行 )Q?[_<1Y+  
American Stock Exchange 美国证券交易所 E zUjt)wF  
amortization 摊销 $>m<+nai'  
amount due from banks 存放银行同业的款项 G<1mj!{Vp  
amount due from banks abroad 存放海外银行同业的款项 7s3<}  
amount due from holding companies 控股公司欠款 PyE<`E  
amount due from local banks 存放本港银行同业的款项 KphEw[4/  
amount due to banks 银行同业的存款 8#B;nyGD1I  
amount due to banks abroad 海外银行同业的存款 4` ]1W,t  
amount due to holding companies 控股公司存款
mq9 &To!  
amount due to local banks 本港银行同业的存款 j`l K}  
amount due to outport banks 外埠银行同业的存款 Z] }@#/ n  
amount for note issue 发行纸币的款额 X[6z  
amount of bond 担保契据的款额 ^[akB|#\9  
amount of consideration 代价款额 :gv#_[k  
amount of contribution 供款数额
I]1fH  
amount of indebtedness 负债款额 tgnXBWA`!  
amount of principal of the loan 贷款本金额 \ziF(xTvqG  
amount of rates chargeable 应征差饷数额 an~Kc!Oki  
amount of share capital 股本额 +R$KEGu~0Y  
amount of sums assured 承保款额 Q)&Ztw<  
amount of variation 变动幅度 =v9;HPiO  
amount of vote 拨款数额 &ayoT
E^0,  
amount payable 应付款额 nfB9M1Svn  
amount receivable 应收款额 %R>MSSjvr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _Z&R'`kg  
analysis 分析 VUy 1?n  
ancillary risk 附属风险 <'33!8 G  
annual account 周年帐目；周年帐目报表；年度决算；年结 na)ceN2h  
annual accounting date 年结日期 N%yFL  
annual allowance 每年免税额；年积金；年度津贴；年津 z>~3*a9&  
annual balance 年度余额
) G&OX  
annual disposable income 每年可动用收入 HR  
annual estimates 周年预算 B;Vl+}R  
annual fee 年费 MvFXVCT#  
annual general meeting 周年大会 !2}Q9a  
annual growth rate 年增率；每年增长率 e#^by(1@}  
annual long-term supplement 长期个案每年补助金 [XK"$C]jHJ  
annual pensionable emolument 可供计算退休金的年薪 [Ma9  
annual report 年报 
hRu%> =7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0kfw8Lon  
annual return 周年报表；周年申报表；每年报税表格 In2D32"F  
Annual Return Rules 《周年报表规则》 Fy^\Uw  
annual review of consumer prices 每年消费物价回顾 6D<A@DR9J  
annual roll-forward basis 逐年延展方式 fCR;Fk2B  
annual salary 年薪 ?hYe4tc-#  
annual statement 年度报表；年度决算表 ~5b %~:  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -d]z_ SP@  
annuitant 年金受益人 ptcU_*Gd  
annuity 年金 RZjR d   
annuity contract 年金合约 Xs/hqIXB  
annuity on human life 人寿年金 8:bNFgJD  
antecedent debt 先前的债项 @@QU"8q  
ante-dated cheque 倒填日期支票 `Ii>wb  
anticipated expenditure 预期开支 MRc^lYj{  
anticipated net profit 预期纯利 IcZ'KV  
anticipated revenue 预期收入 ~S9nLb:O{  
anti-inflation measure 反通货膨胀措施 ^9i^Ci9  
anti-inflationary stance 反通货膨胀立场 &~8}y+z  
apparent deficit 表面赤字 L~~aW0,  
apparent financial solvency 表面偿债能力 *?S\0a'W@  
apparent partner 表面合伙人 &knnWm"  
application for personal assessment 个人入息课税申请书 Gex^\gf  
application of fund 资金应用 " O`;zC  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
Hw Is7  
appointed actuary 委任精算师 P?
F:x=@'|  
appointed auditor 委任核数师；委任审计师 jWz-7BO  
appointed trustee 委任的受托人 kH'Cx^=c6h  
appointer 委任人 6-~  
apportioned pro rata 按比例分摊 5V0=-K  
apportionment 分配；分摊 '"EOLr\Z,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x?kZD~|{)  
apportionment formula 分摊方程式 [Zf<r1m  
apportionment of estate duty 遗产税的分摊 HFazqQ[  
appraisal 估价；评估 iX28+weH  
appreciable growth 可观增长 k)J7) L  
appreciable impact 显着影响 T-\
,r  
appreciable increase 可观增长  7)T+!>  
appreciation 增值；升值 SV~xNzo~  
appreciation against other currencies 相对其他货币升值 h$!qb'|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _rM%N+$&d_  
appreciation tax 增值税 6!$S1z#wM  
appropriation 拨款；拨用；拨付 ~gf$ L9  
appropriation account 拨款帐目 9fiZ5\  
Appropriation Bill 拨款法案 H_Yy.yi  
appropriation-in-aid system 补助拨款办法 d dPJx<  
approved assets 核准资产 :1iw_GhJf  
approved basket stock 认可一篮子证券 eIO}/npT]Q  
approved budget 核准预算 ,-Na'n  
approved charitable donation 认可慈善捐款 :X#(T-!t  
approved charitable institution 认可慈善机构 3Rm$  
approved currency 核准货币；认可货币 ]1K &U5p  
approved estimates 核准预算 |lv4X}H  
approved estimates of expenditure 核准开支预算 `'>>[*06:a  
approved overseas insurer 核准海外保险人 OKP?^%kD  
approved overseas trust company 核准海外信托公司 s-*XAnot  
approved pooled investment fund 核准汇集投资基金 Oj HBzrK  
approved provident fund scheme 认可公积金计划 ru &RL HFV  
approved provision 核准拨款 1li`+~L F  
approved redeemable share 核准可赎回股份 (
7IF5g\  
approved regional stock 认可地区性证券 \S9
z.!7v$  
approved retirement scheme 认可退休金计划 HOw hl  
approved subordinated loan 核准附属贷款 U{x'@/Ld  
arbitrage 套戥；套汇；套利 5*CwQJC<  
arbitrageur 套戥者；套汇者 ,uw&)A  
arbitrary amount 临时款项 +SJ aE] $  
arrangement 措施；安排；协定 `'93J wYb  
arrears 欠款 ^ey\ c1K  
arrears of pay 欠付薪酬 L \$zr,=C  
arrears of revenue 逾期未收税款；逾期未收的帐项 2#R"#Q!  
articles of association 组织章程；组织细则；组织章程细则 z7CYYU?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S$#Awen"@  
ascertainment of profit 确定利润 |LQmdgVr$  
"Asia Clear" “亚洲结算系统”