[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 oyw*Z_9~  
allotment notice 股份配售通知；配股通知 1F|e/h%^  
allotment of shares 股份分配 v;6O# ta'  
allowable 可获宽免；免税的 Q' b@5o  
allowable business loss 可扣除的营业亏损 |; [XZ ZZ  
allowable expenses 可扣税的支出 h95a61a,Vy  
allowance 免税额；津贴；备抵；准备金 9N[( f-`  
allowance for debts 债项的免税额 WR|n>i@m  
allowance for depreciation by wear and tear 耗损折旧免税额 7=3'PfS  
allowance for funeral expenses 殡殓费的免税额 yV.E+~y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L/Tsq=  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;bYS#Bid{V  
allowance to debtor 给债务人的津贴 \|@u)n_  
alteration of capital 资本更改 ;15j\{r  
alternate trustee 候补受托人 |(eR v?Qy@  
amalgamation 合并 o|en"?4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dgEH]9j&  
ambit of charges 征税范围；收费范围 Q$bi:EyJXc  
amended valuation 经修订的估值 7=hISQMsVP  
American Commodities Exchange 美国商品交易所 y@Gl'@-O  
American Express Bank Limited 美国运通银行 {)`tN &\  
American Stock Exchange 美国证券交易所 /`kM0=MMa  
amortization 摊销 l@W1bS  
amount due from banks 存放银行同业的款项 3aY^6&  
amount due from banks abroad 存放海外银行同业的款项 #jqcUno  
amount due from holding companies 控股公司欠款 e'l@M$^  
amount due from local banks 存放本港银行同业的款项 QJ4=*tX)  
amount due to banks 银行同业的存款 UwtLvd  
amount due to banks abroad 海外银行同业的存款 8pXului  
amount due to holding companies 控股公司存款 H@ uDP  
amount due to local banks 本港银行同业的存款 \8^c"%v,:  
amount due to outport banks 外埠银行同业的存款 #@UzOQ>  
amount for note issue 发行纸币的款额 0Z4o3r
[  
amount of bond 担保契据的款额 :aHLr[%Mz  
amount of consideration 代价款额 )JsmzGC0  
amount of contribution 供款数额 L,\wB7t  
amount of indebtedness 负债款额 b# |  
amount of principal of the loan 贷款本金额 EP'I  
amount of rates chargeable 应征差饷数额 a(#aEbN?d  
amount of share capital 股本额 fbrCl!%P  
amount of sums assured 承保款额 VN/v]  
amount of variation 变动幅度 h uIvXl  
amount of vote 拨款数额 +tCNJ<S@l$  
amount payable 应付款额 y_ :~  
amount receivable 应收款额 o4t6NDa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~PZIYG"D  
analysis 分析 .,*68S0k7  
ancillary risk 附属风险 DG-XX.:z  
annual account 周年帐目；周年帐目报表；年度决算；年结 H&*KpOL  
annual accounting date 年结日期 ExxD w_VGT  
annual allowance 每年免税额；年积金；年度津贴；年津 o+0x1Ct3P  
annual balance 年度余额  NsN =0ff  
annual disposable income 每年可动用收入 "i^< H  
annual estimates 周年预算 V48o+O  
annual fee 年费 oMeI
Xb)z  
annual general meeting 周年大会 #a+*u?jnnL  
annual growth rate 年增率；每年增长率 ""W*) rR   
annual long-term supplement 长期个案每年补助金 78UE?) X"  
annual pensionable emolument 可供计算退休金的年薪 /H'F4->  
annual report 年报 Sg+ 0w7:2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 NpAZuISD!  
annual return 周年报表；周年申报表；每年报税表格 i"R
Bk%  
Annual Return Rules 《周年报表规则》 t3 rQ5m
 
annual review of consumer prices 每年消费物价回顾 mmvo >F"  
annual roll-forward basis 逐年延展方式
|r<#>~*  
annual salary 年薪 -d)+G%{  
annual statement 年度报表；年度决算表 !v\_<8  
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 Yc3Rq4I'G  
annuitant 年金受益人 231,v,X[  
annuity 年金  }!9KxwC(  
annuity contract 年金合约 Wi2Tg^  
annuity on human life 人寿年金 I3hN7  
antecedent debt 先前的债项 =im7RgIBo  
ante-dated cheque 倒填日期支票 FQe82tfV+  
anticipated expenditure 预期开支 x^V9;V@6  
anticipated net profit 预期纯利 :cA%lKg  
anticipated revenue 预期收入 xe@1 1/F  
anti-inflation measure 反通货膨胀措施 zI{~;`tzN  
anti-inflationary stance 反通货膨胀立场 2H9;4>ss  
apparent deficit 表面赤字 U'p-Ko#  
apparent financial solvency 表面偿债能力 fq<JX5DER  
apparent partner 表面合伙人 8nE}RD7bx  
application for personal assessment 个人入息课税申请书 Vk:] aveW  
application of fund 资金应用 FNR<=M  
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 ',bSJ4)Y  
appointed actuary 委任精算师 fP8iz `n  
appointed auditor 委任核数师；委任审计师 QzilivJf  
appointed trustee 委任的受托人 fWs@ZCt  
appointer 委任人 &rfl(&\oUi  
apportioned pro rata 按比例分摊 j
t`\n1q)  
apportionment 分配；分摊 G7NRpr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M37GQvo   
apportionment formula 分摊方程式 ;"w?@ELE  
apportionment of estate duty 遗产税的分摊 ZwOX ,D  
appraisal 估价；评估 B>UF dj]-  
appreciable growth 可观增长 eufGU)M  
appreciable impact 显着影响 ><wYk)0E  
appreciable increase 可观增长 L0X/  
appreciation 增值；升值 8;v/b3  
appreciation against other currencies 相对其他货币升值 `'G1"CX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yvIzgwN%s!  
appreciation tax 增值税 $(fhO  
appropriation 拨款；拨用；拨付 y Q-{
CJ,  
appropriation account 拨款帐目 <^d a-b>C  
Appropriation Bill 拨款法案 +x]3 -s  
appropriation-in-aid system 补助拨款办法 s2`Qh9R  
approved assets 核准资产 *W-
:]t3CR  
approved basket stock 认可一篮子证券 EECuJ+
T  
approved budget 核准预算 1n!xsesSc  
approved charitable donation 认可慈善捐款 Ox%p"xuP,  
approved charitable institution 认可慈善机构 h>"j!|#!s  
approved currency 核准货币；认可货币 ac!!1lwA  
approved estimates 核准预算 #?C.%kD  
approved estimates of expenditure 核准开支预算 h.jO3q
 
approved overseas insurer 核准海外保险人 v2jpao<K  
approved overseas trust company 核准海外信托公司 N4)ZPLV  
approved pooled investment fund 核准汇集投资基金 X e2Zf  
approved provident fund scheme 认可公积金计划 X'J!.Jj  
approved provision 核准拨款 } /*U~!t  
approved redeemable share 核准可赎回股份 b_Dd$NC  
approved regional stock 认可地区性证券 D"M[}$P  
approved retirement scheme 认可退休金计划 @p<tJR"M  
approved subordinated loan 核准附属贷款 7
q(A&  
arbitrage 套戥；套汇；套利 KBa ]s q_  
arbitrageur 套戥者；套汇者 8(>2+#exw  
arbitrary amount 临时款项 fM`.v+  
arrangement 措施；安排；协定 YkSHJ{>  
arrears 欠款 _=_<cgy1u  
arrears of pay 欠付薪酬 26ae|2?  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q 6n!u;  
articles of association 组织章程；组织细则；组织章程细则 lWakyCS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (vFO'jtcB-  
ascertainment of profit 确定利润 2EiE5@  
"Asia Clear" “亚洲结算系统”