[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 -O~C m}e  
allotment notice 股份配售通知；配股通知 x1 ;rb8  
allotment of shares 股份分配 (j8GiJ]{L,  
allowable 可获宽免；免税的 Ud>` @2  
allowable business loss 可扣除的营业亏损 kF(Ce{;z  
allowable expenses 可扣税的支出 UfK4eZx*`  
allowance 免税额；津贴；备抵；准备金 xZ^ywa_  
allowance for debts 债项的免税额 ?vZWUWa  
allowance for depreciation by wear and tear 耗损折旧免税额 7XUhJN3n  
allowance for funeral expenses 殡殓费的免税额 \yih 1Om>~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2UU2Vm_6  
allowance for repairs and outgoings 修葺及支出方面的免税额 5wzQ?07T_  
allowance to debtor 给债务人的津贴 Nl~Z,hT$*  
alteration of capital 资本更改 Fy 4Tvg  
alternate trustee 候补受托人 I$aXnd6)  
amalgamation 合并 Q?* nuE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u{g]gA8s  
ambit of charges 征税范围；收费范围 8s QQK.N(  
amended valuation 经修订的估值 ltNuLZ  
American Commodities Exchange 美国商品交易所 $!3gN%  
American Express Bank Limited 美国运通银行 9Tzc(yCY  
American Stock Exchange 美国证券交易所 v \fzO#vj  
amortization 摊销 nnfY$&3A  
amount due from banks 存放银行同业的款项 4|zd84g  
amount due from banks abroad 存放海外银行同业的款项 m3U+ du  
amount due from holding companies 控股公司欠款 Xy[}Gp  
amount due from local banks 存放本港银行同业的款项 -`-ACWeNV  
amount due to banks 银行同业的存款 - waX#UT=  
amount due to banks abroad 海外银行同业的存款 f|X[gL,B  
amount due to holding companies 控股公司存款 d>^~9X  
amount due to local banks 本港银行同业的存款 AU0$A403  
amount due to outport banks 外埠银行同业的存款 )2)Zz +<  
amount for note issue 发行纸币的款额 ,"@w>WL<9  
amount of bond 担保契据的款额 qzz[y#q(  
amount of consideration 代价款额 jZa25Z00  
amount of contribution 供款数额 q|n97.vD  
amount of indebtedness 负债款额 nped  
amount of principal of the loan 贷款本金额 !IO&&\5  
amount of rates chargeable 应征差饷数额 ;rNd701p"  
amount of share capital 股本额 j'k8^*M6  
amount of sums assured 承保款额 w|&,I4["  
amount of variation 变动幅度 B`LD7]ew  
amount of vote 拨款数额 3|q2rA  
amount payable 应付款额 Mx^y>\X)v  
amount receivable 应收款额 2y^U
k,g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 63.( j P1;  
analysis 分析 nARxn#<+  
ancillary risk 附属风险 zs4>/9O  
annual account 周年帐目；周年帐目报表；年度决算；年结 cL?\^K)  
annual accounting date 年结日期 _i-\mR_~  
annual allowance 每年免税额；年积金；年度津贴；年津 1W*V2`0>  
annual balance 年度余额 ~GSpl24W<  
annual disposable income 每年可动用收入 d "2wO[  
annual estimates 周年预算 =nLO?qoe  
annual fee 年费 )y6Q Ap  
annual general meeting 周年大会 )r=9]0=  
annual growth rate 年增率；每年增长率 b([:,T7  
annual long-term supplement 长期个案每年补助金 T0g0jr{  
annual pensionable emolument 可供计算退休金的年薪 +IvNyj|  
annual report 年报 <sa #|Y$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1d`cTaQ-  
annual return 周年报表；周年申报表；每年报税表格 U> W|(Y  
Annual Return Rules 《周年报表规则》 ]n~yp5Nbr  
annual review of consumer prices 每年消费物价回顾 [C~fBf5  
annual roll-forward basis 逐年延展方式 J(4g4?  
annual salary 年薪 !zU/Hq{wcK  
annual statement 年度报表；年度决算表 vxb@9eb!H  
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 x,w8r+~5  
annuitant 年金受益人 ya#RII']  
annuity 年金 P%iP:16  
annuity contract 年金合约 VXiui'/(  
annuity on human life 人寿年金 wqcDAO(  
antecedent debt 先前的债项 Ocybc%  
ante-dated cheque 倒填日期支票 aUAcRW  
anticipated expenditure 预期开支 #?_#!T|  
anticipated net profit 预期纯利 g-XKP  
anticipated revenue 预期收入 l@xWQj9  
anti-inflation measure 反通货膨胀措施 #kj~G]QA  
anti-inflationary stance 反通货膨胀立场 en%J!<&W{K  
apparent deficit 表面赤字 g#w`J\iz  
apparent financial solvency 表面偿债能力 l/[pEUYU  
apparent partner 表面合伙人 Is ot4HLM  
application for personal assessment 个人入息课税申请书 lbd(j{h>4  
application of fund 资金应用 ]}.0el{  
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 {yTpRQN~  
appointed actuary 委任精算师 E!uJ6\  
appointed auditor 委任核数师；委任审计师 ?5`{7daot  
appointed trustee 委任的受托人 Zgy7!AF!  
appointer 委任人 5PDSA*  
apportioned pro rata 按比例分摊 {aoMJJq  
apportionment 分配；分摊 l(#1mY5!q8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 04~}IbeJ  
apportionment formula 分摊方程式 |88CBiu}  
apportionment of estate duty 遗产税的分摊 v_.HGGS  
appraisal 估价；评估 _p0)vT  
appreciable growth 可观增长 QPX`l0V
 
appreciable impact 显着影响 r|<6Aae&  
appreciable increase 可观增长  ![ a  
appreciation 增值；升值 )Z("O[  
appreciation against other currencies 相对其他货币升值 nX)f'[ 7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =x1Wii$`  
appreciation tax 增值税 vmLpmxS  
appropriation 拨款；拨用；拨付 F.68
iN}  
appropriation account 拨款帐目 qIz}$%!A  
Appropriation Bill 拨款法案 X{`1:c'x  
appropriation-in-aid system 补助拨款办法 zz& vfO31J  
approved assets 核准资产 se#@)LtZ  
approved basket stock 认可一篮子证券 P<vo;96JT  
approved budget 核准预算 RtwUb(wn6  
approved charitable donation 认可慈善捐款 j|mv+O  
approved charitable institution 认可慈善机构 $2QYxY9s  
approved currency 核准货币；认可货币 ';Nu&D#Ph  
approved estimates 核准预算 `UQEXoB)  
approved estimates of expenditure 核准开支预算 g>yry}>04%  
approved overseas insurer 核准海外保险人 &8n?  
approved overseas trust company 核准海外信托公司 zSKKr?{  
approved pooled investment fund 核准汇集投资基金 NCn`}QP  
approved provident fund scheme 认可公积金计划 68p R:  
approved provision 核准拨款 w:Ra7ExP  
approved redeemable share 核准可赎回股份 jQ|:I7y  
approved regional stock 认可地区性证券 m<3w^mww  
approved retirement scheme 认可退休金计划 s%O Y<B@V2  
approved subordinated loan 核准附属贷款 J+|/-{g  
arbitrage 套戥；套汇；套利 N}DL(-SQ3  
arbitrageur 套戥者；套汇者 z+ ZG1\  
arbitrary amount 临时款项 t3a#%'Dv  
arrangement 措施；安排；协定 hl<y4y&|  
arrears 欠款 WFe m#hq  
arrears of pay 欠付薪酬 t!:)L+$3  
arrears of revenue 逾期未收税款；逾期未收的帐项 lH6fvz  
articles of association 组织章程；组织细则；组织章程细则 AuXs B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ('JKN"3  
ascertainment of profit 确定利润 Im+7<3Z  
"Asia Clear" “亚洲结算系统”