[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 \%! t2=J !  
allotment notice 股份配售通知；配股通知 zBKfaQI,  
allotment of shares 股份分配 /
M3UK  
allowable 可获宽免；免税的 U=G}@Y  
allowable business loss 可扣除的营业亏损 .C=I~Z  
allowable expenses 可扣税的支出 ]((Ix,ggP  
allowance 免税额；津贴；备抵；准备金 *>#mI/#}  
allowance for debts 债项的免税额 )^)j=xs  
allowance for depreciation by wear and tear 耗损折旧免税额 }5??n~:*5  
allowance for funeral expenses 殡殓费的免税额 43HZ)3!me  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V (5=-8k  
allowance for repairs and outgoings 修葺及支出方面的免税额 P#ro;3S3y  
allowance to debtor 给债务人的津贴 z K+C&X  
alteration of capital 资本更改 B'kV.3t  
alternate trustee 候补受托人 !gKz=-C  
amalgamation 合并 8=Z]?D=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KIeTZVu$%  
ambit of charges 征税范围；收费范围 0?0$6F  
amended valuation 经修订的估值 R=ipK63  
American Commodities Exchange 美国商品交易所 RY4b<i3  
American Express Bank Limited 美国运通银行 /KCJ)0UU  
American Stock Exchange 美国证券交易所 $}TK,/W  
amortization 摊销 ^hN.FIzM  
amount due from banks 存放银行同业的款项 kYl')L6  
amount due from banks abroad 存放海外银行同业的款项 l?rT_uO4  
amount due from holding companies 控股公司欠款 2`ED?F68gH  
amount due from local banks 存放本港银行同业的款项 0)^$9Z  
amount due to banks 银行同业的存款 "8%z,lHw  
amount due to banks abroad 海外银行同业的存款 9wB}EDZ  
amount due to holding companies 控股公司存款 ?vd
_8C2B  
amount due to local banks 本港银行同业的存款 8e:\T.)M  
amount due to outport banks 外埠银行同业的存款 uh8+Y%V p  
amount for note issue 发行纸币的款额 D#pZN,'  
amount of bond 担保契据的款额 2GB+st,  
amount of consideration 代价款额 c@ea ;Cv  
amount of contribution 供款数额 @S>$y5if  
amount of indebtedness 负债款额 :-.K.Ch|:  
amount of principal of the loan 贷款本金额 9_07?`Jr  
amount of rates chargeable 应征差饷数额 VY#:IE:T  
amount of share capital 股本额 |rhCQ"H  
amount of sums assured 承保款额 M*xt9'Yd  
amount of variation 变动幅度 >,#73
u#  
amount of vote 拨款数额 Z`9yGaTO  
amount payable 应付款额 #dKHU@+U"  
amount receivable 应收款额 ,;)1|-^nu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &M5_G$5n  
analysis 分析 v) VhR2d3  
ancillary risk 附属风险 UojHlTg#bT  
annual account 周年帐目；周年帐目报表；年度决算；年结 G9_M~N%a  
annual accounting date 年结日期 6 pQbh*  
annual allowance 每年免税额；年积金；年度津贴；年津 eLd7|*|  
annual balance 年度余额 M10u?  
annual disposable income 每年可动用收入 +=qazE<:0  
annual estimates 周年预算 +1]xmnts  
annual fee 年费 1,/L&_=_A  
annual general meeting 周年大会 nd Y1j5  
annual growth rate 年增率；每年增长率 #SR"Q`P  
annual long-term supplement 长期个案每年补助金 \!_:<"nX.  
annual pensionable emolument 可供计算退休金的年薪 tK$x=9M  
annual report 年报 [HV9KAoA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R06zca  
annual return 周年报表；周年申报表；每年报税表格 1q &gTvIp  
Annual Return Rules 《周年报表规则》 _]Ei,Ua  
annual review of consumer prices 每年消费物价回顾 yVP 1=pz_[  
annual roll-forward basis 逐年延展方式 2S{IZ]  
annual salary 年薪 6$l6>A  
annual statement 年度报表；年度决算表 x,3oa_'E  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7LB#
\2  
annuitant 年金受益人 oV7A"8L^a  
annuity 年金 N)0 I+>, ^  
annuity contract 年金合约 |RdiM&C7  
annuity on human life 人寿年金 v.aSf`K  
antecedent debt 先前的债项 ,XZ[L? >  
ante-dated cheque 倒填日期支票 N-+`[8@(P<  
anticipated expenditure 预期开支 h>l  
anticipated net profit 预期纯利 X`QfOs#\  
anticipated revenue 预期收入 q%/ciPgE  
anti-inflation measure 反通货膨胀措施 wU|Y`wJmF  
anti-inflationary stance 反通货膨胀立场 ua'dm6",:  
apparent deficit 表面赤字 gkN|3^  
apparent financial solvency 表面偿债能力 -XSu;'4q  
apparent partner 表面合伙人 nKoc%TNqe  
application for personal assessment 个人入息课税申请书 p(5'|eqBV  
application of fund 资金应用 'aWzam>  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 wJb\Q  
appointed actuary 委任精算师 6}vPwI  
appointed auditor 委任核数师；委任审计师 9=-!~_'1-  
appointed trustee 委任的受托人 n<x NE%  
appointer 委任人 ;zbF~5e  
apportioned pro rata 按比例分摊 :h|nV ~  
apportionment 分配；分摊 h2Pvj37  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n,Z B-"dW  
apportionment formula 分摊方程式 x7s75  
apportionment of estate duty 遗产税的分摊 '$cU\DTN6  
appraisal 估价；评估 t-vH\m  
appreciable growth 可观增长 4I[g{S nF  
appreciable impact 显着影响 d9hJEu!Lu  
appreciable increase 可观增长 ZA
;wv+hF=  
appreciation 增值；升值 m ST/u>'  
appreciation against other currencies 相对其他货币升值 U =()T}b>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T]5Jsr
T  
appreciation tax 增值税 E+ 65  
appropriation 拨款；拨用；拨付 *d,u)l :S  
appropriation account 拨款帐目 C7]K9  
Appropriation Bill 拨款法案 xY/ S;dE  
appropriation-in-aid system 补助拨款办法 CVi3nS5Yl  
approved assets 核准资产 @nJ#kd[  
approved basket stock 认可一篮子证券 qYMTud[Vf  
approved budget 核准预算 olC@nQ1c*  
approved charitable donation 认可慈善捐款 ijYSYX@  
approved charitable institution 认可慈善机构 #eqy!QdePf  
approved currency 核准货币；认可货币 [-@Lbu-|  
approved estimates 核准预算 ZW}0{8Dk  
approved estimates of expenditure 核准开支预算 C#5z!z/:%  
approved overseas insurer 核准海外保险人 ~6nq$(#  
approved overseas trust company 核准海外信托公司 !J}Bv  
approved pooled investment fund 核准汇集投资基金 Q6cF<L`bW  
approved provident fund scheme 认可公积金计划 &oWdBna"_  
approved provision 核准拨款 r9/PmZo4x  
approved redeemable share 核准可赎回股份 h5bQ  
approved regional stock 认可地区性证券 PZQb.QAn  
approved retirement scheme 认可退休金计划 3 *o l  
approved subordinated loan 核准附属贷款 ~CQYF,[Th  
arbitrage 套戥；套汇；套利 H1,;Xrm  
arbitrageur 套戥者；套汇者 y@|gG&f T  
arbitrary amount 临时款项 %#rH~E  
arrangement 措施；安排；协定 A22h+8yG  
arrears 欠款 [Ng#/QXk{  
arrears of pay 欠付薪酬 [Hn4&PET  
arrears of revenue 逾期未收税款；逾期未收的帐项 xQ `> \f  
articles of association 组织章程；组织细则；组织章程细则 N1RZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pI>i1f=W  
ascertainment of profit 确定利润 Tsez&R$k  
"Asia Clear" “亚洲结算系统”