[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 :xd;=;q5  
allotment notice 股份配售通知；配股通知 f7Gn$E|/r;  
allotment of shares 股份分配 ,>GHR{7>(  
allowable 可获宽免；免税的 D|]BFu)F  
allowable business loss 可扣除的营业亏损 eqbN_$>  
allowable expenses 可扣税的支出 yvAO"43  
allowance 免税额；津贴；备抵；准备金 Lc3&\q e  
allowance for debts 债项的免税额 ;G[V:.o-  
allowance for depreciation by wear and tear 耗损折旧免税额 Dw-d`8*  
allowance for funeral expenses 殡殓费的免税额 ^L[:D
B{Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Nk|cU;?+  
allowance for repairs and outgoings 修葺及支出方面的免税额 +P/kfY"  
allowance to debtor 给债务人的津贴 asT-=p_ 0.  
alteration of capital 资本更改 )t6]F6!_  
alternate trustee 候补受托人 }9~^}99}  
amalgamation 合并 K\Ea\b[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _?{7%(C
 
ambit of charges 征税范围；收费范围 1U 6B$(V^i  
amended valuation 经修订的估值 uqMw-f/  
American Commodities Exchange 美国商品交易所 .E4*>@M5  
American Express Bank Limited 美国运通银行 ]lB zpD  
American Stock Exchange 美国证券交易所 iI3:<j l  
amortization 摊销 2]>O ZhS  
amount due from banks 存放银行同业的款项 Y G+|r  
amount due from banks abroad 存放海外银行同业的款项 HA6tGZP*L  
amount due from holding companies 控股公司欠款 /jbAf]"F;  
amount due from local banks 存放本港银行同业的款项 I \ :WD"  
amount due to banks 银行同业的存款 :^;c(>u{  
amount due to banks abroad 海外银行同业的存款 _Nx /<isdL  
amount due to holding companies 控股公司存款 V%Uj\cv  
amount due to local banks 本港银行同业的存款  bGRt  
amount due to outport banks 外埠银行同业的存款 )vp0X\3q`  
amount for note issue 发行纸币的款额 K_7pr~D]@r  
amount of bond 担保契据的款额 K
/Q"Z*  
amount of consideration 代价款额 &!!*xv-z  
amount of contribution 供款数额 8{ zX=  
amount of indebtedness 负债款额 Fn4v/)*H  
amount of principal of the loan 贷款本金额 vOQ%f?%G\  
amount of rates chargeable 应征差饷数额 80x r
zv  
amount of share capital 股本额 k+<945kC  
amount of sums assured 承保款额 Gp"GTP T{  
amount of variation 变动幅度 PwY/VGT  
amount of vote 拨款数额 9}573M  
amount payable 应付款额 _fAgp_)  
amount receivable 应收款额 v4$/LUJZp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g=*jKSZ  
analysis 分析 &quY^j  
ancillary risk 附属风险 BZR{}Aj4pa  
annual account 周年帐目；周年帐目报表；年度决算；年结 RNg?o[S  
annual accounting date 年结日期 IqOg{# sm  
annual allowance 每年免税额；年积金；年度津贴；年津 2 $>DX\h  
annual balance 年度余额 z>x@o}#u\|  
annual disposable income 每年可动用收入 Nw;q
J58@  
annual estimates 周年预算 h2l;xt
 
annual fee 年费 dcz?5O_{,  
annual general meeting 周年大会 c9(3z0!F?  
annual growth rate 年增率；每年增长率 |,8z"g  
annual long-term supplement 长期个案每年补助金 .`or^`X3  
annual pensionable emolument 可供计算退休金的年薪 d2\!tJm  
annual report 年报 L/3A g* ]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z!p\=M,%  
annual return 周年报表；周年申报表；每年报税表格 bIQ,=EA1  
Annual Return Rules 《周年报表规则》 (In{GA7;  
annual review of consumer prices 每年消费物价回顾 z;OYPGvkw  
annual roll-forward basis 逐年延展方式 d{z[46>  
annual salary 年薪 ]#!uke Q  
annual statement 年度报表；年度决算表 WI8}_){ d  
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 WT *"V<Z  
annuitant 年金受益人 , X5.|9  
annuity 年金 @W,jy$U  
annuity contract 年金合约 @gUp9ZwtH  
annuity on human life 人寿年金 xtV+Le%  
antecedent debt 先前的债项 iFI74COam  
ante-dated cheque 倒填日期支票 t],a1I.gk  
anticipated expenditure 预期开支 C]^ Ep
  
anticipated net profit 预期纯利 bR\7j+*&  
anticipated revenue 预期收入 K)Y& I  
anti-inflation measure 反通货膨胀措施 86&M Zdv6  
anti-inflationary stance 反通货膨胀立场 rd < m:r  
apparent deficit 表面赤字 Pt]>AW;i  
apparent financial solvency 表面偿债能力 uvys>]+  
apparent partner 表面合伙人 ycA<l"  
application for personal assessment 个人入息课税申请书 \#sD`O  
application of fund 资金应用 qwTz7r  
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 @"w4R6l+*  
appointed actuary 委任精算师 GgO5
=|  
appointed auditor 委任核数师；委任审计师 h~dQ5%  
appointed trustee 委任的受托人 5Xy(za  
appointer 委任人 ' jciX]g  
apportioned pro rata 按比例分摊 K_Y-N!h  
apportionment 分配；分摊 qGk+4 yC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 So%X(, |  
apportionment formula 分摊方程式 UQVL)-Z  
apportionment of estate duty 遗产税的分摊 Ee>VA_ss  
appraisal 估价；评估 }\_.Mg^y  
appreciable growth 可观增长 U,GSWMI/K  
appreciable impact 显着影响 YAi-eL67l  
appreciable increase 可观增长 c:Ua\$)u3,  
appreciation 增值；升值 b,!C 8rJ  
appreciation against other currencies 相对其他货币升值 !-I,Dh-A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0uy'Py@2<  
appreciation tax 增值税 #G9 W65f  
appropriation 拨款；拨用；拨付 |x[I!I7.F  
appropriation account 拨款帐目 mh+T!v$[n)  
Appropriation Bill 拨款法案 aq,1'~8XR  
appropriation-in-aid system 补助拨款办法 %h.zkocM  
approved assets 核准资产 so))J`ca)  
approved basket stock 认可一篮子证券 ct+F\:e  
approved budget 核准预算 zLJ>)v$81  
approved charitable donation 认可慈善捐款  5"% .8P  
approved charitable institution 认可慈善机构 7lC$UQx8  
approved currency 核准货币；认可货币 Y,L`WeQY.  
approved estimates 核准预算 uWS]l[Ga  
approved estimates of expenditure 核准开支预算 A|b iO z
 
approved overseas insurer 核准海外保险人  3@Ndn  
approved overseas trust company 核准海外信托公司 ~E}kwF  
approved pooled investment fund 核准汇集投资基金 Sv=YI
 
approved provident fund scheme 认可公积金计划 7w )?s@CD  
approved provision 核准拨款 44CZl{
pt  
approved redeemable share 核准可赎回股份 HG"ZN)~  
approved regional stock 认可地区性证券 Y:*% [\R  
approved retirement scheme 认可退休金计划 A;cA|`b  
approved subordinated loan 核准附属贷款 :s)cTq|3  
arbitrage 套戥；套汇；套利 i?L=8+9f  
arbitrageur 套戥者；套汇者 KpN]9d   
arbitrary amount 临时款项 
b42%^E  
arrangement 措施；安排；协定 S2X@t>u-  
arrears 欠款  lKbWQ>  
arrears of pay 欠付薪酬 i0M6;W1T  
arrears of revenue 逾期未收税款；逾期未收的帐项 u%-]-:c  
articles of association 组织章程；组织细则；组织章程细则 Q0A4}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Y7GsL7I  
ascertainment of profit 确定利润 <Bo\a3Z  
"Asia Clear" “亚洲结算系统”