[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 -or^mNB_z  
allotment notice 股份配售通知；配股通知 I,:R~^qJ8v  
allotment of shares 股份分配 ?y@RE  
allowable 可获宽免；免税的 hpqM fz1  
allowable business loss 可扣除的营业亏损 .[E"Kb}=  
allowable expenses 可扣税的支出 45u\v2,C3  
allowance 免税额；津贴；备抵；准备金 $\DOy&e  
allowance for debts 债项的免税额 z DP  
allowance for depreciation by wear and tear 耗损折旧免税额 n]N+  
allowance for funeral expenses 殡殓费的免税额 .5;X d?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @"\j]ZEnY  
allowance for repairs and outgoings 修葺及支出方面的免税额 I\BcG(hlJ  
allowance to debtor 给债务人的津贴 NiCH$+c\  
alteration of capital 资本更改 y$]gmg  
alternate trustee 候补受托人 JE<zQf(&  
amalgamation 合并 [CBhipoc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h#o3qY  
ambit of charges 征税范围；收费范围 nJvDkh#h1  
amended valuation 经修订的估值 !&3iZQGWv  
American Commodities Exchange 美国商品交易所 3y9K'  
American Express Bank Limited 美国运通银行 B4<W%lm  
American Stock Exchange 美国证券交易所 cNX0.7Ls  
amortization 摊销 >|"mhNF  
amount due from banks 存放银行同业的款项 eu]t.Co[X  
amount due from banks abroad 存放海外银行同业的款项 Q UQ"2oC  
amount due from holding companies 控股公司欠款 Ls<.&3X2  
amount due from local banks 存放本港银行同业的款项 :< )"G&  
amount due to banks 银行同业的存款 lR^OS*v  
amount due to banks abroad 海外银行同业的存款 X/ \5j   
amount due to holding companies 控股公司存款 rl\$a2_+  
amount due to local banks 本港银行同业的存款 |b@H]c;"  
amount due to outport banks 外埠银行同业的存款 3N'fHy  
amount for note issue 发行纸币的款额 }SdI _sLe  
amount of bond 担保契据的款额 ,<^7~d{{3m  
amount of consideration 代价款额 n>_EEw2/  
amount of contribution 供款数额 HOn,c@.9Y  
amount of indebtedness 负债款额 ,Tb~+z|-[  
amount of principal of the loan 贷款本金额 M<A*{@4$w&  
amount of rates chargeable 应征差饷数额 \,w*K'B_Y  
amount of share capital 股本额 PFqc
_!Pm  
amount of sums assured 承保款额 cmzu @zq  
amount of variation 变动幅度 ] kN<N0;\d  
amount of vote 拨款数额 W;Rx(o>  
amount payable 应付款额 |NbF3 fD  
amount receivable 应收款额 GJUorj&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CDy *8<-&  
analysis 分析 an4^(SY  
ancillary risk 附属风险 6N{Vcfq  
annual account 周年帐目；周年帐目报表；年度决算；年结 X`[P11`  
annual accounting date 年结日期 .%.kEJh`  
annual allowance 每年免税额；年积金；年度津贴；年津 t8"*jt  
annual balance 年度余额 aKLA_-
E  
annual disposable income 每年可动用收入 UN~dzA~V  
annual estimates 周年预算 !J5k?J&{=  
annual fee 年费 r((2.,\Z  
annual general meeting 周年大会 ,&DK*LT8U  
annual growth rate 年增率；每年增长率 aUdbN&G  
annual long-term supplement 长期个案每年补助金 NZJ:@J=-  
annual pensionable emolument 可供计算退休金的年薪 j.3#rxq  
annual report 年报 5/v,|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d},IQ,Az:Z  
annual return 周年报表；周年申报表；每年报税表格 Vv
th,  
Annual Return Rules 《周年报表规则》 h\oAW?^  
annual review of consumer prices 每年消费物价回顾 ~wMdk9RQ  
annual roll-forward basis 逐年延展方式 ]x8_f6;D  
annual salary 年薪 4(VVEe  
annual statement 年度报表；年度决算表 h>'9-j6B  
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 .4M8  
annuitant 年金受益人 *wgHa6?+7  
annuity 年金 \m3'4#  
annuity contract 年金合约 E%eTjvvxus  
annuity on human life 人寿年金 61Z#;2]  
antecedent debt 先前的债项 e}x}
Fj</(  
ante-dated cheque 倒填日期支票 (x p<@-  
anticipated expenditure 预期开支 xiu?BP?V  
anticipated net profit 预期纯利 7}r!&Eb  
anticipated revenue 预期收入 K[wOK  
anti-inflation measure 反通货膨胀措施 4G:I VK9  
anti-inflationary stance 反通货膨胀立场 bYuQ"K A$  
apparent deficit 表面赤字 QT1(= wK3  
apparent financial solvency 表面偿债能力 U~~Y'R\NU  
apparent partner 表面合伙人 yIm@m[B;  
application for personal assessment 个人入息课税申请书 6GxQ<  
application of fund 资金应用 R^}}-Dvr  
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 O
*hd@2hd  
appointed actuary 委任精算师 3)F9:Tzw1  
appointed auditor 委任核数师；委任审计师 s6#@S4^=\  
appointed trustee 委任的受托人 h'i8
o>7  
appointer 委任人 g/)$-Z)Nu  
apportioned pro rata 按比例分摊 jlmP1b9  
apportionment 分配；分摊 5yvaY "B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M*DFtp<  
apportionment formula 分摊方程式 \JJ
>y  
apportionment of estate duty 遗产税的分摊 2v!ucd}  
appraisal 估价；评估 {U$qxC]M  
appreciable growth 可观增长 @S/PB[%S  
appreciable impact 显着影响 'C l}IDF  
appreciable increase 可观增长 }E01B_T9z  
appreciation 增值；升值 f@ &?K<  
appreciation against other currencies 相对其他货币升值 w#?@ulr]d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .U8Se+;  
appreciation tax 增值税 JvA6kw,  
appropriation 拨款；拨用；拨付 . g CC$  
appropriation account 拨款帐目 '64&'.{#>r  
Appropriation Bill 拨款法案 -{Lc?=  
appropriation-in-aid system 补助拨款办法 br!:g]Vh  
approved assets 核准资产 sUaUZO2V  
approved basket stock 认可一篮子证券 ?
e? mg  
approved budget 核准预算 VZOf|o  
approved charitable donation 认可慈善捐款 oD yrf"dl  
approved charitable institution 认可慈善机构 J 4$^Hr  
approved currency 核准货币；认可货币 3pxm0|  
approved estimates 核准预算 V:M$
-6jv  
approved estimates of expenditure 核准开支预算 ^*;{Uj+O~Y  
approved overseas insurer 核准海外保险人 5:jbd:o  
approved overseas trust company 核准海外信托公司 V}1D1.@  
approved pooled investment fund 核准汇集投资基金 !B=Oc!e=K  
approved provident fund scheme 认可公积金计划 Yp8~wdm  
approved provision 核准拨款 oB 9t&yM  
approved redeemable share 核准可赎回股份 jTNfGu0x  
approved regional stock 认可地区性证券 aBPaC=g{HO  
approved retirement scheme 认可退休金计划 ]J^9iDTTA  
approved subordinated loan 核准附属贷款 +/A`\9QT  
arbitrage 套戥；套汇；套利 )4d)G5{  
arbitrageur 套戥者；套汇者 3Lxk7D>0c  
arbitrary amount 临时款项 O[p;IG
`  
arrangement 措施；安排；协定 B]PTe~n^  
arrears 欠款 `={s*^Ta  
arrears of pay 欠付薪酬 '4PAH2&n  
arrears of revenue 逾期未收税款；逾期未收的帐项 'q
TMY*  
articles of association 组织章程；组织细则；组织章程细则 fvajNP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MC.,n$O}6  
ascertainment of profit 确定利润 # 1MEmt  
"Asia Clear" “亚洲结算系统”