[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 aI'MVKwMk  
allotment notice 股份配售通知；配股通知 o$%I{}9x  
allotment of shares 股份分配 f+xhS,i
DR  
allowable 可获宽免；免税的 T}55ZpSC&  
allowable business loss 可扣除的营业亏损 , N`cH\  
allowable expenses 可扣税的支出 V9dJNt'Ui  
allowance 免税额；津贴；备抵；准备金 A0f98?j^  
allowance for debts 债项的免税额 _d`)N  
allowance for depreciation by wear and tear 耗损折旧免税额 %Xfy .v  
allowance for funeral expenses 殡殓费的免税额 lK0pr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lI*uF~ 'D  
allowance for repairs and outgoings 修葺及支出方面的免税额 z 7 s&7)a  
allowance to debtor 给债务人的津贴 nA)KRCi
 
alteration of capital 资本更改 bAVlL&^@|  
alternate trustee 候补受托人 h:3^FV&#  
amalgamation 合并 r-aCa/4y!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )@,zG(t5;  
ambit of charges 征税范围；收费范围  q0y#Y  
amended valuation 经修订的估值 dtDT^~  
American Commodities Exchange 美国商品交易所 2k]Jkd,E  
American Express Bank Limited 美国运通银行 s-"oT=  
American Stock Exchange 美国证券交易所 =(cfo_B@K  
amortization 摊销 E-?@9!2 &  
amount due from banks 存放银行同业的款项 } VDJ  
amount due from banks abroad 存放海外银行同业的款项 ^|j @' @L  
amount due from holding companies 控股公司欠款 ]qPrXuS/  
amount due from local banks 存放本港银行同业的款项 6 #m:=  
amount due to banks 银行同业的存款 __OH gp 1  
amount due to banks abroad 海外银行同业的存款 W0qn$H  
amount due to holding companies 控股公司存款 T}r}u w`  
amount due to local banks 本港银行同业的存款 (BG wBL  
amount due to outport banks 外埠银行同业的存款 X7Z=@d(
 
amount for note issue 发行纸币的款额 sG K7Uy  
amount of bond 担保契据的款额 59X'-fg,  
amount of consideration 代价款额 }*>xSb1  
amount of contribution 供款数额 n{8v^x  
amount of indebtedness 负债款额 V|`w/P9g4  
amount of principal of the loan 贷款本金额 t[=teB v<  
amount of rates chargeable 应征差饷数额 %SKJ#b  
amount of share capital 股本额 kl[Jt)"4@  
amount of sums assured 承保款额 |Zm'!-_  
amount of variation 变动幅度 <Dq7^,}#  
amount of vote 拨款数额 RJa1pYK  
amount payable 应付款额 c)B <
d#  
amount receivable 应收款额 mVVL[z2+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ';iLk[  
analysis 分析 Jnl#d0) -  
ancillary risk 附属风险 x4^*YZc$,  
annual account 周年帐目；周年帐目报表；年度决算；年结 %RD%AliO}K  
annual accounting date 年结日期 3`U^sr:[%  
annual allowance 每年免税额；年积金；年度津贴；年津 Zv^
n  
annual balance 年度余额 r[W Ir|r7  
annual disposable income 每年可动用收入 8Luw<Q  
annual estimates 周年预算
qx2M"uFJ  
annual fee 年费 *h4x`luJ  
annual general meeting 周年大会 >4iVVs  
annual growth rate 年增率；每年增长率 gv}J"anD  
annual long-term supplement 长期个案每年补助金 Q8?:L<
A  
annual pensionable emolument 可供计算退休金的年薪 Uxb>)36I  
annual report 年报 +5xk6RP   
Annual Report on the Consumer Price Index 《消费物价指数年报》 gq~6jf>  
annual return 周年报表；周年申报表；每年报税表格 rfHAz  
Annual Return Rules 《周年报表规则》 CEl9/"0s6  
annual review of consumer prices 每年消费物价回顾 &)Z]nNVb  
annual roll-forward basis 逐年延展方式 (!"&c* <  
annual salary 年薪 6H'W]T&  
annual statement 年度报表；年度决算表 'd |*n#Dqc  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 =QJI_veUG`  
annuitant 年金受益人 fA" VLQE  
annuity 年金 07 #e{   
annuity contract 年金合约 _]6n]koD,  
annuity on human life 人寿年金 8/BWe ;4  
antecedent debt 先前的债项 C<yjGtVD  
ante-dated cheque 倒填日期支票 vHM,_I{  
anticipated expenditure 预期开支 Q1^kU0M}  
anticipated net profit 预期纯利 #Zj3SfU~`  
anticipated revenue 预期收入
e763yd  
anti-inflation measure 反通货膨胀措施 (pT7m  
anti-inflationary stance 反通货膨胀立场 2e|m3  
apparent deficit 表面赤字 AEE&{_[S  
apparent financial solvency 表面偿债能力 +XoY@|Djd  
apparent partner 表面合伙人 TS49{^d$  
application for personal assessment 个人入息课税申请书 )=5
,S~IT  
application of fund 资金应用 ^j *H  
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 0.z\YTZ9  
appointed actuary 委任精算师 D V=xqC6}  
appointed auditor 委任核数师；委任审计师 N"-U)d-.  
appointed trustee 委任的受托人 s~g0VNu Y  
appointer 委任人 7(plHW|  
apportioned pro rata 按比例分摊 DTo P|P  
apportionment 分配；分摊 (Q[(]dfc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vNSeNS@jxC  
apportionment formula 分摊方程式 D]NJ^.X  
apportionment of estate duty 遗产税的分摊 5h@5.-}  
appraisal 估价；评估 L.Tu7+M4  
appreciable growth 可观增长 4H_Q
Q6  
appreciable impact 显着影响 |}D5q| d@n  
appreciable increase 可观增长 'h3yxf}\  
appreciation 增值；升值 -n~%v0D8c  
appreciation against other currencies 相对其他货币升值 :]uz0s`>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :)DvZxHE@  
appreciation tax 增值税 BI:O?!:9)  
appropriation 拨款；拨用；拨付 Y^-D'2P]P  
appropriation account 拨款帐目 |<!xD iB  
Appropriation Bill 拨款法案 xV>sc;PEb  
appropriation-in-aid system 补助拨款办法 xM2UwTpW  
approved assets 核准资产 QQ\\:]iM  
approved basket stock 认可一篮子证券 UoOxGo  
approved budget 核准预算 }I I)<g'  
approved charitable donation 认可慈善捐款 BXa.XZ<n(  
approved charitable institution 认可慈善机构 8[L]w^  
approved currency 核准货币；认可货币 Tu&W7aoX5  
approved estimates 核准预算 o@uZU4MM  
approved estimates of expenditure 核准开支预算 qc"PTv0q  
approved overseas insurer 核准海外保险人 wuKr9W9Xa  
approved overseas trust company 核准海外信托公司 \%Lj !\  
approved pooled investment fund 核准汇集投资基金 PaZd^0'!Z  
approved provident fund scheme 认可公积金计划 bBgy L
yg  
approved provision 核准拨款 4b 1a?  
approved redeemable share 核准可赎回股份 5 [X,?  
approved regional stock 认可地区性证券 bEB9J- Q  
approved retirement scheme 认可退休金计划 8Az|SJ<  
approved subordinated loan 核准附属贷款 rbc7CPq_^  
arbitrage 套戥；套汇；套利 -7(,*1Tk  
arbitrageur 套戥者；套汇者 6!Uk c'r  
arbitrary amount 临时款项 i#:M2&twE  
arrangement 措施；安排；协定 .tA=5QY,  
arrears 欠款  EnP>  
arrears of pay 欠付薪酬 jQ3&4>gj  
arrears of revenue 逾期未收税款；逾期未收的帐项 3,)[Q?nKD  
articles of association 组织章程；组织细则；组织章程细则 ~ugH2jiB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 
VU;98  
ascertainment of profit 确定利润 {Lugdf'  
"Asia Clear" “亚洲结算系统”