[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 F;ZLoG*U  
allotment notice 股份配售通知；配股通知 z_H2L"Z  
allotment of shares 股份分配 _+. t7q^  
allowable 可获宽免；免税的 sDF J  
allowable business loss 可扣除的营业亏损 Kzm_AHA)  
allowable expenses 可扣税的支出 ;e{2?}#8&  
allowance 免税额；津贴；备抵；准备金 h1Lp:@:|  
allowance for debts 债项的免税额 *p-Fn$7\n  
allowance for depreciation by wear and tear 耗损折旧免税额 [X I5Bu ~  
allowance for funeral expenses 殡殓费的免税额 <V,?!}V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ufJFS+?  
allowance for repairs and outgoings 修葺及支出方面的免税额 nqH^%/7)A@  
allowance to debtor 给债务人的津贴 0g+@WK6y  
alteration of capital 资本更改 :@/fy}!  
alternate trustee 候补受托人 8fN0"pymo  
amalgamation 合并 Vy9n3W"FB1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GWW@8GNI  
ambit of charges 征税范围；收费范围 4EpzCaEZ  
amended valuation 经修订的估值 Cam}:'a/`  
American Commodities Exchange 美国商品交易所 Y}Dp {  
American Express Bank Limited 美国运通银行 NqWHR~&  
American Stock Exchange 美国证券交易所 70NHU ;&N  
amortization 摊销 GBQb({  
amount due from banks 存放银行同业的款项 1_t Dp&UO  
amount due from banks abroad 存放海外银行同业的款项 =.%ZF]Oe+#  
amount due from holding companies 控股公司欠款 9,Mp/.T"\  
amount due from local banks 存放本港银行同业的款项 *HC8kD a%$  
amount due to banks 银行同业的存款 cU>&E*wD  
amount due to banks abroad 海外银行同业的存款 X+3)DE\2  
amount due to holding companies 控股公司存款 ~L1O\V i  
amount due to local banks 本港银行同业的存款 zm:=d>D..  
amount due to outport banks 外埠银行同业的存款 ^"
Y'zIL  
amount for note issue 发行纸币的款额 WY,t> 1c  
amount of bond 担保契据的款额 rNAu@B  
amount of consideration 代价款额 z bR.Lb  
amount of contribution 供款数额 <\8   
amount of indebtedness 负债款额 xsvs3y|  
amount of principal of the loan 贷款本金额 w?*KO?K  
amount of rates chargeable 应征差饷数额 |x4yPYBL  
amount of share capital 股本额 ~ /[Cgh0  
amount of sums assured 承保款额 V588Leb?  
amount of variation 变动幅度 D7.
P  
amount of vote 拨款数额 e.+)0)A-  
amount payable 应付款额 $P-m6  
amount receivable 应收款额 I Q L~I13  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I5A^/=bf&  
analysis 分析 ]~zJ
7I  
ancillary risk 附属风险 8.^U6xA  
annual account 周年帐目；周年帐目报表；年度决算；年结 z]YhQIU4n8  
annual accounting date 年结日期 :6/OU9f/R  
annual allowance 每年免税额；年积金；年度津贴；年津 9H}&Ri%  
annual balance 年度余额 >2:Sv1T  
annual disposable income 每年可动用收入 5
{a( +'  
annual estimates 周年预算 6'Zn
yWb  
annual fee 年费 +m.8*^  
annual general meeting 周年大会 <f6PULm  
annual growth rate 年增率；每年增长率 Ak1)  
annual long-term supplement 长期个案每年补助金 kn"x[{d  
annual pensionable emolument 可供计算退休金的年薪 ,OCTm%6e  
annual report 年报 |BkY"F7m9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?>8zU;Aj  
annual return 周年报表；周年申报表；每年报税表格 h6e$$-_  
Annual Return Rules 《周年报表规则》 ;5k|gW  
annual review of consumer prices 每年消费物价回顾 ,m?D\Pru  
annual roll-forward basis 逐年延展方式 -], ?kP  
annual salary 年薪 Q7
5^7Ga_  
annual statement 年度报表；年度决算表 ehusI-q  
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 weV#%6=5\  
annuitant 年金受益人 W~F/ZrT3A  
annuity 年金 1hyah.i]Y  
annuity contract 年金合约 uq%3;#[0  
annuity on human life 人寿年金 4Jr[8P0/A9  
antecedent debt 先前的债项 "V0:Lq  
ante-dated cheque 倒填日期支票 )JQQ4D  
anticipated expenditure 预期开支 cmU+VZ#pk  
anticipated net profit 预期纯利 emB D@r  
anticipated revenue 预期收入 *F* fH>?C#  
anti-inflation measure 反通货膨胀措施 T:">,*|  
anti-inflationary stance 反通货膨胀立场 bJF/d
aC5  
apparent deficit 表面赤字 BDRVT Y(s  
apparent financial solvency 表面偿债能力 "T%'Rp`j|  
apparent partner 表面合伙人 s~ZFVi-i  
application for personal assessment 个人入息课税申请书 Oc9>F\]_m  
application of fund 资金应用 2P_^@g  
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 eKz~viM'  
appointed actuary 委任精算师 SWsv,  
appointed auditor 委任核数师；委任审计师 %`'z^W  
appointed trustee 委任的受托人 FTnQqDuT  
appointer 委任人 1GE%5  
apportioned pro rata 按比例分摊 ].P(/~FS9  
apportionment 分配；分摊 >Mz|e(6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i;zGw.;Q  
apportionment formula 分摊方程式 (OcNC/9  
apportionment of estate duty 遗产税的分摊 !TL}~D:J  
appraisal 估价；评估 +4g%?5'  
appreciable growth 可观增长 doO Ap9%  
appreciable impact 显着影响 x5z4Yv^ m  
appreciable increase 可观增长 niEEm`"  
appreciation 增值；升值 P&3/nL$9N  
appreciation against other currencies 相对其他货币升值 m'(;uR`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s]vJUC,s  
appreciation tax 增值税 M|#5gKXd  
appropriation 拨款；拨用；拨付 nl9Cdi]o  
appropriation account 拨款帐目 (g /
X(3  
Appropriation Bill 拨款法案 UX'NJ1f  
appropriation-in-aid system 补助拨款办法 1R%`i'$/  
approved assets 核准资产 $:E}Nj]{&  
approved basket stock 认可一篮子证券 fk7Cf"[w  
approved budget 核准预算 EhPVK6@  
approved charitable donation 认可慈善捐款 I,<54?vS  
approved charitable institution 认可慈善机构 hJo^Wo  
approved currency 核准货币；认可货币 px}7If  
approved estimates 核准预算 k?/vy9  
approved estimates of expenditure 核准开支预算 QS [B  
approved overseas insurer 核准海外保险人 K

Ch  
approved overseas trust company 核准海外信托公司 EcU'*  
approved pooled investment fund 核准汇集投资基金
LbX6
p  
approved provident fund scheme 认可公积金计划 dHq )vs,L  
approved provision 核准拨款 T$^>Fiz{Se  
approved redeemable share 核准可赎回股份 7vpN6YP  
approved regional stock 认可地区性证券 b;J0'o^G|  
approved retirement scheme 认可退休金计划 n*m"L|:ff  
approved subordinated loan 核准附属贷款 5\w=(c9A  
arbitrage 套戥；套汇；套利 X`3vSCn  
arbitrageur 套戥者；套汇者 [Ql?Y$QB`4  
arbitrary amount 临时款项 : DMHezaU  
arrangement 措施；安排；协定 45)ogg2  
arrears 欠款 S $_Y
/x  
arrears of pay 欠付薪酬 =,d* {m~A  
arrears of revenue 逾期未收税款；逾期未收的帐项 s"=F^#  
articles of association 组织章程；组织细则；组织章程细则 `$V[;ld(mz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F!)M<8jL&9  
ascertainment of profit 确定利润 C^,4`OI  
"Asia Clear" “亚洲结算系统”