[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 3\Xk)a_  
allotment notice 股份配售通知；配股通知 12#yHsk  
allotment of shares 股份分配 9<rs3 84  
allowable 可获宽免；免税的 u|wl;+.  
allowable business loss 可扣除的营业亏损 T^^7@\vDI  
allowable expenses 可扣税的支出  t }4  
allowance 免税额；津贴；备抵；准备金 Wy-_}wqHg  
allowance for debts 债项的免税额 4Mg%}/cC  
allowance for depreciation by wear and tear 耗损折旧免税额 O8#]7\)  
allowance for funeral expenses 殡殓费的免税额 uSXnf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [O\)R[J  
allowance for repairs and outgoings 修葺及支出方面的免税额 !4cCq_  
allowance to debtor 给债务人的津贴 vUbgSI  
alteration of capital 资本更改 G!VEV3zT  
alternate trustee 候补受托人 '~ 
B2[  
amalgamation 合并 W[I[Xg&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r(wf>w3  
ambit of charges 征税范围；收费范围 [H\0 '  
amended valuation 经修订的估值 Yz2N(g[  
American Commodities Exchange 美国商品交易所 jjH2!R]^>  
American Express Bank Limited 美国运通银行 yH:p*|%:  
American Stock Exchange 美国证券交易所 0B1nk!F  
amortization 摊销 k+[oYd  
amount due from banks 存放银行同业的款项 c86?-u')  
amount due from banks abroad 存放海外银行同业的款项 x$jLB&+ICz  
amount due from holding companies 控股公司欠款 DW,ERQ^  
amount due from local banks 存放本港银行同业的款项 H5d@TB,`  
amount due to banks 银行同业的存款 O6$,J12l  
amount due to banks abroad 海外银行同业的存款 , SUx!o  
amount due to holding companies 控股公司存款 \h[*oeh  
amount due to local banks 本港银行同业的存款 c[,Rhf  
amount due to outport banks 外埠银行同业的存款 Ge=6l0  
amount for note issue 发行纸币的款额 3-{WFnA  
amount of bond 担保契据的款额 5xKod0bA  
amount of consideration 代价款额 eptw)S-j  
amount of contribution 供款数额 PSAEW.L  
amount of indebtedness 负债款额 :KC]1_zqR  
amount of principal of the loan 贷款本金额 8)iI=,T*  
amount of rates chargeable 应征差饷数额 93Gj#Mk  
amount of share capital 股本额 [H!do$[>  
amount of sums assured 承保款额 /Cwwz  
amount of variation 变动幅度 1Bs t|  
amount of vote 拨款数额 ghW`xm87  
amount payable 应付款额 b"o\-iUioe  
amount receivable 应收款额 v" #8^q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J0bcW25  
analysis 分析 lrkgsv6  
ancillary risk 附属风险 }Uj-R3]}K  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~ ~WY?I-  
annual accounting date 年结日期 n=DmdQ}  
annual allowance 每年免税额；年积金；年度津贴；年津 g}6M+QNj  
annual balance 年度余额 GZ5DI+3  
annual disposable income 每年可动用收入 {gEz;:!):  
annual estimates 周年预算 c'?EI EP  
annual fee 年费 4+>~Ui_#  
annual general meeting 周年大会 6&i])iH  
annual growth rate 年增率；每年增长率 Qg1kF^=  
annual long-term supplement 长期个案每年补助金 c<q33dZ!*  
annual pensionable emolument 可供计算退休金的年薪 oEZhKVyc.y  
annual report 年报 ^Hf?["m^@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3`3my=  
annual return 周年报表；周年申报表；每年报税表格 mV}8s]29  
Annual Return Rules 《周年报表规则》 _W Hi<
,-  
annual review of consumer prices 每年消费物价回顾 sjLm-pn3  
annual roll-forward basis 逐年延展方式 X/%!p<}:'  
annual salary 年薪 w=nS*Qy2  
annual statement 年度报表；年度决算表 v8\_6}*I  
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 M?sTz@tqq  
annuitant 年金受益人 \ D>!&  
annuity 年金 \qW^AD(it<  
annuity contract 年金合约 yHf^6|$8  
annuity on human life 人寿年金 S_AN.8T  
antecedent debt 先前的债项 ae0Mf0<#)  
ante-dated cheque 倒填日期支票 ] -C*d$z  
anticipated expenditure 预期开支 OWr\$lm@z$  
anticipated net profit 预期纯利 @GweNo`p7  
anticipated revenue 预期收入 66WJ=?JV  
anti-inflation measure 反通货膨胀措施 ~ r})&`5  
anti-inflationary stance 反通货膨胀立场 ;l `(1Q/  
apparent deficit 表面赤字 Y2uy@j*N  
apparent financial solvency 表面偿债能力 .db:mSrL  
apparent partner 表面合伙人 Xa'b@*o&  
application for personal assessment 个人入息课税申请书 ^Kl<<pUaV
 
application of fund 资金应用 |1!OwQax  
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 T-s[na(/L  
appointed actuary 委任精算师 ?*q-u9s9  
appointed auditor 委任核数师；委任审计师 _!Z}HCk  
appointed trustee 委任的受托人 gi_f8RP=2a  
appointer 委任人 e9k$5ps  
apportioned pro rata 按比例分摊 8v^AVg  
apportionment 分配；分摊 Ql}#mC.>/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  GVu-<R  
apportionment formula 分摊方程式 0LHge7482  
apportionment of estate duty 遗产税的分摊 SrdCLT8  
appraisal 估价；评估 Y!u">M#@  
appreciable growth 可观增长 .zW.IM}Z  
appreciable impact 显着影响 1TN+pmc}@  
appreciable increase 可观增长 Rh@UxNy\,  
appreciation 增值；升值 7S_"h*Ud  
appreciation against other currencies 相对其他货币升值 IQ~EL';<w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >I/~)B`jhE  
appreciation tax 增值税 1OK~*=/4  
appropriation 拨款；拨用；拨付 a\MJh+K  
appropriation account 拨款帐目 CfOhk  
Appropriation Bill 拨款法案 9
M[   
appropriation-in-aid system 补助拨款办法 L_zB/(h  
approved assets 核准资产 ))6iVgSE$  
approved basket stock 认可一篮子证券 n5#9o},oK  
approved budget 核准预算 t<p4H
^  
approved charitable donation 认可慈善捐款 
>o"0QD  
approved charitable institution 认可慈善机构 V8%( h[  
approved currency 核准货币；认可货币 kkT=g^D9j  
approved estimates 核准预算 I'R|B\  
approved estimates of expenditure 核准开支预算 <;Td8T;  
approved overseas insurer 核准海外保险人 n3hlo@gYW  
approved overseas trust company 核准海外信托公司 2DBFY1[Pk  
approved pooled investment fund 核准汇集投资基金 }f] 
~
{^  
approved provident fund scheme 认可公积金计划 8;,(D#p  
approved provision 核准拨款 F B&l|#e  
approved redeemable share 核准可赎回股份 "? 5@j/ e`  
approved regional stock 认可地区性证券 Eo<N  
approved retirement scheme 认可退休金计划 {`% q0Nr  
approved subordinated loan 核准附属贷款 VpM(}QHd  
arbitrage 套戥；套汇；套利 N?s5h?  
arbitrageur 套戥者；套汇者 u9}LvQh_6,  
arbitrary amount 临时款项 VsRdZ4  
arrangement 措施；安排；协定 5[+E?4,&  
arrears 欠款 A$J?-  
arrears of pay 欠付薪酬 2cJ3b 0Xx  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y]}>he1/ 5  
articles of association 组织章程；组织细则；组织章程细则 _7-P8"m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &,=t2_n  
ascertainment of profit 确定利润 o2riy'~  
"Asia Clear" “亚洲结算系统”