[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 `o)rAD^e  
allotment notice 股份配售通知；配股通知 MCjf$pZN]  
allotment of shares 股份分配 I?EtU/AD  
allowable 可获宽免；免税的 \l"1Io=  
allowable business loss 可扣除的营业亏损 O#sDZ.EL  
allowable expenses 可扣税的支出 edx-R-Dc-1  
allowance 免税额；津贴；备抵；准备金 pa`"f&JO  
allowance for debts 债项的免税额 q`{crY30  
allowance for depreciation by wear and tear 耗损折旧免税额 AKzhal!  
allowance for funeral expenses 殡殓费的免税额 DUF fk6#X}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~K&ko8  
allowance for repairs and outgoings 修葺及支出方面的免税额 _2R;@[f2  
allowance to debtor 给债务人的津贴 ~$Xz~#~  
alteration of capital 资本更改 PsjSL8]  
alternate trustee 候补受托人 xi %u)p  
amalgamation 合并 nc uqo'r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JS1$l+1  
ambit of charges 征税范围；收费范围 2I3MV:5  
amended valuation 经修订的估值 jhr:QS/9  
American Commodities Exchange 美国商品交易所 WA\ P`'lg  
American Express Bank Limited 美国运通银行 LK-2e$1  
American Stock Exchange 美国证券交易所 ]N!8U_U3  
amortization 摊销 mG*[5?=r  
amount due from banks 存放银行同业的款项 ?h2!Z{[0b  
amount due from banks abroad 存放海外银行同业的款项 7y""#-}V[r  
amount due from holding companies 控股公司欠款 5 <X.1T1  
amount due from local banks 存放本港银行同业的款项 >TK:&V  
amount due to banks 银行同业的存款 K-cRNt  
amount due to banks abroad 海外银行同业的存款 u!S^lV@  
amount due to holding companies 控股公司存款 2_'{f1bVxz  
amount due to local banks 本港银行同业的存款 :7
0[zo7n'  
amount due to outport banks 外埠银行同业的存款 {ZP0%M D  
amount for note issue 发行纸币的款额 _lcx?IV  
amount of bond 担保契据的款额 p6VS<L  
amount of consideration 代价款额 b=amd*  
amount of contribution 供款数额 Ha>Hb`  
amount of indebtedness 负债款额 {ss^L  
amount of principal of the loan 贷款本金额 ]q~_  
amount of rates chargeable 应征差饷数额 H
RS^91aK  
amount of share capital 股本额 }TI"j{(QJ  
amount of sums assured 承保款额 Lq: !?)I  
amount of variation 变动幅度 f*)8bZDD  
amount of vote 拨款数额
6jyS]($q  
amount payable 应付款额 JVy-Y  
amount receivable 应收款额 1U[Q)(P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %#kml{I   
analysis 分析 us%dw&   
ancillary risk 附属风险 v50w}w'  
annual account 周年帐目；周年帐目报表；年度决算；年结 u*u3<YQ  
annual accounting date 年结日期 #X1iig+  
annual allowance 每年免税额；年积金；年度津贴；年津 ]06orBV  
annual balance 年度余额 rWsUWA T*  
annual disposable income 每年可动用收入 %P@V7n  
annual estimates 周年预算 )nE=H,U?y  
annual fee 年费 2%o@?Rp  
annual general meeting 周年大会 ;7=pNK  
annual growth rate 年增率；每年增长率 +||y/}1  
annual long-term supplement 长期个案每年补助金 QfPsF@+-`7  
annual pensionable emolument 可供计算退休金的年薪 H%y!lR{c^D  
annual report 年报 X0G6Wp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .xG3`YH  
annual return 周年报表；周年申报表；每年报税表格 Lmh4e zrdH  
Annual Return Rules 《周年报表规则》 LG uK@^  
annual review of consumer prices 每年消费物价回顾 noI>Fw<V  
annual roll-forward basis 逐年延展方式 gkkT<hEV=  
annual salary 年薪 K X0{dizZ  
annual statement 年度报表；年度决算表 Dfz3\|LJ  
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 9vX~gh{]~  
annuitant 年金受益人 1j4tR#L  
annuity 年金 "L ,)4v/J  
annuity contract 年金合约 rx[l7F q  
annuity on human life 人寿年金 FL
f< gz  
antecedent debt 先前的债项 a
t<N?r  
ante-dated cheque 倒填日期支票 .:dy d  
anticipated expenditure 预期开支 X0\O3l*j  
anticipated net profit 预期纯利 <cig^B{nX  
anticipated revenue 预期收入 ^/c v
8M=  
anti-inflation measure 反通货膨胀措施 my1FW,3  
anti-inflationary stance 反通货膨胀立场 pb8sx1 .j;  
apparent deficit 表面赤字 #POVu|Y;h  
apparent financial solvency 表面偿债能力 _`|te|ccF  
apparent partner 表面合伙人 e97Ll=>  
application for personal assessment 个人入息课税申请书 =Pj+^+UM  
application of fund 资金应用 '\g-z  
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 4zo^ b0v  
appointed actuary 委任精算师 Pk{eGG<F$  
appointed auditor 委任核数师；委任审计师 `_;sT8  
appointed trustee 委任的受托人 };/;L[,G  
appointer 委任人 ,/%@:Fh4  
apportioned pro rata 按比例分摊 XWd;-% `<  
apportionment 分配；分摊 r~2 >_LK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,ICn]P dz@  
apportionment formula 分摊方程式 tRC*@>I$  
apportionment of estate duty 遗产税的分摊 Hs6?4cgj  
appraisal 估价；评估 )/87<Y;o  
appreciable growth 可观增长 ^mp#7OL  
appreciable impact 显着影响 M0) q  
appreciable increase 可观增长 Xg4iH5!E  
appreciation 增值；升值 :o"9x,  
appreciation against other currencies 相对其他货币升值 xa"8"8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (gHCu  
appreciation tax 增值税 Nv[MU@Tv  
appropriation 拨款；拨用；拨付 WWBm*?U  
appropriation account 拨款帐目 Acix`-<  
Appropriation Bill 拨款法案
.m gm1zz  
appropriation-in-aid system 补助拨款办法 `xXpP"*o}  
approved assets 核准资产 `W=3_  
approved basket stock 认可一篮子证券 n5qg6(Tl]  
approved budget 核准预算 y]U]b G{  
approved charitable donation 认可慈善捐款 U\'HB.P \  
approved charitable institution 认可慈善机构 VY1&YR}Y  
approved currency 核准货币；认可货币 yw@kh^L  
approved estimates 核准预算 _Jt  
approved estimates of expenditure 核准开支预算 -ZVCb@%  
approved overseas insurer 核准海外保险人 ' pN[H\Ia  
approved overseas trust company 核准海外信托公司 OL%K AEnD  
approved pooled investment fund 核准汇集投资基金 P$7i>(?(  
approved provident fund scheme 认可公积金计划
R`HC EX)  
approved provision 核准拨款 N e<D'-  
approved redeemable share 核准可赎回股份 d Y
liC  
approved regional stock 认可地区性证券 tEam6xNf,  
approved retirement scheme 认可退休金计划 DWwPid} "  
approved subordinated loan 核准附属贷款 jL6ZHEi#d7  
arbitrage 套戥；套汇；套利 >.=v*\P  
arbitrageur 套戥者；套汇者 je#OV,uHM  
arbitrary amount 临时款项 !'qY  
arrangement 措施；安排；协定 h<0&|s*a)  
arrears 欠款 ,wYA_1$$H  
arrears of pay 欠付薪酬 , 'Sj:l  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y#<>N-X|kA  
articles of association 组织章程；组织细则；组织章程细则 ou\M}C`E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G4;5$YGG  
ascertainment of profit 确定利润 Rt+ak}  
"Asia Clear" “亚洲结算系统”