[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 tM?I()Y&P  
allotment notice 股份配售通知；配股通知 v#AO\zYKd  
allotment of shares 股份分配 c,u$tnE)  
allowable 可获宽免；免税的 5qODS_Eq  
allowable business loss 可扣除的营业亏损 5p>]zij>  
allowable expenses 可扣税的支出 !&`7  
allowance 免税额；津贴；备抵；准备金 N;Gf,pE  
allowance for debts 债项的免税额 !Vod0j">  
allowance for depreciation by wear and tear 耗损折旧免税额 1{uDHB  
allowance for funeral expenses 殡殓费的免税额 A~~|X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iM-hWhU  
allowance for repairs and outgoings 修葺及支出方面的免税额 >f9]Nj  
allowance to debtor 给债务人的津贴 kH
(3  
alteration of capital 资本更改 ph$&f0A6Xc  
alternate trustee 候补受托人 <?`e9o  
amalgamation 合并 S+\Mt+o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >5z`SZf  
ambit of charges 征税范围；收费范围 %/,Uk+3p  
amended valuation 经修订的估值 -QHzf&D?  
American Commodities Exchange 美国商品交易所 -iZjs  
American Express Bank Limited 美国运通银行 W3{5Do.h  
American Stock Exchange 美国证券交易所 )8A=yrTIT  
amortization 摊销 u BW  
amount due from banks 存放银行同业的款项 66y,{t
  
amount due from banks abroad 存放海外银行同业的款项 R/KWl^oNj  
amount due from holding companies 控股公司欠款 =_~'G^`tu  
amount due from local banks 存放本港银行同业的款项 ]MH \3g;   
amount due to banks 银行同业的存款 TlZlE^EE<  
amount due to banks abroad 海外银行同业的存款 ;lPhSkD  
amount due to holding companies 控股公司存款 CEJG=*3  
amount due to local banks 本港银行同业的存款 uS+b* :  
amount due to outport banks 外埠银行同业的存款 ~TmHnAz  
amount for note issue 发行纸币的款额 cqU/Y_%l'  
amount of bond 担保契据的款额 K|' ]Hje\  
amount of consideration 代价款额
98%a)s)(a  
amount of contribution 供款数额 hE3jb.s( >  
amount of indebtedness 负债款额 w}KcLa
I  
amount of principal of the loan 贷款本金额 &wWGZ~T  
amount of rates chargeable 应征差饷数额 XS~w_J#q  
amount of share capital 股本额 [}g5Z=l  
amount of sums assured 承保款额 #JT%]!  
amount of variation 变动幅度
'2B0D|r"a  
amount of vote 拨款数额 7}HA_@[  
amount payable 应付款额 ,Y/ >*,J  
amount receivable 应收款额 <PA$hTYM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y&Nv>o_}5  
analysis 分析 %4g4 C#  
ancillary risk 附属风险 }t{^*(  
annual account 周年帐目；周年帐目报表；年度决算；年结 9bYHb'70  
annual accounting date 年结日期 O9 r44ww  
annual allowance 每年免税额；年积金；年度津贴；年津 |HIA[.q  
annual balance 年度余额 53#5p;k  
annual disposable income 每年可动用收入 _3?xIT  
annual estimates 周年预算 cN(QTbyl6Q  
annual fee 年费 91'^--N  
annual general meeting 周年大会 >L3p qK   
annual growth rate 年增率；每年增长率 =>TtX@Q{  
annual long-term supplement 长期个案每年补助金 2FtEt+A+'  
annual pensionable emolument 可供计算退休金的年薪 NxRiE e#m  
annual report 年报 U%6lYna{M#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A}+r;Y8[h  
annual return 周年报表；周年申报表；每年报税表格 ]5M Rp7  
Annual Return Rules 《周年报表规则》 (?=(eo<N  
annual review of consumer prices 每年消费物价回顾 lJpv
 
annual roll-forward basis 逐年延展方式 R(#;yn  
annual salary 年薪 k$m
X81  
annual statement 年度报表；年度决算表 l%V}'6T  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5 BG&r*U  
annuitant 年金受益人 (W6\%H2u  
annuity 年金 J~ rC  
annuity contract 年金合约 #k]0[;1os  
annuity on human life 人寿年金 gnK!"! nL  
antecedent debt 先前的债项 yD'h5)yu  
ante-dated cheque 倒填日期支票 nK; rEL  
anticipated expenditure 预期开支 'Z%aBCM  
anticipated net profit 预期纯利 gM:o P.  
anticipated revenue 预期收入 z^a?t<+  
anti-inflation measure 反通货膨胀措施 @MVZy  
anti-inflationary stance 反通货膨胀立场 `o-<,  
apparent deficit 表面赤字 57%cN- v*  
apparent financial solvency 表面偿债能力 uy28=BE  
apparent partner 表面合伙人 %=>x
zP(z  
application for personal assessment 个人入息课税申请书 Z%d4V<fn  
application of fund 资金应用 Q9 ",  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 zm.sX~j  
appointed actuary 委任精算师 7"
U,N;y  
appointed auditor 委任核数师；委任审计师 ijS
YQ  
appointed trustee 委任的受托人 u+I3VK_)  
appointer 委任人 0pG(+fN_9  
apportioned pro rata 按比例分摊 &cejy>K  
apportionment 分配；分摊 %6?}gc_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aPMM:RP`  
apportionment formula 分摊方程式 jYx(  
apportionment of estate duty 遗产税的分摊 %zVv3p:  
appraisal 估价；评估 (8/xSOZ[  
appreciable growth 可观增长 m$j;FKz+|  
appreciable impact 显着影响 Q|r1.  
appreciable increase 可观增长 D*b|(Oi  
appreciation 增值；升值 >sY+Y22U  
appreciation against other currencies 相对其他货币升值 3hjwwLKG$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vK/Z9wR*05  
appreciation tax 增值税 a];i4lt(c  
appropriation 拨款；拨用；拨付 6XqO'G  
appropriation account 拨款帐目 ;\0RXirk  
Appropriation Bill 拨款法案 @AyW9!vV;3  
appropriation-in-aid system 补助拨款办法 q&x#S
_!  
approved assets 核准资产 0{uX2h  
approved basket stock 认可一篮子证券 5Uz(Bi  
approved budget 核准预算 NV~i4R*#  
approved charitable donation 认可慈善捐款 ?NeB_<dLa`  
approved charitable institution 认可慈善机构 Unk+@$E&  
approved currency 核准货币；认可货币 "Vy\-^  
approved estimates 核准预算 !I$RE?7eY  
approved estimates of expenditure 核准开支预算 g#NUo/  
approved overseas insurer 核准海外保险人 x/v+7Pt_  
approved overseas trust company 核准海外信托公司 _JB3+0@  
approved pooled investment fund 核准汇集投资基金 8`<Gp
lO  
approved provident fund scheme 认可公积金计划 [#H8Mb+7  
approved provision 核准拨款 e u/S p3@v  
approved redeemable share 核准可赎回股份 _3JTHf<+  
approved regional stock 认可地区性证券 l0)6[yXK  
approved retirement scheme 认可退休金计划 C*zdHzMj  
approved subordinated loan 核准附属贷款 gDIB'Y  
arbitrage 套戥；套汇；套利 I<f M8t.Y>  
arbitrageur 套戥者；套汇者 3_:k12%p  
arbitrary amount 临时款项 3"R ZiOyv  
arrangement 措施；安排；协定 ,]'!2?  
arrears 欠款 (.)s =  
arrears of pay 欠付薪酬 Cl=ExpX/O  
arrears of revenue 逾期未收税款；逾期未收的帐项 \|s/_35(  
articles of association 组织章程；组织细则；组织章程细则 P]^] T}5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "=O)2}  
ascertainment of profit 确定利润 R'U(]&e.j  
"Asia Clear" “亚洲结算系统”