[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 qv2!grp]*W  
allotment notice 股份配售通知；配股通知 mqtg[~dNc  
allotment of shares 股份分配 0HeD{TH\  
allowable 可获宽免；免税的 *A}WP_Z Q  
allowable business loss 可扣除的营业亏损 e79KbLV  
allowable expenses 可扣税的支出 0JyVNuHn  
allowance 免税额；津贴；备抵；准备金 w`HI]{hE~N  
allowance for debts 债项的免税额 |}&RXD  
allowance for depreciation by wear and tear 耗损折旧免税额 f>9s!Hpu_  
allowance for funeral expenses 殡殓费的免税额 Ww3wsyx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 VRng=,  
allowance for repairs and outgoings 修葺及支出方面的免税额 TV59(bG.2  
allowance to debtor 给债务人的津贴 F3U`ueP  
alteration of capital 资本更改 Fz q41jiS  
alternate trustee 候补受托人 qi
[Z,&  
amalgamation 合并 p]G3)s@>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?}p:J{  
ambit of charges 征税范围；收费范围 b{M7w  
amended valuation 经修订的估值 c "=N  
American Commodities Exchange 美国商品交易所 `8_z!)  
American Express Bank Limited 美国运通银行 afEF]i  
American Stock Exchange 美国证券交易所 NaUr!s  
amortization 摊销 63WS7s"  
amount due from banks 存放银行同业的款项 Of}|ib^t  
amount due from banks abroad 存放海外银行同业的款项 n| !@1sd  
amount due from holding companies 控股公司欠款 /1w2ehE<  
amount due from local banks 存放本港银行同业的款项 G%lu28}D  
amount due to banks 银行同业的存款 *Ust[u  
amount due to banks abroad 海外银行同业的存款 BHFY%6J!  
amount due to holding companies 控股公司存款 Z=S>0|`R  
amount due to local banks 本港银行同业的存款 s0u{dqP  
amount due to outport banks 外埠银行同业的存款 ~g;   
amount for note issue 发行纸币的款额 + /{L#e>  
amount of bond 担保契据的款额 ^]C&tG0 !  
amount of consideration 代价款额 _~'+Qe_o$5  
amount of contribution 供款数额 Qeq5gN]  
amount of indebtedness 负债款额 o:q1beU  
amount of principal of the loan 贷款本金额 jvy$t$az  
amount of rates chargeable 应征差饷数额 eet Q}]  
amount of share capital 股本额 c:!zO\P#  
amount of sums assured 承保款额 RIn9(r  
amount of variation 变动幅度 `Y BkF  
amount of vote 拨款数额 tiPa6tQ  
amount payable 应付款额 9O*_L:4o  
amount receivable 应收款额 lK7m=[j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uGN^!NG-0  
analysis 分析 E; $+f  
ancillary risk 附属风险 p,g1eb|E  
annual account 周年帐目；周年帐目报表；年度决算；年结 y3u+_KY-  
annual accounting date 年结日期 q%>'4_  
annual allowance 每年免税额；年积金；年度津贴；年津 Z)9g~g94  
annual balance 年度余额 siD
h="{s  
annual disposable income 每年可动用收入 `lDut1J5n  
annual estimates 周年预算 UYP9c}_,4  
annual fee 年费 MxQ?Sb%Gka  
annual general meeting 周年大会 IeX^4rc(  
annual growth rate 年增率；每年增长率 -f1k0QwL  
annual long-term supplement 长期个案每年补助金 T' -FV  
annual pensionable emolument 可供计算退休金的年薪 Z;Rp+X  
annual report 年报 {:nQl}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \!50UVzm)  
annual return 周年报表；周年申报表；每年报税表格 t`'iU$:1f  
Annual Return Rules 《周年报表规则》
5+Mdh`  
annual review of consumer prices 每年消费物价回顾 t>)45<PEw  
annual roll-forward basis 逐年延展方式 BI?@1q}:  
annual salary 年薪 1S
Iq[1  
annual statement 年度报表；年度决算表 #L}+H!Myh  
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 G$zL)R8GE|  
annuitant 年金受益人 ?|{XZQ~  
annuity 年金 "[p@tc?5  
annuity contract 年金合约 .9[45][FK  
annuity on human life 人寿年金 S"mcUU}}  
antecedent debt 先前的债项 C#;jYBtT7?  
ante-dated cheque 倒填日期支票 rX7QbAB  
anticipated expenditure 预期开支 g?v\!/~(u  
anticipated net profit 预期纯利 :K82sCy%5  
anticipated revenue 预期收入 gy:% l  
anti-inflation measure 反通货膨胀措施 <Peebv&v  
anti-inflationary stance 反通货膨胀立场 ^E`(*J/o  
apparent deficit 表面赤字 "<+ih0Ma  
apparent financial solvency 表面偿债能力 ,
6^znOt  
apparent partner 表面合伙人 5v\!]?(O;  
application for personal assessment 个人入息课税申请书 (UCK;k  
application of fund 资金应用 n(nBRCG)o  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 f ).1]~  
appointed actuary 委任精算师 vP@v.6gS,  
appointed auditor 委任核数师；委任审计师 ^\:8w0Y^  
appointed trustee 委任的受托人 2 !" XzdD  
appointer 委任人 B \*@krI@  
apportioned pro rata 按比例分摊 o'<^LYSnB  
apportionment 分配；分摊  mV^Zy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FSuAjBl0-  
apportionment formula 分摊方程式 u}bf-;R  
apportionment of estate duty 遗产税的分摊 z\ss4  
appraisal 估价；评估 6C4'BCYW(  
appreciable growth 可观增长 hd V1nS$  
appreciable impact 显着影响 `cQo0{xK  
appreciable increase 可观增长 l%z<(L5  
appreciation 增值；升值 IL/Yc1  
appreciation against other currencies 相对其他货币升值 + 1IQYa|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZD#9&q'4<  
appreciation tax 增值税 e6B{QP#jq  
appropriation 拨款；拨用；拨付 W>(/ bX  
appropriation account 拨款帐目 I]"96'|N  
Appropriation Bill 拨款法案 y %$O-q  
appropriation-in-aid system 补助拨款办法 )?M9|u  
approved assets 核准资产 K ]OK:hY4  
approved basket stock 认可一篮子证券 S _T^G` [  
approved budget 核准预算 wfvU0]wk}  
approved charitable donation 认可慈善捐款 0n~Zz  
approved charitable institution 认可慈善机构 I|-p3g8\  
approved currency 核准货币；认可货币 (C] SH\  
approved estimates 核准预算 $P7iRM]  
approved estimates of expenditure 核准开支预算 UX<Qcjm$e  
approved overseas insurer 核准海外保险人 YJS{ i  
approved overseas trust company 核准海外信托公司 %B5r"=oO  
approved pooled investment fund 核准汇集投资基金 {HC@u{K-  
approved provident fund scheme 认可公积金计划 , $Qo =  
approved provision 核准拨款 *tOG*hwdT  
approved redeemable share 核准可赎回股份 6<,dRn  
approved regional stock 认可地区性证券 aKUS5jDu  
approved retirement scheme 认可退休金计划 6J~12TU,  
approved subordinated loan 核准附属贷款 {k.MS-q  
arbitrage 套戥；套汇；套利 !}\4utHY  
arbitrageur 套戥者；套汇者 5 )2:stT73  
arbitrary amount 临时款项 MF60-VE  
arrangement 措施；安排；协定 )yY6rI;:  
arrears 欠款 ~m1P_`T  
arrears of pay 欠付薪酬 H_!4>G@  
arrears of revenue 逾期未收税款；逾期未收的帐项 VN0mDh?E  
articles of association 组织章程；组织细则；组织章程细则 ]nQt>R p_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1CPjil*eb  
ascertainment of profit 确定利润 FG3UZVUg9  
"Asia Clear" “亚洲结算系统”