[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 Bz
2'=~J  
allotment notice 股份配售通知；配股通知 TB aVW  
allotment of shares 股份分配 GgFi9F
fj  
allowable 可获宽免；免税的 `BZ&~vJ_  
allowable business loss 可扣除的营业亏损 0>6DSQq~t(  
allowable expenses 可扣税的支出 mjnUs-`W|  
allowance 免税额；津贴；备抵；准备金 c X2^wu  
allowance for debts 债项的免税额 KT*:F(4`  
allowance for depreciation by wear and tear 耗损折旧免税额 K=u0nrG*  
allowance for funeral expenses 殡殓费的免税额 %NHYW\sKX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~KIDv;HSb[  
allowance for repairs and outgoings 修葺及支出方面的免税额 SjcL#S($&Y  
allowance to debtor 给债务人的津贴 @u4=e4eF`  
alteration of capital 资本更改 6DSH`-;  
alternate trustee 候补受托人 NSLVD[
yT  
amalgamation 合并 K3$` Kv>I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =)<3pGO  
ambit of charges 征税范围；收费范围 J>S3sP  
amended valuation 经修订的估值 ,WTTJN  
American Commodities Exchange 美国商品交易所 KAA3iA@>+  
American Express Bank Limited 美国运通银行 @O3/3vi1  
American Stock Exchange 美国证券交易所 0^!Gib  
amortization 摊销 GaNq2G  
amount due from banks 存放银行同业的款项 ?H;{~n?  
amount due from banks abroad 存放海外银行同业的款项 Db03Nk>#  
amount due from holding companies 控股公司欠款 l`n5~ Fs  
amount due from local banks 存放本港银行同业的款项 K!8zwb= fq  
amount due to banks 银行同业的存款 Mn^zYW|(  
amount due to banks abroad 海外银行同业的存款 *crw^e  
amount due to holding companies 控股公司存款 \MYU<6{u  
amount due to local banks 本港银行同业的存款 /r$&]C:Fi  
amount due to outport banks 外埠银行同业的存款 {/M\Q@j  
amount for note issue 发行纸币的款额 M?6;|-HH  
amount of bond 担保契据的款额 sB*o)8  
amount of consideration 代价款额 r:l96^xs  
amount of contribution 供款数额 <DiOWi  
amount of indebtedness 负债款额 pVokgUrC  
amount of principal of the loan 贷款本金额 )@PnTpL*  
amount of rates chargeable 应征差饷数额 >2-F2E,  
amount of share capital 股本额 (pp
oW  
amount of sums assured 承保款额 H*U`  
amount of variation 变动幅度 |+ 7f2C  
amount of vote 拨款数额 !;}2F
-  
amount payable 应付款额 F,Fo}YQX  
amount receivable 应收款额 #3.)H9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I"Q<n[g0'  
analysis 分析 @!H '+c  
ancillary risk 附属风险 Sb<\-O14"  
annual account 周年帐目；周年帐目报表；年度决算；年结 O2#S: ~h  
annual accounting date 年结日期 )bW<8f2  
annual allowance 每年免税额；年积金；年度津贴；年津 ;h+q  
annual balance 年度余额 ?n*f y  
annual disposable income 每年可动用收入 =:5<{J OG  
annual estimates 周年预算 &:vscOl  
annual fee 年费 KRk~w]  
annual general meeting 周年大会 (Pz8iz  
annual growth rate 年增率；每年增长率 9/;{>RL=  
annual long-term supplement 长期个案每年补助金 S%+R#A1  
annual pensionable emolument 可供计算退休金的年薪
M/w{&&  
annual report 年报 6F5,3&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {!K;`I[]v  
annual return 周年报表；周年申报表；每年报税表格 Mvof%I  
Annual Return Rules 《周年报表规则》 iSd?N}2,I  
annual review of consumer prices 每年消费物价回顾 z>:U{!5k  
annual roll-forward basis 逐年延展方式 rt.[,m  
annual salary 年薪 ec'tFL #u{  
annual statement 年度报表；年度决算表 ?M"HX
u  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8t``NZ[  
annuitant 年金受益人 4I ,o&TK  
annuity 年金 Jr ?!Mh-  
annuity contract 年金合约 a/e\vwHLv  
annuity on human life 人寿年金 i<:p.ug-O  
antecedent debt 先前的债项 x(6vh2#vD  
ante-dated cheque 倒填日期支票 "t+r+ipf])  
anticipated expenditure 预期开支 D=9}|b/  
anticipated net profit 预期纯利 `E;)`J8b  
anticipated revenue 预期收入 4<yK7x  
anti-inflation measure 反通货膨胀措施 hT=f;6$  
anti-inflationary stance 反通货膨胀立场 (w2(qT&O  
apparent deficit 表面赤字 ((9YG  
apparent financial solvency 表面偿债能力 00qZw?%K  
apparent partner 表面合伙人 z[biK|YL  
application for personal assessment 个人入息课税申请书 _S<?t9mS  
application of fund 资金应用 3Q$c'C  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 `(T!>QVW+g  
appointed actuary 委任精算师 T{;=#rG<  
appointed auditor 委任核数师；委任审计师 5ZUy :  
appointed trustee 委任的受托人 k!c7a\">{  
appointer 委任人 -7
L  
apportioned pro rata 按比例分摊 nk>8SW^  
apportionment 分配；分摊 =BW9/fG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y{;u@o?T  
apportionment formula 分摊方程式 ReqE? CeV  
apportionment of estate duty 遗产税的分摊
3se$,QmN  
appraisal 估价；评估 ]W|RtdF3.N  
appreciable growth 可观增长 o_3*;}k8  
appreciable impact 显着影响 w=$'Lt!  
appreciable increase 可观增长 nr<.YeJ  
appreciation 增值；升值 \d$Rd")w  
appreciation against other currencies 相对其他货币升值 .r*#OUC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HYFN?~G  
appreciation tax 增值税 Nc
"NObe  
appropriation 拨款；拨用；拨付 1!s!wQgS  
appropriation account 拨款帐目 @|]G0&gn&?  
Appropriation Bill 拨款法案 f:FpyCo=9  
appropriation-in-aid system 补助拨款办法 omT(3)TP  
approved assets 核准资产 }_vM&.GFlL  
approved basket stock 认可一篮子证券 r?]
%d!   
approved budget 核准预算 BWohMT  
approved charitable donation 认可慈善捐款 y\z*p&I  
approved charitable institution 认可慈善机构 #\0TxG5'QA  
approved currency 核准货币；认可货币 $&Ac5Zo%}  
approved estimates 核准预算 A _]D~HH  
approved estimates of expenditure 核准开支预算 @Z"?^2  
approved overseas insurer 核准海外保险人 A
W62~*  
approved overseas trust company 核准海外信托公司 W`5a:"Vg  
approved pooled investment fund 核准汇集投资基金 lnjL7x  
approved provident fund scheme 认可公积金计划 uYY=~o[ Tw  
approved provision 核准拨款 N@}gLBf  
approved redeemable share 核准可赎回股份 e-jw^   
approved regional stock 认可地区性证券 6 VG o>b;  
approved retirement scheme 认可退休金计划 cL ae=N  
approved subordinated loan 核准附属贷款 ` )]lUvR  
arbitrage 套戥；套汇；套利 O68bzi]  
arbitrageur 套戥者；套汇者 %L28$c3p  
arbitrary amount 临时款项 wyNC|P;j$g  
arrangement 措施；安排；协定 <qr^Nyo4  
arrears 欠款 R^|!^[WE  
arrears of pay 欠付薪酬 V3 qT<}y|  
arrears of revenue 逾期未收税款；逾期未收的帐项 HmFNE$k  
articles of association 组织章程；组织细则；组织章程细则 ` -yhl3si  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hO%Y{Gg  
ascertainment of profit 确定利润 i5Eeg`NMl  
"Asia Clear" “亚洲结算系统”