[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 ?[)V  
allotment notice 股份配售通知；配股通知 jI9#OEH_g  
allotment of shares 股份分配 ; FHnu|  
allowable 可获宽免；免税的 l9&L$,=  
allowable business loss 可扣除的营业亏损 7R,;/3wWjG  
allowable expenses 可扣税的支出 #oN}DP
 
allowance 免税额；津贴；备抵；准备金 qI<c47d;q  
allowance for debts 债项的免税额 bEmzigN[  
allowance for depreciation by wear and tear 耗损折旧免税额 O,#,`2Qc  
allowance for funeral expenses 殡殓费的免税额 :`uu[^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Emw]`  
allowance for repairs and outgoings 修葺及支出方面的免税额 2#s8Dxt  
allowance to debtor 给债务人的津贴 s}bLA>~Ta  
alteration of capital 资本更改 01NP  
alternate trustee 候补受托人 3#eAXIW[  
amalgamation 合并 Q`Rn,kCVy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Nv3u)?A3w  
ambit of charges 征税范围；收费范围 **.23<n^W  
amended valuation 经修订的估值 w}e_17A  
American Commodities Exchange 美国商品交易所 PzustC|  
American Express Bank Limited 美国运通银行 FU;a {irB  
American Stock Exchange 美国证券交易所 'lOQb)  
amortization 摊销 \C{Zqo,  
amount due from banks 存放银行同业的款项 :SY,;..3e  
amount due from banks abroad 存放海外银行同业的款项 ^oNcZK>  
amount due from holding companies 控股公司欠款 vI:_bkii  
amount due from local banks 存放本港银行同业的款项 b*4aUpW  
amount due to banks 银行同业的存款 +-|}<mq  
amount due to banks abroad 海外银行同业的存款 j]aIJbi  
amount due to holding companies 控股公司存款 QP>F *A  
amount due to local banks 本港银行同业的存款 d<E2=WVB6  
amount due to outport banks 外埠银行同业的存款 5Fbb5`(  
amount for note issue 发行纸币的款额 A=70
UL  
amount of bond 担保契据的款额 N,:G5Wx
W  
amount of consideration 代价款额 B9H.8+~(  
amount of contribution 供款数额 8G3.bi'q  
amount of indebtedness 负债款额 "~Zdv}^xS  
amount of principal of the loan 贷款本金额 AoK;6je`K^  
amount of rates chargeable 应征差饷数额 ]Rxrt~ ZB  
amount of share capital 股本额 XXeDOrb  
amount of sums assured 承保款额 p\Iy)Y2Lf!  
amount of variation 变动幅度 Qh*}v!3Jo  
amount of vote 拨款数额 -OnKvpeI  
amount payable 应付款额 VFm)!'=I  
amount receivable 应收款额 !(3[z>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qOa*JA`  
analysis 分析 ==trl#kQ%%  
ancillary risk 附属风险 'R99m?"  
annual account 周年帐目；周年帐目报表；年度决算；年结 s!1/Bm|_T  
annual accounting date 年结日期 C'jCIL  
annual allowance 每年免税额；年积金；年度津贴；年津 %4B
QY>O)@  
annual balance 年度余额 +U?7 3cYN  
annual disposable income 每年可动用收入 2 #cw_Ua  
annual estimates 周年预算 f lt'~fe  
annual fee 年费 $-<yX<.  
annual general meeting 周年大会 \gv-2.,  
annual growth rate 年增率；每年增长率 -iFFXESVX  
annual long-term supplement 长期个案每年补助金 =` Ky N/  
annual pensionable emolument 可供计算退休金的年薪 1`l(H4  
annual report 年报 eKU4"XTk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h]IoH0/  
annual return 周年报表；周年申报表；每年报税表格 jR*iA3LDo  
Annual Return Rules 《周年报表规则》 , 10+Sh  
annual review of consumer prices 每年消费物价回顾 -O?A"  
annual roll-forward basis 逐年延展方式 m}2hIhD9  
annual salary 年薪 )QmmI[,tq  
annual statement 年度报表；年度决算表 MOHw{Vw(  
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 z`D|O|#q
 
annuitant 年金受益人 % 3fpIzm  
annuity 年金 ETR7%0$r  
annuity contract 年金合约 VW^q|B yB  
annuity on human life 人寿年金 !#E-p?O.  
antecedent debt 先前的债项 C;9P6^Oz  
ante-dated cheque 倒填日期支票 >:0N)Pj  
anticipated expenditure 预期开支 y{XNB}E  
anticipated net profit 预期纯利 t{B6W)q  
anticipated revenue 预期收入 .'2"8 3f  
anti-inflation measure 反通货膨胀措施 rxZk!- t)L  
anti-inflationary stance 反通货膨胀立场 FRQkD%k  
apparent deficit 表面赤字 ?* <1B  
apparent financial solvency 表面偿债能力 u/N_62sk5  
apparent partner 表面合伙人 )ub! tm  
application for personal assessment 个人入息课税申请书 @9
k3}x K  
application of fund 资金应用 x_l8&RIB*  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 cvx"XxE,  
appointed actuary 委任精算师 '%YTMN@  
appointed auditor 委任核数师；委任审计师 Upm#:i|"  
appointed trustee 委任的受托人 Eok8+7g0&  
appointer 委任人 BL%&n*&  
apportioned pro rata 按比例分摊 CM`Q((  
apportionment 分配；分摊 "'>fTk_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WJ 'lYl0+7  
apportionment formula 分摊方程式 Eh"Y<]$  
apportionment of estate duty 遗产税的分摊 B E#pHg  
appraisal 估价；评估  vv
 
appreciable growth 可观增长 t=[/ L]!  
appreciable impact 显着影响 E#kH>q@K`$  
appreciable increase 可观增长 Ysi@wK-LnF  
appreciation 增值；升值 5Iv"  
appreciation against other currencies 相对其他货币升值
=E~_F>SD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Exat_ L'
?  
appreciation tax 增值税 48!F!v,j)x  
appropriation 拨款；拨用；拨付 E>"SC\#7  
appropriation account 拨款帐目 d 5hx%M  
Appropriation Bill 拨款法案 >q&e.-qL  
appropriation-in-aid system 补助拨款办法 /&!o]fU1C  
approved assets 核准资产 XW{cC`&  
approved basket stock 认可一篮子证券 5+)_d%v=6!  
approved budget 核准预算 s2nZW pIy  
approved charitable donation 认可慈善捐款 u#->?  
approved charitable institution 认可慈善机构 26j-1c!NGd  
approved currency 核准货币；认可货币 ~Oi.bP<
,  
approved estimates 核准预算 UZgrSX {  
approved estimates of expenditure 核准开支预算 zS?DXE  
approved overseas insurer 核准海外保险人 {|e7^_ke  
approved overseas trust company 核准海外信托公司 ?1X7jn`,+  
approved pooled investment fund 核准汇集投资基金  ~"h V-3U  
approved provident fund scheme 认可公积金计划 m# ^).+  
approved provision 核准拨款 pU u')y  
approved redeemable share 核准可赎回股份 FwQGxGZ  
approved regional stock 认可地区性证券 a$LoQ<f_  
approved retirement scheme 认可退休金计划 I*(7(>zgyv  
approved subordinated loan 核准附属贷款 6p14BruV  
arbitrage 套戥；套汇；套利 O@rZ^Aa  
arbitrageur 套戥者；套汇者 I#zL-RXT  
arbitrary amount 临时款项 F< ,"{L  
arrangement 措施；安排；协定 &7c#i  
arrears 欠款 FWS!b!#,N  
arrears of pay 欠付薪酬 1ay{uU!EL  
arrears of revenue 逾期未收税款；逾期未收的帐项 =1mIk0H`  
articles of association 组织章程；组织细则；组织章程细则 W'Qy4bl7C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #;'*W$Wk2  
ascertainment of profit 确定利润 AgdU@&^  
"Asia Clear" “亚洲结算系统”