[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 9x>d[-#y:J  
allotment notice 股份配售通知；配股通知 DW5Y@;[  
allotment of shares 股份分配 r:f[mk"-"A  
allowable 可获宽免；免税的 jL%x7?*U0  
allowable business loss 可扣除的营业亏损 o0ifp=V y  
allowable expenses 可扣税的支出 NG "C&v  
allowance 免税额；津贴；备抵；准备金 v"b+$*  
allowance for debts 债项的免税额 zsX1QN16  
allowance for depreciation by wear and tear 耗损折旧免税额 'EbWFMjy  
allowance for funeral expenses 殡殓费的免税额 + +M$#Er&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YG@t5j#b  
allowance for repairs and outgoings 修葺及支出方面的免税额 5*lT.  
allowance to debtor 给债务人的津贴 3Z5D)zuc  
alteration of capital 资本更改 iV'k}rXC  
alternate trustee 候补受托人 VH9dleZ  
amalgamation 合并 xTj|dza  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i~I%D%;  
ambit of charges 征税范围；收费范围 $ M`hh{ -  
amended valuation 经修订的估值 [@J/eW B  
American Commodities Exchange 美国商品交易所 (.D~0a JU  
American Express Bank Limited 美国运通银行 pR(jglm7-  
American Stock Exchange 美国证券交易所 '*5i)^  
amortization 摊销 -I8=T]_D  
amount due from banks 存放银行同业的款项 tn H2sHby  
amount due from banks abroad 存放海外银行同业的款项 "P7nNa  
amount due from holding companies 控股公司欠款 L^}_~PO N5  
amount due from local banks 存放本港银行同业的款项 ad *m%9Y1Q  
amount due to banks 银行同业的存款 _I@9HC 4  
amount due to banks abroad 海外银行同业的存款 SxOC1+Oy  
amount due to holding companies 控股公司存款 ,K)_OVB  
amount due to local banks 本港银行同业的存款 h"X;3b^ m  
amount due to outport banks 外埠银行同业的存款 qh9Z50E9  
amount for note issue 发行纸币的款额 pT=JP> nd^  
amount of bond 担保契据的款额 ZA0mz 65  
amount of consideration 代价款额 em,u(#)&  
amount of contribution 供款数额 %zG;Q@  
amount of indebtedness 负债款额 K2TcOFQ  
amount of principal of the loan 贷款本金额 &]`(v}`]  
amount of rates chargeable 应征差饷数额 r_ I5.gK  
amount of share capital 股本额 OLyf8&AU@  
amount of sums assured 承保款额 $x zAv{  
amount of variation 变动幅度
]Lf{Jboo  
amount of vote 拨款数额 8aK)#tNWN  
amount payable 应付款额 yA)/Q Yge  
amount receivable 应收款额 X <f8,n
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]<ldWL  
analysis 分析 24 [+pu  
ancillary risk 附属风险 z* ^_)Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 z[b@V  
annual accounting date 年结日期 Y~c|hfL  
annual allowance 每年免税额；年积金；年度津贴；年津 CAfGH!l!  
annual balance 年度余额 W0dSsjN io  
annual disposable income 每年可动用收入
|Luqoa  
annual estimates 周年预算 zd2)M@  
annual fee 年费 arIf'
CG6  
annual general meeting 周年大会 MqW7cjg  
annual growth rate 年增率；每年增长率 |:nn>E}ZA/  
annual long-term supplement 长期个案每年补助金 smlpD3?va  
annual pensionable emolument 可供计算退休金的年薪 gH12[Us'`  
annual report 年报 $Q&lSVQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \hTm)-FP  
annual return 周年报表；周年申报表；每年报税表格 VJeu8ZJ.  
Annual Return Rules 《周年报表规则》 ) pzy  
annual review of consumer prices 每年消费物价回顾 ;D3C>7y  
annual roll-forward basis 逐年延展方式 XW[j!`nlk  
annual salary 年薪 GzhYY"iif#  
annual statement 年度报表；年度决算表 Px4)>/ z,  
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 CS2Bo  
annuitant 年金受益人 zBCtd1Xrni  
annuity 年金 CSJdvxb  
annuity contract 年金合约 `#rL*;\uV  
annuity on human life 人寿年金 9+j0q%
 
antecedent debt 先前的债项
zwhe  
ante-dated cheque 倒填日期支票 T. }1/S"m  
anticipated expenditure 预期开支 |?!~{-o  
anticipated net profit 预期纯利 g
H$ Mr  
anticipated revenue 预期收入 ,c;Kzp>e  
anti-inflation measure 反通货膨胀措施 9Vg?{v!yn  
anti-inflationary stance 反通货膨胀立场 S=MEG+Ad  
apparent deficit 表面赤字 I@T8Iv=  
apparent financial solvency 表面偿债能力 6c}h(TkB  
apparent partner 表面合伙人 /NLu
i@|R  
application for personal assessment 个人入息课税申请书 \d6C%S!  
application of fund 资金应用 AP vDP?  
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 FtpK)9/4  
appointed actuary 委任精算师 h?AS{`.1  
appointed auditor 委任核数师；委任审计师 @3) (BpFe  
appointed trustee 委任的受托人 {:Orn%Q  
appointer 委任人 &q3"g*q  
apportioned pro rata 按比例分摊 E%yNa]\P  
apportionment 分配；分摊 @Pm>sY}d<I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N@2dA*T,  
apportionment formula 分摊方程式 0]'7_vDs|  
apportionment of estate duty 遗产税的分摊 /$i.0$L  
appraisal 估价；评估 D[4u+g?[}>  
appreciable growth 可观增长 L5Ebc#  
appreciable impact 显着影响 _tiujP  
appreciable increase 可观增长 3_ r*y9l  
appreciation 增值；升值 34`'M+3  
appreciation against other currencies 相对其他货币升值 { d=^}-^   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^|/TC!v]M  
appreciation tax 增值税 UvJ}b  
appropriation 拨款；拨用；拨付 %>yG+Od5Z  
appropriation account 拨款帐目 c?tBi9'Y]  
Appropriation Bill 拨款法案 _G[g;$<  
appropriation-in-aid system 补助拨款办法 oQLq&zRH`f  
approved assets 核准资产 P60 ~V"/P  
approved basket stock 认可一篮子证券 A}BVep@D  
approved budget 核准预算 35A|BD)q  
approved charitable donation 认可慈善捐款 .t{MIC  
approved charitable institution 认可慈善机构 9{  'N{  
approved currency 核准货币；认可货币 D60aH!ft  
approved estimates 核准预算 Tre]" 2l  
approved estimates of expenditure 核准开支预算 EOIN^4V"  
approved overseas insurer 核准海外保险人 q]\:P.x!>
 
approved overseas trust company 核准海外信托公司 i@C].X  
approved pooled investment fund 核准汇集投资基金 .!Qki@  
approved provident fund scheme 认可公积金计划 p09HL%~R  
approved provision 核准拨款 f~t:L,\,  
approved redeemable share 核准可赎回股份 bZ?v-fn\D,  
approved regional stock 认可地区性证券 @GPCw E1  
approved retirement scheme 认可退休金计划 !-z'2B*:^  
approved subordinated loan 核准附属贷款 ZXu>,Jy  
arbitrage 套戥；套汇；套利 [^R^8k  
arbitrageur 套戥者；套汇者 )#EGTRdo  
arbitrary amount 临时款项 Bgn
&:T8 <  
arrangement 措施；安排；协定 ]S&
&|Fc  
arrears 欠款 HeK/7IAqp  
arrears of pay 欠付薪酬 &D>G8  
arrears of revenue 逾期未收税款；逾期未收的帐项 h2)yq:87  
articles of association 组织章程；组织细则；组织章程细则 $'0u|Xy`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
10G}{  
ascertainment of profit 确定利润 xj<Rp|7&  
"Asia Clear" “亚洲结算系统”