[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 ;xs?^N|  
allotment notice 股份配售通知；配股通知 |&C.P?q  
allotment of shares 股份分配 0w \gxd~'  
allowable 可获宽免；免税的 AJq'~fC;I  
allowable business loss 可扣除的营业亏损 4}l,|7_&I  
allowable expenses 可扣税的支出 _:TD{EO$  
allowance 免税额；津贴；备抵；准备金 !WrUr]0IP  
allowance for debts 债项的免税额 56L>tP  
allowance for depreciation by wear and tear 耗损折旧免税额 Gd"lB*^Ht  
allowance for funeral expenses 殡殓费的免税额 9WHkw@<R+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;B tRDKn  
allowance for repairs and outgoings 修葺及支出方面的免税额 gBrI
qM i5  
allowance to debtor 给债务人的津贴 KUB"@wUr  
alteration of capital 资本更改 YwKY3kL  
alternate trustee 候补受托人 f9#B(4Tgi  
amalgamation 合并 cDLS)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JP[BSmhAV  
ambit of charges 征税范围；收费范围 ~r=u1]z  
amended valuation 经修订的估值 D?9=q  
American Commodities Exchange 美国商品交易所 R`/nsou  
American Express Bank Limited 美国运通银行 8 v&5)0u  
American Stock Exchange 美国证券交易所 r$*k-c9Bf  
amortization 摊销 `<[Zs]Fe4  
amount due from banks 存放银行同业的款项 %*LdacjZ  
amount due from banks abroad 存放海外银行同业的款项 xOZ?zN
 
amount due from holding companies 控股公司欠款 `kFxq<?aK  
amount due from local banks 存放本港银行同业的款项 qk<tLvD_'  
amount due to banks 银行同业的存款 ah
~7T~  
amount due to banks abroad 海外银行同业的存款 "< [D1E\  
amount due to holding companies 控股公司存款 EV]exYWB  
amount due to local banks 本港银行同业的存款 ?2Bp ^3ytJ  
amount due to outport banks 外埠银行同业的存款 *USZ2|i  
amount for note issue 发行纸币的款额 haB$W 4x  
amount of bond 担保契据的款额 CK
.Z-_M  
amount of consideration 代价款额 `Ol*"F.+I  
amount of contribution 供款数额 377$c;4F  
amount of indebtedness 负债款额 %B# Ewt@[  
amount of principal of the loan 贷款本金额 2,dGRf  
amount of rates chargeable 应征差饷数额 :#b[gWl0Ru  
amount of share capital 股本额 u\>Ed
9^  
amount of sums assured 承保款额 8qt|2%  
amount of variation 变动幅度 NjL,0Bp  
amount of vote 拨款数额 /&dC?bY  
amount payable 应付款额 Lt=#tu&d  
amount receivable 应收款额 $JcU0tPq0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [f^~Z'TIN/  
analysis 分析 Qx$Yj  
ancillary risk 附属风险 <r9J+xh*p  
annual account 周年帐目；周年帐目报表；年度决算；年结 i1u &-#k  
annual accounting date 年结日期 XnV|{X%]U  
annual allowance 每年免税额；年积金；年度津贴；年津 CJ KFNa  
annual balance 年度余额 l6a,:*_  
annual disposable income 每年可动用收入 {8b6A~ /  
annual estimates 周年预算 Le#bitp  
annual fee 年费 /ptIxe  
annual general meeting 周年大会 'ApWYt  
annual growth rate 年增率；每年增长率 %z1WdiC  
annual long-term supplement 长期个案每年补助金 Z'!jZF~4p  
annual pensionable emolument 可供计算退休金的年薪 1<pbO :r  
annual report 年报 82>zu}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dH?;!sJ  
annual return 周年报表；周年申报表；每年报税表格 BxlpI[yWq  
Annual Return Rules 《周年报表规则》 @;Yb6&I;  
annual review of consumer prices 每年消费物价回顾 c5^i5de  
annual roll-forward basis 逐年延展方式 Vk8:;Hj  
annual salary 年薪 vhdT"7`U  
annual statement 年度报表；年度决算表 yQ6{-:`)  
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 \y#gh95  
annuitant 年金受益人 A*E$_N  
annuity 年金 Jg|
/*Or  
annuity contract 年金合约 !P#lTyz  
annuity on human life 人寿年金 :6Bk<  
antecedent debt 先前的债项 l$MX\  
ante-dated cheque 倒填日期支票 SyX>zN!  
anticipated expenditure 预期开支 P4ot,Q4  
anticipated net profit 预期纯利 4*d_2:|u  
anticipated revenue 预期收入 bV`Zo(z  
anti-inflation measure 反通货膨胀措施 V=.lpj9m  
anti-inflationary stance 反通货膨胀立场 }fL8<HM\'c  
apparent deficit 表面赤字  =DvnfT<  
apparent financial solvency 表面偿债能力 "X"DTP1b  
apparent partner 表面合伙人 e-\J!E'1F  
application for personal assessment 个人入息课税申请书 RG#  
application of fund 资金应用 <86upS6  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 JrS/"QSA  
appointed actuary 委任精算师 ^vJ08gu_W  
appointed auditor 委任核数师；委任审计师 T?NwSxGo  
appointed trustee 委任的受托人 !dSY?1>U<  
appointer 委任人 |L<oKMZY  
apportioned pro rata 按比例分摊 d;H1B/  
apportionment 分配；分摊 <-X)<k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v!K%\h2A  
apportionment formula 分摊方程式 R&=Y7MfZ  
apportionment of estate duty 遗产税的分摊 y}
nM'$p  
appraisal 估价；评估 V=\&eS4^"  
appreciable growth 可观增长 w%j 6zsTz  
appreciable impact 显着影响 cfa#a!Y4  
appreciable increase 可观增长
;]+kC  
appreciation 增值；升值 =-`X61];M  
appreciation against other currencies 相对其他货币升值 _8DY9GaE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2t/ba3Rfk  
appreciation tax 增值税 qEX59v  
appropriation 拨款；拨用；拨付 {_KuztJGA  
appropriation account 拨款帐目 =`Nnd@3v  
Appropriation Bill 拨款法案 jHTaG%oh  
appropriation-in-aid system 补助拨款办法 {Km|SG[-q  
approved assets 核准资产 @U:WWTzf  
approved basket stock 认可一篮子证券 FHqa|4Ie  
approved budget 核准预算 l*xA5Ob V  
approved charitable donation 认可慈善捐款 %\%1EZQ%  
approved charitable institution 认可慈善机构 Q->'e-\E<"  
approved currency 核准货币；认可货币 A&)P_B1|  
approved estimates 核准预算 }a-i
kFQ]  
approved estimates of expenditure 核准开支预算 ^FF{71;
 
approved overseas insurer 核准海外保险人 [}}oH m3&  
approved overseas trust company 核准海外信托公司 Nr6YQH*[  
approved pooled investment fund 核准汇集投资基金
ke'p8Gz  
approved provident fund scheme 认可公积金计划 ,1RW}1n  
approved provision 核准拨款 BqKD+  
approved redeemable share 核准可赎回股份 fh:=ja?bM3  
approved regional stock 认可地区性证券 ?^5W.`Y2i  
approved retirement scheme 认可退休金计划 ;@ %~eIlu  
approved subordinated loan 核准附属贷款 Dbz\8gmY  
arbitrage 套戥；套汇；套利 DV] Kd 7  
arbitrageur 套戥者；套汇者 64o`7  
arbitrary amount 临时款项 ^7~=+0cF]  
arrangement 措施；安排；协定 &h8+-  
arrears 欠款 XZJ}nXy  
arrears of pay 欠付薪酬 3eFD[c%mN  
arrears of revenue 逾期未收税款；逾期未收的帐项 6D/5vM1   
articles of association 组织章程；组织细则；组织章程细则 2m/
1:5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^kt# [N  
ascertainment of profit 确定利润 VS1gg4tCv  
"Asia Clear" “亚洲结算系统”