[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 SKo*8r   
allotment notice 股份配售通知；配股通知 !!6g<S7)  
allotment of shares 股份分配 @DlN;r?Cv  
allowable 可获宽免；免税的 D 1(9/;9  
allowable business loss 可扣除的营业亏损 [ub)`-6 u  
allowable expenses 可扣税的支出 ?+L7Bd(EF%  
allowance 免税额；津贴；备抵；准备金 N`LY$U+N|  
allowance for debts 债项的免税额 ~sT n?~  
allowance for depreciation by wear and tear 耗损折旧免税额 gyobq'o-  
allowance for funeral expenses 殡殓费的免税额 EE*FvI`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mzcxq:uZ5  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y r8gKhv W  
allowance to debtor 给债务人的津贴 G5UNW<P2C  
alteration of capital 资本更改 `m\ ?gsw7  
alternate trustee 候补受托人 dZAb':  
amalgamation 合并 y27MG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |&~);>Cq2  
ambit of charges 征税范围；收费范围 V5+|H1=  
amended valuation 经修订的估值 k>#-NPU$  
American Commodities Exchange 美国商品交易所 9Yji34eDZ  
American Express Bank Limited 美国运通银行 c1 1?Kq  
American Stock Exchange 美国证券交易所 Nk?L<'  
amortization 摊销 US&:UzI.  
amount due from banks 存放银行同业的款项 \j0016;  
amount due from banks abroad 存放海外银行同业的款项 :!fU+2$`^(  
amount due from holding companies 控股公司欠款 NYPjN9L  
amount due from local banks 存放本港银行同业的款项 bK|n xL  
amount due to banks 银行同业的存款 j#9n.i %h  
amount due to banks abroad 海外银行同业的存款 "MDy0Tj8EN  
amount due to holding companies 控股公司存款
XXb,*u 3  
amount due to local banks 本港银行同业的存款 Agwl2AM5k  
amount due to outport banks 外埠银行同业的存款 ]C>h_,EZc  
amount for note issue 发行纸币的款额 ,9W!cD+0  
amount of bond 担保契据的款额 Ca3 {e1  
amount of consideration 代价款额 1t7T\~+F  
amount of contribution 供款数额 :~~\{fm  
amount of indebtedness 负债款额 D\ P-|}  
amount of principal of the loan 贷款本金额 rR(\fX!dg  
amount of rates chargeable 应征差饷数额 u9{Z*w3L7  
amount of share capital 股本额 (n2=.9k!  
amount of sums assured 承保款额 l'?(4N  
amount of variation 变动幅度 *!,k`=.([#  
amount of vote 拨款数额 cLIeo{H  
amount payable 应付款额 on f
7V  
amount receivable 应收款额 IDp2#qg_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &izk$~  
analysis 分析 X Zxzw*Y1J  
ancillary risk 附属风险 z"Wyf6H0T  
annual account 周年帐目；周年帐目报表；年度决算；年结 $~/x
;z:  
annual accounting date 年结日期 <4*)J9V^s=  
annual allowance 每年免税额；年积金；年度津贴；年津 U-#vssJhk  
annual balance 年度余额 v#9Uy}NJ9  
annual disposable income 每年可动用收入 Kj+TPqXb  
annual estimates 周年预算 JgB"N/Oz  
annual fee 年费 D`PA
@t  
annual general meeting 周年大会 / 16 r_l  
annual growth rate 年增率；每年增长率 Ar`U/ %Cu  
annual long-term supplement 长期个案每年补助金 _j] vR  
annual pensionable emolument 可供计算退休金的年薪 ;z9U
_  
annual report 年报 %D[6;PT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8-)@q|  
annual return 周年报表；周年申报表；每年报税表格 $lF\FC  
Annual Return Rules 《周年报表规则》 vH{JLN2  
annual review of consumer prices 每年消费物价回顾 !D9V9p  
annual roll-forward basis 逐年延展方式 1
Pd2%  
annual salary 年薪 }Q_ }c9?  
annual statement 年度报表；年度决算表 !H`uN  
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 |@dY[VK>  
annuitant 年金受益人 q
`@8  
annuity 年金 'l._00yu  
annuity contract 年金合约 Ki%RSW(_`  
annuity on human life 人寿年金 xUDXg*  
antecedent debt 先前的债项 CjU?3Ag  
ante-dated cheque 倒填日期支票 U zMIm  
anticipated expenditure 预期开支 8o,"G}Hjk  
anticipated net profit 预期纯利 'e7;^s  
anticipated revenue 预期收入 ^ ]SU (kY  
anti-inflation measure 反通货膨胀措施 OyyE0  
anti-inflationary stance 反通货膨胀立场 (&qjY I  
apparent deficit 表面赤字 D=~3N  
apparent financial solvency 表面偿债能力 _8OSDW*D5t  
apparent partner 表面合伙人 fCi1JH;  
application for personal assessment 个人入息课税申请书 j8ag}%  
application of fund 资金应用 kj!mgu#T  
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 u= sZFr@m[  
appointed actuary 委任精算师 FMAt6HfU  
appointed auditor 委任核数师；委任审计师 X1GM \*BE  
appointed trustee 委任的受托人 g y1i%  
appointer 委任人 '];=1loD  
apportioned pro rata 按比例分摊 mA6Nmq%{ F  
apportionment 分配；分摊 }E

\u2]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Med0O~T%  
apportionment formula 分摊方程式 "ax"k0  
apportionment of estate duty 遗产税的分摊 *vu   
appraisal 估价；评估 6g'+1%O  
appreciable growth 可观增长 $~:|Vj5iZ\  
appreciable impact 显着影响 <O]B'Wc [  
appreciable increase 可观增长 P>ZIP* Gr  
appreciation 增值；升值 q#.+P1"U  
appreciation against other currencies 相对其他货币升值 i}Cy q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w(nQ:;oC  
appreciation tax 增值税 o`\@Yq$.  
appropriation 拨款；拨用；拨付 \rmge4`4  
appropriation account 拨款帐目 KgEfhO$W  
Appropriation Bill 拨款法案 8\CmM\R  
appropriation-in-aid system 补助拨款办法 PA>su)N$  
approved assets 核准资产 CL"q"  
approved basket stock 认可一篮子证券 i UW.$1l  
approved budget 核准预算 yx/.4DW1Ua  
approved charitable donation 认可慈善捐款 TXK82qTdf  
approved charitable institution 认可慈善机构 n;*W#c  
approved currency 核准货币；认可货币 b "5WsJ:'#  
approved estimates 核准预算 1fU~&?&-u  
approved estimates of expenditure 核准开支预算 d#
q8-  
approved overseas insurer 核准海外保险人 3H@29TrJ+  
approved overseas trust company 核准海外信托公司 t}-rN5GO  
approved pooled investment fund 核准汇集投资基金 |BA<> WE  
approved provident fund scheme 认可公积金计划 3Uni{Z]Q)  
approved provision 核准拨款 nWv6
I&  
approved redeemable share 核准可赎回股份 zNJ-JIo%  
approved regional stock 认可地区性证券 W&Kjh|[1QZ  
approved retirement scheme 认可退休金计划 o'p[G]NQ1o  
approved subordinated loan 核准附属贷款 +v"%@lC};  
arbitrage 套戥；套汇；套利 Ss#UX_DT_  
arbitrageur 套戥者；套汇者 %B-m- =gz  
arbitrary amount 临时款项 !<j
)D_  
arrangement 措施；安排；协定 k^r-~q+NV#  
arrears 欠款 &p:GB_  
arrears of pay 欠付薪酬 i{6wns?KMj  
arrears of revenue 逾期未收税款；逾期未收的帐项 cY[qX/0~  
articles of association 组织章程；组织细则；组织章程细则 Z1M{5E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }A'Ro/n  
ascertainment of profit 确定利润 Y!lc/[8  
"Asia Clear" “亚洲结算系统”