[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 Ow.DBL)x'>  
allotment notice 股份配售通知；配股通知 kD?@nx>  
allotment of shares 股份分配 *8po0s  
allowable 可获宽免；免税的 0{ ~2mggh  
allowable business loss 可扣除的营业亏损 LAH">E  
allowable expenses 可扣税的支出 CWocb=E  
allowance 免税额；津贴；备抵；准备金 1U/RMN3`  
allowance for debts 债项的免税额 j/fniyJ)  
allowance for depreciation by wear and tear 耗损折旧免税额 kkWv#,qwU  
allowance for funeral expenses 殡殓费的免税额 O ;[Mi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9t6c*|60#n  
allowance for repairs and outgoings 修葺及支出方面的免税额 W`NF40)  
allowance to debtor 给债务人的津贴 C*3St`2@9  
alteration of capital 资本更改 [0aC]XQZ  
alternate trustee 候补受托人 )Jdku}Pf  
amalgamation 合并 :8hI3]9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3ce$eZE  
ambit of charges 征税范围；收费范围 ^X}r ^  
amended valuation 经修订的估值 T&+3Xi:  
American Commodities Exchange 美国商品交易所 +L`}(yLJ)9  
American Express Bank Limited 美国运通银行 *YL86R+U  
American Stock Exchange 美国证券交易所 ~J&-~<%P}  
amortization 摊销 p6K
~b  
amount due from banks 存放银行同业的款项 elQjPvb  
amount due from banks abroad 存放海外银行同业的款项 "lLh#W1d  
amount due from holding companies 控股公司欠款  BgQ/$,  
amount due from local banks 存放本港银行同业的款项 q?dd5JzZy,  
amount due to banks 银行同业的存款
Sk/@w[  
amount due to banks abroad 海外银行同业的存款 1[8^JVC>6  
amount due to holding companies 控股公司存款
AvB=/p@]  
amount due to local banks 本港银行同业的存款 MP)Prl>  
amount due to outport banks 外埠银行同业的存款 x,.=VB  
amount for note issue 发行纸币的款额 d&raHF*  
amount of bond 担保契据的款额 -Dx3*ZhP  
amount of consideration 代价款额  Pd\4hy  
amount of contribution 供款数额 @j_o CDS  
amount of indebtedness 负债款额 !%ju.Xs8  
amount of principal of the loan 贷款本金额 @uCi0Pt  
amount of rates chargeable 应征差饷数额 FHw%ynC  
amount of share capital 股本额 lnHY?y7{  
amount of sums assured 承保款额 :PW"7|c!  
amount of variation 变动幅度 c:u*-lYmK%  
amount of vote 拨款数额 # dL,d6a  
amount payable 应付款额 `bfUP s  
amount receivable 应收款额 }DS%?6}Sy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #}+H  
analysis 分析 1W{oj  
ancillary risk 附属风险 &K[sb%  
annual account 周年帐目；周年帐目报表；年度决算；年结 $rmxwxz&W:  
annual accounting date 年结日期 |1(x2x%}D^  
annual allowance 每年免税额；年积金；年度津贴；年津 'ia-h7QWS  
annual balance 年度余额 R20 .dA_N  
annual disposable income 每年可动用收入 R6od{#5H$  
annual estimates 周年预算 "aF2:E'  
annual fee 年费 SsTBjIX  
annual general meeting 周年大会 N6"sXwm  
annual growth rate 年增率；每年增长率 \}v@!PQl  
annual long-term supplement 长期个案每年补助金 {VW\EOPV~  
annual pensionable emolument 可供计算退休金的年薪 ch]Q
z[d  
annual report 年报 )'T].kWW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2Ax"X12{6  
annual return 周年报表；周年申报表；每年报税表格   8sG?|u  
Annual Return Rules 《周年报表规则》 os"R'GYmf  
annual review of consumer prices 每年消费物价回顾 1F,U^O  
annual roll-forward basis 逐年延展方式 c-(RjQ~M5  
annual salary 年薪 L%/>Le}VX  
annual statement 年度报表；年度决算表 U&1O  
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 //BJaWq  
annuitant 年金受益人 t!Cz;ajNi  
annuity 年金 #%@bZ f  
annuity contract 年金合约 XYuX+&XW/  
annuity on human life 人寿年金 (WC =om  
antecedent debt 先前的债项 JX&]>#6|E  
ante-dated cheque 倒填日期支票 jq%<Z,rh  
anticipated expenditure 预期开支 Y4 z  
anticipated net profit 预期纯利 :38h)9>RK  
anticipated revenue 预期收入 E > GmFw  
anti-inflation measure 反通货膨胀措施 F_'{:v1GW  
anti-inflationary stance 反通货膨胀立场 wg%Z  
apparent deficit 表面赤字 v1~l=^4&  
apparent financial solvency 表面偿债能力 n
Upj+F#  
apparent partner 表面合伙人 QOkt
IH  
application for personal assessment 个人入息课税申请书 En9J7es_  
application of fund 资金应用 7;q0'_G  
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 s(3u\#P  
appointed actuary 委任精算师 :JG5)H}j+  
appointed auditor 委任核数师；委任审计师 ejZ-A?f-K  
appointed trustee 委任的受托人 S1Y,5,}  
appointer 委任人 <Hr<QiAK  
apportioned pro rata 按比例分摊 @[9  
apportionment 分配；分摊 ~Ze!F"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3-hcKE  
apportionment formula 分摊方程式 M?sax+'  
apportionment of estate duty 遗产税的分摊 %C,zR&]F  
appraisal 估价；评估 "[~yu* S  
appreciable growth 可观增长 h<3b+*wYJC  
appreciable impact 显着影响 g4=1['wW  
appreciable increase 可观增长 Yq00<kIDJ  
appreciation 增值；升值 )jgz(\KZ  
appreciation against other currencies 相对其他货币升值 gU+yqT7=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X,l7>>L{g  
appreciation tax 增值税 Xydx87L/-e  
appropriation 拨款；拨用；拨付 Zqm%qm:  
appropriation account 拨款帐目 `oikSx$vB.  
Appropriation Bill 拨款法案 VVch%  
appropriation-in-aid system 补助拨款办法 bT2c&VPCE  
approved assets 核准资产 ;%2+Tc-7I  
approved basket stock 认可一篮子证券 "KK}}$>  
approved budget 核准预算 e8 ]C
 B  
approved charitable donation 认可慈善捐款 GBb8}lx  
approved charitable institution 认可慈善机构 8Pa*d/5Y(  
approved currency 核准货币；认可货币 ^2$b8]q  
approved estimates 核准预算 &%j`WF4p  
approved estimates of expenditure 核准开支预算 A+M4=  
approved overseas insurer 核准海外保险人 U
r< (TM  
approved overseas trust company 核准海外信托公司 J&~I4ko]  
approved pooled investment fund 核准汇集投资基金 ASoBa&vX  
approved provident fund scheme 认可公积金计划 YT!iI  
approved provision 核准拨款 & n@hD7=(  
approved redeemable share 核准可赎回股份 A'jL+dI.  
approved regional stock 认可地区性证券 1
8%$Z$K,  
approved retirement scheme 认可退休金计划 ;W5.g8  
approved subordinated loan 核准附属贷款 \Qah*1  
arbitrage 套戥；套汇；套利 Uz_ob9l<#H  
arbitrageur 套戥者；套汇者 y
|O3*`&m  
arbitrary amount 临时款项 PU.j(0  
arrangement 措施；安排；协定 ?3fnt"  
arrears 欠款 P{K\}+9F   
arrears of pay 欠付薪酬 >g!$H}\  
arrears of revenue 逾期未收税款；逾期未收的帐项 q[qX O5  
articles of association 组织章程；组织细则；组织章程细则 +1cr6a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2(GYk
 
ascertainment of profit 确定利润 83V\O_7 j  
"Asia Clear" “亚洲结算系统”