[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 ""3m!qn#  
allotment notice 股份配售通知；配股通知 %8CT -mQ  
allotment of shares 股份分配 ^r*%BUU9]%  
allowable 可获宽免；免税的 6^O?p2xpo  
allowable business loss 可扣除的营业亏损 h5rP]dbhXU  
allowable expenses 可扣税的支出 QX.6~*m1  
allowance 免税额；津贴；备抵；准备金 ll\^9 4]Q  
allowance for debts 债项的免税额 >B/&V|E  
allowance for depreciation by wear and tear 耗损折旧免税额 ^FM9} t/U,  
allowance for funeral expenses 殡殓费的免税额 1{x~iZa  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |vN@2h(|"  
allowance for repairs and outgoings 修葺及支出方面的免税额 ](>7h_2B  
allowance to debtor 给债务人的津贴 19 wqDIE0  
alteration of capital 资本更改 |sqo+E  
alternate trustee 候补受托人 >Y-TwDaE  
amalgamation 合并 c48J!,jCd'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8@yc}~8 *  
ambit of charges 征税范围；收费范围 cJ##K/es  
amended valuation 经修订的估值 &rztC]jF  
American Commodities Exchange 美国商品交易所 DJYXC,r  
American Express Bank Limited 美国运通银行 N~; khS]  
American Stock Exchange 美国证券交易所 R``VQ  
amortization 摊销 x56 F  
amount due from banks 存放银行同业的款项 o1X/<.0+  
amount due from banks abroad 存放海外银行同业的款项 OZ!$%.?l  
amount due from holding companies 控股公司欠款 cbCE $  
amount due from local banks 存放本港银行同业的款项 E)Qh]:<2v  
amount due to banks 银行同业的存款 j(6$7+2qN  
amount due to banks abroad 海外银行同业的存款 BQ9`DYIb  
amount due to holding companies 控股公司存款 (Ef2 w['  
amount due to local banks 本港银行同业的存款 ?3,
64[  
amount due to outport banks 外埠银行同业的存款 \W`}L  
amount for note issue 发行纸币的款额 R^yZG{?t  
amount of bond 担保契据的款额 6"Lsui??  
amount of consideration 代价款额 qN1 -plY  
amount of contribution 供款数额 N _~KZQ11^  
amount of indebtedness 负债款额 OKZam ik~  
amount of principal of the loan 贷款本金额 vbA7I<;  
amount of rates chargeable 应征差饷数额 {nPkb5xbW  
amount of share capital 股本额 `}9 1S  
amount of sums assured 承保款额 ()C^ta_]  
amount of variation 变动幅度 A_jB|<bjTP  
amount of vote 拨款数额 9VUm=Z#`  
amount payable 应付款额 cl8_rt  
amount receivable 应收款额 adO!Gs9f?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a(ux?V)E.  
analysis 分析 Xh0wWU*  
ancillary risk 附属风险 p_5>?[TW:  
annual account 周年帐目；周年帐目报表；年度决算；年结 }^pQ
bFku  
annual accounting date 年结日期 otz_nF;E  
annual allowance 每年免税额；年积金；年度津贴；年津 ? gA=39[j  
annual balance 年度余额 F8S~wW=\w  
annual disposable income 每年可动用收入 "6E1W,|{  
annual estimates 周年预算 HTUYvU*-  
annual fee 年费 zY+t,2z  
annual general meeting 周年大会 )7I.N]=  
annual growth rate 年增率；每年增长率 A&|Wvb=  
annual long-term supplement 长期个案每年补助金 !#c[~erNZ  
annual pensionable emolument 可供计算退休金的年薪 1akD]Z
 
annual report 年报 b#p~F}qT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 g<2lPH  
annual return 周年报表；周年申报表；每年报税表格 S< EB&P  
Annual Return Rules 《周年报表规则》 68p\WheCal  
annual review of consumer prices 每年消费物价回顾 wWJQ~i?  
annual roll-forward basis 逐年延展方式 ^p"4)6p-W  
annual salary 年薪 /OhaERv  
annual statement 年度报表；年度决算表 ^<>Jw%H  
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 $kkp*3{ot  
annuitant 年金受益人 kM l@v`  
annuity 年金 |5O >>a()  
annuity contract 年金合约 ol?z<53X]  
annuity on human life 人寿年金 xm}q6>jRV  
antecedent debt 先前的债项 ^_*jp[!`b$  
ante-dated cheque 倒填日期支票 23}BW_m  
anticipated expenditure 预期开支 28T\@zi  
anticipated net profit 预期纯利 BrNG%
%n  
anticipated revenue 预期收入 P\22op_te-  
anti-inflation measure 反通货膨胀措施 (#j2P0B  
anti-inflationary stance 反通货膨胀立场 1Lm].tq  
apparent deficit 表面赤字 Y7*(_P3/  
apparent financial solvency 表面偿债能力 9n>$}UI\  
apparent partner 表面合伙人 T6 h;Y  
application for personal assessment 个人入息课税申请书 t$]&,ucW#  
application of fund 资金应用 9UeVvH  
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 =2RhPD  
appointed actuary 委任精算师 1u"R=D9p,=  
appointed auditor 委任核数师；委任审计师 8!u/   
appointed trustee 委任的受托人 E8T"{ R80  
appointer 委任人 WFU?o[k-O  
apportioned pro rata 按比例分摊 %_B:EMPd  
apportionment 分配；分摊 g.[+yzuE6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QL)>/%yU  
apportionment formula 分摊方程式 v>#Cg\  
apportionment of estate duty 遗产税的分摊 `e'G.@  
appraisal 估价；评估 hmK8jl<6  
appreciable growth 可观增长 Lnh':7FQJx  
appreciable impact 显着影响 @9Oe
C O  
appreciable increase 可观增长 0Jm]f/iZ  
appreciation 增值；升值 j~,h)C/v  
appreciation against other currencies 相对其他货币升值 GXOFk7>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [c&2i`C  
appreciation tax 增值税 !lR0w|  
appropriation 拨款；拨用；拨付 8_xnWMOe  
appropriation account 拨款帐目 k~0#'I
9  
Appropriation Bill 拨款法案 y#]}5gJ  
appropriation-in-aid system 补助拨款办法 `fQM  
approved assets 核准资产 H|PrsGW  
approved basket stock 认可一篮子证券 d^KBIz8$5l  
approved budget 核准预算 !(kX~S  
approved charitable donation 认可慈善捐款 O24Jj\"  
approved charitable institution 认可慈善机构 LQh^; ]^(  
approved currency 核准货币；认可货币  M*d-z  
approved estimates 核准预算 !2GHJHxv]c  
approved estimates of expenditure 核准开支预算 f!5F]qP>-  
approved overseas insurer 核准海外保险人 {iA^rv|  
approved overseas trust company 核准海外信托公司 r#LnDseW  
approved pooled investment fund 核准汇集投资基金 84iJ[F
q{  
approved provident fund scheme 认可公积金计划 \Os:6U=X-  
approved provision 核准拨款 =y?#^  
approved redeemable share 核准可赎回股份 Px'R`1^  
approved regional stock 认可地区性证券 $Llta,ULE  
approved retirement scheme 认可退休金计划 98BYtxa
 
approved subordinated loan 核准附属贷款 ^[ET&"  
arbitrage 套戥；套汇；套利 .| T2\M  
arbitrageur 套戥者；套汇者 W;^N8ap%  
arbitrary amount 临时款项 4Z*|Dsw  
arrangement 措施；安排；协定 M6# \na  
arrears 欠款 YV*b~6{d  
arrears of pay 欠付薪酬 QZ?d2PC=>?  
arrears of revenue 逾期未收税款；逾期未收的帐项 {J{1`@  
articles of association 组织章程；组织细则；组织章程细则 jyNb(Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ows^W8-w  
ascertainment of profit 确定利润 BRe{1i 6  
"Asia Clear" “亚洲结算系统”