[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 f5^[`b3H  
allotment notice 股份配售通知；配股通知 k.?b2]@$  
allotment of shares 股份分配 D@&
0 P&  
allowable 可获宽免；免税的 i9uJ%n
d:  
allowable business loss 可扣除的营业亏损 :jgwp~l  
allowable expenses 可扣税的支出 u9QvcD^'z  
allowance 免税额；津贴；备抵；准备金 b?qtTce  
allowance for debts 债项的免税额 T+RfMEdr  
allowance for depreciation by wear and tear 耗损折旧免税额 b4i=eI8  
allowance for funeral expenses 殡殓费的免税额 DTPYCG&%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W8R@Pf
  
allowance for repairs and outgoings 修葺及支出方面的免税额  h9RG?r1  
allowance to debtor 给债务人的津贴 EnZrnoGM  
alteration of capital 资本更改 \Ua"gS2L  
alternate trustee 候补受托人 C%0|o/Wi  
amalgamation 合并 r@^h,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h@t&n@8O?  
ambit of charges 征税范围；收费范围 td&W>(
3d  
amended valuation 经修订的估值 6O!&!  
American Commodities Exchange 美国商品交易所 {088j?[hzk  
American Express Bank Limited 美国运通银行 %jim] ]<S[  
American Stock Exchange 美国证券交易所 RT4ns+J1  
amortization 摊销 PL[7|_%  
amount due from banks 存放银行同业的款项 *h$Z: p-g  
amount due from banks abroad 存放海外银行同业的款项 rx CSs  
amount due from holding companies 控股公司欠款 rhsSV3iM  
amount due from local banks 存放本港银行同业的款项 ZFY t[:  
amount due to banks 银行同业的存款 (sz=IB ;  
amount due to banks abroad 海外银行同业的存款 s-~Tf|  
amount due to holding companies 控股公司存款 xm6cn\
e  
amount due to local banks 本港银行同业的存款 m:.ywi w=  
amount due to outport banks 外埠银行同业的存款 =4 36/O`K  
amount for note issue 发行纸币的款额 *O+
G}_}  
amount of bond 担保契据的款额 M9[Fx=
qY  
amount of consideration 代价款额 Rku9? zf^  
amount of contribution 供款数额 ehPrxIyC  
amount of indebtedness 负债款额 4&2aJ_ 2y  
amount of principal of the loan 贷款本金额 ng;,;o.  
amount of rates chargeable 应征差饷数额 udMDE=1~L  
amount of share capital 股本额 ~8o's`  
amount of sums assured 承保款额 '!I^Lfz-Z  
amount of variation 变动幅度 5VDqx@(  
amount of vote 拨款数额 d:|X|0#\uH  
amount payable 应付款额 6V KsX+sd  
amount receivable 应收款额 KW ]/u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TLU^ad#9E  
analysis 分析 k,LeBCqGcb  
ancillary risk 附属风险 4N|^Joi  
annual account 周年帐目；周年帐目报表；年度决算；年结 9#IKb:9k  
annual accounting date 年结日期 Y.$'<1  
annual allowance 每年免税额；年积金；年度津贴；年津 q["CT&0  
annual balance 年度余额 PqZM
uUd  
annual disposable income 每年可动用收入 xv4_q-r[  
annual estimates 周年预算 J
Bo/<W#|  
annual fee 年费 Py3Xvudv  
annual general meeting 周年大会 Fc%@
  
annual growth rate 年增率；每年增长率 wO;\,zU  
annual long-term supplement 长期个案每年补助金 .^6"nnfA#
 
annual pensionable emolument 可供计算退休金的年薪 ,|,DXw  
annual report 年报 n[H3b}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X>(?  
annual return 周年报表；周年申报表；每年报税表格 !~u;CMR  
Annual Return Rules 《周年报表规则》 -{dsl|Dl  
annual review of consumer prices 每年消费物价回顾 (,#Rj$W  
annual roll-forward basis 逐年延展方式 {+_pyL  
annual salary 年薪 id="\12Bw  
annual statement 年度报表；年度决算表 *4"s,1?@BG  
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 hqd}L~o:  
annuitant 年金受益人 Hr |De8#f  
annuity 年金 \$n?J(N  
annuity contract 年金合约 =\GuIH2  
annuity on human life 人寿年金 /B7 3|KB+  
antecedent debt 先前的债项 I0trHrX9  
ante-dated cheque 倒填日期支票 ~3<Li}W  
anticipated expenditure 预期开支 { K'QE0'x  
anticipated net profit 预期纯利 <2Lcy&w_M  
anticipated revenue 预期收入 2UU5\ jV6  
anti-inflation measure 反通货膨胀措施 }u8o*P|,  
anti-inflationary stance 反通货膨胀立场 2iYf)MC  
apparent deficit 表面赤字 .>NhC"  
apparent financial solvency 表面偿债能力 @.T(\Dq^  
apparent partner 表面合伙人 >bWx!M]
 
application for personal assessment 个人入息课税申请书 qPY OO  
application of fund 资金应用 c%%r  
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 {h5 S=b  
appointed actuary 委任精算师 6m"_=.k%  
appointed auditor 委任核数师；委任审计师 ;$gZ?&  
appointed trustee 委任的受托人 Nn5z   
appointer 委任人 /^v?Q9=Y  
apportioned pro rata 按比例分摊 !{tkv4  
apportionment 分配；分摊 =LEKFXqM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +Bk" khH  
apportionment formula 分摊方程式 O*^=  
apportionment of estate duty 遗产税的分摊 bI/d(Q%#<  
appraisal 估价；评估 ~?TG
SD@(  
appreciable growth 可观增长 d5mhk[p7\J  
appreciable impact 显着影响 9t:P1  
appreciable increase 可观增长 ZWH?=Bk:  
appreciation 增值；升值 ICwhqH&  
appreciation against other currencies 相对其他货币升值 `oQ)qa_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hyq sMkW|  
appreciation tax 增值税 -S5M>W.Qb{  
appropriation 拨款；拨用；拨付 eq+
t%  
appropriation account 拨款帐目 :a3 +f5  
Appropriation Bill 拨款法案 ,b!!h]t  
appropriation-in-aid system 补助拨款办法 R r7
r5  
approved assets 核准资产 oxT..=-  
approved basket stock 认可一篮子证券 Blv!%es  
approved budget 核准预算 tr3Rn :0]  
approved charitable donation 认可慈善捐款 \-3\lZ3qj  
approved charitable institution 认可慈善机构 cz<8Kb/XV  
approved currency 核准货币；认可货币 #Bq.'?c'~  
approved estimates 核准预算 qd\5S* Z1  
approved estimates of expenditure 核准开支预算 pJkaP  
approved overseas insurer 核准海外保险人 2(~Y ^_  
approved overseas trust company 核准海外信托公司 _):V7Zv  
approved pooled investment fund 核准汇集投资基金 ."9t<<!  
approved provident fund scheme 认可公积金计划
.1R:YNx{/  
approved provision 核准拨款 <j"}EEb^  
approved redeemable share 核准可赎回股份 am;)@<8~Q  
approved regional stock 认可地区性证券 wT/TQEgz  
approved retirement scheme 认可退休金计划 _hT-5)1r  
approved subordinated loan 核准附属贷款 vpR^G`/
 
arbitrage 套戥；套汇；套利 h#a;(F4_7  
arbitrageur 套戥者；套汇者 *{/ ww9fT  
arbitrary amount 临时款项 o|# Mq"od  
arrangement 措施；安排；协定 _cra_(b  
arrears 欠款 PAG.],"D  
arrears of pay 欠付薪酬 ^wesuW@=  
arrears of revenue 逾期未收税款；逾期未收的帐项 `;Qw/xl_N  
articles of association 组织章程；组织细则；组织章程细则 :.5l9Ci4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =\CJsS.  
ascertainment of profit 确定利润 6b1f?0  
"Asia Clear" “亚洲结算系统”