[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 };{V]f 0  
allotment notice 股份配售通知；配股通知 tS|gQUF17  
allotment of shares 股份分配 <OF2\#Nh  
allowable 可获宽免；免税的 k0[b4cr`  
allowable business loss 可扣除的营业亏损 _J' _9M?>  
allowable expenses 可扣税的支出 A{3VTe4TV  
allowance 免税额；津贴；备抵；准备金 NF9fPAF%;  
allowance for debts 债项的免税额 O"%b@$p\L  
allowance for depreciation by wear and tear 耗损折旧免税额 V $'~2v{_  
allowance for funeral expenses 殡殓费的免税额 k'H+l]=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #m %ZW3  
allowance for repairs and outgoings 修葺及支出方面的免税额 U7GgGMw  
allowance to debtor 给债务人的津贴 `[.b>ztqgJ  
alteration of capital 资本更改 6k569c{7  
alternate trustee 候补受托人 OQl7#`G!H%  
amalgamation 合并 ollJ#i9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B4fMD]  
ambit of charges 征税范围；收费范围 s @AGU/v  
amended valuation 经修订的估值 ANqWY&f  
American Commodities Exchange 美国商品交易所 6}b1*xQ  
American Express Bank Limited 美国运通银行 z n!H&!8&  
American Stock Exchange 美国证券交易所 .K I6<k/  
amortization 摊销 j6Msbq[  
amount due from banks 存放银行同业的款项 OA lV7cfD  
amount due from banks abroad 存放海外银行同业的款项  Xaz`L  
amount due from holding companies 控股公司欠款 +OEheG8  
amount due from local banks 存放本港银行同业的款项 H>
Y0R  
amount due to banks 银行同业的存款 j%_{tB  
amount due to banks abroad 海外银行同业的存款 Q}/2\Q=)j  
amount due to holding companies 控股公司存款 j.}@9  
amount due to local banks 本港银行同业的存款 hrT!S  
amount due to outport banks 外埠银行同业的存款 mI$<+S1!  
amount for note issue 发行纸币的款额 r .&<~x  
amount of bond 担保契据的款额 %8U/ !(.g  
amount of consideration 代价款额 nw.,`M,N  
amount of contribution 供款数额 &
B CA  
amount of indebtedness 负债款额 pv LA:LW2  
amount of principal of the loan 贷款本金额 B4uJT~,7>  
amount of rates chargeable 应征差饷数额 jFE1k(2e  
amount of share capital 股本额 3u&>r-V6Fn  
amount of sums assured 承保款额 i\h"N K  
amount of variation 变动幅度 kK62yz,  
amount of vote 拨款数额 3c%dErch  
amount payable 应付款额 B<V8:vOam  
amount receivable 应收款额 .N:& {$o:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1$+-?:i C  
analysis 分析 A(j9T,!  
ancillary risk 附属风险 *F4"mr|\  
annual account 周年帐目；周年帐目报表；年度决算；年结  Rix|LKk{  
annual accounting date 年结日期 Y.7iKMp(  
annual allowance 每年免税额；年积金；年度津贴；年津 VXfp=JE  
annual balance 年度余额 [m*E[0Hu  
annual disposable income 每年可动用收入 ON.1'Wk?  
annual estimates 周年预算 +1uAzm4SL  
annual fee 年费 2cnyq$4k  
annual general meeting 周年大会 bi:TX<K+  
annual growth rate 年增率；每年增长率 NZ{)&ObBRt  
annual long-term supplement 长期个案每年补助金 V?yTJJ21X  
annual pensionable emolument 可供计算退休金的年薪 DK6^\k][V  
annual report 年报 G8sxg&bf{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3zr95$ Mt  
annual return 周年报表；周年申报表；每年报税表格 w# iezo. 0  
Annual Return Rules 《周年报表规则》 @.D1_A  
annual review of consumer prices 每年消费物价回顾 47/14rY 2  
annual roll-forward basis 逐年延展方式 xE{PsN1 X;  
annual salary 年薪 F"G]afI9+  
annual statement 年度报表；年度决算表 #8{U0 7]"  
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 }=7? & b  
annuitant 年金受益人 ],?$&  
annuity 年金 _NwB7@ e  
annuity contract 年金合约 !e<D2><^  
annuity on human life 人寿年金 6g6BE^o\  
antecedent debt 先前的债项 "ZHA.M]`
 
ante-dated cheque 倒填日期支票 p?6`mH  
anticipated expenditure 预期开支 %}`zq8Q
;  
anticipated net profit 预期纯利 @,9cpaL3  
anticipated revenue 预期收入 &"R`:`XF  
anti-inflation measure 反通货膨胀措施 [$x&J6jF.  
anti-inflationary stance 反通货膨胀立场 .XZq6iF9  
apparent deficit 表面赤字 $sfDtnRy  
apparent financial solvency 表面偿债能力 &{
gD(QG  
apparent partner 表面合伙人 >Q-"-X1  
application for personal assessment 个人入息课税申请书 (X{o =co,  
application of fund 资金应用 wf,B/[,d  
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 uE;bNs'  
appointed actuary 委任精算师 F\Z|JCA  
appointed auditor 委任核数师；委任审计师 ~LG<Uu  
appointed trustee 委任的受托人 DwNEqHi  
appointer 委任人 X<8   
apportioned pro rata 按比例分摊 ~BbF:DS  
apportionment 分配；分摊 kGkfLY6B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z,f  
apportionment formula 分摊方程式 |[3%^!f\  
apportionment of estate duty 遗产税的分摊 p~evPTHnrX  
appraisal 估价；评估 lx H3a :gm  
appreciable growth 可观增长 ->u}b?aF  
appreciable impact 显着影响
#GVf+8"  
appreciable increase 可观增长 gK#G8V-,  
appreciation 增值；升值 !5VT[w 1  
appreciation against other currencies 相对其他货币升值 [AA*B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6");NHE  
appreciation tax 增值税 d95 $w8>  
appropriation 拨款；拨用；拨付  Qk)E:  
appropriation account 拨款帐目 sWGc1jC?.F  
Appropriation Bill 拨款法案 AEw~LF2w  
appropriation-in-aid system 补助拨款办法 bMvHAtp  
approved assets 核准资产 ej;\a:JL  
approved basket stock 认可一篮子证券 >S[NI<=8S  
approved budget 核准预算 ;3P~eeQR  
approved charitable donation 认可慈善捐款 c*N>7IF,  
approved charitable institution 认可慈善机构 ')82a49eA  
approved currency 核准货币；认可货币 ;X}!;S%K  
approved estimates 核准预算 y7@q]~%  
approved estimates of expenditure 核准开支预算 WW[G
ne  
approved overseas insurer 核准海外保险人 y yqya[-11  
approved overseas trust company 核准海外信托公司 U^~jB= =]  
approved pooled investment fund 核准汇集投资基金 o'*7I|7a  
approved provident fund scheme 认可公积金计划 nN*:"F/^  
approved provision 核准拨款 ?rSm6V  
approved redeemable share 核准可赎回股份 Xt$o$V  
approved regional stock 认可地区性证券 )ePQN~#K}  
approved retirement scheme 认可退休金计划 bL9XQ:$C  
approved subordinated loan 核准附属贷款 [39  
arbitrage 套戥；套汇；套利 ELgq#z  
arbitrageur 套戥者；套汇者 O
g E<bw  
arbitrary amount 临时款项 P7|x=Ew;`  
arrangement 措施；安排；协定 Pgo^$xn'6  
arrears 欠款 tEl_a~s*3?  
arrears of pay 欠付薪酬 fZNWJo# `.  
arrears of revenue 逾期未收税款；逾期未收的帐项 gBPYGci2F  
articles of association 组织章程；组织细则；组织章程细则 {[Z}<#n)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z%9_vpWc  
ascertainment of profit 确定利润 RS9mAeX4h  
"Asia Clear" “亚洲结算系统”