[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 qOyg&]7  
allotment notice 股份配售通知；配股通知 ~^U(GAs  
allotment of shares 股份分配 ,S|v>i,@  
allowable 可获宽免；免税的 %p5%Fs`sd  
allowable business loss 可扣除的营业亏损 jQAK ?7':=  
allowable expenses 可扣税的支出 7XE |5G  
allowance 免税额；津贴；备抵；准备金 Iz'*^{Ssm  
allowance for debts 债项的免税额 9=(*#gRd  
allowance for depreciation by wear and tear 耗损折旧免税额 +doZnU,  
allowance for funeral expenses 殡殓费的免税额 gm**9]k^{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5jj
<sj!S  
allowance for repairs and outgoings 修葺及支出方面的免税额 .%{3# \  
allowance to debtor 给债务人的津贴 0]tr&BLl*  
alteration of capital 资本更改 *\?tW]8<  
alternate trustee 候补受托人 p'lL2n$E  
amalgamation 合并 gbP]!d:I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]!yuD/4A  
ambit of charges 征税范围；收费范围 [L.+N@ M  
amended valuation 经修订的估值 \tLfB[S.5  
American Commodities Exchange 美国商品交易所 `0@onDQVc=  
American Express Bank Limited 美国运通银行 ;a]2hd"6  
American Stock Exchange 美国证券交易所 JLS|G?#0  
amortization 摊销 SxC   
amount due from banks 存放银行同业的款项 x|#R$^4CY  
amount due from banks abroad 存放海外银行同业的款项 3`ov?T(H  
amount due from holding companies 控股公司欠款 _]SV@q^  
amount due from local banks 存放本港银行同业的款项 w1Z9@*C!  
amount due to banks 银行同业的存款 HZp}<7NR(7  
amount due to banks abroad 海外银行同业的存款 alQMPQVin  
amount due to holding companies 控股公司存款 z1LN|+\}  
amount due to local banks 本港银行同业的存款 }9w?[hXW"  
amount due to outport banks 外埠银行同业的存款 [:cy.K!Uo%  
amount for note issue 发行纸币的款额 +,`Cv_O  
amount of bond 担保契据的款额 ]8)nIT^EP  
amount of consideration 代价款额 3)jFv7LAU  
amount of contribution 供款数额 _*d8:|qw  
amount of indebtedness 负债款额 M2UF3xD  
amount of principal of the loan 贷款本金额 _9%R U"  
amount of rates chargeable 应征差饷数额 -;/;d z;  
amount of share capital 股本额 sW'SR  
amount of sums assured 承保款额 -O. q$D=as  
amount of variation 变动幅度 ~x:\xQti  
amount of vote 拨款数额 jQ &$5&o  
amount payable 应付款额 !(:R=J_h  
amount receivable 应收款额 Ig owz7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cG)i:  
analysis 分析 :VP*\K/:  
ancillary risk 附属风险 zZrUS'8  
annual account 周年帐目；周年帐目报表；年度决算；年结 7(RtPLpZ  
annual accounting date 年结日期 "bI'XaSv  
annual allowance 每年免税额；年积金；年度津贴；年津 >
/,7j:X  
annual balance 年度余额 T%GdvtmS>  
annual disposable income 每年可动用收入 X,m6#vLK2  
annual estimates 周年预算 X?m"86L  
annual fee 年费  4x.1J  
annual general meeting 周年大会 ,(h:0L2v7d  
annual growth rate 年增率；每年增长率 F` /mcyf  
annual long-term supplement 长期个案每年补助金 3v~804kWB  
annual pensionable emolument 可供计算退休金的年薪 V`F]L^m=L  
annual report 年报 o:`>r/SlL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `zQ2i}Uju  
annual return 周年报表；周年申报表；每年报税表格 tO0MYEx"  
Annual Return Rules 《周年报表规则》 1C,=1bY  
annual review of consumer prices 每年消费物价回顾 e^;<T9Esr  
annual roll-forward basis 逐年延展方式 .UxbwTup  
annual salary 年薪 6[r-8_  
annual statement 年度报表；年度决算表 $yd "bJK  
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 @FC|1=+  
annuitant 年金受益人 g^ @9SU  
annuity 年金 d
Mo456L  
annuity contract 年金合约 <1r#hFUUL  
annuity on human life 人寿年金 ]yc&ffe%  
antecedent debt 先前的债项 t0^chlJP$  
ante-dated cheque 倒填日期支票 r&$r=f<  
anticipated expenditure 预期开支 dvPK5+0W?  
anticipated net profit 预期纯利 6V[ce4a%  
anticipated revenue 预期收入 BU3VXnqT[  
anti-inflation measure 反通货膨胀措施 x~!gGfP  
anti-inflationary stance 反通货膨胀立场 zk\YW'x|r  
apparent deficit 表面赤字 ,C4gA(')K  
apparent financial solvency 表面偿债能力 [SnnOqWw  
apparent partner 表面合伙人 KwEyMR!  
application for personal assessment 个人入息课税申请书 lCyBdY9n  
application of fund 资金应用 =f FTi1]/h  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ssf.ef$   
appointed actuary 委任精算师 mmN!=mf*  
appointed auditor 委任核数师；委任审计师 W3AtO  
appointed trustee 委任的受托人 #3fS_;G  
appointer 委任人 w6b
\l1Z  
apportioned pro rata 按比例分摊 e}F1ZJz  
apportionment 分配；分摊 w$E8R[J~P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <B+xE?v4  
apportionment formula 分摊方程式 uA`EJ )d  
apportionment of estate duty 遗产税的分摊 "pa}']7#
 
appraisal 估价；评估 %jS#DVxBR  
appreciable growth 可观增长 hv]}b'M$  
appreciable impact 显着影响 
o@o0V  
appreciable increase 可观增长 (z8^^j[  
appreciation 增值；升值 =Gl6~lJ{_  
appreciation against other currencies 相对其他货币升值 0uw3[,I   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "Uk "  
appreciation tax 增值税
u]<7}R@s  
appropriation 拨款；拨用；拨付 <1^\,cI2  
appropriation account 拨款帐目 at N%csA0  
Appropriation Bill 拨款法案 #b^x!lR  
appropriation-in-aid system 补助拨款办法 ,PmQ}1kGW  
approved assets 核准资产 MQ~OG9.  
approved basket stock 认可一篮子证券 1Tb'f^M$  
approved budget 核准预算 ap 5D6y+  
approved charitable donation 认可慈善捐款 )MV`(/BC*  
approved charitable institution 认可慈善机构 !)!<.x  
approved currency 核准货币；认可货币 JDa=+\_  
approved estimates 核准预算 {\r1A  
approved estimates of expenditure 核准开支预算 QTy xx  
approved overseas insurer 核准海外保险人 W*S!}ZT`  
approved overseas trust company 核准海外信托公司 ])v,zp"u  
approved pooled investment fund 核准汇集投资基金 4>JDo,AWy  
approved provident fund scheme 认可公积金计划 <Z0N)0|  
approved provision 核准拨款 |z]O@@j$  
approved redeemable share 核准可赎回股份 D'nO  
approved regional stock 认可地区性证券 k+D32]b@  
approved retirement scheme 认可退休金计划 49e~/YY  
approved subordinated loan 核准附属贷款
o<pb!]1  
arbitrage 套戥；套汇；套利 f^EDiG>b`  
arbitrageur 套戥者；套汇者 N:_U2[V^d  
arbitrary amount 临时款项 { H\(H_X  
arrangement 措施；安排；协定 sz7|2OV"  
arrears 欠款 SK>*t KY  
arrears of pay 欠付薪酬 D>HX1LV  
arrears of revenue 逾期未收税款；逾期未收的帐项 t V]BcD
p  
articles of association 组织章程；组织细则；组织章程细则 Q\!0V@$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,hggmzA~  
ascertainment of profit 确定利润 =9LeFrz  
"Asia Clear" “亚洲结算系统”