[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 1/qD5 *`Y  
allotment notice 股份配售通知；配股通知 :`"-Jf  
allotment of shares 股份分配 Yl?s^]SFU  
allowable 可获宽免；免税的 ,# .12Q!  
allowable business loss 可扣除的营业亏损 61OlnmvE  
allowable expenses 可扣税的支出 b`^?nD7  
allowance 免税额；津贴；备抵；准备金 riaL
[4c  
allowance for debts 债项的免税额 z7)$m0',?  
allowance for depreciation by wear and tear 耗损折旧免税额 XFl&(I4tB  
allowance for funeral expenses 殡殓费的免税额 hE'7M;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E?|NYu#I6  
allowance for repairs and outgoings 修葺及支出方面的免税额 ="%88
7e  
allowance to debtor 给债务人的津贴 "{H{-`Ni  
alteration of capital 资本更改 )=x4+)9  
alternate trustee 候补受托人 R\#5;W^  
amalgamation 合并 $AMcU5^b7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r<LWiMl?  
ambit of charges 征税范围；收费范围 OT6Te&  
amended valuation 经修订的估值 h ^`@%g9 S  
American Commodities Exchange 美国商品交易所 7Q~W}`Qv'  
American Express Bank Limited 美国运通银行 B9cWxe4R#  
American Stock Exchange 美国证券交易所 7!m<d,]N  
amortization 摊销 wN/v-^2  
amount due from banks 存放银行同业的款项 d7zZ~n  
amount due from banks abroad 存放海外银行同业的款项 p|a`Q5z!  
amount due from holding companies 控股公司欠款  CWYOzqf  
amount due from local banks 存放本港银行同业的款项 xS+xUi  
amount due to banks 银行同业的存款 eWD!/yr|  
amount due to banks abroad 海外银行同业的存款 _D8 zKp  
amount due to holding companies 控股公司存款 [z=!OFdE  
amount due to local banks 本港银行同业的存款 5INw#1~  
amount due to outport banks 外埠银行同业的存款 f4NN?"W)  
amount for note issue 发行纸币的款额 D;+Y0B  
amount of bond 担保契据的款额 Qm" ~XP  
amount of consideration 代价款额 g}a+%Obb  
amount of contribution 供款数额 Dvl\o;  
amount of indebtedness 负债款额 sE|8a  
amount of principal of the loan 贷款本金额 ;4/ n~  
amount of rates chargeable 应征差饷数额 9(vp`Z8B4  
amount of share capital 股本额 %]tW2s"  
amount of sums assured 承保款额 n-qle5sj  
amount of variation 变动幅度 cd=H4:<T5  
amount of vote 拨款数额
$M4_"!  
amount payable 应付款额 ~Hj
c?*  
amount receivable 应收款额 AxTFVot  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s=E6HP@q  
analysis 分析 mc@Z+t'  
ancillary risk 附属风险 )qFqf<:yc  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;<E?NBV^  
annual accounting date 年结日期 p}wysVB  
annual allowance 每年免税额；年积金；年度津贴；年津 j>v8i bS(  
annual balance 年度余额 ~G6xk/+n-m  
annual disposable income 每年可动用收入 |q\i, }  
annual estimates 周年预算 wGIRRM !b  
annual fee 年费 J
u;^^  
annual general meeting 周年大会 0D `9  
annual growth rate 年增率；每年增长率 $`t2SD  
annual long-term supplement 长期个案每年补助金 l-h[I>TW  
annual pensionable emolument 可供计算退休金的年薪 qxZf!NX5  
annual report 年报 t0P_$+w.>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _ |HA\!  
annual return 周年报表；周年申报表；每年报税表格 L/vw7XNrX  
Annual Return Rules 《周年报表规则》 L6!Hv{ijn  
annual review of consumer prices 每年消费物价回顾 1 un!  
annual roll-forward basis 逐年延展方式 Pmr'W\aIR  
annual salary 年薪 ;>X;cZMd  
annual statement 年度报表；年度决算表 ]<q!pE
;t  
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 4ISIg\:c*  
annuitant 年金受益人 B/3xV:Gy  
annuity 年金 4@a/k[,  
annuity contract 年金合约 ;4v`FC>  
annuity on human life 人寿年金 I\j-  
antecedent debt 先前的债项 92b}N|u  
ante-dated cheque 倒填日期支票 MD,BGO?C  
anticipated expenditure 预期开支 )2Y]A^Y   
anticipated net profit 预期纯利 .6bo  
anticipated revenue 预期收入 BuC\Bd^0  
anti-inflation measure 反通货膨胀措施 N"~P$B1X  
anti-inflationary stance 反通货膨胀立场 "tpD ->  
apparent deficit 表面赤字 9~K+
h/  
apparent financial solvency 表面偿债能力 c5i7mx:.  
apparent partner 表面合伙人 &rG]]IO  
application for personal assessment 个人入息课税申请书 MBQ|*}+;  
application of fund 资金应用 $h=v;1"  
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 mfDt_Iq  
appointed actuary 委任精算师 |B^Picu  
appointed auditor 委任核数师；委任审计师 tBsvi%F  
appointed trustee 委任的受托人 mU||(;I  
appointer 委任人 EgzdRB\Cf  
apportioned pro rata 按比例分摊 ~yS
sv  
apportionment 分配；分摊 -G=.3 bux  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g(Oor6Pp  
apportionment formula 分摊方程式 b1."mT!p  
apportionment of estate duty 遗产税的分摊 a^O>i#i  
appraisal 估价；评估 8e`HXU(A  
appreciable growth 可观增长 p2+K-/}ApP  
appreciable impact 显着影响 Ggv*EsN/cC  
appreciable increase 可观增长 hOdU%  
appreciation 增值；升值 ,k9.1kjO*)  
appreciation against other currencies 相对其他货币升值 {)Wa"|+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v9t'CMU  
appreciation tax 增值税 AkO-PL  
appropriation 拨款；拨用；拨付 yy3`E}vX7  
appropriation account 拨款帐目 <l+hcY
am  
Appropriation Bill 拨款法案 0B~x8f  
appropriation-in-aid system 补助拨款办法 
Sm|TDH  
approved assets 核准资产 sd gI ,  
approved basket stock 认可一篮子证券 sY] pszjT  
approved budget 核准预算 : 'jVA  
approved charitable donation 认可慈善捐款 F hyY+{%  
approved charitable institution 认可慈善机构 PdRDUG{Jy  
approved currency 核准货币；认可货币 7+6I~&x!Lz  
approved estimates 核准预算 aH,NS   
approved estimates of expenditure 核准开支预算 2Z`
Jr/  
approved overseas insurer 核准海外保险人 =<ht@-1  
approved overseas trust company 核准海外信托公司 l#p?lBm1  
approved pooled investment fund 核准汇集投资基金 ZHj7^y@P  
approved provident fund scheme 认可公积金计划 ]/[@.   
approved provision 核准拨款 z38Pi  
approved redeemable share 核准可赎回股份 ;L%\[H>G  
approved regional stock 认可地区性证券 D@@"w+  
approved retirement scheme 认可退休金计划 Jt?` (H  
approved subordinated loan 核准附属贷款 @?0))@kPc3  
arbitrage 套戥；套汇；套利 lJS3*x#H  
arbitrageur 套戥者；套汇者 dXU6TCjU7  
arbitrary amount 临时款项 {OS[0LB  
arrangement 措施；安排；协定 \vW'\}  
arrears 欠款 lr -+|>M)  
arrears of pay 欠付薪酬 _skE\7&>X  
arrears of revenue 逾期未收税款；逾期未收的帐项 -KqMSf&9  
articles of association 组织章程；组织细则；组织章程细则 ;H?tcb*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MO uEsm;  
ascertainment of profit 确定利润 =~21.p  
"Asia Clear" “亚洲结算系统”