[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 q +*>T=k  
allotment notice 股份配售通知；配股通知 BnPL>11Y  
allotment of shares 股份分配 feA(Rj  
allowable 可获宽免；免税的 Q39;bz
  
allowable business loss 可扣除的营业亏损 j=V2~ xA6  
allowable expenses 可扣税的支出 pcO{%]?p  
allowance 免税额；津贴；备抵；准备金 K-6+fgeB  
allowance for debts 债项的免税额 PESJ7 /
^E  
allowance for depreciation by wear and tear 耗损折旧免税额 "*oN~&flc  
allowance for funeral expenses 殡殓费的免税额 
`XK+Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1vL$k[^&d  
allowance for repairs and outgoings 修葺及支出方面的免税额 yiAusl;  
allowance to debtor 给债务人的津贴 rT!9{uK  
alteration of capital 资本更改 qy,X#y'FuE  
alternate trustee 候补受托人 Mw{skK>b  
amalgamation 合并 mF @DO$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?{KC@c*c  
ambit of charges 征税范围；收费范围 >v k?wY^f  
amended valuation 经修订的估值 c 6$n:  
American Commodities Exchange 美国商品交易所 InfUH8./t  
American Express Bank Limited 美国运通银行 /GU%{nT  
American Stock Exchange 美国证券交易所 ghVxcK  
amortization 摊销 fudLm  
amount due from banks 存放银行同业的款项 gt:Ot0\7  
amount due from banks abroad 存放海外银行同业的款项 _^Lg}@t  
amount due from holding companies 控股公司欠款 w*qmC<D$A  
amount due from local banks 存放本港银行同业的款项 SO}en[()O  
amount due to banks 银行同业的存款 L}.V` v{zc  
amount due to banks abroad 海外银行同业的存款 1`@rAA>h'  
amount due to holding companies 控股公司存款 Fwfe5`9'  
amount due to local banks 本港银行同业的存款 % ovk}}%;  
amount due to outport banks 外埠银行同业的存款 7).zed^  
amount for note issue 发行纸币的款额 ^J7g)j3  
amount of bond 担保契据的款额 i \u"+:j  
amount of consideration 代价款额 *l\vqgv.Z  
amount of contribution 供款数额 @V5'+^O  
amount of indebtedness 负债款额 a&~]77)  
amount of principal of the loan 贷款本金额 <B=!ZC=n  
amount of rates chargeable 应征差饷数额 G8ksm2}  
amount of share capital 股本额 }dSxrT  
amount of sums assured 承保款额 G)wIxm$?0  
amount of variation 变动幅度 !Knv/:+  
amount of vote 拨款数额
,O}2LaK.O  
amount payable 应付款额 ^"\.,
Y  
amount receivable 应收款额 h| +(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?.&?4*u  
analysis 分析 26\*x  
ancillary risk 附属风险 DU: sQS4  
annual account 周年帐目；周年帐目报表；年度决算；年结 Zjh9jvsW  
annual accounting date 年结日期 D$[/|%3  
annual allowance 每年免税额；年积金；年度津贴；年津 2\1\Jn#q  
annual balance 年度余额 L~~Dj:%uq  
annual disposable income 每年可动用收入 .`Ts'0vVy  
annual estimates 周年预算 M[ZuXH}  
annual fee 年费 )B'U_*  
annual general meeting 周年大会 g Z1|b  
annual growth rate 年增率；每年增长率 vX
i}B  
annual long-term supplement 长期个案每年补助金 vaEAjg*To<  
annual pensionable emolument 可供计算退休金的年薪 ,*$/2nB^  
annual report 年报 S.Fip_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )iG+pP@.@  
annual return 周年报表；周年申报表；每年报税表格 8!AMRE  
Annual Return Rules 《周年报表规则》 fMFlY%@t  
annual review of consumer prices 每年消费物价回顾 P$ |DiiH  
annual roll-forward basis 逐年延展方式
PX1Scvi  
annual salary 年薪 wOp# mT  
annual statement 年度报表；年度决算表 "UY.; P  
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 5bzYTK&-  
annuitant 年金受益人 _\Cd.
 
annuity 年金 ,`JXBI~  
annuity contract 年金合约 V6ioQx=K#  
annuity on human life 人寿年金 N#`aVW'{v2  
antecedent debt 先前的债项 ~-w  
ante-dated cheque 倒填日期支票 !jDqRXi(  
anticipated expenditure 预期开支 r6-'p0|   
anticipated net profit 预期纯利 ;Q.g[[J/p  
anticipated revenue 预期收入 d4P0f'.z  
anti-inflation measure 反通货膨胀措施 (dC<N3  
anti-inflationary stance 反通货膨胀立场 J}.y+b>8
\  
apparent deficit 表面赤字 ^Y:Q%?uB/  
apparent financial solvency 表面偿债能力 Ueyt}44.e2  
apparent partner 表面合伙人 u?
f3&pA  
application for personal assessment 个人入息课税申请书 h;KI2k_^  
application of fund 资金应用 '#.:%4  
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 OQA3~\Vu  
appointed actuary 委任精算师 : |c,.uO  
appointed auditor 委任核数师；委任审计师 Hvq< _&2  
appointed trustee 委任的受托人 */L;6_  
appointer 委任人 Te#wU e-|  
apportioned pro rata 按比例分摊 5W!E.fz* T  
apportionment 分配；分摊 9e Dji,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y4Z?`TL  
apportionment formula 分摊方程式 @$79$:q N  
apportionment of estate duty 遗产税的分摊 +G_6Ek4  
appraisal 估价；评估 ~5wCehSb  
appreciable growth 可观增长 ~^"cq S(  
appreciable impact 显着影响 *3
<m<<>U  
appreciable increase 可观增长 '+X9MzU*\  
appreciation 增值；升值 EVj48  
appreciation against other currencies 相对其他货币升值 =k[!p'~jD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 00G[`a5  
appreciation tax 增值税 ZH%[wQ~4  
appropriation 拨款；拨用；拨付 +>OEp
* j  
appropriation account 拨款帐目 $XI5fa4Tt  
Appropriation Bill 拨款法案 -c=IO(B/  
appropriation-in-aid system 补助拨款办法 ,7M9f  
approved assets 核准资产 C({L4O#?o  
approved basket stock 认可一篮子证券 _V{WXsOx(  
approved budget 核准预算 i*Y/q-N|  
approved charitable donation 认可慈善捐款 YS{  
approved charitable institution 认可慈善机构 AX
1'.   
approved currency 核准货币；认可货币 @Ds?  
approved estimates 核准预算 0{PK]qp7  
approved estimates of expenditure 核准开支预算 wrn[q{dX  
approved overseas insurer 核准海外保险人 #IBBaxOk  
approved overseas trust company 核准海外信托公司 Q$,8yTM  
approved pooled investment fund 核准汇集投资基金 M14_w ,  
approved provident fund scheme 认可公积金计划 ORx,n7
-  
approved provision 核准拨款 } 2 )s%  
approved redeemable share 核准可赎回股份 cp?`\P  
approved regional stock 认可地区性证券 {djOU 9]  
approved retirement scheme 认可退休金计划 ^@)/VfV
g  
approved subordinated loan 核准附属贷款 JZL!(>tI  
arbitrage 套戥；套汇；套利 ;g m){ g  
arbitrageur 套戥者；套汇者 3 XfXMVm  
arbitrary amount 临时款项 e`$v\7K  
arrangement 措施；安排；协定 K)Db3JIIk  
arrears 欠款 5Cy)#Z {  
arrears of pay 欠付薪酬 <tF]>(|M  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ky nZz R  
articles of association 组织章程；组织细则；组织章程细则 5Ll[vBW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Gcs+@7!b  
ascertainment of profit 确定利润 TTE#7\K~B  
"Asia Clear" “亚洲结算系统”