[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 .>^U mM  
allotment notice 股份配售通知；配股通知 CFG(4IMx  
allotment of shares 股份分配 Fr1OzS^&(  
allowable 可获宽免；免税的 I1W~;2cK  
allowable business loss 可扣除的营业亏损 r-5xo.J'  
allowable expenses 可扣税的支出 m>+e;5  
allowance 免税额；津贴；备抵；准备金 kV$VKag*A  
allowance for debts 债项的免税额 ^o Q^/v~  
allowance for depreciation by wear and tear 耗损折旧免税额 JjQ9AJ?
-V  
allowance for funeral expenses 殡殓费的免税额 Q=#Wk$1.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +kT o$_Wkz  
allowance for repairs and outgoings 修葺及支出方面的免税额 fi'\{!!3m^  
allowance to debtor 给债务人的津贴 teJY*)d  
alteration of capital 资本更改 :@J.!dokF  
alternate trustee 候补受托人 #w;%{C[D  
amalgamation 合并 j \2q2_f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [#/@v/`  
ambit of charges 征税范围；收费范围 DpQ:U5j  
amended valuation 经修订的估值 @<B$LJ|jdG  
American Commodities Exchange 美国商品交易所 jWh}cM=  
American Express Bank Limited 美国运通银行
#A^(
1  
American Stock Exchange 美国证券交易所 @O)1Hnm  
amortization 摊销 !Z%pdqo`.  
amount due from banks 存放银行同业的款项 pR3K~bx^  
amount due from banks abroad 存放海外银行同业的款项 >0I\w$L  
amount due from holding companies 控股公司欠款 "@rXN"4  
amount due from local banks 存放本港银行同业的款项 }N@+bNh~  
amount due to banks 银行同业的存款 t8t+wi!  
amount due to banks abroad 海外银行同业的存款 M$2lK^2L  
amount due to holding companies 控股公司存款 ]gmkajCzD  
amount due to local banks 本港银行同业的存款 C ^ Oy.s  
amount due to outport banks 外埠银行同业的存款 YBQ{/"v%|
 
amount for note issue 发行纸币的款额 d.p%jVO)"  
amount of bond 担保契据的款额 #LfoG?k1K  
amount of consideration 代价款额 I->4Q&3  
amount of contribution 供款数额 V)cL
=4G  
amount of indebtedness 负债款额 =
VF%Z[Gm  
amount of principal of the loan 贷款本金额 M(<.f
}yZQ  
amount of rates chargeable 应征差饷数额 Hq "l`  
amount of share capital 股本额 I|)U>bV  
amount of sums assured 承保款额 nH|7XY9"  
amount of variation 变动幅度 *w6(nG'M{  
amount of vote 拨款数额 !k8j8v&  
amount payable 应付款额 {GS$7n  
amount receivable 应收款额 myDcr|j-a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L*1yK*  
analysis 分析 rIJd(=  
ancillary risk 附属风险 jU=n\o=?  
annual account 周年帐目；周年帐目报表；年度决算；年结 {'[S.r`  
annual accounting date 年结日期 ?Z"<&ts
Z  
annual allowance 每年免税额；年积金；年度津贴；年津 o7v,:e:  
annual balance 年度余额 $@<cZ4  
annual disposable income 每年可动用收入 "i;"  
annual estimates 周年预算 $ 1v'CT  
annual fee 年费 =X=m_\=~@  
annual general meeting 周年大会 2Z*^)ZQB  
annual growth rate 年增率；每年增长率 `r*bG=  
annual long-term supplement 长期个案每年补助金 Wh1'?#  
annual pensionable emolument 可供计算退休金的年薪 X5c)T}pyv  
annual report 年报 3ULn ]jA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fi';Mb3B3  
annual return 周年报表；周年申报表；每年报税表格 \mDBOC0eK  
Annual Return Rules 《周年报表规则》 G*rlU  
annual review of consumer prices 每年消费物价回顾 7kh(WtUz  
annual roll-forward basis 逐年延展方式 YCo qe,5  
annual salary 年薪 gtRs||  
annual statement 年度报表；年度决算表 i3o;G"IcD  
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 vXeI)vFK  
annuitant 年金受益人 nBGcf(BE.$  
annuity 年金 f}VIkx]X"  
annuity contract 年金合约 zAO|{m<A2  
annuity on human life 人寿年金 { [[/*1r|  
antecedent debt 先前的债项 Ae>:i7.V  
ante-dated cheque 倒填日期支票 YH'j"|{  
anticipated expenditure 预期开支 ?eri6D,86w  
anticipated net profit 预期纯利 fb
D  
anticipated revenue 预期收入 B"2#}HM  
anti-inflation measure 反通货膨胀措施 5DnX8t+d  
anti-inflationary stance 反通货膨胀立场 z 9HUI5ns  
apparent deficit 表面赤字 ]?(_}""1  
apparent financial solvency 表面偿债能力 vs(x; zpJ  
apparent partner 表面合伙人 oE'Flc.  
application for personal assessment 个人入息课税申请书 03a<Cd/S  
application of fund 资金应用 jQ9i<-zc  
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 e6uVUzP4  
appointed actuary 委任精算师 ZoroK.N4A%  
appointed auditor 委任核数师；委任审计师 "E%3q3|"l  
appointed trustee 委任的受托人 ,_RPy2N  
appointer 委任人 ;@V1*7y  
apportioned pro rata 按比例分摊 &,C;_3   
apportionment 分配；分摊 R6-Z]Hu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fkJElO-F  
apportionment formula 分摊方程式 Q'Vejz/  
apportionment of estate duty 遗产税的分摊 )1o<}7  
appraisal 估价；评估 y~;w`5;|  
appreciable growth 可观增长 ::8c pUc`f  
appreciable impact 显着影响 s!WI:E7  
appreciable increase 可观增长 !MQVtn^C#  
appreciation 增值；升值 Ygfv?  
appreciation against other currencies 相对其他货币升值 }+i
~JK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .|<+-R sj  
appreciation tax 增值税 > 0.a#-u^  
appropriation 拨款；拨用；拨付 q,*([yX  
appropriation account 拨款帐目 %)! b254  
Appropriation Bill 拨款法案 (bON[6OGm  
appropriation-in-aid system 补助拨款办法 41NVF_R6J  
approved assets 核准资产 (K3eb  
approved basket stock 认可一篮子证券 Kld#C51X f  
approved budget 核准预算 f/{*v4!  
approved charitable donation 认可慈善捐款 6;#Rd|  
approved charitable institution 认可慈善机构 xoyH5ZK@  
approved currency 核准货币；认可货币 GNab\M.  
approved estimates 核准预算 A7=k9|  
approved estimates of expenditure 核准开支预算 <}bF49z  
approved overseas insurer 核准海外保险人 KIYs[0*k  
approved overseas trust company 核准海外信托公司 ^=7XA894  
approved pooled investment fund 核准汇集投资基金 =w2_1F"  
approved provident fund scheme 认可公积金计划 dI) 9@UL  
approved provision 核准拨款 lq}g*ih  
approved redeemable share 核准可赎回股份 )jHH-=JM  
approved regional stock 认可地区性证券 "*Gp@  
approved retirement scheme 认可退休金计划 [WW ~SOJe  
approved subordinated loan 核准附属贷款 %rq/& #jC  
arbitrage 套戥；套汇；套利 hLF;MH@  
arbitrageur 套戥者；套汇者 L1YiXJ,T,  
arbitrary amount 临时款项 vw[i.af  
arrangement 措施；安排；协定 j/uu&\e  
arrears 欠款 C7xmk;c w  
arrears of pay 欠付薪酬 9jW"83*5  
arrears of revenue 逾期未收税款；逾期未收的帐项 /L*JHNu"_  
articles of association 组织章程；组织细则；组织章程细则 C}Ucyzfr,p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \TnRn(Kw  
ascertainment of profit 确定利润 p@iU9K\,  
"Asia Clear" “亚洲结算系统”