[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 zx]r.V  
allotment notice 股份配售通知；配股通知 t$t'{*t( T  
allotment of shares 股份分配 2TB'HNTFx  
allowable 可获宽免；免税的 DQ/rx`BG  
allowable business loss 可扣除的营业亏损 owA8hGF  
allowable expenses 可扣税的支出 `\"<%CCe  
allowance 免税额；津贴；备抵；准备金 3 i>NKS  
allowance for debts 债项的免税额 r9M3rj]  
allowance for depreciation by wear and tear 耗损折旧免税额 DxN\ H"  
allowance for funeral expenses 殡殓费的免税额 &XI9%h9|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Wvu1?  
allowance for repairs and outgoings 修葺及支出方面的免税额 4B[pQlg  
allowance to debtor 给债务人的津贴 h/:LC 7  
alteration of capital 资本更改 j(;ou
?Uh  
alternate trustee 候补受托人 -Q<OSa='  
amalgamation 合并 h
~qvd--p0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 kxEq_FX  
ambit of charges 征税范围；收费范围 keD?#yY  
amended valuation 经修订的估值 V"K.s2U^  
American Commodities Exchange 美国商品交易所 %WR"qd&HSh  
American Express Bank Limited 美国运通银行 F,VWi$Po\N  
American Stock Exchange 美国证券交易所 *Od?>z  
amortization 摊销 adri 02C/  
amount due from banks 存放银行同业的款项 9$9aBW  
amount due from banks abroad 存放海外银行同业的款项 e2V;6N  
amount due from holding companies 控股公司欠款 bk=;=K  
amount due from local banks 存放本港银行同业的款项 8tj
WVo  
amount due to banks 银行同业的存款 ^jS1g*nrN  
amount due to banks abroad 海外银行同业的存款 >jTiYJI_M  
amount due to holding companies 控股公司存款 .L1[Rv3  
amount due to local banks 本港银行同业的存款 seAEv0YWz  
amount due to outport banks 外埠银行同业的存款 o2$A2L9P  
amount for note issue 发行纸币的款额 ZR|s]'  
amount of bond 担保契据的款额 'ta&qp
 
amount of consideration 代价款额 dG~U3
\!  
amount of contribution 供款数额 =Xid"$  
amount of indebtedness 负债款额 l'2vo=IQ  
amount of principal of the loan 贷款本金额 {hf_Xro&  
amount of rates chargeable 应征差饷数额 VE/m|3%t  
amount of share capital 股本额 :iE`=( o  
amount of sums assured 承保款额 0d:t=LKw)  
amount of variation 变动幅度 ir\)Hz2P  
amount of vote 拨款数额 &Y9%Y/Y  
amount payable 应付款额 #fx"tx6  
amount receivable 应收款额 pON#r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _^RN$4.R>  
analysis 分析 C-,#t5eir  
ancillary risk 附属风险 K+L9cv4 |*  
annual account 周年帐目；周年帐目报表；年度决算；年结 lF46W  
annual accounting date 年结日期 [GK##z'5  
annual allowance 每年免税额；年积金；年度津贴；年津 ER&
\2,fZ  
annual balance 年度余额 Mkt_pr  
annual disposable income 每年可动用收入 = 4|"<8'  
annual estimates 周年预算 OaoHN& "  
annual fee 年费 ~@<o-|#  
annual general meeting 周年大会 8~.8"gQ
 
annual growth rate 年增率；每年增长率 b
5K"lPr  
annual long-term supplement 长期个案每年补助金 4XiQ8
"C  
annual pensionable emolument 可供计算退休金的年薪 9|@5eN:N  
annual report 年报 -cn`D2RP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9X#]Lg?b  
annual return 周年报表；周年申报表；每年报税表格 ~K|ha26W  
Annual Return Rules 《周年报表规则》 (+zU!9}I1  
annual review of consumer prices 每年消费物价回顾 I`g&>  
annual roll-forward basis 逐年延展方式 i~<.@&vt  
annual salary 年薪 #1}%=nAsi  
annual statement 年度报表；年度决算表 `s=Z{bw  
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  =mcQe^M  
annuitant 年金受益人 E"/k"1@  
annuity 年金 qn{9vr  
annuity contract 年金合约 SjA'<ZX>TM  
annuity on human life 人寿年金 /9D mK%d  
antecedent debt 先前的债项 YReI|{O$c  
ante-dated cheque 倒填日期支票 ) R5[aO  
anticipated expenditure 预期开支 {m,LpI0wG  
anticipated net profit 预期纯利 `@6y Wb:X  
anticipated revenue 预期收入 %|R]nB  
anti-inflation measure 反通货膨胀措施 tdu:imH~  
anti-inflationary stance 反通货膨胀立场 D^];6\=.i  
apparent deficit 表面赤字 [(8s\>T  
apparent financial solvency 表面偿债能力 M[iWWCX  
apparent partner 表面合伙人 &!'R'{/?X  
application for personal assessment 个人入息课税申请书 @l_rB~  
application of fund 资金应用 N0K <zxR  
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 r`+G9sj3U  
appointed actuary 委任精算师 ^foCcO  
appointed auditor 委任核数师；委任审计师 9&B#@cw  
appointed trustee 委任的受托人 hS%oQ)zvE  
appointer 委任人 g*4^HbVxt  
apportioned pro rata 按比例分摊 2Mw`  
apportionment 分配；分摊 K^b'<} $|p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v`7~#Avhz  
apportionment formula 分摊方程式 Fy6Lz.baB  
apportionment of estate duty 遗产税的分摊 G/(tgQ  
appraisal 估价；评估 "1DlusmCCB  
appreciable growth 可观增长 4VsttT  
appreciable impact 显着影响 brqmi<*9"[  
appreciable increase 可观增长 Fs=E8'
b  
appreciation 增值；升值 H:z<]R c  
appreciation against other currencies 相对其他货币升值 Z{F^qwne  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KYg'=({x  
appreciation tax 增值税 K\lu;   
appropriation 拨款；拨用；拨付 K[9P{0hA  
appropriation account 拨款帐目 ,n>K$  
Appropriation Bill 拨款法案 [8WG  
appropriation-in-aid system 补助拨款办法 wwa)VgoS[  
approved assets 核准资产 H:16aaMn(  
approved basket stock 认可一篮子证券 <fgf L9-  
approved budget 核准预算 uSxldc  
approved charitable donation 认可慈善捐款 ue!4By8T  
approved charitable institution 认可慈善机构 V4,\vgGu  
approved currency 核准货币；认可货币 "p>kiNu  
approved estimates 核准预算 mGw*6kOIS  
approved estimates of expenditure 核准开支预算 kp)1s>c  
approved overseas insurer 核准海外保险人 u+pZ<Bb  
approved overseas trust company 核准海外信托公司 =%[vHQ\%  
approved pooled investment fund 核准汇集投资基金 zItGoJu  
approved provident fund scheme 认可公积金计划 #Qu|9Q[QH  
approved provision 核准拨款 Qb86*  
approved redeemable share 核准可赎回股份 ?,eq86-M
 
approved regional stock 认可地区性证券 ,!^;<UR:  
approved retirement scheme 认可退休金计划 --7@rxv  
approved subordinated loan 核准附属贷款 @Ps1.  
arbitrage 套戥；套汇；套利 G98fBw  
arbitrageur 套戥者；套汇者 4%SA%]a L1  
arbitrary amount 临时款项 A_.}-dzF  
arrangement 措施；安排；协定 J$yJ2 G  
arrears 欠款 _G^4KwYp  
arrears of pay 欠付薪酬 O<?.iF%  
arrears of revenue 逾期未收税款；逾期未收的帐项 &w^:nVgl  
articles of association 组织章程；组织细则；组织章程细则 "3Ckc"G@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 reNUIDt/c  
ascertainment of profit 确定利润 (~#-J7
 
"Asia Clear" “亚洲结算系统”