[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 ] =D+a &  
allotment notice 股份配售通知；配股通知 BP7_o63/G  
allotment of shares 股份分配 HG^8&uh]  
allowable 可获宽免；免税的 -{<%Wt9  
allowable business loss 可扣除的营业亏损 R6!3Y/Q@  
allowable expenses 可扣税的支出 ~5|a9HV:  
allowance 免税额；津贴；备抵；准备金 o%d tf5}(,  
allowance for debts 债项的免税额 ."lY>(HJ  
allowance for depreciation by wear and tear 耗损折旧免税额 Q.N^1?(>k  
allowance for funeral expenses 殡殓费的免税额 ' Sl9xd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 JvG t=v  
allowance for repairs and outgoings 修葺及支出方面的免税额 |XsW)/  
allowance to debtor 给债务人的津贴 iZ58;`  
alteration of capital 资本更改 mdk:
2ndP  
alternate trustee 候补受托人 l/`Z+];  
amalgamation 合并 Ft]sTA+
C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {S}/LSN B  
ambit of charges 征税范围；收费范围 3w-0v"j U  
amended valuation 经修订的估值 $UH_)Q2#J^  
American Commodities Exchange 美国商品交易所 55AG>j&41
 
American Express Bank Limited 美国运通银行 ^yX W.s  
American Stock Exchange 美国证券交易所 =#W{&Te;  
amortization 摊销 6"wY;E  
amount due from banks 存放银行同业的款项 LWW0lG!_F  
amount due from banks abroad 存放海外银行同业的款项 O`2%
@%?I  
amount due from holding companies 控股公司欠款 Fb_~{q  
amount due from local banks 存放本港银行同业的款项 !ine|NM  
amount due to banks 银行同业的存款 AXJC&O}`  
amount due to banks abroad 海外银行同业的存款 YRwS{e*u  
amount due to holding companies 控股公司存款 3:C *'@  
amount due to local banks 本港银行同业的存款 )I*V('R6|  
amount due to outport banks 外埠银行同业的存款 %~eZrG.  
amount for note issue 发行纸币的款额 )~Q$ tM`  
amount of bond 担保契据的款额 !is8`8F8  
amount of consideration 代价款额 u%T.XgY=j  
amount of contribution 供款数额 0D\FFfs  
amount of indebtedness 负债款额 s2tEyR+gW  
amount of principal of the loan 贷款本金额 _x:K%1_[  
amount of rates chargeable 应征差饷数额 lUp 7#q  
amount of share capital 股本额
f5O *Njl  
amount of sums assured 承保款额 #3qkG)  
amount of variation 变动幅度 2G j&7A3b  
amount of vote 拨款数额 jW6@U%[!b  
amount payable 应付款额 5tf/VT   
amount receivable 应收款额 ch-GmAj 9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yeW|Ux:  
analysis 分析 C|>#|5XaF  
ancillary risk 附属风险 3Y=S^*ztd  
annual account 周年帐目；周年帐目报表；年度决算；年结 gs. K,xma  
annual accounting date 年结日期 UH)A n:9  
annual allowance 每年免税额；年积金；年度津贴；年津 f",B;C  
annual balance 年度余额 tV<Au  
annual disposable income 每年可动用收入 >si
<VCO  
annual estimates 周年预算 $u`;{8  
annual fee 年费 8`im4.~#%  
annual general meeting 周年大会 r[hfN2,
#  
annual growth rate 年增率；每年增长率 , CCIg9Pt  
annual long-term supplement 长期个案每年补助金 [H"Ods
~_`  
annual pensionable emolument 可供计算退休金的年薪 q'W`t>2 T  
annual report 年报 +tuC845  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^+}<Q#y-  
annual return 周年报表；周年申报表；每年报税表格 VJwzYl   
Annual Return Rules 《周年报表规则》 ' rXkTm1{  
annual review of consumer prices 每年消费物价回顾 {Xl 5F.q  
annual roll-forward basis 逐年延展方式 NE/3aU  
annual salary 年薪 YAO.Ccz  
annual statement 年度报表；年度决算表 ArF+9upGY  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )EO$JwQ  
annuitant 年金受益人 MRiETd"  
annuity 年金 (+9@j(  
annuity contract 年金合约 {gJOc,U4b  
annuity on human life 人寿年金 ov?>ALRg  
antecedent debt 先前的债项 V{(ve#y7`{  
ante-dated cheque 倒填日期支票 b d%/dr  
anticipated expenditure 预期开支 vuD tEz  
anticipated net profit 预期纯利 4u"O/rt  
anticipated revenue 预期收入 W/+|dN{O+g  
anti-inflation measure 反通货膨胀措施 (0Y6tcV]R  
anti-inflationary stance 反通货膨胀立场 K}Aaflq  
apparent deficit 表面赤字 Q~`]0R159e  
apparent financial solvency 表面偿债能力 M34*$>bk  
apparent partner 表面合伙人 {lq nn n3  
application for personal assessment 个人入息课税申请书 ]0\8g=KK  
application of fund 资金应用 c.NAUe_3  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 }bHdU]$}  
appointed actuary 委任精算师 m!v`nw]  
appointed auditor 委任核数师；委任审计师 q7X/"Dfx  
appointed trustee 委任的受托人 -N9U lW2S  
appointer 委任人 ~u V.jh  
apportioned pro rata 按比例分摊 A/GEDG ?  
apportionment 分配；分摊 n|{x\@VeF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >\MV/!W  
apportionment formula 分摊方程式 +8v!vuO'  
apportionment of estate duty 遗产税的分摊 Z
Jd1Lx  
appraisal 估价；评估 3dC8MKPq0  
appreciable growth 可观增长 F%L^k.y$  
appreciable impact 显着影响 }`>u+iH#a  
appreciable increase 可观增长  x@Q}sW92  
appreciation 增值；升值 y%iN9 -t  
appreciation against other currencies 相对其他货币升值 c6Wy1d^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ij%\ld9kd  
appreciation tax 增值税 8r+R~{  
appropriation 拨款；拨用；拨付 Z1*y$=D?3[  
appropriation account 拨款帐目 CkIICx  
Appropriation Bill 拨款法案 sexnO^s  
appropriation-in-aid system 补助拨款办法 mM>{^%2Q:  
approved assets 核准资产 :Bda]]Y=  
approved basket stock 认可一篮子证券 WCU[ ]A  
approved budget 核准预算 iv\ ?TAZC  
approved charitable donation 认可慈善捐款 :MpIx&  
approved charitable institution 认可慈善机构 o9>r -  
approved currency 核准货币；认可货币 nB"q   
approved estimates 核准预算 ~M+|g4W%  
approved estimates of expenditure 核准开支预算 = R; 0Ed&b  
approved overseas insurer 核准海外保险人 YP+0uZ[g  
approved overseas trust company 核准海外信托公司 par $0z/  
approved pooled investment fund 核准汇集投资基金 v?5Xx{ym  
approved provident fund scheme 认可公积金计划 ^D"}OQoh  
approved provision 核准拨款 &QLCij5:  
approved redeemable share 核准可赎回股份 [\eUCt F  
approved regional stock 认可地区性证券 Spt[b.4mF  
approved retirement scheme 认可退休金计划 iiKFV>;t/  
approved subordinated loan 核准附属贷款 ;?bRRW  
arbitrage 套戥；套汇；套利 NC|&7qQ  
arbitrageur 套戥者；套汇者 ,??xW{*|  
arbitrary amount 临时款项 {WT"\Xj>B?  
arrangement 措施；安排；协定 8K7zh.E  
arrears 欠款 qFt%{~a S  
arrears of pay 欠付薪酬 NZmmO )p4  
arrears of revenue 逾期未收税款；逾期未收的帐项 % ;09J  
articles of association 组织章程；组织细则；组织章程细则 H+\rCefba  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @\b*a] CV  
ascertainment of profit 确定利润 \snbU'lfP  
"Asia Clear" “亚洲结算系统”