[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 5"=qVmT)  
allotment notice 股份配售通知；配股通知 8|uFW7Q  
allotment of shares 股份分配 vq|o}6Et  
allowable 可获宽免；免税的 YoV^Y&:9<  
allowable business loss 可扣除的营业亏损 a,3} o:f  
allowable expenses 可扣税的支出 &R:$h*Wt|  
allowance 免税额；津贴；备抵；准备金 #E%0 o  
allowance for debts 债项的免税额 A`x_M!m  
allowance for depreciation by wear and tear 耗损折旧免税额 _,Wb`P  
allowance for funeral expenses 殡殓费的免税额 Z&gM7Zo8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -z9-f\  
allowance for repairs and outgoings 修葺及支出方面的免税额 |X/
QSL  
allowance to debtor 给债务人的津贴 vs-%J6}G  
alteration of capital 资本更改 hce *G@b  
alternate trustee 候补受托人 v`ckvl)(C  
amalgamation 合并 }=CL/JHz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T >XnVK  
ambit of charges 征税范围；收费范围 w,fA-*bZ 0  
amended valuation 经修订的估值 5(0f"zY  
American Commodities Exchange 美国商品交易所 1Uzsw  
American Express Bank Limited 美国运通银行 ;Ll/rJ:*  
American Stock Exchange 美国证券交易所 8.4
1EKr2  
amortization 摊销 t{n|!T&  
amount due from banks 存放银行同业的款项 n4Od4&r  
amount due from banks abroad 存放海外银行同业的款项 c+:LDc3!Gb  
amount due from holding companies 控股公司欠款 fG2
hCP+  
amount due from local banks 存放本港银行同业的款项 Te=[tx~x  
amount due to banks 银行同业的存款  B@Acm  
amount due to banks abroad 海外银行同业的存款 )&R^J;W$M1  
amount due to holding companies 控股公司存款
II;fBcXF  
amount due to local banks 本港银行同业的存款 ^sz4-+>  
amount due to outport banks 外埠银行同业的存款 }}Gz3>?24=  
amount for note issue 发行纸币的款额 nA:\G":\y  
amount of bond 担保契据的款额 acd8?>%[  
amount of consideration 代价款额 5g9lO]WDI  
amount of contribution 供款数额 2
%Bq[SMuN  
amount of indebtedness 负债款额 R[Y]B$XO  
amount of principal of the loan 贷款本金额 aChyl ;#E  
amount of rates chargeable 应征差饷数额 am
>X7  
amount of share capital 股本额 !QK~l  
amount of sums assured 承保款额 h/u>F$}c  
amount of variation 变动幅度 Q>qx? g  
amount of vote 拨款数额 ?;1^8 c0  
amount payable 应付款额 bvZTB<rA  
amount receivable 应收款额 > <cK
  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $FV!HD  
analysis 分析 2 MFGKzO  
ancillary risk 附属风险 :2#8\7IU^'  
annual account 周年帐目；周年帐目报表；年度决算；年结 b'\a 4  
annual accounting date 年结日期 ,VK! 3$;|  
annual allowance 每年免税额；年积金；年度津贴；年津 FwU*]wx|{  
annual balance 年度余额 fAMJ FHW  
annual disposable income 每年可动用收入 WR'm<u  
annual estimates 周年预算 8SmtEV[b3  
annual fee 年费 pAwmQ
S\W  
annual general meeting 周年大会 !FwR7`i  
annual growth rate 年增率；每年增长率 |)'gQvDM  
annual long-term supplement 长期个案每年补助金 ZZ1s}TG  
annual pensionable emolument 可供计算退休金的年薪 +[l52p@a  
annual report 年报 DoV<p?U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -cW`qWbd  
annual return 周年报表；周年申报表；每年报税表格 WU oGIT'  
Annual Return Rules 《周年报表规则》 -P!_<\q\l  
annual review of consumer prices 每年消费物价回顾 V'vDXzk\  
annual roll-forward basis 逐年延展方式 ISo{>@a-  
annual salary 年薪 c-S_{~~  
annual statement 年度报表；年度决算表 }q0lbwYlb  
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 4}nsW}jCc  
annuitant 年金受益人 A)I4 `3E  
annuity 年金 slSQ\;CDA  
annuity contract 年金合约 $.Fti-5  
annuity on human life 人寿年金 /+pPcK  
antecedent debt 先前的债项 { bjK (|  
ante-dated cheque 倒填日期支票 ,>-Q #  
anticipated expenditure 预期开支 YL c 2:9  
anticipated net profit 预期纯利 7/c[ f  
anticipated revenue 预期收入 mG,%f"b0  
anti-inflation measure 反通货膨胀措施 A/ kRw'6  
anti-inflationary stance 反通货膨胀立场 <.c@l,[.z  
apparent deficit 表面赤字 *ml&}9  
apparent financial solvency 表面偿债能力 lN V%R(  
apparent partner 表面合伙人 ]V9z)uz  
application for personal assessment 个人入息课税申请书 fneg[K  
application of fund 资金应用 )IIQ{SwQq  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 {,r7dxI)`  
appointed actuary 委任精算师 B Z:H$v  
appointed auditor 委任核数师；委任审计师 ;bJ2miO"e  
appointed trustee 委任的受托人
lLuAZoH  
appointer 委任人 LM_/:
  
apportioned pro rata 按比例分摊 Kgi| 7w  
apportionment 分配；分摊 Y~=]RCg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |.D_[QI  
apportionment formula 分摊方程式 ?H9F"B$ a  
apportionment of estate duty 遗产税的分摊 5H_%inWM  
appraisal 估价；评估 U].u) g$  
appreciable growth 可观增长 =m@5$  
appreciable impact 显着影响 Q>gU(  
appreciable increase 可观增长 \Yv<TzJ9  
appreciation 增值；升值 hv xvwV1  
appreciation against other currencies 相对其他货币升值 13s0uyYU<m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9g" 1WZ!  
appreciation tax 增值税 y%T5"p$,  
appropriation 拨款；拨用；拨付 -
la~p~ 8  
appropriation account 拨款帐目 =l`xXma  
Appropriation Bill 拨款法案 +~ro*{3  
appropriation-in-aid system 补助拨款办法 7#Qa/[? D  
approved assets 核准资产 s) ]Z*#ZZ  
approved basket stock 认可一篮子证券 02]9OnWw  
approved budget 核准预算 <DS+"#  
approved charitable donation 认可慈善捐款 5G8 `zy  
approved charitable institution 认可慈善机构 [P*3ld,,G%  
approved currency 核准货币；认可货币 x{io* sY-  
approved estimates 核准预算 HF-Msu6  
approved estimates of expenditure 核准开支预算 QjfQoT F  
approved overseas insurer 核准海外保险人 OwGl&  
approved overseas trust company 核准海外信托公司 *VT@  
approved pooled investment fund 核准汇集投资基金 H[%Fo  
approved provident fund scheme 认可公积金计划 t"1'B!4  
approved provision 核准拨款 &/lJ7=Nq  
approved redeemable share 核准可赎回股份 r;w_B %9  
approved regional stock 认可地区性证券 z]>aWH}$  
approved retirement scheme 认可退休金计划 G?QFF6)}!  
approved subordinated loan 核准附属贷款
B$7m@|p!  
arbitrage 套戥；套汇；套利 uVqJl{e\  
arbitrageur 套戥者；套汇者 xiU-}H'o  
arbitrary amount 临时款项
Pi6C1uY6  
arrangement 措施；安排；协定 G*BM'^0+  
arrears 欠款 uqZLlP#&#  
arrears of pay 欠付薪酬 *MkhRLw\,  
arrears of revenue 逾期未收税款；逾期未收的帐项  L}AR{  
articles of association 组织章程；组织细则；组织章程细则 tBG :ECUL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ac.O#6&  
ascertainment of profit 确定利润 #RJy  
"Asia Clear" “亚洲结算系统”