[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 N$U$5;r~`  
allotment notice 股份配售通知；配股通知 U`2e{>'4t  
allotment of shares 股份分配 5?]hd*8  
allowable 可获宽免；免税的 zo4qG+>o  
allowable business loss 可扣除的营业亏损 ?j"KV_
 
allowable expenses 可扣税的支出 d^{RQ  
allowance 免税额；津贴；备抵；准备金 +l HjC$  
allowance for debts 债项的免税额 6G[4rD&  
allowance for depreciation by wear and tear 耗损折旧免税额 `)T13Xv  
allowance for funeral expenses 殡殓费的免税额 rustMs2p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NTYg[VTr  
allowance for repairs and outgoings 修葺及支出方面的免税额 "eB$k40-  
allowance to debtor 给债务人的津贴 5\]Sv]s)R  
alteration of capital 资本更改 z=q3Zo   
alternate trustee 候补受托人 cj$[E]B3V*  
amalgamation 合并 @$[?z9ck"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i3@)W4{  
ambit of charges 征税范围；收费范围 2AT5  
amended valuation 经修订的估值 b4[bL2J$h1  
American Commodities Exchange 美国商品交易所 < t,zaIi  
American Express Bank Limited 美国运通银行 jI
C_[  
American Stock Exchange 美国证券交易所 [XEkz#{  
amortization 摊销  : y%d  
amount due from banks 存放银行同业的款项 j+ $rj  
amount due from banks abroad 存放海外银行同业的款项 `p2+&&]S  
amount due from holding companies 控股公司欠款 ;:\<gVi:  
amount due from local banks 存放本港银行同业的款项 |}=acc/  
amount due to banks 银行同业的存款 `d5%.N  
amount due to banks abroad 海外银行同业的存款 5Co  
amount due to holding companies 控股公司存款 A kC1z73<  
amount due to local banks 本港银行同业的存款 Azl&mu  
amount due to outport banks 外埠银行同业的存款 dfKF%27  
amount for note issue 发行纸币的款额 _m5uDF?[  
amount of bond 担保契据的款额 haK3?A,"_A  
amount of consideration 代价款额 Qz5sxi  
amount of contribution 供款数额 "s0)rqf<  
amount of indebtedness 负债款额 E8$20Ue  
amount of principal of the loan 贷款本金额 TN+iA~kQ  
amount of rates chargeable 应征差饷数额 J??-j  
amount of share capital 股本额 WrQDX3  
amount of sums assured 承保款额 u0|8Tgf  
amount of variation 变动幅度 s4A43i'g!h  
amount of vote 拨款数额 k/#&qC>]  
amount payable 应付款额 _(%d(E2?  
amount receivable 应收款额 0
D\#Pq v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P
g,b-W?n*  
analysis 分析 CZud& <  
ancillary risk 附属风险 \^L`7cBL  
annual account 周年帐目；周年帐目报表；年度决算；年结 SUC
Mb8  
annual accounting date 年结日期 3!XjtVhK?I  
annual allowance 每年免税额；年积金；年度津贴；年津 FGigbtj`  
annual balance 年度余额 $PTP/^  
annual disposable income 每年可动用收入 A9I{2qW9+Z  
annual estimates 周年预算 !h"Kq>9T  
annual fee 年费 Rdvk ml@@  
annual general meeting 周年大会 %7zuQ \w  
annual growth rate 年增率；每年增长率 5na~@-9p  
annual long-term supplement 长期个案每年补助金 H?<N.Dq  
annual pensionable emolument 可供计算退休金的年薪 BLfTsNzmt  
annual report 年报 g
d%NkxmW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <*16(!k0  
annual return 周年报表；周年申报表；每年报税表格 K1mPr^3rC  
Annual Return Rules 《周年报表规则》 S%bCyK%p  
annual review of consumer prices 每年消费物价回顾 dgR g>)V  
annual roll-forward basis 逐年延展方式 Xe6w|  
annual salary 年薪 mHV%I@`Y6  
annual statement 年度报表；年度决算表 nKPYOY8^  
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 h`KFL/fT  
annuitant 年金受益人 @mOH"acGn?  
annuity 年金 G_;)a]v8)  
annuity contract 年金合约 _ky,;9G]  
annuity on human life 人寿年金 LJd5;so-  
antecedent debt 先前的债项 ii[F]sR\  
ante-dated cheque 倒填日期支票 d"}k ! 0m  
anticipated expenditure 预期开支 xSktg]u Se  
anticipated net profit 预期纯利 lD)%s!  
anticipated revenue 预期收入 .L9j>iP9 *  
anti-inflation measure 反通货膨胀措施 jN {Xfjmfv  
anti-inflationary stance 反通货膨胀立场 =5J7Hw&K  
apparent deficit 表面赤字 +o\:d1y  
apparent financial solvency 表面偿债能力 m? eiIrMW  
apparent partner 表面合伙人 f,h
 J~  
application for personal assessment 个人入息课税申请书 x'+T/zw  
application of fund 资金应用 ] $ L|  
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 f!\lg
 
appointed actuary 委任精算师 >.Chl$)<  
appointed auditor 委任核数师；委任审计师 a|%J=k>>  
appointed trustee 委任的受托人 ykl .1(  
appointer 委任人 AqWUwK9T  
apportioned pro rata 按比例分摊 $+P>~X)  
apportionment 分配；分摊 ^8 zR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }Mstjm  
apportionment formula 分摊方程式 `z{%(_+[
 
apportionment of estate duty 遗产税的分摊 )m`<H>[Eb=  
appraisal 估价；评估 ockTe5U  
appreciable growth 可观增长 N >FKy'.gk  
appreciable impact 显着影响 ^N7e76VwR  
appreciable increase 可观增长 DK$X2B"cV  
appreciation 增值；升值 -m)X]]~C  
appreciation against other currencies 相对其他货币升值 >"|B9Woc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a][f  
appreciation tax 增值税 }=%oX}[  
appropriation 拨款；拨用；拨付 &+cEV6vb+  
appropriation account 拨款帐目 9KDEM gCW  
Appropriation Bill 拨款法案 2;zb\d   
appropriation-in-aid system 补助拨款办法 "3Uv]F  
approved assets 核准资产 T ?$:'XJ  
approved basket stock 认可一篮子证券 '10oK {m$  
approved budget 核准预算 s8ywKTR-  
approved charitable donation 认可慈善捐款 W=j[V Oq  
approved charitable institution 认可慈善机构 BcL{se9<  
approved currency 核准货币；认可货币 w$+&3t  
approved estimates 核准预算 K?[q%W]%  
approved estimates of expenditure 核准开支预算 ;|pBFKx  
approved overseas insurer 核准海外保险人 @LS@cCC,a  
approved overseas trust company 核准海外信托公司 RTE8Uq36  
approved pooled investment fund 核准汇集投资基金 U7K,AflK?M  
approved provident fund scheme 认可公积金计划 mtJ9nC  
approved provision 核准拨款 N/Z2hn/m  
approved redeemable share 核准可赎回股份 419x+3>}  
approved regional stock 认可地区性证券 xAK6pDp  
approved retirement scheme 认可退休金计划 FoNSM$x  
approved subordinated loan 核准附属贷款 a2dnbfSWa[  
arbitrage 套戥；套汇；套利 GR +[UG  
arbitrageur 套戥者；套汇者 -7*ET3NSI/  
arbitrary amount 临时款项 <D:.(AUeO  
arrangement 措施；安排；协定 fI{ESXU  
arrears 欠款 v9:9E|,U+  
arrears of pay 欠付薪酬 }j^i}^Du,  
arrears of revenue 逾期未收税款；逾期未收的帐项 S4 '  
articles of association 组织章程；组织细则；组织章程细则 UELy"z R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]ro*G"-_1#  
ascertainment of profit 确定利润 QIB\AAclO  
"Asia Clear" “亚洲结算系统”