[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 s!+?)bB  
allotment notice 股份配售通知；配股通知 I &m~ cBj<  
allotment of shares 股份分配 WQ*$y3%  
allowable 可获宽免；免税的 5w1=j\oq  
allowable business loss 可扣除的营业亏损 "1[N;|xa  
allowable expenses 可扣税的支出 ~ R*6w($  
allowance 免税额；津贴；备抵；准备金 Y@r#:BH )  
allowance for debts 债项的免税额 cJhf{{_oR  
allowance for depreciation by wear and tear 耗损折旧免税额 ^iI^)  
allowance for funeral expenses 殡殓费的免税额 Z v~ A9bB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \]r{73C  
allowance for repairs and outgoings 修葺及支出方面的免税额 De^is^{  
allowance to debtor 给债务人的津贴 w1GCjD*y  
alteration of capital 资本更改 ;bA9(:?  
alternate trustee 候补受托人 Xz5=fj&  
amalgamation 合并 Z4(2&t^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {$s:N&5  
ambit of charges 征税范围；收费范围 .<j8>1  
amended valuation 经修订的估值 /`'50Cj  
American Commodities Exchange 美国商品交易所 d?S<h`{x   
American Express Bank Limited 美国运通银行 hwXp=not(  
American Stock Exchange 美国证券交易所 <&x_e-;b'  
amortization 摊销 
CId`6W  
amount due from banks 存放银行同业的款项 `b] NB^/  
amount due from banks abroad 存放海外银行同业的款项 )*_YeT&w.  
amount due from holding companies 控股公司欠款 ;=n7 Z  
amount due from local banks 存放本港银行同业的款项 iF 6

7  
amount due to banks 银行同业的存款 wo_FM `@  
amount due to banks abroad 海外银行同业的存款 ,:v}gS?Uq  
amount due to holding companies 控股公司存款 k?";$C}#  
amount due to local banks 本港银行同业的存款 ^<E,aCy  
amount due to outport banks 外埠银行同业的存款 k (7!W  
amount for note issue 发行纸币的款额 ^L'K?o  
amount of bond 担保契据的款额 L@2H>Lh35  
amount of consideration 代价款额
A2vOI8  
amount of contribution 供款数额 {bNnhW*qOu  
amount of indebtedness 负债款额 i\<l&W  
amount of principal of the loan 贷款本金额 m?m,w$K  
amount of rates chargeable 应征差饷数额 =-q)I[4#  
amount of share capital 股本额 .Ftml'!  
amount of sums assured 承保款额 G!Uq
#l>  
amount of variation 变动幅度 `QkzWy~V3  
amount of vote 拨款数额 QUe.vb^O  
amount payable 应付款额 +V'Z%;/  
amount receivable 应收款额 R]r~TJ o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2N]y)S_<V  
analysis 分析 :WxMv~e{U  
ancillary risk 附属风险 \u)(+t{  
annual account 周年帐目；周年帐目报表；年度决算；年结 gWlmQl  
annual accounting date 年结日期 mj,r@@k:=+  
annual allowance 每年免税额；年积金；年度津贴；年津 HK-?<$Yc  
annual balance 年度余额 $]T7Iwk  
annual disposable income 每年可动用收入 u_[Zu8  
annual estimates 周年预算 z^oi15D|{  
annual fee 年费 GV2}K <s  
annual general meeting 周年大会 T[7DJNdG6  
annual growth rate 年增率；每年增长率 S\ li<xl  
annual long-term supplement 长期个案每年补助金 SKS[Lf  
annual pensionable emolument 可供计算退休金的年薪 eR}d"F4W  
annual report 年报 I#,,h4C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0qTa@y  
annual return 周年报表；周年申报表；每年报税表格 epwXv|aSZ  
Annual Return Rules 《周年报表规则》 =uvv|@Z  
annual review of consumer prices 每年消费物价回顾 k9 b U<  
annual roll-forward basis 逐年延展方式 .O,gl$y}  
annual salary 年薪 te:VYP  
annual statement 年度报表；年度决算表 a{8GT2h`4  
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 I|PiZ1]2Y  
annuitant 年金受益人 i'57 |;?  
annuity 年金 !sLn;1l  
annuity contract 年金合约
1X{A}9nA  
annuity on human life 人寿年金 6[CX[=P30  
antecedent debt 先前的债项 Te.hXCFD  
ante-dated cheque 倒填日期支票 ~f@;.  
anticipated expenditure 预期开支 7O{\^Jz1  
anticipated net profit 预期纯利 0p#36czqy  
anticipated revenue 预期收入 VJNPs6  
anti-inflation measure 反通货膨胀措施 G%>[I6G  
anti-inflationary stance 反通货膨胀立场 Fdzd!r1 v  
apparent deficit 表面赤字 i|=XW6J%  
apparent financial solvency 表面偿债能力 8"4`W~ 3  
apparent partner 表面合伙人 ZNx{7]=a  
application for personal assessment 个人入息课税申请书 xE9s=}  
application of fund 资金应用  CZuxH  
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 "W1q}4_
 
appointed actuary 委任精算师 d- ]%  
appointed auditor 委任核数师；委任审计师 =B/^c>w2  
appointed trustee 委任的受托人 ^@)+P/&
 
appointer 委任人 \myj Y  
apportioned pro rata 按比例分摊  (0k0gq;  
apportionment 分配；分摊 5]F9o9]T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B8P%4@T  
apportionment formula 分摊方程式  |M0TG  
apportionment of estate duty 遗产税的分摊 d~n+Ds)%F  
appraisal 估价；评估 z1"UF4x*  
appreciable growth 可观增长 2f-Z\3)9 J  
appreciable impact 显着影响 @ce4sSo  
appreciable increase 可观增长 ~
#-`Qh  
appreciation 增值；升值 E+Gea[c  
appreciation against other currencies 相对其他货币升值 7kb`o y;(^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 * JDc1$H0  
appreciation tax 增值税 U} g%`<  
appropriation 拨款；拨用；拨付 CsE|pXVG  
appropriation account 拨款帐目 n XQg(!  
Appropriation Bill 拨款法案 u}$U|Cw-;T  
appropriation-in-aid system 补助拨款办法 cJty4m-  
approved assets 核准资产 W]R5\G*  
approved basket stock 认可一篮子证券 (*2"dd  
approved budget 核准预算 Dg]i};
 
approved charitable donation 认可慈善捐款 9\"
~G)  
approved charitable institution 认可慈善机构 'fgDe  
approved currency 核准货币；认可货币 ^yb_aCw  
approved estimates 核准预算 X~R qv5@-  
approved estimates of expenditure 核准开支预算 "=RB #  
approved overseas insurer 核准海外保险人 {=(4  
approved overseas trust company 核准海外信托公司 ck^Z,AKL+  
approved pooled investment fund 核准汇集投资基金 TS%cTh'ItH  
approved provident fund scheme 认可公积金计划 M0]fh5O  
approved provision 核准拨款 %ZxKN;  
approved redeemable share 核准可赎回股份 =6 [!'K  
approved regional stock 认可地区性证券 O/5W-u  
approved retirement scheme 认可退休金计划 }M1<a4~  
approved subordinated loan 核准附属贷款 2L\h+)  
arbitrage 套戥；套汇；套利 BujWql  
arbitrageur 套戥者；套汇者 YvU#)M_h  
arbitrary amount 临时款项 LZ@^ A]U  
arrangement 措施；安排；协定 O}%=c\Pb  
arrears 欠款 [F>zM  
arrears of pay 欠付薪酬 bhgh ]{  
arrears of revenue 逾期未收税款；逾期未收的帐项 oW8[2$_N+  
articles of association 组织章程；组织细则；组织章程细则 ES+&e/G"ds  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Cz(PjS  
ascertainment of profit 确定利润 rXaL1` t*  
"Asia Clear" “亚洲结算系统”