[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 (:er~Y}  
allotment notice 股份配售通知；配股通知 T8^`<gr.  
allotment of shares 股份分配 yK+1C68A  
allowable 可获宽免；免税的 Rp^fY_  
allowable business loss 可扣除的营业亏损 hufpky[&8  
allowable expenses 可扣税的支出 l(A)Gd5>  
allowance 免税额；津贴；备抵；准备金 (}B3df  
allowance for debts 债项的免税额 [/=Z2mtA  
allowance for depreciation by wear and tear 耗损折旧免税额 wF=?EK(;P{  
allowance for funeral expenses 殡殓费的免税额 xqSoE[<v  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~cv322
N   
allowance for repairs and outgoings 修葺及支出方面的免税额 mY=Q#nG  
allowance to debtor 给债务人的津贴 <S ae:m4  
alteration of capital 资本更改 )B*D\9\Z  
alternate trustee 候补受托人 WU$l@:Yo  
amalgamation 合并 E4N/or  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w`YN#G  
ambit of charges 征税范围；收费范围 o[^nmHrM2  
amended valuation 经修订的估值 56JxHQu  
American Commodities Exchange 美国商品交易所 XgI;2Be+&a  
American Express Bank Limited 美国运通银行 po9f[/s'+o  
American Stock Exchange 美国证券交易所 43.Q);4  
amortization 摊销 JIc(hRf9>  
amount due from banks 存放银行同业的款项 '[Zgwz;z  
amount due from banks abroad 存放海外银行同业的款项 F5y0(=$T  
amount due from holding companies 控股公司欠款 :X*$U ~aQ  
amount due from local banks 存放本港银行同业的款项 P9 w);jp;  
amount due to banks 银行同业的存款 &M>o  
amount due to banks abroad 海外银行同业的存款 6%^A6 U  
amount due to holding companies 控股公司存款 G)IK5zCDd  
amount due to local banks 本港银行同业的存款 b9;w3Ba  
amount due to outport banks 外埠银行同业的存款 CSwPL>tUV  
amount for note issue 发行纸币的款额 {nPiIPH  
amount of bond 担保契据的款额 1K#%mV_  
amount of consideration 代价款额 8|L;y[v  
amount of contribution 供款数额 Y{d-k1?s5  
amount of indebtedness 负债款额 BaVooN~C  
amount of principal of the loan 贷款本金额 V_3K( (P6  
amount of rates chargeable 应征差饷数额 8,@0~2fz#  
amount of share capital 股本额 Hk
f<.U  
amount of sums assured 承保款额 eC3 ~|G_O  
amount of variation 变动幅度 6bDizS}  
amount of vote 拨款数额 6
$)FQ U  
amount payable 应付款额 ;I9g;}  
amount receivable 应收款额 w2SN=X~#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Skg}/Ek  
analysis 分析 mY[*(a  
ancillary risk 附属风险 vRh)o1u)  
annual account 周年帐目；周年帐目报表；年度决算；年结 cJE4uL<  
annual accounting date 年结日期 [
*J?TNk  
annual allowance 每年免税额；年积金；年度津贴；年津 od)ssL&E~  
annual balance 年度余额 >fi_:o  
annual disposable income 每年可动用收入 ]JR2Av  
annual estimates 周年预算
GdYQq.  
annual fee 年费 .?`8B9w  
annual general meeting 周年大会 *X5<]{7c  
annual growth rate 年增率；每年增长率 r=HL!X Fk  
annual long-term supplement 长期个案每年补助金 Wl7S<>hg4  
annual pensionable emolument 可供计算退休金的年薪 7,s5Gd-  
annual report 年报 2w}l!'u e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,8.$!Zia  
annual return 周年报表；周年申报表；每年报税表格 "TI>_~  
Annual Return Rules 《周年报表规则》 99tUw'w  
annual review of consumer prices 每年消费物价回顾 WM a`!Q  
annual roll-forward basis 逐年延展方式 xO^lE@a o  
annual salary 年薪 fK _uuw4  
annual statement 年度报表；年度决算表 T>pyYF1Q  
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 O!il
TMr  
annuitant 年金受益人 D*>#]0X  
annuity 年金 6zi 5#23  
annuity contract 年金合约 9k~%
HN-[  
annuity on human life 人寿年金 j#Qnu0D  
antecedent debt 先前的债项 ;|`<B7xf  
ante-dated cheque 倒填日期支票 ^T*!~K8A  
anticipated expenditure 预期开支 n[B[hAT  
anticipated net profit 预期纯利 lMl'+ yy  
anticipated revenue 预期收入 S,EL=3},=  
anti-inflation measure 反通货膨胀措施 i;atYltEJ2  
anti-inflationary stance 反通货膨胀立场 h=qT@)h1>  
apparent deficit 表面赤字 W^7yh&@lU  
apparent financial solvency 表面偿债能力 @+0dgkJ  
apparent partner 表面合伙人 b0/YX@  
application for personal assessment 个人入息课税申请书 ~{$c|  
application of fund 资金应用 v>HOz\F  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件  Xr:s-
L  
appointed actuary 委任精算师 G`;\"9t5h  
appointed auditor 委任核数师；委任审计师 )~Gn7  
appointed trustee 委任的受托人 +v~x_E5FP  
appointer 委任人 l<p<\,nV$  
apportioned pro rata 按比例分摊 vN:!{)~z  
apportionment 分配；分摊 `8r$b/6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NG`Y{QT6N  
apportionment formula 分摊方程式 +MD 84YR  
apportionment of estate duty 遗产税的分摊 FQ>kTm`d
 
appraisal 估价；评估 /+*N.D'`t,  
appreciable growth 可观增长 R
58NTPm  
appreciable impact 显着影响 {\vVzy,t7  
appreciable increase 可观增长 SdN&%(ZE  
appreciation 增值；升值 @lq)L  
appreciation against other currencies 相对其他货币升值
OwEu S#-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0@[*~H
0{n  
appreciation tax 增值税 MsBm0r`a  
appropriation 拨款；拨用；拨付 E[7E%^:Mg  
appropriation account 拨款帐目 4AKr.a0q  
Appropriation Bill 拨款法案 ?pcbso  
appropriation-in-aid system 补助拨款办法 r
W090Py  
approved assets 核准资产 A*vuSQ
t(  
approved basket stock 认可一篮子证券 l p(D@FT  
approved budget 核准预算 xXc>YTK'  
approved charitable donation 认可慈善捐款 &4+|{Zx0  
approved charitable institution 认可慈善机构 '9=b@SaAj  
approved currency 核准货币；认可货币 ,q>cFsY=i?  
approved estimates 核准预算 AloL+eN@  
approved estimates of expenditure 核准开支预算 7r50y>  
approved overseas insurer 核准海外保险人 4U_+NC>b  
approved overseas trust company 核准海外信托公司 BU4IN$d0Po  
approved pooled investment fund 核准汇集投资基金 $2,tT;50g  
approved provident fund scheme 认可公积金计划 t|V<K^  
approved provision 核准拨款 4lWqQVx  
approved redeemable share 核准可赎回股份 :p,|6~b$  
approved regional stock 认可地区性证券 8{QCW{K  
approved retirement scheme 认可退休金计划 SO.u0!  
approved subordinated loan 核准附属贷款 z9g ++]rkJ  
arbitrage 套戥；套汇；套利 W~2,J4=  
arbitrageur 套戥者；套汇者 h_{f_GQ"  
arbitrary amount 临时款项 [\#ANA"  
arrangement 措施；安排；协定 .drY  
arrears 欠款 (# mvDz  
arrears of pay 欠付薪酬 NuSdN>8ll  
arrears of revenue 逾期未收税款；逾期未收的帐项 P3]K'*Dyd  
articles of association 组织章程；组织细则；组织章程细则 ^N[ Cip}8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BWQ`8 
 
ascertainment of profit 确定利润 Zs{7km  
"Asia Clear" “亚洲结算系统”