[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 r+%3Y:dZE  
allotment notice 股份配售通知；配股通知 XO?WxL9k]  
allotment of shares 股份分配 2*`kkS  
allowable 可获宽免；免税的 Na oOgZ?  
allowable business loss 可扣除的营业亏损 /xgC`]-  
allowable expenses 可扣税的支出 t9<BQg  
allowance 免税额；津贴；备抵；准备金 l5^Q
  
allowance for debts 债项的免税额 +/$&P3  
allowance for depreciation by wear and tear 耗损折旧免税额 ]E"J^mflGK  
allowance for funeral expenses 殡殓费的免税额 %6lGRq{/?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9-j-nx @)  
allowance for repairs and outgoings 修葺及支出方面的免税额 Nz{q
u}dt  
allowance to debtor 给债务人的津贴 tlO=>  
alteration of capital 资本更改 :I?lT2+ea  
alternate trustee 候补受托人 MbYgGE,LA  
amalgamation 合并 OF1^_s;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,~$sJ2 g7  
ambit of charges 征税范围；收费范围 bh8GP]*E|  
amended valuation 经修订的估值 _^{RtP#=  
American Commodities Exchange 美国商品交易所 vRaxB  
American Express Bank Limited 美国运通银行 ozS'n]8*  
American Stock Exchange 美国证券交易所 p?Ux1S  
amortization 摊销 B7C<;`5TiD  
amount due from banks 存放银行同业的款项
S e[=$W  
amount due from banks abroad 存放海外银行同业的款项 uh9b!8  
amount due from holding companies 控股公司欠款 tAjT-CXg  
amount due from local banks 存放本港银行同业的款项 cyd_xB5K  
amount due to banks 银行同业的存款 'Sd+CXS  
amount due to banks abroad 海外银行同业的存款 0?FJ~pu  
amount due to holding companies 控股公司存款 7C2Xy>d~  
amount due to local banks 本港银行同业的存款 of7'?]w  
amount due to outport banks 外埠银行同业的存款 o}waJN`yI  
amount for note issue 发行纸币的款额 0*P-/)o x  
amount of bond 担保契据的款额 s$f9?(,.Ay  
amount of consideration 代价款额 aTHf+;  
amount of contribution 供款数额 hQ:wW}HWW  
amount of indebtedness 负债款额 4avkyFj!h  
amount of principal of the loan 贷款本金额 yAGQD[ih  
amount of rates chargeable 应征差饷数额 F _@` <d!  
amount of share capital 股本额 K ..Pn17t  
amount of sums assured 承保款额 \g]rOYW  
amount of variation 变动幅度 dXn$XGF%R  
amount of vote 拨款数额 #Z]Cq0=  
amount payable 应付款额 QN#Lbsd  
amount receivable 应收款额 Pj56,qd>s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Vx[Q=raS  
analysis 分析 M4?>x[Pw  
ancillary risk 附属风险 :O,,fJ<x.O  
annual account 周年帐目；周年帐目报表；年度决算；年结 #
WDpiV7B  
annual accounting date 年结日期 B[&l<*O-y  
annual allowance 每年免税额；年积金；年度津贴；年津 ]EN&EA"<  
annual balance 年度余额 -H\j-k  
annual disposable income 每年可动用收入 ?o]
NV  
annual estimates 周年预算 7]5+%[Dg!  
annual fee 年费 OPq6)(Q  
annual general meeting 周年大会 &j'k9C 2p  
annual growth rate 年增率；每年增长率 IO?a.L:6U  
annual long-term supplement 长期个案每年补助金 P-^-~/>n  
annual pensionable emolument 可供计算退休金的年薪 e=j
tF"&  
annual report 年报 8PeVHpZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =RWY0|f  
annual return 周年报表；周年申报表；每年报税表格 e7
Gb7c~  
Annual Return Rules 《周年报表规则》 #"C*dNAB  
annual review of consumer prices 每年消费物价回顾 S:2 xm8 i  
annual roll-forward basis 逐年延展方式 &QHmo*  
annual salary 年薪 S._h->5f  
annual statement 年度报表；年度决算表 \ X6y".|-  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 TFbF^Kd#:d  
annuitant 年金受益人 5M8   
annuity 年金 7 oYD;li$k  
annuity contract 年金合约 Uq%|v  
annuity on human life 人寿年金 sSiZG  
antecedent debt 先前的债项 2gvS`+<TP  
ante-dated cheque 倒填日期支票 z&
qOu8Jh  
anticipated expenditure 预期开支 YSZ
[~?+  
anticipated net profit 预期纯利 v<0S@9~  
anticipated revenue 预期收入 03 v\v9<T  
anti-inflation measure 反通货膨胀措施 @X/
-p3729  
anti-inflationary stance 反通货膨胀立场 hg+;!|ha  
apparent deficit 表面赤字 m|Z[8Tup  
apparent financial solvency 表面偿债能力 ri9n.-xs  
apparent partner 表面合伙人 el^<M,7!  
application for personal assessment 个人入息课税申请书 !VfVpi+-  
application of fund 资金应用 `AdHyE  
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 Y(R],9h8  
appointed actuary 委任精算师 a}Jy o!.  
appointed auditor 委任核数师；委任审计师 R,zp&L  
appointed trustee 委任的受托人 4x/u$Ixzh=  
appointer 委任人 z8};(I>)  
apportioned pro rata 按比例分摊 mL,{ZL ^  
apportionment 分配；分摊 \>eFs} Y/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B7'2@+(  
apportionment formula 分摊方程式 HOPsp  
apportionment of estate duty 遗产税的分摊 okW'}@jD  
appraisal 估价；评估 k"FY &;G(G  
appreciable growth 可观增长 twTRw:.!f  
appreciable impact 显着影响 ! }awlv;  
appreciable increase 可观增长 o{| |Ig  
appreciation 增值；升值 Y7yzM1?t  
appreciation against other currencies 相对其他货币升值 AkqGk5e ^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ><@& &u.  
appreciation tax 增值税 _..5G7%#%  
appropriation 拨款；拨用；拨付 `,wX&@sN  
appropriation account 拨款帐目 Od]wh  
Appropriation Bill 拨款法案 .aIFm5N3?  
appropriation-in-aid system 补助拨款办法 1`n ZK$  
approved assets 核准资产 lzZ=!dG  
approved basket stock 认可一篮子证券 _lk5\bu  
approved budget 核准预算 ?Vr~~v"fg8  
approved charitable donation 认可慈善捐款 
,!^w  
approved charitable institution 认可慈善机构 ]0p*EB=C*  
approved currency 核准货币；认可货币 yj`xOncE}  
approved estimates 核准预算 ZW8;?#_  
approved estimates of expenditure 核准开支预算
Z~ 7}  
approved overseas insurer 核准海外保险人 ![_GA)7  
approved overseas trust company 核准海外信托公司 /^Lo@672  
approved pooled investment fund 核准汇集投资基金 z;i4F.p  
approved provident fund scheme 认可公积金计划 O$peCv   
approved provision 核准拨款 &sPu3.p  
approved redeemable share 核准可赎回股份 7m9T'  
approved regional stock 认可地区性证券 O[')[uo8s  
approved retirement scheme 认可退休金计划 7)3cq}]O  
approved subordinated loan 核准附属贷款 e-o$bf%  
arbitrage 套戥；套汇；套利 ; >>/}J w\  
arbitrageur 套戥者；套汇者 %PU{h  
arbitrary amount 临时款项 ^TY8,qDA  
arrangement 措施；安排；协定 t+SLU6j,  
arrears 欠款 k
I$p
~  
arrears of pay 欠付薪酬 y/A<eHLy  
arrears of revenue 逾期未收税款；逾期未收的帐项 X `n*M]  
articles of association 组织章程；组织细则；组织章程细则 2$QuR~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %^8>=  
ascertainment of profit 确定利润 @sb00ad2q  
"Asia Clear" “亚洲结算系统”