[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 3=7h+ZgB  
allotment notice 股份配售通知；配股通知 n4y6Ua9m{  
allotment of shares 股份分配 *DzPkaYD>  
allowable 可获宽免；免税的 I=a$1%BzEX  
allowable business loss 可扣除的营业亏损 k
]pD3.QJ  
allowable expenses 可扣税的支出 @8yFM%  
allowance 免税额；津贴；备抵；准备金 S]O Hv6  
allowance for debts 债项的免税额 T]-~?;Jh8  
allowance for depreciation by wear and tear 耗损折旧免税额 *PU,Rc()6  
allowance for funeral expenses 殡殓费的免税额 Z]\^.x9S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E,yK` mPp^  
allowance for repairs and outgoings 修葺及支出方面的免税额 X(28xbd|  
allowance to debtor 给债务人的津贴 Q}]
kw}b  
alteration of capital 资本更改 tta0sJ8i  
alternate trustee 候补受托人 Nn1^#kc  
amalgamation 合并 -$z"74  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F*:NKT d  
ambit of charges 征税范围；收费范围 @$Kq<P  
amended valuation 经修订的估值 )m;qv'=!  
American Commodities Exchange 美国商品交易所 Fxx2vTV4ag  
American Express Bank Limited 美国运通银行 :=v{inN  
American Stock Exchange 美国证券交易所 wJ*
-K-  
amortization 摊销 ?^4sE-C6  
amount due from banks 存放银行同业的款项 eH/\7
)z  
amount due from banks abroad 存放海外银行同业的款项 pY#EXZ#   
amount due from holding companies 控股公司欠款 "m;]6B."  
amount due from local banks 存放本港银行同业的款项 s/H"Ab  
amount due to banks 银行同业的存款 h]$?~YE  
amount due to banks abroad 海外银行同业的存款 w1(06A}/
 
amount due to holding companies 控股公司存款 }h h^U^ia  
amount due to local banks 本港银行同业的存款 E9 q;>)}  
amount due to outport banks 外埠银行同业的存款 fO!O"D5  
amount for note issue 发行纸币的款额 [iy;}5XK  
amount of bond 担保契据的款额 4 xzJql  
amount of consideration 代价款额 Al=? j#J6p  
amount of contribution 供款数额 BG0Mj2  
amount of indebtedness 负债款额 ]pTw]SK  
amount of principal of the loan 贷款本金额 #ic 2ofI  
amount of rates chargeable 应征差饷数额 h^$
}1[  
amount of share capital 股本额 qpqz. {\  
amount of sums assured 承保款额 H<7DcwXv  
amount of variation 变动幅度 s Xk?.A_D  
amount of vote 拨款数额 <`UG#6z8  
amount payable 应付款额 v|2q2bz  
amount receivable 应收款额 4{WV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mX.3R+t  
analysis 分析 TM}'XZ&  
ancillary risk 附属风险 5=h'!|iY  
annual account 周年帐目；周年帐目报表；年度决算；年结 q,JA~GG  
annual accounting date 年结日期 W)msaq,  
annual allowance 每年免税额；年积金；年度津贴；年津 aX'g9E
 
annual balance 年度余额 b\j&!_   
annual disposable income 每年可动用收入 |$?Ux,(6  
annual estimates 周年预算 'qF3,R w  
annual fee 年费 05VOUa*pb  
annual general meeting 周年大会 &
W<>^C2v  
annual growth rate 年增率；每年增长率 &zX 3  
annual long-term supplement 长期个案每年补助金 SA+%c)j29  
annual pensionable emolument 可供计算退休金的年薪 yki51rOI*  
annual report 年报 p6y0W`U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Dq%r !)  
annual return 周年报表；周年申报表；每年报税表格 .>64h H  
Annual Return Rules 《周年报表规则》 6#x)W  
annual review of consumer prices 每年消费物价回顾
K M\+  
annual roll-forward basis 逐年延展方式 I<(.i!-x  
annual salary 年薪 0"qim0%|DF  
annual statement 年度报表；年度决算表 5ZyBP~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Xm=^\K3  
annuitant 年金受益人 LLn{2,jfQ  
annuity 年金 <
_a70"i  
annuity contract 年金合约 H;*a:tbxO+  
annuity on human life 人寿年金 }vUlTH  
antecedent debt 先前的债项 ^A"lkV7  
ante-dated cheque 倒填日期支票 feI[M;7u  
anticipated expenditure 预期开支 @Gn?8Ur%  
anticipated net profit 预期纯利 [[0bhmG)  
anticipated revenue 预期收入 Ei9 _h  
anti-inflation measure 反通货膨胀措施 =Kt9,d08x  
anti-inflationary stance 反通货膨胀立场 <A -(&+  
apparent deficit 表面赤字 teOBsFy/I  
apparent financial solvency 表面偿债能力 f5yux}A{  
apparent partner 表面合伙人 zdjM%l);  
application for personal assessment 个人入息课税申请书 :ONuWNY N  
application of fund 资金应用 cR=94i=t  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 g#'fd/?Q  
appointed actuary 委任精算师 h/X5w4  
appointed auditor 委任核数师；委任审计师 U.hERe~X  
appointed trustee 委任的受托人 k$-~_^4m  
appointer 委任人 S\3AW,c]w  
apportioned pro rata 按比例分摊 b%[nB  
apportionment 分配；分摊 si^4<$Nr%j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KM6N'x^z  
apportionment formula 分摊方程式 W`Q$t56  
apportionment of estate duty 遗产税的分摊 Kl aZZJ  
appraisal 估价；评估 4P 4 Fo1  
appreciable growth 可观增长 rWFcIh5  
appreciable impact 显着影响 ovDJ{3L6O  
appreciable increase 可观增长 Q$3\ /mz  
appreciation 增值；升值 hEv=T'*,K)  
appreciation against other currencies 相对其他货币升值 s^g.42?u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +dCDM1{_a  
appreciation tax 增值税 <g3du~  
appropriation 拨款；拨用；拨付 # cN_y  
appropriation account 拨款帐目 .|-l+  
Appropriation Bill 拨款法案 dSe8vA!)  
appropriation-in-aid system 补助拨款办法
SLdN.4idK  
approved assets 核准资产 <Qcex3  
approved basket stock 认可一篮子证券 e8AjO$49  
approved budget 核准预算 U/X|i /  
approved charitable donation 认可慈善捐款 O}K
_l1  
approved charitable institution 认可慈善机构 4fw1_pv_D  
approved currency 核准货币；认可货币 G`]v_`>  
approved estimates 核准预算 Sa;<B :|  
approved estimates of expenditure 核准开支预算 11)/] ?/j  
approved overseas insurer 核准海外保险人 s&dO/}3uR]  
approved overseas trust company 核准海外信托公司 yV:EK{E  
approved pooled investment fund 核准汇集投资基金 >d8x<|D  
approved provident fund scheme 认可公积金计划 K\{b!Cfr^  
approved provision 核准拨款 9Fy\t{ks  
approved redeemable share 核准可赎回股份 .M 9d*qp`S  
approved regional stock 认可地区性证券 bQ-Gp;]  
approved retirement scheme 认可退休金计划 oA4D\rn8"  
approved subordinated loan 核准附属贷款 0'?V|V=v  
arbitrage 套戥；套汇；套利 kmm  
arbitrageur 套戥者；套汇者 .i{>Z  
arbitrary amount 临时款项 nu&_gF,{  
arrangement 措施；安排；协定 c GgM8  
arrears 欠款 :/C ?
FHs9  
arrears of pay 欠付薪酬 uiktdZ/f  
arrears of revenue 逾期未收税款；逾期未收的帐项 g.64Id  
articles of association 组织章程；组织细则；组织章程细则 ]y3pE}R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C# MFpT  
ascertainment of profit 确定利润 #yW.o'S+  
"Asia Clear" “亚洲结算系统”