[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 dBi3ZCAF  
allotment notice 股份配售通知；配股通知 LTlC}3c28f  
allotment of shares 股份分配 VS@rM<K{  
allowable 可获宽免；免税的 ^ZViQ$a"h;  
allowable business loss 可扣除的营业亏损 rym\5 `)  
allowable expenses 可扣税的支出 eyl) uR  
allowance 免税额；津贴；备抵；准备金 $=6 kh+n@  
allowance for debts 债项的免税额 30T:* I|  
allowance for depreciation by wear and tear 耗损折旧免税额 (B?xq1Q
 
allowance for funeral expenses 殡殓费的免税额 MHzsxF|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y9c9/_CSj  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]jT[dX|?  
allowance to debtor 给债务人的津贴 V 'BZ=.=  
alteration of capital 资本更改 nms<6kfzL  
alternate trustee 候补受托人 SBB bniK-  
amalgamation 合并 8^ZM U{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D} <o<Dk  
ambit of charges 征税范围；收费范围 f<t*#]<  
amended valuation 经修订的估值 Z+pvdu  
American Commodities Exchange 美国商品交易所  ~d<`L[  
American Express Bank Limited 美国运通银行 }od7YL  
American Stock Exchange 美国证券交易所 7n3x19T  
amortization 摊销 ]t!}D6p  
amount due from banks 存放银行同业的款项 :."n@sA@  
amount due from banks abroad 存放海外银行同业的款项 o qU#I~ -  
amount due from holding companies 控股公司欠款 <`VJU2  
amount due from local banks 存放本港银行同业的款项 H]n0JG9K  
amount due to banks 银行同业的存款 CSg5i&A=  
amount due to banks abroad 海外银行同业的存款 k=q%FlE  
amount due to holding companies 控股公司存款 R~mMGz  
amount due to local banks 本港银行同业的存款 :!*;0~#  
amount due to outport banks 外埠银行同业的存款 {bsr 9.k(  
amount for note issue 发行纸币的款额 zdQu%q  
amount of bond 担保契据的款额 `[HoxCV3o  
amount of consideration 代价款额 0 6v5/Xf  
amount of contribution 供款数额 yl;$#aZB  
amount of indebtedness 负债款额 z@S8H6jM)S  
amount of principal of the loan 贷款本金额 kjYO0!C  
amount of rates chargeable 应征差饷数额 #__'U6 `(  
amount of share capital 股本额 dUVTQ18F  
amount of sums assured 承保款额 Fl|&eO,e  
amount of variation 变动幅度 M97p.;;  
amount of vote 拨款数额 m_O=X8uj"D  
amount payable 应付款额 5O;oo@A:[  
amount receivable 应收款额 KV&_^xSoh|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FO)nW:8]  
analysis 分析 5~rY=0t  
ancillary risk 附属风险 |\L,r}1N  
annual account 周年帐目；周年帐目报表；年度决算；年结 lNp :2P  
annual accounting date 年结日期 ^xu)~:} i  
annual allowance 每年免税额；年积金；年度津贴；年津 Q~8&pP8I!  
annual balance 年度余额 |k9j )Hg(  
annual disposable income 每年可动用收入 ve/6-J!5Y.  
annual estimates 周年预算 KVe '2Q<  
annual fee 年费 eOnl sx/  
annual general meeting 周年大会 aNf3 R;*  
annual growth rate 年增率；每年增长率 j`-y"6)  
annual long-term supplement 长期个案每年补助金 IHX#BY>  
annual pensionable emolument 可供计算退休金的年薪  u KdX4  
annual report 年报 T%vbD*nt.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?g1.-'  
annual return 周年报表；周年申报表；每年报税表格 `Q_ R/9~  
Annual Return Rules 《周年报表规则》 rQ-z2Pw  
annual review of consumer prices 每年消费物价回顾 {qdhp_~^l  
annual roll-forward basis 逐年延展方式 H" g&  
annual salary 年薪 8Nq Iz  
annual statement 年度报表；年度决算表 6L% R@r
 
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 `pS)qx.a  
annuitant 年金受益人 ,rPyXS9Sa{  
annuity 年金 Dve5m=  
annuity contract 年金合约 @<{#v.T  
annuity on human life 人寿年金 TVh7h`Eg  
antecedent debt 先前的债项 L|Gk}n  
ante-dated cheque 倒填日期支票 ^)]*10  
anticipated expenditure 预期开支 0'2{[xF  
anticipated net profit 预期纯利 e:D9;`C  
anticipated revenue 预期收入 [ESs?v$  
anti-inflation measure 反通货膨胀措施 r
*xw\  
anti-inflationary stance 反通货膨胀立场 nU#q@p)Xg  
apparent deficit 表面赤字 iS W73P;)  
apparent financial solvency 表面偿债能力 ~(E8~)f)  
apparent partner 表面合伙人 o5A_j?t  
application for personal assessment 个人入息课税申请书 G~L#vAY  
application of fund 资金应用 %QZ!Tb  
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 $7 Uk;xV  
appointed actuary 委任精算师 H ?:#Ui(p  
appointed auditor 委任核数师；委任审计师 `lOoT  
appointed trustee 委任的受托人 V zx(J)  
appointer 委任人 0cU^ue%  
apportioned pro rata 按比例分摊 PP`n>v=n  
apportionment 分配；分摊 ;|%JvptwW%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6?x{-Zj^?  
apportionment formula 分摊方程式 x5Pt\/ow  
apportionment of estate duty 遗产税的分摊 'a[|}nJ3  
appraisal 估价；评估 oeKc-[r  
appreciable growth 可观增长 4}FfHgpQ  
appreciable impact 显着影响 Hmd:>_[f  
appreciable increase 可观增长 }iloX#  
appreciation 增值；升值 p&27|1pZm  
appreciation against other currencies 相对其他货币升值 !\ukb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !/Ps}.)A`  
appreciation tax 增值税 R?Q-@N>wE  
appropriation 拨款；拨用；拨付 ^*W<$A_  
appropriation account 拨款帐目 1/BMs0 =  
Appropriation Bill 拨款法案 p~co!d.q/}  
appropriation-in-aid system 补助拨款办法 o/ 5Fg>d  
approved assets 核准资产 dz9-
+C{m  
approved basket stock 认可一篮子证券 ~jTnjx  
approved budget 核准预算 a];g  
approved charitable donation 认可慈善捐款 c'qM$KN9G  
approved charitable institution 认可慈善机构 'Mqa2o'M  
approved currency 核准货币；认可货币 JOq<lb=  
approved estimates 核准预算 aH"c0A  
approved estimates of expenditure 核准开支预算 dEL"(e#0s4  
approved overseas insurer 核准海外保险人 >u2#<k]1&  
approved overseas trust company 核准海外信托公司 .?j
8{>  
approved pooled investment fund 核准汇集投资基金 ;^i,Q} b/  
approved provident fund scheme 认可公积金计划 nd1*e  
approved provision 核准拨款 k| o,gcU  
approved redeemable share 核准可赎回股份 }O{"qs#)  
approved regional stock 认可地区性证券 { "c,P:S]  
approved retirement scheme 认可退休金计划 xxn&{\ ?  
approved subordinated loan 核准附属贷款 uK5Px!  
arbitrage 套戥；套汇；套利 O~xmz!?=  
arbitrageur 套戥者；套汇者 Bb`^,?m  
arbitrary amount 临时款项  8[OiG9b  
arrangement 措施；安排；协定 \ChcJth@o<  
arrears 欠款 ge8zh/`  
arrears of pay 欠付薪酬 NR@Tj]`k  
arrears of revenue 逾期未收税款；逾期未收的帐项 S7Fxb+{6D  
articles of association 组织章程；组织细则；组织章程细则 QD~`UJe>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'a*IZb-M  
ascertainment of profit 确定利润 =S
nR9In  
"Asia Clear" “亚洲结算系统”