[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 /&h+t^l_Qj  
allotment notice 股份配售通知；配股通知 #XI"@pD  
allotment of shares 股份分配 O6iCZ  
allowable 可获宽免；免税的 Noh?^@T`Ov  
allowable business loss 可扣除的营业亏损 $M':&i5`,  
allowable expenses 可扣税的支出 x5OC;OQc  
allowance 免税额；津贴；备抵；准备金 B;!f<"a8  
allowance for debts 债项的免税额 cn% 2OP:L^  
allowance for depreciation by wear and tear 耗损折旧免税额 I]X  
allowance for funeral expenses 殡殓费的免税额 !9r:
&n.\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =Y9\DeIZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~GG?GB  
allowance to debtor 给债务人的津贴 2J<&rKCF  
alteration of capital 资本更改 Pdw#o^Iq^  
alternate trustee 候补受托人
3sFeP&  
amalgamation 合并 6e.v&f7(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Qw?+!-7TN  
ambit of charges 征税范围；收费范围 B!bsTvX  
amended valuation 经修订的估值 )47MFNr~>  
American Commodities Exchange 美国商品交易所 ''S &e  
American Express Bank Limited 美国运通银行 dig~J\  
American Stock Exchange 美国证券交易所 <C<`J{X0  
amortization 摊销 =-~;OH/  
amount due from banks 存放银行同业的款项 aI(>]sWJ  
amount due from banks abroad 存放海外银行同业的款项 Z^zbWFO
]5  
amount due from holding companies 控股公司欠款 EvE,Dm?h  
amount due from local banks 存放本港银行同业的款项 
2yKz-"E  
amount due to banks 银行同业的存款 5j{Np,K  
amount due to banks abroad 海外银行同业的存款 e"Rm_t  
amount due to holding companies 控股公司存款 ([ dT!B#aH  
amount due to local banks 本港银行同业的存款 5 +P@sD  
amount due to outport banks 外埠银行同业的存款 Sdd9Dv?!  
amount for note issue 发行纸币的款额 Y-p<qL|_  
amount of bond 担保契据的款额 F98i*K`"  
amount of consideration 代价款额 8~ #M{}  
amount of contribution 供款数额 5|w&dM  
amount of indebtedness 负债款额 #U=;T]!'$  
amount of principal of the loan 贷款本金额 jxw_*^w"  
amount of rates chargeable 应征差饷数额 u1cu]S j0  
amount of share capital 股本额 KrKu7]If6#  
amount of sums assured 承保款额 +l?; )  
amount of variation 变动幅度 ^Y04qeRd  
amount of vote 拨款数额 '{f=hE_/  
amount payable 应付款额 ;GsQR+en
 
amount receivable 应收款额 YQgNv`l}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  {8@\Ij  
analysis 分析 Lw*]EG|?  
ancillary risk 附属风险 IfV 3fJ7  
annual account 周年帐目；周年帐目报表；年度决算；年结 4tXSYHd3  
annual accounting date 年结日期 ?a.+j8pbGg  
annual allowance 每年免税额；年积金；年度津贴；年津 ^0tw%6:  
annual balance 年度余额 |dmh  
annual disposable income 每年可动用收入 R$m`Z+/@  
annual estimates 周年预算 $/_qE  
annual fee 年费 o }
@n>R  
annual general meeting 周年大会 I,O#X)O|i  
annual growth rate 年增率；每年增长率 1S$h<RIPAc  
annual long-term supplement 长期个案每年补助金 Veji^-0E  
annual pensionable emolument 可供计算退休金的年薪 E\{<;S  
annual report 年报 sR=/%pVN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9z ?7{2C  
annual return 周年报表；周年申报表；每年报税表格 .L;@=Yg)  
Annual Return Rules 《周年报表规则》 h`5)2n+P  
annual review of consumer prices 每年消费物价回顾 o a<q /  
annual roll-forward basis 逐年延展方式 A0xC,V~z  
annual salary 年薪 N.j "S'(i  
annual statement 年度报表；年度决算表 fgF;&(b  
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 kzO &
24  
annuitant 年金受益人 onte&Ed\  
annuity 年金 "5!BU&   
annuity contract 年金合约 HIf{Z* mb  
annuity on human life 人寿年金 Kt/)pc  
antecedent debt 先前的债项 jo98 jA<  
ante-dated cheque 倒填日期支票 z4M1D9iPY  
anticipated expenditure 预期开支 qv+R:YYOq  
anticipated net profit 预期纯利 YQ(Po!NI\'  
anticipated revenue 预期收入 5bX6#5uP1  
anti-inflation measure 反通货膨胀措施 p-$Cs _{Z  
anti-inflationary stance 反通货膨胀立场 H:S,\D?%2x  
apparent deficit 表面赤字 rZwB>c  
apparent financial solvency 表面偿债能力 >SCGK_Cr2  
apparent partner 表面合伙人 lCb+{OB  
application for personal assessment 个人入息课税申请书 {3edTu  
application of fund 资金应用 4]XI"-M^D  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 B|o%_:]+E  
appointed actuary 委任精算师 (P@Y36j>N  
appointed auditor 委任核数师；委任审计师 -50AX1h31:  
appointed trustee 委任的受托人 &ITuyGmF  
appointer 委任人 3/goCg  
apportioned pro rata 按比例分摊 F^kwdS  
apportionment 分配；分摊 (f1M'w/OD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fA^Em)cs2  
apportionment formula 分摊方程式 H[W
eu  
apportionment of estate duty 遗产税的分摊 s& yk  
appraisal 估价；评估 cFZCf8:zB  
appreciable growth 可观增长 ;vp\YIeX1  
appreciable impact 显着影响 TD,nI
gH`  
appreciable increase 可观增长 A7-r<s  
appreciation 增值；升值 w|Aqqe  
appreciation against other currencies 相对其他货币升值 XZph%j0o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z&+ zl6  
appreciation tax 增值税 f7<pEGb  
appropriation 拨款；拨用；拨付 "{BqtU* .  
appropriation account 拨款帐目 t#~?{i@m  
Appropriation Bill 拨款法案 yTAvF\s$(  
appropriation-in-aid system 补助拨款办法 WeT* C  
approved assets 核准资产 
@}LZ! y  
approved basket stock 认可一篮子证券 %|"Qi]c d  
approved budget 核准预算 Q/^A #l[  
approved charitable donation 认可慈善捐款 Q~,YbZ-7  
approved charitable institution 认可慈善机构  <!'M} s  
approved currency 核准货币；认可货币 }Uw#f@Wh  
approved estimates 核准预算 e%6{ME 3  
approved estimates of expenditure 核准开支预算 <,8l *1C  
approved overseas insurer 核准海外保险人 e<\<,)9@/  
approved overseas trust company 核准海外信托公司 `y!/F?o+!  
approved pooled investment fund 核准汇集投资基金 ;e s^R?z  
approved provident fund scheme 认可公积金计划 %w"nDu2Gcv  
approved provision 核准拨款 1~5trsB+5  
approved redeemable share 核准可赎回股份 >SI<rR[~%  
approved regional stock 认可地区性证券 B5=($?5^6%  
approved retirement scheme 认可退休金计划 d#_m.j  
approved subordinated loan 核准附属贷款 J)x3\[}Ye  
arbitrage 套戥；套汇；套利 q&si%  
arbitrageur 套戥者；套汇者 .YcN S%  
arbitrary amount 临时款项 dbF M,"^  
arrangement 措施；安排；协定 UH3t(o7O
 
arrears 欠款 Dgi~rr1`'s  
arrears of pay 欠付薪酬 f} K`Jm_}?  
arrears of revenue 逾期未收税款；逾期未收的帐项 KS< Jv;  
articles of association 组织章程；组织细则；组织章程细则 (H#M<N  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]qktj=p  
ascertainment of profit 确定利润 v%91k  
"Asia Clear" “亚洲结算系统”