[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 Ft}@1w5  
allotment notice 股份配售通知；配股通知 ;a:[8Yi  
allotment of shares 股份分配 M 4as  
allowable 可获宽免；免税的 )1X#*mCxk  
allowable business loss 可扣除的营业亏损 E>l~-PaZY  
allowable expenses 可扣税的支出 \rv<$d@L  
allowance 免税额；津贴；备抵；准备金 H;
RwO @v  
allowance for debts 债项的免税额 03C0L&  
allowance for depreciation by wear and tear 耗损折旧免税额 ,v"YqD+GC5  
allowance for funeral expenses 殡殓费的免税额 iLSr*` o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m*JaXa  
allowance for repairs and outgoings 修葺及支出方面的免税额 4?B\O`sy.  
allowance to debtor 给债务人的津贴 |\pbir  
alteration of capital 资本更改 SL5Ai/X0N  
alternate trustee 候补受托人 X&kp;W  
amalgamation 合并 Bve.C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K6R.@BMN  
ambit of charges 征税范围；收费范围 9T<x&  
amended valuation 经修订的估值 
KCs[/]  
American Commodities Exchange 美国商品交易所 B_.%i+ZZ  
American Express Bank Limited 美国运通银行 ;+"+3  
American Stock Exchange 美国证券交易所 5{g?,/(  
amortization 摊销 !r<pmr3f@7  
amount due from banks 存放银行同业的款项 Dh=9Gns9  
amount due from banks abroad 存放海外银行同业的款项 YPxM<Gfa8  
amount due from holding companies 控股公司欠款 .
mR8q+I6  
amount due from local banks 存放本港银行同业的款项 VVlr*`  
amount due to banks 银行同业的存款 -fDnA4;  
amount due to banks abroad 海外银行同业的存款 7Op>i,HZk\  
amount due to holding companies 控股公司存款 u i?  
amount due to local banks 本港银行同业的存款 $&=S#_HQS  
amount due to outport banks 外埠银行同业的存款 X(NLtO w  
amount for note issue 发行纸币的款额 \ kZ?
 
amount of bond 担保契据的款额 ez|)ph7  
amount of consideration 代价款额 kDsFR#w&`  
amount of contribution 供款数额 %KLp ig  
amount of indebtedness 负债款额 hv?9*tLh0  
amount of principal of the loan 贷款本金额 {tWf  
amount of rates chargeable 应征差饷数额 DA\2rLs  
amount of share capital 股本额 m^zUmrj[  
amount of sums assured 承保款额 NCDvobYJ  
amount of variation 变动幅度 |!4K!_y  
amount of vote 拨款数额 [TmIVQ!B  
amount payable 应付款额 p>huRp^w  
amount receivable 应收款额 %%[LKSTb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r8RoE`/T  
analysis 分析 qv!2MUw\j  
ancillary risk 附属风险 #"G]ke1l$  
annual account 周年帐目；周年帐目报表；年度决算；年结 p ^w;
kN  
annual accounting date 年结日期 'd9INz.  
annual allowance 每年免税额；年积金；年度津贴；年津 %xI p5h]  
annual balance 年度余额 ;>Ib^ov  
annual disposable income 每年可动用收入 gDpVeBd[  
annual estimates 周年预算 cPlZXf  
annual fee 年费 'DCTc&J['  
annual general meeting 周年大会 3ca (i/c  
annual growth rate 年增率；每年增长率 {ttysQ-  
annual long-term supplement 长期个案每年补助金 J| w>a  
annual pensionable emolument 可供计算退休金的年薪 "~|6tQLc  
annual report 年报 |IzPgC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FOE4>zE  
annual return 周年报表；周年申报表；每年报税表格 <eWf<  
Annual Return Rules 《周年报表规则》 [_ EZh q  
annual review of consumer prices 每年消费物价回顾 I=`U7 Bis"  
annual roll-forward basis 逐年延展方式 pOIJH =#  
annual salary 年薪 3EPv"f^V  
annual statement 年度报表；年度决算表 ?Lk)gO^C  
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 a.k.n<  
annuitant 年金受益人 :74y!  
annuity 年金 u7>],<  
annuity contract 年金合约 r7%I n^k  
annuity on human life 人寿年金 !$gR{XH$]  
antecedent debt 先前的债项 )"7iJb<E  
ante-dated cheque 倒填日期支票 ~qTx|",  
anticipated expenditure 预期开支 *nkoPVpC  
anticipated net profit 预期纯利 0AL=S$B)
 
anticipated revenue 预期收入 4O^xY 6m  
anti-inflation measure 反通货膨胀措施 lR6@ xJd:@  
anti-inflationary stance 反通货膨胀立场 KW pVw!  
apparent deficit 表面赤字 @niHl  
apparent financial solvency 表面偿债能力 |ATvS2  
apparent partner 表面合伙人 G3Hx!YW  
application for personal assessment 个人入息课税申请书 286jI7T  
application of fund 资金应用 'c9 ]&B  
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 r@H /kD  
appointed actuary 委任精算师 h-`?{k&e  
appointed auditor 委任核数师；委任审计师 #lL^?|M  
appointed trustee 委任的受托人 KJ)k =mJ  
appointer 委任人 8V`WO6*  
apportioned pro rata 按比例分摊 2*laAB
 
apportionment 分配；分摊 qN9(S:_Px  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (R=:X+ k  
apportionment formula 分摊方程式 (c=6yV@  
apportionment of estate duty 遗产税的分摊 8Fz#A.%P
 
appraisal 估价；评估 p>v$FiV2N  
appreciable growth 可观增长 "o-z y'I  
appreciable impact 显着影响 *av<E  
appreciable increase 可观增长 B9jC?I |`  
appreciation 增值；升值 *&^Pj%DX  
appreciation against other currencies 相对其他货币升值 t%/&c::(6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l<58A7   
appreciation tax 增值税 spH7 /5}  
appropriation 拨款；拨用；拨付 IL#"~D?
  
appropriation account 拨款帐目 m$>H u@Va  
Appropriation Bill 拨款法案 P~>OS5^  
appropriation-in-aid system 补助拨款办法 H)kwQRfu  
approved assets 核准资产 BLQ6A<  
approved basket stock 认可一篮子证券 X9W@&zQ  
approved budget 核准预算 :+^lJ&{U  
approved charitable donation 认可慈善捐款 Q4#m\KK;i9  
approved charitable institution 认可慈善机构 LM<qT-/qs  
approved currency 核准货币；认可货币 l*Gvf_UH  
approved estimates 核准预算 MzdV2.  
approved estimates of expenditure 核准开支预算 BUDi&|,  
approved overseas insurer 核准海外保险人 NvceYKp:  
approved overseas trust company 核准海外信托公司 JE"x  
approved pooled investment fund 核准汇集投资基金 }c,}V  
approved provident fund scheme 认可公积金计划 C!<Ou6}!b  
approved provision 核准拨款 oM>l#><nq  
approved redeemable share 核准可赎回股份 X:"i4i[}{9  
approved regional stock 认可地区性证券 [Gb. JO}X  
approved retirement scheme 认可退休金计划 {T$9?`h~M  
approved subordinated loan 核准附属贷款 $f <(NM6?  
arbitrage 套戥；套汇；套利
MS~(D.@ZS  
arbitrageur 套戥者；套汇者 &AeX   
arbitrary amount 临时款项 *SJ_z(CZm  
arrangement 措施；安排；协定 G"qvz{*  
arrears 欠款 zZPO&akB"  
arrears of pay 欠付薪酬 J5K^^RUR  
arrears of revenue 逾期未收税款；逾期未收的帐项 D
N>[\hg  
articles of association 组织章程；组织细则；组织章程细则 EHJ .T~X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l ^0@86  
ascertainment of profit 确定利润 O3,jg|,  
"Asia Clear" “亚洲结算系统”