[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 6g|,]{  
allotment notice 股份配售通知；配股通知 @t%da^-HS"  
allotment of shares 股份分配 /Q1 b%C  
allowable 可获宽免；免税的 =Z\q``RBy  
allowable business loss 可扣除的营业亏损 M|(VM=~  
allowable expenses 可扣税的支出 dn(!wC]  
allowance 免税额；津贴；备抵；准备金 Kxsd@^E  
allowance for debts 债项的免税额 gP%<<yl  
allowance for depreciation by wear and tear 耗损折旧免税额 )Te\
6qM  
allowance for funeral expenses 殡殓费的免税额 <Wn~s=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8<VDp Y
  
allowance for repairs and outgoings 修葺及支出方面的免税额 7{#p'.nc5  
allowance to debtor 给债务人的津贴 w <r*&  
alteration of capital 资本更改 y\FQt];z)  
alternate trustee 候补受托人 Z",0 $Gxu  
amalgamation 合并 ug9Ja)1|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5U2%X pO
 
ambit of charges 征税范围；收费范围 mdc?~??8  
amended valuation 经修订的估值 F5*-HR  
American Commodities Exchange 美国商品交易所 8{>|%M  
American Express Bank Limited 美国运通银行 )I%M]K]F  
American Stock Exchange 美国证券交易所 sp\6-*F  
amortization 摊销 ygz2bHpD~  
amount due from banks 存放银行同业的款项 f#s6 'g  
amount due from banks abroad 存放海外银行同业的款项 o,i_py  
amount due from holding companies 控股公司欠款 F'uqL+jVO  
amount due from local banks 存放本港银行同业的款项 6()Jx%  
amount due to banks 银行同业的存款 XRPJPwes]  
amount due to banks abroad 海外银行同业的存款 @/#G2<Vp1  
amount due to holding companies 控股公司存款 zJXZ0yRT
 
amount due to local banks 本港银行同业的存款 +L09^I  
amount due to outport banks 外埠银行同业的存款 v[$e{Dz(  
amount for note issue 发行纸币的款额 ie1~QQ  
amount of bond 担保契据的款额 D1RQkAZS  
amount of consideration 代价款额 qsj$u-xhX  
amount of contribution 供款数额 =c6d$  
amount of indebtedness 负债款额 y;az&T  
amount of principal of the loan 贷款本金额 ) gl{ x  
amount of rates chargeable 应征差饷数额 r*{.|>me  
amount of share capital 股本额 0*MUe1{  
amount of sums assured 承保款额 z(A60b}  
amount of variation 变动幅度 C^$E#|E9N  
amount of vote 拨款数额 YIN* '!N  
amount payable 应付款额 =ls+vH40&  
amount receivable 应收款额 -c>3|bo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4zs0+d+  
analysis 分析 \4 b^*`d  
ancillary risk 附属风险 -o/Vp>_UOE  
annual account 周年帐目；周年帐目报表；年度决算；年结 DcxT6[  
annual accounting date 年结日期 <SE-:T]sBz  
annual allowance 每年免税额；年积金；年度津贴；年津 e/4C` J-  
annual balance 年度余额 ]+G .S-a  
annual disposable income 每年可动用收入 |21VOPBS  
annual estimates 周年预算 .nY}_&  
annual fee 年费 BiU>h.4=\(  
annual general meeting 周年大会 =bp'5h8_  
annual growth rate 年增率；每年增长率 -']Idn6  
annual long-term supplement 长期个案每年补助金 IfH/~EtX  
annual pensionable emolument 可供计算退休金的年薪 );HhV,$n  
annual report 年报 o"qxR'V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _E9[4%f  
annual return 周年报表；周年申报表；每年报税表格 F*G]Na@6D  
Annual Return Rules 《周年报表规则》 =o~mZ/ 7=M  
annual review of consumer prices 每年消费物价回顾 I!!cA?W  
annual roll-forward basis 逐年延展方式 CL7_3^2qI  
annual salary 年薪 5Y;&L!T  
annual statement 年度报表；年度决算表 2a-]TVL3  
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 vAP1PQX;  
annuitant 年金受益人 ]R~ hzo  
annuity 年金 e=##X}4zZ  
annuity contract 年金合约 E!X>
C^  
annuity on human life 人寿年金 z}SJ~WY'[  
antecedent debt 先前的债项 |

7K>`  
ante-dated cheque 倒填日期支票 3B]E2  
anticipated expenditure 预期开支 y /vc\e  
anticipated net profit 预期纯利 n:a~=^IV  
anticipated revenue 预期收入 TQ![  
anti-inflation measure 反通货膨胀措施 a,fcK
e&B  
anti-inflationary stance 反通货膨胀立场 (<.\v@7HC  
apparent deficit 表面赤字 {*;K>%r\o  
apparent financial solvency 表面偿债能力 E;H9]*x/  
apparent partner 表面合伙人 \hBzQ%0  
application for personal assessment 个人入息课税申请书 0OlT^  
application of fund 资金应用 P\@kqf~pC  
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 %4R1rUrgt|  
appointed actuary 委任精算师 aY4v'[  
appointed auditor 委任核数师；委任审计师 <0Y<9+g!  
appointed trustee 委任的受托人 ]?V:+>t=  
appointer 委任人 |)d%3s\  
apportioned pro rata 按比例分摊 CY=lN5!J  
apportionment 分配；分摊 7`7M4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?}KD<R  
apportionment formula 分摊方程式 \R9izuc9  
apportionment of estate duty 遗产税的分摊 #t2N=3dOj  
appraisal 估价；评估 'PrBa[%  
appreciable growth 可观增长 "C3J[) qC  
appreciable impact 显着影响 l d"rL6  
appreciable increase 可观增长 Js:U1q  
appreciation 增值；升值 UFZOu%Y  
appreciation against other currencies 相对其他货币升值 d %FLk=]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3 [#Rm>,Vu  
appreciation tax 增值税 p5"pQeS  
appropriation 拨款；拨用；拨付 r(>812^\  
appropriation account 拨款帐目 #Mk3cp^Yl  
Appropriation Bill 拨款法案 K8&) kfyI  
appropriation-in-aid system 补助拨款办法 - G7)Y:  
approved assets 核准资产 d=D#cs;\  
approved basket stock 认可一篮子证券 Wm{ebx
 
approved budget 核准预算 r#oJch=  
approved charitable donation 认可慈善捐款 tZx}/&m-  
approved charitable institution 认可慈善机构 \-Xtbm  
approved currency 核准货币；认可货币 2&pE  
approved estimates 核准预算 
Q(Yn8t  
approved estimates of expenditure 核准开支预算 O46v  
approved overseas insurer 核准海外保险人 _PGd\>Ve  
approved overseas trust company 核准海外信托公司 UlNiH  
approved pooled investment fund 核准汇集投资基金 :,yC\,H^  
approved provident fund scheme 认可公积金计划 ukVBC"Ny  
approved provision 核准拨款 -awG14%  
approved redeemable share 核准可赎回股份 _Wk*h}x  
approved regional stock 认可地区性证券 FSz<R*2  
approved retirement scheme 认可退休金计划 :+w6 i_\d5  
approved subordinated loan 核准附属贷款 mJ( ElDG  
arbitrage 套戥；套汇；套利 !?).4yr  
arbitrageur 套戥者；套汇者 |Vlx :  
arbitrary amount 临时款项 F/1 m&1t  
arrangement 措施；安排；协定 rtbV*@Z  
arrears 欠款 XM"Qs.E  
arrears of pay 欠付薪酬 -{C Gn5]_#  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^7i7yM}6(  
articles of association 组织章程；组织细则；组织章程细则 2wPc yD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T.')XKP)1N  
ascertainment of profit 确定利润 S[hyN7sI  
"Asia Clear" “亚洲结算系统”