[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 Gnf~u[T6  
allotment notice 股份配售通知；配股通知 ;hYS6  
allotment of shares 股份分配 YwteZSbp6M  
allowable 可获宽免；免税的 ~T9/#-e>BF  
allowable business loss 可扣除的营业亏损 /h+8A',  
allowable expenses 可扣税的支出 OTy.VT|  
allowance 免税额；津贴；备抵；准备金 '{E@*T/<.  
allowance for debts 债项的免税额 XaCX!Lr,  
allowance for depreciation by wear and tear 耗损折旧免税额 m=?KZ?U`  
allowance for funeral expenses 殡殓费的免税额 (}a8"]Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {wO3<
9  
allowance for repairs and outgoings 修葺及支出方面的免税额 9)}[7Mg:C  
allowance to debtor 给债务人的津贴 Id'X*U7Q  
alteration of capital 资本更改 Nd`%5%'::  
alternate trustee 候补受托人 'd.EC#  
amalgamation 合并 #OIcLEn%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k,'L}SK  
ambit of charges 征税范围；收费范围 iJ~Zkd  
amended valuation 经修订的估值 21 O'M  
American Commodities Exchange 美国商品交易所 K&nE_.kbl  
American Express Bank Limited 美国运通银行 @{YS}&Q/  
American Stock Exchange 美国证券交易所 |kw)KEi}H  
amortization 摊销 o}W%I/s  
amount due from banks 存放银行同业的款项 74H)|Dkx  
amount due from banks abroad 存放海外银行同业的款项 "{tg8-a4)  
amount due from holding companies 控股公司欠款 VSrr`B  
amount due from local banks 存放本港银行同业的款项 f47Od-\-  
amount due to banks 银行同业的存款 =4[v3Qx  
amount due to banks abroad 海外银行同业的存款 mX\TD0$d  
amount due to holding companies 控股公司存款 bu |a0h7e  
amount due to local banks 本港银行同业的存款 8dZ0rPd?  
amount due to outport banks 外埠银行同业的存款  CsTF  
amount for note issue 发行纸币的款额 :|_'f
Nd+!  
amount of bond 担保契据的款额 L[^9E'L$  
amount of consideration 代价款额 Z3{>yYR+  
amount of contribution 供款数额 J/\V%~ 1F  
amount of indebtedness 负债款额 7[I}*3Q'  
amount of principal of the loan 贷款本金额 QrfG^GID  
amount of rates chargeable 应征差饷数额 vY%d  
amount of share capital 股本额 &0 NFb^8+  
amount of sums assured 承保款额 R#2t)y  
amount of variation 变动幅度 qp/v^$EA  
amount of vote 拨款数额 T?
tG~  
amount payable 应付款额 k%D+Y(WGz8  
amount receivable 应收款额 ux_Mr
h'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6b+b/>G0  
analysis 分析 *$p2*%7Ne  
ancillary risk 附属风险 q8^^H$<Db  
annual account 周年帐目；周年帐目报表；年度决算；年结 MP_'D+LS  
annual accounting date 年结日期 Gs9:6  
annual allowance 每年免税额；年积金；年度津贴；年津 v'VD0+3[H  
annual balance 年度余额 &Rx{.9  
annual disposable income 每年可动用收入 L%Ow#.[C2  
annual estimates 周年预算 LM} Ib.  
annual fee 年费 --HF8_8;'  
annual general meeting 周年大会 _C(m<n  
annual growth rate 年增率；每年增长率 > `n,S  
annual long-term supplement 长期个案每年补助金 <(-3_s6-  
annual pensionable emolument 可供计算退休金的年薪 5D_fXfx_|  
annual report 年报 h<Ft_#|o[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 i|T)p_y(!a  
annual return 周年报表；周年申报表；每年报税表格 f2^r[kPX"  
Annual Return Rules 《周年报表规则》 *tgnYa[l  
annual review of consumer prices 每年消费物价回顾 u[L`-zI  
annual roll-forward basis 逐年延展方式 3jlh}t>$l  
annual salary 年薪 h&Efg  
annual statement 年度报表；年度决算表 5C q{XcXV  
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 Au4 yBm u  
annuitant 年金受益人 :lB=Lr)  
annuity 年金 ZJwrLV  
annuity contract 年金合约 -TM0]{  
annuity on human life 人寿年金 E_8\f_%wK  
antecedent debt 先前的债项  &jsVw)Ue  
ante-dated cheque 倒填日期支票 bzX\IrJpOZ  
anticipated expenditure 预期开支 t?9v^vFR  
anticipated net profit 预期纯利 O [i#9)  
anticipated revenue 预期收入 Md0sK  
anti-inflation measure 反通货膨胀措施 7VMvF/ap]u  
anti-inflationary stance 反通货膨胀立场 g>dA$h %  
apparent deficit 表面赤字 #a `a$A  
apparent financial solvency 表面偿债能力 \>CYC|  
apparent partner 表面合伙人 -C<zF`jO  
application for personal assessment 个人入息课税申请书 [ { bV4
 
application of fund 资金应用 du)~kU>l  
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 Dh5X/y  
appointed actuary 委任精算师 $OP7l>KZY  
appointed auditor 委任核数师；委任审计师 w:?oTuw  
appointed trustee 委任的受托人 &|!7Z4N  
appointer 委任人 wi4=OU1L)a  
apportioned pro rata 按比例分摊 O2BW6Wc  
apportionment 分配；分摊 Gi "941zVl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y]L9Y9  
apportionment formula 分摊方程式 S(uf(q|{  
apportionment of estate duty 遗产税的分摊 cG?cUw).E  
appraisal 估价；评估 d1U\ft:gV  
appreciable growth 可观增长 !"<MsoY@  
appreciable impact 显着影响 z.Y$7bf)  
appreciable increase 可观增长 K91)qI;BD  
appreciation 增值；升值 'JNElXqrv  
appreciation against other currencies 相对其他货币升值 |\U5),m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'Er:a?88l  
appreciation tax 增值税 q*2N{  
appropriation 拨款；拨用；拨付 D<Zp!J1o  
appropriation account 拨款帐目 ^_
kJKM,  
Appropriation Bill 拨款法案 BRk0CLr5  
appropriation-in-aid system 补助拨款办法 ]|sAK%/  
approved assets 核准资产 (y M^  
approved basket stock 认可一篮子证券 O9g{ +e`  
approved budget 核准预算 * 1Od-3  
approved charitable donation 认可慈善捐款 $d
A-2e10  
approved charitable institution 认可慈善机构 v@wb"jdFi$  
approved currency 核准货币；认可货币 L3n_ 5
|  
approved estimates 核准预算 (ZY@$ ''  
approved estimates of expenditure 核准开支预算 L~IhsiB  
approved overseas insurer 核准海外保险人 KyzFnVH3)  
approved overseas trust company 核准海外信托公司 ,2j.<g&
  
approved pooled investment fund 核准汇集投资基金 om]4
BRe  
approved provident fund scheme 认可公积金计划 glDh([  
approved provision 核准拨款 $d,0=Ci  
approved redeemable share 核准可赎回股份 Wd
nIp!  
approved regional stock 认可地区性证券 ZeEWp3vW  
approved retirement scheme 认可退休金计划 fgBM_c&9T  
approved subordinated loan 核准附属贷款 OX"j#  
arbitrage 套戥；套汇；套利 H6&J;yT}  
arbitrageur 套戥者；套汇者 z8[yt282  
arbitrary amount 临时款项 zcva-ze:;  
arrangement 措施；安排；协定 g7&9"  
arrears 欠款 0 s70r  
arrears of pay 欠付薪酬 h68]=KyK  
arrears of revenue 逾期未收税款；逾期未收的帐项 4WE6fJ2X  
articles of association 组织章程；组织细则；组织章程细则 a\%xB >LX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IXb}AxBf  
ascertainment of profit 确定利润 @fa@s-wb  
"Asia Clear" “亚洲结算系统”