[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 6v"WI@b4  
allotment notice 股份配售通知；配股通知 H 48YX(HI  
allotment of shares 股份分配 Es<& 6  
allowable 可获宽免；免税的 &u`EYxT  
allowable business loss 可扣除的营业亏损 TWSqn'<E  
allowable expenses 可扣税的支出 T.(C`/VM  
allowance 免税额；津贴；备抵；准备金 N\l|3~  
allowance for debts 债项的免税额 Mmmg3%G1  
allowance for depreciation by wear and tear 耗损折旧免税额 <)$&V*\  
allowance for funeral expenses 殡殓费的免税额 $^:s)Yv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 []lMv ZW  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^ >wlj  
allowance to debtor 给债务人的津贴 ^>Vl@cW0uz  
alteration of capital 资本更改 V8nz@  
alternate trustee 候补受托人 nsL"'iQ  
amalgamation 合并 >:Y"D X-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d`gKF  
ambit of charges 征税范围；收费范围 k"3@G?JY  
amended valuation 经修订的估值 _V`F_C\\#  
American Commodities Exchange 美国商品交易所 &|-jU+r}B  
American Express Bank Limited 美国运通银行 ZH)Jq^^RI  
American Stock Exchange 美国证券交易所 vpq"mpfkh  
amortization 摊销 o9rZ& Q<  
amount due from banks 存放银行同业的款项 oRo[WQl
a  
amount due from banks abroad 存放海外银行同业的款项 &w!(.uDO  
amount due from holding companies 控股公司欠款 ,(i`gH{D  
amount due from local banks 存放本港银行同业的款项 VUon>XQ G  
amount due to banks 银行同业的存款 uc{s\_  
amount due to banks abroad 海外银行同业的存款 \@[Y~:  
amount due to holding companies 控股公司存款 jl>jy6T  
amount due to local banks 本港银行同业的存款 K 0e*K=UM  
amount due to outport banks 外埠银行同业的存款 '4Drs}j5  
amount for note issue 发行纸币的款额 4wKQs&:  
amount of bond 担保契据的款额 2= Y8$-  
amount of consideration 代价款额 |2E:]wT}qg  
amount of contribution 供款数额 hG~HV{6  
amount of indebtedness 负债款额 -zg 6^f_pW  
amount of principal of the loan 贷款本金额 .wV-g:2  
amount of rates chargeable 应征差饷数额 (: P#l&f  
amount of share capital 股本额 B&QEt[=s  
amount of sums assured 承保款额 $D='NzE/  
amount of variation 变动幅度 uZM%F)  
amount of vote 拨款数额 wpWZn[j  
amount payable 应付款额 \3&1iA9=)  
amount receivable 应收款额 %I=/ y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G#Kw6
 
analysis 分析 cOf.z)kf6  
ancillary risk 附属风险 [K
g3:]2A  
annual account 周年帐目；周年帐目报表；年度决算；年结 99\lZ{f(  
annual accounting date 年结日期 e45)t}'  
annual allowance 每年免税额；年积金；年度津贴；年津 .6!cHL3ln  
annual balance 年度余额 xS4?M<|L63  
annual disposable income 每年可动用收入 3*T/ 7\  
annual estimates 周年预算 75pn1*"gQ  
annual fee 年费 .,sbqL  
annual general meeting 周年大会 c
Q;@z2\  
annual growth rate 年增率；每年增长率 QFK'r\3pU  
annual long-term supplement 长期个案每年补助金 Mtl`A'KQ/K  
annual pensionable emolument 可供计算退休金的年薪 nA(5p?D+YB  
annual report 年报 ^RE[5h6^q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :%g
M Xsb  
annual return 周年报表；周年申报表；每年报税表格 ]UkqPtG;  
Annual Return Rules 《周年报表规则》 e(?1`1  
annual review of consumer prices 每年消费物价回顾 d}a MdIF!e  
annual roll-forward basis 逐年延展方式 LSR0yCU  
annual salary 年薪 K8
/jfm  
annual statement 年度报表；年度决算表 Ey.%: O-Dv  
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 ![!,i\x  
annuitant 年金受益人 1LaJ hrp?  
annuity 年金 F~0iJnF  
annuity contract 年金合约 ?
\I@w4  
annuity on human life 人寿年金 f9OY>|a9  
antecedent debt 先前的债项 xU2i&il^!  
ante-dated cheque 倒填日期支票 +f$ {r7  
anticipated expenditure 预期开支 O6vHo3k  
anticipated net profit 预期纯利 Wv%F^(R7  
anticipated revenue 预期收入 7xM4=\~OG  
anti-inflation measure 反通货膨胀措施 QL @SE@"  
anti-inflationary stance 反通货膨胀立场 62kA(F0e,  
apparent deficit 表面赤字 H2xDC_Fs  
apparent financial solvency 表面偿债能力 m7`S@qG  
apparent partner 表面合伙人 xi=0kO  
application for personal assessment 个人入息课税申请书 He$v'87]  
application of fund 资金应用 pI.~j]*:{  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 :`K2?;DC8  
appointed actuary 委任精算师 PZvc4  
appointed auditor 委任核数师；委任审计师 ([|^3tM  
appointed trustee 委任的受托人 k.})3~F-  
appointer 委任人 MskOPg  
apportioned pro rata 按比例分摊 G0kF[8Am  
apportionment 分配；分摊 0$NzRPbH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y O|hwhe_  
apportionment formula 分摊方程式 ?&!!(dWFH  
apportionment of estate duty 遗产税的分摊 MR: H3  
appraisal 估价；评估 |z8_]o+|r1  
appreciable growth 可观增长 Zx`/88!x[  
appreciable impact 显着影响 N A_8<B^  
appreciable increase 可观增长  .76Z  
appreciation 增值；升值 z 8r ?C  
appreciation against other currencies 相对其他货币升值 xXnSo0`LF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {MN6JGb|'  
appreciation tax 增值税 e\O625  
appropriation 拨款；拨用；拨付 :?}>Q  
appropriation account 拨款帐目 I.Xbowl  
Appropriation Bill 拨款法案 unRFc jEa  
appropriation-in-aid system 补助拨款办法 @+_pj.D  
approved assets 核准资产 F&#I[]#   
approved basket stock 认可一篮子证券 1H\5E~X   
approved budget 核准预算 1FG"Ak}D  
approved charitable donation 认可慈善捐款 APJFy@l}  
approved charitable institution 认可慈善机构 /cVZ/"  
approved currency 核准货币；认可货币 tR4+]K  
approved estimates 核准预算 Z%b1B<u$  
approved estimates of expenditure 核准开支预算 ONZ(0H{ 1$  
approved overseas insurer 核准海外保险人 asE.!g?  
approved overseas trust company 核准海外信托公司 ;\f0II3  
approved pooled investment fund 核准汇集投资基金 JaR!9GVN7  
approved provident fund scheme 认可公积金计划 6(7dr?^eGT  
approved provision 核准拨款 R&:Qy7"  
approved redeemable share 核准可赎回股份 P(o>U Dy  
approved regional stock 认可地区性证券 dtjb(*x  
approved retirement scheme 认可退休金计划 zGc]* R  
approved subordinated loan 核准附属贷款 !HtW~8|:  
arbitrage 套戥；套汇；套利 %tPy]{S..  
arbitrageur 套戥者；套汇者 <[T{q |*  
arbitrary amount 临时款项 BlM(
Q/z  
arrangement 措施；安排；协定 l)~$/#k  
arrears 欠款 eYn/F ~5-  
arrears of pay 欠付薪酬 >6W#v[  
arrears of revenue 逾期未收税款；逾期未收的帐项 YG5mzP<
T  
articles of association 组织章程；组织细则；组织章程细则 hQz1zG`z7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pAaNWm  
ascertainment of profit 确定利润 }IdkXAB.  
"Asia Clear" “亚洲结算系统”