[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 )8 %lZ{  
allotment notice 股份配售通知；配股通知 3%YDsd vQx  
allotment of shares 股份分配 }
Wz[ox9b  
allowable 可获宽免；免税的 IZOO>-g'f  
allowable business loss 可扣除的营业亏损 UKzXz0  
allowable expenses 可扣税的支出 M{Hy=:K+  
allowance 免税额；津贴；备抵；准备金 "V{v*Aei0  
allowance for debts 债项的免税额 y!/:1BHlm  
allowance for depreciation by wear and tear 耗损折旧免税额 Q+; N(\  
allowance for funeral expenses 殡殓费的免税额 (Ky$(Ubb#6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kadw1sYj  
allowance for repairs and outgoings 修葺及支出方面的免税额 Mc/= Fs  
allowance to debtor 给债务人的津贴 Wh^wKF~%  
alteration of capital 资本更改 \vF*n Z5/  
alternate trustee 候补受托人 "P8(R  
amalgamation 合并 $<F9;Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wH]Y1 m  
ambit of charges 征税范围；收费范围 p61F@=EL  
amended valuation 经修订的估值 h1Logm+m  
American Commodities Exchange 美国商品交易所 YWhp4`m  
American Express Bank Limited 美国运通银行 uL |O<  
American Stock Exchange 美国证券交易所 Hk@LHC  
amortization 摊销 V~

]&1  
amount due from banks 存放银行同业的款项 e7M6|6nb  
amount due from banks abroad 存放海外银行同业的款项 }E#1Z\)  
amount due from holding companies 控股公司欠款 Dn@Sjsj>  
amount due from local banks 存放本港银行同业的款项 v?s%qb=T  
amount due to banks 银行同业的存款 8RjFp2)W  
amount due to banks abroad 海外银行同业的存款 U~O*9  
amount due to holding companies 控股公司存款 O]80";Uv  
amount due to local banks 本港银行同业的存款 Lv7$@|"H9  
amount due to outport banks 外埠银行同业的存款 8 B7~Nq'  
amount for note issue 发行纸币的款额 j6#Vwcr   
amount of bond 担保契据的款额 i^}ib RQbN  
amount of consideration 代价款额 Ug8>|wCE  
amount of contribution 供款数额 ,
d7o/8u  
amount of indebtedness 负债款额 m4,inA:o  
amount of principal of the loan 贷款本金额 BjV;/<bt  
amount of rates chargeable 应征差饷数额 H&uh$y@  
amount of share capital 股本额 ];*?`}#  
amount of sums assured 承保款额 jh"YHe/X  
amount of variation 变动幅度 l^
R1XBP  
amount of vote 拨款数额 Tzr'3m_  
amount payable 应付款额 2 sK\.yS  
amount receivable 应收款额 aPm2\Sq$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 StU9r0`  
analysis 分析 ]:.9:RmEV  
ancillary risk 附属风险 5#Et.P'  
annual account 周年帐目；周年帐目报表；年度决算；年结
{!xDJnF;  
annual accounting date 年结日期 x,UP7=6  
annual allowance 每年免税额；年积金；年度津贴；年津 ~'0W(~Q8  
annual balance 年度余额 Qq3UC%Z1  
annual disposable income 每年可动用收入 2q ~y\fe  
annual estimates 周年预算 E(Zm6~  
annual fee 年费 zj2l&)N  
annual general meeting 周年大会 O6
n]l  
annual growth rate 年增率；每年增长率 >r.W \  
annual long-term supplement 长期个案每年补助金 qKk|2ecTB5  
annual pensionable emolument 可供计算退休金的年薪 Vr hd\  
annual report 年报 3 uJ?;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 La r9}nx0  
annual return 周年报表；周年申报表；每年报税表格 =DwY-Ex  
Annual Return Rules 《周年报表规则》 oa6&?4K?F  
annual review of consumer prices 每年消费物价回顾 (lt{$0   
annual roll-forward basis 逐年延展方式 z4 KKt&  
annual salary 年薪 ,P^4??' o  
annual statement 年度报表；年度决算表 l
!j
,9wz7  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 pMzlpmW;P  
annuitant 年金受益人 OPC8fX5.  
annuity 年金 ,tak{["  
annuity contract 年金合约 MY l9 &8  
annuity on human life 人寿年金 sF~!qag4q'  
antecedent debt 先前的债项 <ToRPx&E  
ante-dated cheque 倒填日期支票 N1Dr'aw*  
anticipated expenditure 预期开支 m-lTXA(  
anticipated net profit 预期纯利 U3BhoD#f\  
anticipated revenue 预期收入 G#j~8`3X  
anti-inflation measure 反通货膨胀措施 gm=LM=  
anti-inflationary stance 反通货膨胀立场 d0;<Cw~Tl  
apparent deficit 表面赤字 HM
&"2c  
apparent financial solvency 表面偿债能力 Kon|TeC>d  
apparent partner 表面合伙人 |jb,sd[=S  
application for personal assessment 个人入息课税申请书 r*{`_G=1  
application of fund 资金应用 nIGElt]  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 6Cgc-KNbk  
appointed actuary 委任精算师 z m+3aF  
appointed auditor 委任核数师；委任审计师 mb*|$ysPx  
appointed trustee 委任的受托人 \e~5D x1  
appointer 委任人 "~L $o ji  
apportioned pro rata 按比例分摊 .1jeD.l  
apportionment 分配；分摊 nhRpb9f`1@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #3_ @aq*  
apportionment formula 分摊方程式 3f(tb%pa5  
apportionment of estate duty 遗产税的分摊 UdcrX`^.  
appraisal 估价；评估 Suy +XHV  
appreciable growth 可观增长 :ka^ztXG  
appreciable impact 显着影响 @4=Az1W*  
appreciable increase 可观增长 C/MQY:X4  
appreciation 增值；升值 mX[J15  
appreciation against other currencies 相对其他货币升值 z@v2t>@3k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =b#:j:r  
appreciation tax 增值税 vGwpDu\RgX  
appropriation 拨款；拨用；拨付 s&1
}^'|  
appropriation account 拨款帐目 vQy+^deW  
Appropriation Bill 拨款法案 }z5u^_-m  
appropriation-in-aid system 补助拨款办法 =s&ycc;-5}  
approved assets 核准资产 VcLzv{  
approved basket stock 认可一篮子证券 ;*cCaB0u  
approved budget 核准预算 UmG|_7  
approved charitable donation 认可慈善捐款 wY3|5kbDj  
approved charitable institution 认可慈善机构 yiMqe^zy  
approved currency 核准货币；认可货币 N
v6=[_D  
approved estimates 核准预算 Z29aRi  
approved estimates of expenditure 核准开支预算 b8!   
approved overseas insurer 核准海外保险人 EAlLxXDDh  
approved overseas trust company 核准海外信托公司 m .R**g  
approved pooled investment fund 核准汇集投资基金 ]q/USVj{  
approved provident fund scheme 认可公积金计划 (wf3HEb_  
approved provision 核准拨款 `%*`rtZ+H.  
approved redeemable share 核准可赎回股份 rTqGtmulG  
approved regional stock 认可地区性证券 J3$@: S'  
approved retirement scheme 认可退休金计划 >4J(\'}m|  
approved subordinated loan 核准附属贷款 -t: U4r(  
arbitrage 套戥；套汇；套利 D#gC-,  
arbitrageur 套戥者；套汇者 gv1y%(`|n(  
arbitrary amount 临时款项 E] rBq_S  
arrangement 措施；安排；协定 AWd,qldv  
arrears 欠款 Y|buQQ|  
arrears of pay 欠付薪酬 Re*_Dt=r  
arrears of revenue 逾期未收税款；逾期未收的帐项 g}pD%  
articles of association 组织章程；组织细则；组织章程细则 AWi+xo|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 PJ\k |
 
ascertainment of profit 确定利润 }b]eiPWN  
"Asia Clear" “亚洲结算系统”