[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 m]%cNxS  
allotment notice 股份配售通知；配股通知 IEA[]eik>  
allotment of shares 股份分配 n[clYi@e  
allowable 可获宽免；免税的 ^.4<#Qs  
allowable business loss 可扣除的营业亏损 <&NR3^Eq  
allowable expenses 可扣税的支出 65}:2l2<  
allowance 免税额；津贴；备抵；准备金 S}|ea2  
allowance for debts 债项的免税额 8=e\^Q+  
allowance for depreciation by wear and tear 耗损折旧免税额 z4<h)hh"k6  
allowance for funeral expenses 殡殓费的免税额 BU)4g[4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "3v%|  
allowance for repairs and outgoings 修葺及支出方面的免税额 v14[G@V~\  
allowance to debtor 给债务人的津贴 >,y QG+  
alteration of capital 资本更改 d E
Xw=u  
alternate trustee 候补受托人
W}e5 4-lu  
amalgamation 合并 </}[x2w?]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $L&*0$[]Q  
ambit of charges 征税范围；收费范围 X$xqu\t7  
amended valuation 经修订的估值 $pD^O!I)?  
American Commodities Exchange 美国商品交易所 fGxa~Unx  
American Express Bank Limited 美国运通银行 {4Isz-P  
American Stock Exchange 美国证券交易所 /RMep8&  
amortization 摊销 Zs4N0N{  
amount due from banks 存放银行同业的款项 yZ2,AR%  
amount due from banks abroad 存放海外银行同业的款项 .d*vfE$  
amount due from holding companies 控股公司欠款 QOOBCNe  
amount due from local banks 存放本港银行同业的款项 5n"'M&Ce  
amount due to banks 银行同业的存款 3sL#_@+yz  
amount due to banks abroad 海外银行同业的存款 1]qhQd-u  
amount due to holding companies 控股公司存款 3Y8%5/D5  
amount due to local banks 本港银行同业的存款 Z2ZS5a  
amount due to outport banks 外埠银行同业的存款  [g/g(RL  
amount for note issue 发行纸币的款额 mT9TSW}  
amount of bond 担保契据的款额 c1Hv^*Y  
amount of consideration 代价款额 +Gjy%JFp
 
amount of contribution 供款数额 r9QNE>UG  
amount of indebtedness 负债款额 D4S>Pkv  
amount of principal of the loan 贷款本金额 R"tLu/Sn  
amount of rates chargeable 应征差饷数额 ]__M*  
amount of share capital 股本额 $DQMN  
amount of sums assured 承保款额 Xh{EItk~oO  
amount of variation 变动幅度 V^Nc0r   
amount of vote 拨款数额 ;\H2U.  
amount payable 应付款额 Vw,dHIe(3  
amount receivable 应收款额 ;+5eE`]a/L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @
hCGV'4  
analysis 分析 a]Lr<i8#%  
ancillary risk 附属风险 )cvC9gt  
annual account 周年帐目；周年帐目报表；年度决算；年结 mO\6B7V!  
annual accounting date 年结日期 Hu;#uAnxQ  
annual allowance 每年免税额；年积金；年度津贴；年津 #-{4 Jx  
annual balance 年度余额 FPu,sz8  
annual disposable income 每年可动用收入 S |B7HS5  
annual estimates 周年预算 6g!t1%Kb  
annual fee 年费 ge E7<"m%  
annual general meeting 周年大会 j#Y8h5r  
annual growth rate 年增率；每年增长率 e06r5%|.%  
annual long-term supplement 长期个案每年补助金 8 /\rmf\  
annual pensionable emolument 可供计算退休金的年薪 }6o` in>M  
annual report 年报 , n+dB2\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &<~`?-c  
annual return 周年报表；周年申报表；每年报税表格 .-o$IQsS  
Annual Return Rules 《周年报表规则》 Bt.WRRpAB  
annual review of consumer prices 每年消费物价回顾 .<tb*6rX>  
annual roll-forward basis 逐年延展方式 u6D>^qF}@'  
annual salary 年薪 z,^baU  
annual statement 年度报表；年度决算表 a|OX
4  
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 PsTwJLY   
annuitant 年金受益人 1c\$ziB  
annuity 年金 Wx^L~[l  
annuity contract 年金合约 yYW>)  
annuity on human life 人寿年金 pV1~REk$&  
antecedent debt 先前的债项 /Jo*O=Lpo  
ante-dated cheque 倒填日期支票 hnyZXk1|  
anticipated expenditure 预期开支 m. XLpD  
anticipated net profit 预期纯利 f>Ij:b`Z2  
anticipated revenue 预期收入 "EA%!P:d,  
anti-inflation measure 反通货膨胀措施 <Nkj)`%5iK  
anti-inflationary stance 反通货膨胀立场 )K%AbKn  
apparent deficit 表面赤字 []'BrG)!  
apparent financial solvency 表面偿债能力 [t>}M6?R:  
apparent partner 表面合伙人 \[Q,>{^  
application for personal assessment 个人入息课税申请书 -l^u1z
 
application of fund 资金应用 \# #~Tq  
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 /9i2@#J}W1  
appointed actuary 委任精算师 2r\f!m'  
appointed auditor 委任核数师；委任审计师 k|&@xEbS  
appointed trustee 委任的受托人 Z~v.!j0  
appointer 委任人 sv =6?uYW  
apportioned pro rata 按比例分摊 3>-^/  
apportionment 分配；分摊 c!j$-Ovm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {wK98 >$a  
apportionment formula 分摊方程式 {&m^*YN/  
apportionment of estate duty 遗产税的分摊 Fd0R?d  
appraisal 估价；评估 z#*fELV  
appreciable growth 可观增长 ^ @sg{_.~l  
appreciable impact 显着影响 =r#of|`Q  
appreciable increase 可观增长 >12phLu  
appreciation 增值；升值 <kp?*xV]]  
appreciation against other currencies 相对其他货币升值 )]?sCNb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #5=Yg5   
appreciation tax 增值税 g&X$)V4C  
appropriation 拨款；拨用；拨付 4y:yFTp  
appropriation account 拨款帐目 Koo%mr   
Appropriation Bill 拨款法案 XZ}]H_, n  
appropriation-in-aid system 补助拨款办法 K
&\xbT  
approved assets 核准资产 vDqmD{%4N  
approved basket stock 认可一篮子证券 e'p'{]r<w  
approved budget 核准预算 M oavA 3`  
approved charitable donation 认可慈善捐款 '4
ftclzL  
approved charitable institution 认可慈善机构 oBpHm
MzA  
approved currency 核准货币；认可货币 r 1nl!  
approved estimates 核准预算 8-+Ce;h  
approved estimates of expenditure 核准开支预算 up#W"`"  
approved overseas insurer 核准海外保险人 ]*D=^kA0[  
approved overseas trust company 核准海外信托公司 X=8y$Yy  
approved pooled investment fund 核准汇集投资基金 o^}K]ML!t  
approved provident fund scheme 认可公积金计划 t[Qf|#g  
approved provision 核准拨款 S&q@M  
approved redeemable share 核准可赎回股份 "sdzm%  
approved regional stock 认可地区性证券 ]oU
vC  
approved retirement scheme 认可退休金计划 3)3?/y)_  
approved subordinated loan 核准附属贷款 <Y9%oJn%  
arbitrage 套戥；套汇；套利 C%vR!Az  
arbitrageur 套戥者；套汇者 `O5wM\Z  
arbitrary amount 临时款项 9'Le}`Gf  
arrangement 措施；安排；协定 )w4i0Xw^C:  
arrears 欠款 iz.J._&  
arrears of pay 欠付薪酬 OWx-I\:  
arrears of revenue 逾期未收税款；逾期未收的帐项 J>y}kzCz  
articles of association 组织章程；组织细则；组织章程细则 )[oeg
fnn-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &@<Z7))  
ascertainment of profit 确定利润 jJml[
iC  
"Asia Clear" “亚洲结算系统”