[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 f}o\*|k_|  
allotment notice 股份配售通知；配股通知 F~,Mw8  
allotment of shares 股份分配
}zeO]"`  
allowable 可获宽免；免税的 ,82S=N5V!  
allowable business loss 可扣除的营业亏损 0z`a1 %U  
allowable expenses 可扣税的支出 Y@;CF  
allowance 免税额；津贴；备抵；准备金 H`*LBqDk  
allowance for debts 债项的免税额 3atBX5  
allowance for depreciation by wear and tear 耗损折旧免税额 QE^$=\l0  
allowance for funeral expenses 殡殓费的免税额 :NhO2L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F6|TP.VY_.  
allowance for repairs and outgoings 修葺及支出方面的免税额 $.Qkb@ }  
allowance to debtor 给债务人的津贴 GSoX<*i  
alteration of capital 资本更改 )1]ZtU  
alternate trustee 候补受托人 vk}n,ecl  
amalgamation 合并 S ^!n45l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~8PZ5;g  
ambit of charges 征税范围；收费范围 %:M^4~dc  
amended valuation 经修订的估值 M92dZ1+6  
American Commodities Exchange 美国商品交易所 eQ$Y0qH1E  
American Express Bank Limited 美国运通银行 ;@mS^ik")$  
American Stock Exchange 美国证券交易所 n4O]8C'lW9  
amortization 摊销 mUNn%E:7@{  
amount due from banks 存放银行同业的款项 .N,bIQnj  
amount due from banks abroad 存放海外银行同业的款项 AuvkecuIh  
amount due from holding companies 控股公司欠款 {0L1X6eg  
amount due from local banks 存放本港银行同业的款项 EuEZ D+  
amount due to banks 银行同业的存款 Uf1!qP/H?  
amount due to banks abroad 海外银行同业的存款 'f#{{KA  
amount due to holding companies 控股公司存款 piJu+tUy  
amount due to local banks 本港银行同业的存款 r)Ma3FL0;  
amount due to outport banks 外埠银行同业的存款 3(="YbZ  
amount for note issue 发行纸币的款额 e6`Jbu+J<f  
amount of bond 担保契据的款额 X
1DF*wI  
amount of consideration 代价款额 wy<\Tg^J  
amount of contribution 供款数额  e2AX0(  
amount of indebtedness 负债款额 R   
amount of principal of the loan 贷款本金额 U'k*_g
 
amount of rates chargeable 应征差饷数额 x,'(5*  
amount of share capital 股本额 > $O]Eu!  
amount of sums assured 承保款额 =-0/k;^  
amount of variation 变动幅度 )cX*I gO  
amount of vote 拨款数额 h&M {]E9=  
amount payable 应付款额 uFX#`^r`  
amount receivable 应收款额 XD!W: uvb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P9/q|>F  
analysis 分析 )\1@V+!E%  
ancillary risk 附属风险 TtK[nP  
annual account 周年帐目；周年帐目报表；年度决算；年结 ])[[ V!1  
annual accounting date 年结日期 WO7z  
annual allowance 每年免税额；年积金；年度津贴；年津 rF3wx.  
annual balance 年度余额 /,BD#|  
annual disposable income 每年可动用收入 OyU5DoDz1  
annual estimates 周年预算 B |5]Jm]  
annual fee 年费 6,^>mNm  
annual general meeting 周年大会 +=>,Pto<  
annual growth rate 年增率；每年增长率 ,cXD.y  
annual long-term supplement 长期个案每年补助金 ADz ^\  
annual pensionable emolument 可供计算退休金的年薪 
X@--m6-  
annual report 年报 f- K+]aZ)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `jDTzhO~  
annual return 周年报表；周年申报表；每年报税表格 m~w[~flgZ  
Annual Return Rules 《周年报表规则》 I )~GZ  
annual review of consumer prices 每年消费物价回顾 E`kG-Q5Dw  
annual roll-forward basis 逐年延展方式 |-b#9JQ[A  
annual salary 年薪 <]6SN  
annual statement 年度报表；年度决算表 MH =%-S   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 nyX2|m&  
annuitant 年金受益人 dhC$W!N7!  
annuity 年金 "x#-s Z=  
annuity contract 年金合约 C0sX gM  
annuity on human life 人寿年金 Hf%@3X  
antecedent debt 先前的债项 HNb/-e ,"  
ante-dated cheque 倒填日期支票 JOj;^h  
anticipated expenditure 预期开支 ^dI424  
anticipated net profit 预期纯利 I~[F|d>  
anticipated revenue 预期收入 
`A,-@`p  
anti-inflation measure 反通货膨胀措施 aR[JD2G  
anti-inflationary stance 反通货膨胀立场 %{7|1>8  
apparent deficit 表面赤字 'I`&Yo~c9  
apparent financial solvency 表面偿债能力 &r[`>B{tP  
apparent partner 表面合伙人
cA&9e<  
application for personal assessment 个人入息课税申请书 \/
93Dz  
application of fund 资金应用 @Y?#Sl*  
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 }cM}Oavh  
appointed actuary 委任精算师 imVo<Je7z(  
appointed auditor 委任核数师；委任审计师 ~]nRV *^  
appointed trustee 委任的受托人 ru'F6?d  
appointer 委任人 ?'IP4z;y  
apportioned pro rata 按比例分摊 Z EQ@IS:Y  
apportionment 分配；分摊 OP;v bZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zp6C3RG(  
apportionment formula 分摊方程式 ~Q*%DRd&Z-  
apportionment of estate duty 遗产税的分摊 #9= Vg  
appraisal 估价；评估 hMa]B*o/-  
appreciable growth 可观增长 .L+6 $8m  
appreciable impact 显着影响 -Sqz5l
o  
appreciable increase 可观增长 N'F77 .  
appreciation 增值；升值 W=ig.-  
appreciation against other currencies 相对其他货币升值 R%Hi+#/dr-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !:)s"|=  
appreciation tax 增值税 CVDV)#JA  
appropriation 拨款；拨用；拨付 pLl(iNf]  
appropriation account 拨款帐目 "N;`1ce  
Appropriation Bill 拨款法案 S};#+ufgTt  
appropriation-in-aid system 补助拨款办法 IWk4&yHUAu  
approved assets 核准资产 (|F*vP'  
approved basket stock 认可一篮子证券 Jf@H/luW  
approved budget 核准预算 2Zm0qJ  
approved charitable donation 认可慈善捐款 Yh7rU?Gj  
approved charitable institution 认可慈善机构 }?lrU.@zg  
approved currency 核准货币；认可货币 E!;SL|lj.  
approved estimates 核准预算 ,t3wp#E2#  
approved estimates of expenditure 核准开支预算 Qo>b*Ku;  
approved overseas insurer 核准海外保险人 '_<{p3M  
approved overseas trust company 核准海外信托公司 3Nl <p"=  
approved pooled investment fund 核准汇集投资基金 5b5x!do  
approved provident fund scheme 认可公积金计划 %]\kgR r  
approved provision 核准拨款 QemyCCP+  
approved redeemable share 核准可赎回股份 %Celc#v  
approved regional stock 认可地区性证券 N>Xo_-QCY  
approved retirement scheme 认可退休金计划 x;w6na  
approved subordinated loan 核准附属贷款 _ "E$v&_  
arbitrage 套戥；套汇；套利 5CuuG<0  
arbitrageur 套戥者；套汇者 y~(h>gi,x  
arbitrary amount 临时款项 Nv$R\'3  
arrangement 措施；安排；协定 9X[kEl  
arrears 欠款 *FWMn.  
arrears of pay 欠付薪酬 }~2LW" 1'  
arrears of revenue 逾期未收税款；逾期未收的帐项 Mc@
e0
  
articles of association 组织章程；组织细则；组织章程细则 oL-]3TY~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AJt+p&I[J  
ascertainment of profit 确定利润 ih)zG  
"Asia Clear" “亚洲结算系统”