[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 ( O/+.qb  
allotment notice 股份配售通知；配股通知 JheF}/Bx  
allotment of shares 股份分配 9-N*Jhg  
allowable 可获宽免；免税的 )6Qk|gIu(  
allowable business loss 可扣除的营业亏损 #[ hJm'G  
allowable expenses 可扣税的支出 w1P8p>vA1  
allowance 免税额；津贴；备抵；准备金 *dm?,~f%<  
allowance for debts 债项的免税额 lBnG!!VrWa  
allowance for depreciation by wear and tear 耗损折旧免税额 -(+/u .  
allowance for funeral expenses 殡殓费的免税额 WjvD C"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pZe:U;bb  
allowance for repairs and outgoings 修葺及支出方面的免税额 |{H-PH*Iz  
allowance to debtor 给债务人的津贴 m8njP-CZ  
alteration of capital 资本更改 p*Hbc|?{Q&  
alternate trustee 候补受托人 \~bE|jWbj  
amalgamation 合并 kQMALS@R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N>4u qFo  
ambit of charges 征税范围；收费范围 sz%'=J~!V  
amended valuation 经修订的估值 :$>TeCm  
American Commodities Exchange 美国商品交易所 J|2OmbJe  
American Express Bank Limited 美国运通银行 Xm}~u?$3  
American Stock Exchange 美国证券交易所 ~#jD/  
amortization 摊销 b_T?jCyW  
amount due from banks 存放银行同业的款项 GS4 HYF  
amount due from banks abroad 存放海外银行同业的款项 BKQI|i  
amount due from holding companies 控股公司欠款 ghd*EXrF H  
amount due from local banks 存放本港银行同业的款项 &r Lg/UEV-  
amount due to banks 银行同业的存款 P 2;I0 !  
amount due to banks abroad 海外银行同业的存款 K@zzseQ}=  
amount due to holding companies 控股公司存款 QR;E>eEq  
amount due to local banks 本港银行同业的存款 =+j>?Yi  
amount due to outport banks 外埠银行同业的存款 `*=Tf  
amount for note issue 发行纸币的款额 PME ?{%&  
amount of bond 担保契据的款额 P7i G,i  
amount of consideration 代价款额 4_w+NI ,;  
amount of contribution 供款数额 -5 YvtL  
amount of indebtedness 负债款额 T7{Z0-  
amount of principal of the loan 贷款本金额 <H)I06];  
amount of rates chargeable 应征差饷数额 Q}MS $[y  
amount of share capital 股本额 DdL0MGwX  
amount of sums assured 承保款额 2So7fZa^wg  
amount of variation 变动幅度 $G5;y>  
amount of vote 拨款数额 //}[(9b'\  
amount payable 应付款额 Cq,ox'kGl  
amount receivable 应收款额 d8? }69:h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,Si23S\  
analysis 分析 9\]%N;;Lo  
ancillary risk 附属风险 zp2IpYQ,3  
annual account 周年帐目；周年帐目报表；年度决算；年结 "38ya2*  
annual accounting date 年结日期 0=r.I}x  
annual allowance 每年免税额；年积金；年度津贴；年津 gB\KD{E  
annual balance 年度余额 IP`;hC  
annual disposable income 每年可动用收入 / 1jb8w'  
annual estimates 周年预算 |*im$[g=-  
annual fee 年费 ^p0BeSRiy;  
annual general meeting 周年大会 4#z@B1Jx  
annual growth rate 年增率；每年增长率 uwl;(zwh_  
annual long-term supplement 长期个案每年补助金 12
Hy.l  
annual pensionable emolument 可供计算退休金的年薪 FSqS]6b3  
annual report 年报 z6K"}C%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j6~#_t[  
annual return 周年报表；周年申报表；每年报税表格 /?jAG3"  
Annual Return Rules 《周年报表规则》 f-?00*T  
annual review of consumer prices 每年消费物价回顾 =yfLqU  
annual roll-forward basis 逐年延展方式 mk;l;!*T8  
annual salary 年薪 uOqWMRsoi
 
annual statement 年度报表；年度决算表 rZDlPp>BPZ  
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 (N U*PQY6  
annuitant 年金受益人 fL8+J]6A6  
annuity 年金 T6|zT}cb  
annuity contract 年金合约 :o}Ju}t  
annuity on human life 人寿年金 !Q`GA<ikv  
antecedent debt 先前的债项 s fxQ  
ante-dated cheque 倒填日期支票 9tVA.:FOZ  
anticipated expenditure 预期开支 LX
e{  
anticipated net profit 预期纯利 .VVY]>bJg@  
anticipated revenue 预期收入 =>Vo|LBoe  
anti-inflation measure 反通货膨胀措施 63d ' fgVp  
anti-inflationary stance 反通货膨胀立场 bGvALz'  
apparent deficit 表面赤字 cPxA R]'U  
apparent financial solvency 表面偿债能力 `/'Hq9$F<"  
apparent partner 表面合伙人 zA&lJD$0  
application for personal assessment 个人入息课税申请书 xD;5z`A3  
application of fund 资金应用 ;/W;M> ^  
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 }Lx?RU+@=  
appointed actuary 委任精算师 f~u]fpkz  
appointed auditor 委任核数师；委任审计师 3y%B&W,sm  
appointed trustee 委任的受托人 WlF"[mU-  
appointer 委任人 w<*tbq  
apportioned pro rata 按比例分摊 [ds:LQq)/  
apportionment 分配；分摊 (z0S5#g ,x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Vt:]D?\3  
apportionment formula 分摊方程式 adh=Kp e!w  
apportionment of estate duty 遗产税的分摊 VpJ/M(UD-  
appraisal 估价；评估 /a%5!)NE%  
appreciable growth 可观增长 [0D( PV(n  
appreciable impact 显着影响 D L_{q6ZK  
appreciable increase 可观增长 &inu mc  
appreciation 增值；升值 +Eh1>m  
appreciation against other currencies 相对其他货币升值 #J]u3*Tn|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]l>)Di#*o  
appreciation tax 增值税 MJJy mi'b  
appropriation 拨款；拨用；拨付 T^8t<S@`  
appropriation account 拨款帐目 ^zHBDRsb2F  
Appropriation Bill 拨款法案 =yiR
B?  
appropriation-in-aid system 补助拨款办法 D;
It0"  
approved assets 核准资产 'H2TwSbIXI  
approved basket stock 认可一篮子证券 mxhO:.l  
approved budget 核准预算 #CoJ S[t  
approved charitable donation 认可慈善捐款 P=eVp(/x  
approved charitable institution 认可慈善机构 FFl[[(`%D  
approved currency 核准货币；认可货币 o+SD(KVn-  
approved estimates 核准预算 5 fjeBfy  
approved estimates of expenditure 核准开支预算 kC"<4U  
approved overseas insurer 核准海外保险人 l;: L0(('  
approved overseas trust company 核准海外信托公司 D0tmNV@  
approved pooled investment fund 核准汇集投资基金 T 9\wkb.  
approved provident fund scheme 认可公积金计划 IpmblC4  
approved provision 核准拨款 V<AT"vU[  
approved redeemable share 核准可赎回股份 _niXl&C  
approved regional stock 认可地区性证券 |jV>  
approved retirement scheme 认可退休金计划 A^_BK(EY  
approved subordinated loan 核准附属贷款 "W;GvI  
arbitrage 套戥；套汇；套利 &IM;Yl  
arbitrageur 套戥者；套汇者 nnX,_5s  
arbitrary amount 临时款项 rG1l:Z)  
arrangement 措施；安排；协定 *,~d!Fc  
arrears 欠款 v'7,(.E  
arrears of pay 欠付薪酬 "o/:LCE  
arrears of revenue 逾期未收税款；逾期未收的帐项 4 mJ4)  
articles of association 组织章程；组织细则；组织章程细则 bR6.Xdt.n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Yjv}@i"  
ascertainment of profit 确定利润 R+FBCVU&TJ  
"Asia Clear" “亚洲结算系统”