[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 k=4N(i/s  
allotment notice 股份配售通知；配股通知 *5 |)-E  
allotment of shares 股份分配 0q.Ujm=,z  
allowable 可获宽免；免税的 _9tK[/h  
allowable business loss 可扣除的营业亏损 %YSpCI  
allowable expenses 可扣税的支出 gzBy?r> r  
allowance 免税额；津贴；备抵；准备金 fbWFLSm;  
allowance for debts 债项的免税额 '\Jj8oJQj  
allowance for depreciation by wear and tear 耗损折旧免税额 . Q@S #d  
allowance for funeral expenses 殡殓费的免税额 s7g(3<(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ysmNio  
allowance for repairs and outgoings 修葺及支出方面的免税额 HS{(v;  
allowance to debtor 给债务人的津贴 S!Omy:=;i  
alteration of capital 资本更改 2-=\~<)  
alternate trustee 候补受托人 hX`hs-*qM  
amalgamation 合并 d)@<W1;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u5 {JQO  
ambit of charges 征税范围；收费范围 |}{B1A  
amended valuation 经修订的估值 aO@7O*  
American Commodities Exchange 美国商品交易所 GuGOePV  
American Express Bank Limited 美国运通银行 Eo\UAc  
American Stock Exchange 美国证券交易所 Ma'_e=+A  
amortization 摊销 V$"ujRp  
amount due from banks 存放银行同业的款项
0{[m%eSK'  
amount due from banks abroad 存放海外银行同业的款项 Z4A!U~  
amount due from holding companies 控股公司欠款 U~} U\_  
amount due from local banks 存放本港银行同业的款项 ~XyW&@  
amount due to banks 银行同业的存款 pl
5P2&k  
amount due to banks abroad 海外银行同业的存款 -+7uy.@cS  
amount due to holding companies 控股公司存款 :(a]V"(&Eq  
amount due to local banks 本港银行同业的存款 L7= Q<D<  
amount due to outport banks 外埠银行同业的存款 !).}u,*'no  
amount for note issue 发行纸币的款额 'mH)d  
amount of bond 担保契据的款额 :Xn7Ha[f  
amount of consideration 代价款额 r'dr9"-{  
amount of contribution 供款数额 %]g n?`O  
amount of indebtedness 负债款额 H;U)b{  
amount of principal of the loan 贷款本金额 DUL4noq{  
amount of rates chargeable 应征差饷数额 HQUeWCN  
amount of share capital 股本额 z-@=+4~  
amount of sums assured 承保款额 %/c+`Wd/l$  
amount of variation 变动幅度 K,6b3kk  
amount of vote 拨款数额 y kW [B  
amount payable 应付款额 v~T7`   
amount receivable 应收款额 V7Z4T6j4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X=6 y_^  
analysis 分析 !e
Ao  
ancillary risk 附属风险 -pU|hSW*b  
annual account 周年帐目；周年帐目报表；年度决算；年结 P7 ]
z  
annual accounting date 年结日期 v?0r`<Mn  
annual allowance 每年免税额；年积金；年度津贴；年津 `C_jP|[e  
annual balance 年度余额 Tx1vL  
annual disposable income 每年可动用收入 e/*$^i+S  
annual estimates 周年预算 :LWn<,4F&  
annual fee 年费 E]J:~H'E r  
annual general meeting 周年大会 yMZHUd  
annual growth rate 年增率；每年增长率 PN$X N<  
annual long-term supplement 长期个案每年补助金 Cv>o.Bp|  
annual pensionable emolument 可供计算退休金的年薪 G/d4f?RU  
annual report 年报 BaO1/zk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :qR=>n=  
annual return 周年报表；周年申报表；每年报税表格 Wxkx,q?  
Annual Return Rules 《周年报表规则》 \XF}?*8  
annual review of consumer prices 每年消费物价回顾 cO\-  
annual roll-forward basis 逐年延展方式 k-E{d04-2  
annual salary 年薪 _TUk(Qe  
annual statement 年度报表；年度决算表 [k[u*5hP|F  
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 mv atUe  
annuitant 年金受益人 x $wd O  
annuity 年金 rZoj
Y}dWJ  
annuity contract 年金合约 R#n%cXc|  
annuity on human life 人寿年金 dl5=q\1=  
antecedent debt 先前的债项 `k;KBW  
ante-dated cheque 倒填日期支票 -/x W  
anticipated expenditure 预期开支 ,;<RW]r-P  
anticipated net profit 预期纯利 !ph" mf$-  
anticipated revenue 预期收入 <]Wlx`=/D  
anti-inflation measure 反通货膨胀措施 T"T;`y@(  
anti-inflationary stance 反通货膨胀立场 [EY`am8[  
apparent deficit 表面赤字 2$ !D* <  
apparent financial solvency 表面偿债能力 R0;efD  
apparent partner 表面合伙人 1^dJg8  
application for personal assessment 个人入息课税申请书 v)f7};"z   
application of fund 资金应用 /ahNnCtu?1  
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 G){g  
appointed actuary 委任精算师 <&pKc6+{  
appointed auditor 委任核数师；委任审计师 TwvAj#j  
appointed trustee 委任的受托人 451'>qS  
appointer 委任人 b@t5`Y-+K  
apportioned pro rata 按比例分摊 -fgC"2H  
apportionment 分配；分摊 _Mc>W0'5@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S'U@X  
apportionment formula 分摊方程式 V8-h%|$p3W  
apportionment of estate duty 遗产税的分摊 s$
DrR  
appraisal 估价；评估 z[ #Fog  
appreciable growth 可观增长 y^Vw`-e  
appreciable impact 显着影响 W3&tJ8*3  
appreciable increase 可观增长 1%J.WH6eQ  
appreciation 增值；升值 ~|Z'l%<Os  
appreciation against other currencies 相对其他货币升值 tZ2K$!/B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D);'pKl  
appreciation tax 增值税  T7$S_  
appropriation 拨款；拨用；拨付 @!Hr|k|  
appropriation account 拨款帐目 _7kM]">j  
Appropriation Bill 拨款法案 V%CUMH =U  
appropriation-in-aid system 补助拨款办法 Ybg-"w  
approved assets 核准资产 la$%H<,7  
approved basket stock 认可一篮子证券 7m9"8   
approved budget 核准预算 LS.r%:$mb  
approved charitable donation 认可慈善捐款 R^MiP|?ZH  
approved charitable institution 认可慈善机构 ;\y;  
approved currency 核准货币；认可货币 IeF keE  
approved estimates 核准预算 x.$1<w64t  
approved estimates of expenditure 核准开支预算 !asqr1/  
approved overseas insurer 核准海外保险人 ~^N]yb  
approved overseas trust company 核准海外信托公司 BRbV7&  
approved pooled investment fund 核准汇集投资基金 8 Op.eYe  
approved provident fund scheme 认可公积金计划 F9XT lA  
approved provision 核准拨款 b X)|MiWI  
approved redeemable share 核准可赎回股份 z,*:x4}F  
approved regional stock 认可地区性证券 y/_wx(2  
approved retirement scheme 认可退休金计划 MZ#T^Y  
approved subordinated loan 核准附属贷款 O.k\]'  
arbitrage 套戥；套汇；套利 !0
Q8iW:  
arbitrageur 套戥者；套汇者 ivrXwZ7jT  
arbitrary amount 临时款项 W"hcaa,&  
arrangement 措施；安排；协定 L>Jd7;=  
arrears 欠款 tSv0" L  
arrears of pay 欠付薪酬 3gfimD$_E  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;RN8\re  
articles of association 组织章程；组织细则；组织章程细则 =^h~!ovj:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \gccQig1CJ  
ascertainment of profit 确定利润 45}v^|Je\  
"Asia Clear" “亚洲结算系统”