[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 FS7@6I2Ts  
allotment notice 股份配售通知；配股通知 WnL7 A:sZ  
allotment of shares 股份分配 N ^%7  
allowable 可获宽免；免税的 B;c2gu  
allowable business loss 可扣除的营业亏损 1`)e}
p&  
allowable expenses 可扣税的支出 ][1 iKT  
allowance 免税额；津贴；备抵；准备金 Z!2%{HQ=q  
allowance for debts 债项的免税额 @ ('/NjTZ  
allowance for depreciation by wear and tear 耗损折旧免税额 Z iaHLpk  
allowance for funeral expenses 殡殓费的免税额 x`J
hNAO>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "g:1br?X,9  
allowance for repairs and outgoings 修葺及支出方面的免税额 5 DmW5w'p  
allowance to debtor 给债务人的津贴 >o )v  
alteration of capital 资本更改 >*Ctp +X@  
alternate trustee 候补受托人 ~TYpq;rq  
amalgamation 合并 )<[) 7`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A8T8+M:  
ambit of charges 征税范围；收费范围 \^x`GsVy  
amended valuation 经修订的估值 D|D)782  
American Commodities Exchange 美国商品交易所 S,
vh  
American Express Bank Limited 美国运通银行 odhcU5  
American Stock Exchange 美国证券交易所 *u]aWx  
amortization 摊销 `&URd&ouJD  
amount due from banks 存放银行同业的款项 ^=[b] *V  
amount due from banks abroad 存放海外银行同业的款项 'f-8P  
amount due from holding companies 控股公司欠款 8 t`lRWJ  
amount due from local banks 存放本港银行同业的款项 \k
.W F|~  
amount due to banks 银行同业的存款 QE+HL8c^s  
amount due to banks abroad 海外银行同业的存款 SaFNPnk=  
amount due to holding companies 控股公司存款 v@Qf
xV2  
amount due to local banks 本港银行同业的存款 `l0"4[?  
amount due to outport banks 外埠银行同业的存款 |vtj0,[  
amount for note issue 发行纸币的款额 (D2N_l(`<  
amount of bond 担保契据的款额 =X
FyEt  
amount of consideration 代价款额 *;[g Ga~  
amount of contribution 供款数额 s y>}2orj~  
amount of indebtedness 负债款额 S
#*aB2ZS  
amount of principal of the loan 贷款本金额 '+v[z=.8]  
amount of rates chargeable 应征差饷数额 SAhk`_  
amount of share capital 股本额 e#!p6+#"  
amount of sums assured 承保款额 -+y3~^EYm,  
amount of variation 变动幅度 ){4!  
amount of vote 拨款数额 rIeOli:<  
amount payable 应付款额 o u=33}uO  
amount receivable 应收款额 a/xnf<(H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ''H;/&nDX  
analysis 分析 { t@7r  
ancillary risk 附属风险 B7(bNr  
annual account 周年帐目；周年帐目报表；年度决算；年结 KJ cuZ."wX  
annual accounting date 年结日期 }#2I/
dn  
annual allowance 每年免税额；年积金；年度津贴；年津 w^MiyX  
annual balance 年度余额 Xa$-Sx  
annual disposable income 每年可动用收入 v]y=+* A  
annual estimates 周年预算 oAgU rl;R  
annual fee 年费 7)*q@  
annual general meeting 周年大会 )yUSuK(Vu  
annual growth rate 年增率；每年增长率 h-6x! 6pm  
annual long-term supplement 长期个案每年补助金 +LF`ZXe8l  
annual pensionable emolument 可供计算退休金的年薪 LoW}!,|  
annual report 年报 LerRrN}~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Bdm05}c@u  
annual return 周年报表；周年申报表；每年报税表格 ]h'*L`   
Annual Return Rules 《周年报表规则》 BG/RNem  
annual review of consumer prices 每年消费物价回顾 #6@4c5{2=4  
annual roll-forward basis 逐年延展方式 3&zcdwPj  
annual salary 年薪 y.gjs<y  
annual statement 年度报表；年度决算表 <OTx79m  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~z'Y(qG  
annuitant 年金受益人 qVE<voB8  
annuity 年金 %ZX3:2  
annuity contract 年金合约 dH)\zCt  
annuity on human life 人寿年金 ")9jt
^  
antecedent debt 先前的债项 6*:U1{Gl)  
ante-dated cheque 倒填日期支票 FiKGB\_]  
anticipated expenditure 预期开支 Bz? (?fyd  
anticipated net profit 预期纯利 U% OlYP$g  
anticipated revenue 预期收入 lsU`~3nr  
anti-inflation measure 反通货膨胀措施 h059DiH  
anti-inflationary stance 反通货膨胀立场 %[on.Q'1]2  
apparent deficit 表面赤字 x#fv<Cj4  
apparent financial solvency 表面偿债能力 D!mx&O9  
apparent partner 表面合伙人 i jmGk:L(  
application for personal assessment 个人入息课税申请书 !-4VGt&c,  
application of fund 资金应用 o\X|\nUk  
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 d 9]zB-A  
appointed actuary 委任精算师 {T3~js   
appointed auditor 委任核数师；委任审计师 *2 ~"%"C  
appointed trustee 委任的受托人 d(C5i8d  
appointer 委任人 ' ^(qlCI  
apportioned pro rata 按比例分摊 hfpis==  
apportionment 分配；分摊 W4=A .2[q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bycnh  
apportionment formula 分摊方程式 !:a^f2^=  
apportionment of estate duty 遗产税的分摊 i4mP*RwC  
appraisal 估价；评估 ;Q
idf}:  
appreciable growth 可观增长 =l>=]O~h  
appreciable impact 显着影响 36}&{A  
appreciable increase 可观增长 c9Q_Qr0'  
appreciation 增值；升值 ])?
[9c  
appreciation against other currencies 相对其他货币升值 r-,u)zf"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \pXo~;E
\  
appreciation tax 增值税 c"P:p%\m&u  
appropriation 拨款；拨用；拨付 \lK `  
appropriation account 拨款帐目 !UHX?<3r  
Appropriation Bill 拨款法案 _gQ_ixu  
appropriation-in-aid system 补助拨款办法 &3:<WU:U  
approved assets 核准资产 p MR4]G  
approved basket stock 认可一篮子证券 G4uA&"OE  
approved budget 核准预算 .\8LL,zT  
approved charitable donation 认可慈善捐款 5Q,j+  
approved charitable institution 认可慈善机构 r ?z}TtDp  
approved currency 核准货币；认可货币 '`j MNKn\  
approved estimates 核准预算 I2z6iT
4nB  
approved estimates of expenditure 核准开支预算 &U\//  
approved overseas insurer 核准海外保险人 7V&ly{</  
approved overseas trust company 核准海外信托公司 -_bDbYL  
approved pooled investment fund 核准汇集投资基金 rq:sy=;  
approved provident fund scheme 认可公积金计划 68~5Dx  
approved provision 核准拨款 NG: f>R  
approved redeemable share 核准可赎回股份 U5[r&Y D  
approved regional stock 认可地区性证券 h$p}/A  
approved retirement scheme 认可退休金计划 AI-ZZ6lzR  
approved subordinated loan 核准附属贷款 l7U<]i GL  
arbitrage 套戥；套汇；套利 I>lblI$ 7  
arbitrageur 套戥者；套汇者 _o==  
arbitrary amount 临时款项 =]o2{d  
arrangement 措施；安排；协定 G6s3\de#U  
arrears 欠款 <DhuY/o  
arrears of pay 欠付薪酬 cCcJOhk|d  
arrears of revenue 逾期未收税款；逾期未收的帐项 K4b2)8  
articles of association 组织章程；组织细则；组织章程细则 8F/zrPG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \_7'f  
ascertainment of profit 确定利润 'N`x@(  
"Asia Clear" “亚洲结算系统”