[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 =+?OsH v  
allotment notice 股份配售通知；配股通知 &Qj1uf92.  
allotment of shares 股份分配 {[/A?AV;F  
allowable 可获宽免；免税的 yA*U^:%  
allowable business loss 可扣除的营业亏损 sredL#]BA  
allowable expenses 可扣税的支出 @ZJ}lED3  
allowance 免税额；津贴；备抵；准备金 Btr>ek  
allowance for debts 债项的免税额 [h&s<<# D  
allowance for depreciation by wear and tear 耗损折旧免税额 PA*k|  
allowance for funeral expenses 殡殓费的免税额  t;PG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ./.aLTh  
allowance for repairs and outgoings 修葺及支出方面的免税额 5{iNR4sq  
allowance to debtor 给债务人的津贴 Z-_Xt^N  
alteration of capital 资本更改 ieWXr4@:  
alternate trustee 候补受托人 V!yBH<X  
amalgamation 合并 l t]&o0>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S1~K.<B  
ambit of charges 征税范围；收费范围 cH:&S=>h  
amended valuation 经修订的估值 -`z%<)!Y  
American Commodities Exchange 美国商品交易所 ]mNsG0r6  
American Express Bank Limited 美国运通银行 #4"eQ*.*"  
American Stock Exchange 美国证券交易所 
*:un+k  
amortization 摊销 31#jLWY'0  
amount due from banks 存放银行同业的款项 TXV^f*  
amount due from banks abroad 存放海外银行同业的款项 nUX3a'R  
amount due from holding companies 控股公司欠款 ci:|x =  
amount due from local banks 存放本港银行同业的款项 (n2_H ePE  
amount due to banks 银行同业的存款 vpdPW%B  
amount due to banks abroad 海外银行同业的存款 #D?w,<_8,  
amount due to holding companies 控股公司存款 BNb_i H  
amount due to local banks 本港银行同业的存款 |f1^&97=+  
amount due to outport banks 外埠银行同业的存款 c(b`eUOO  
amount for note issue 发行纸币的款额 9jx>&MnWs  
amount of bond 担保契据的款额 7i02M~*uS  
amount of consideration 代价款额 8I#^qr5  
amount of contribution 供款数额 X_bB6A6  
amount of indebtedness 负债款额 KyP@ hhj  
amount of principal of the loan 贷款本金额 vflC{,{=k>  
amount of rates chargeable 应征差饷数额 KjF8T7%  
amount of share capital 股本额 >dw 0@T&p  
amount of sums assured 承保款额 aC Iz(3^  
amount of variation 变动幅度 U#w0E G  
amount of vote 拨款数额 *u,xBC2C  
amount payable 应付款额 i&%dwqp  
amount receivable 应收款额 0(Z:QqpU$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /P46k4M1U  
analysis 分析 C8)s6  
ancillary risk 附属风险 3i4m!g5Z?  
annual account 周年帐目；周年帐目报表；年度决算；年结 4k<U5J  
annual accounting date 年结日期 d|~'#:y@  
annual allowance 每年免税额；年积金；年度津贴；年津 on5\rY<I:@  
annual balance 年度余额 2\|sXC  
annual disposable income 每年可动用收入 gQu!(7WLI  
annual estimates 周年预算 [ z/G  
annual fee 年费 `qCL&(`%  
annual general meeting 周年大会 "fSaM&@[B  
annual growth rate 年增率；每年增长率 Q.V@Sawe5  
annual long-term supplement 长期个案每年补助金 Q[H4l({E  
annual pensionable emolument 可供计算退休金的年薪 u%1JdEWZd  
annual report 年报 OS>%pgv  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u$ o19n  
annual return 周年报表；周年申报表；每年报税表格 --c)!Vxzx  
Annual Return Rules 《周年报表规则》 T
-7(3#&  
annual review of consumer prices 每年消费物价回顾 ma
QxU(  
annual roll-forward basis 逐年延展方式 [ws;|nh  
annual salary 年薪 Y-+Kf5_[  
annual statement 年度报表；年度决算表 A5 4u}  
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 4W E)2vkS  
annuitant 年金受益人 ZdPqU\G^q  
annuity 年金 $`vXI %|.  
annuity contract 年金合约 oz|+{b}%  
annuity on human life 人寿年金 @ IDY7x27  
antecedent debt 先前的债项 /1.Z=@7  
ante-dated cheque 倒填日期支票 Y=<zR9f`  
anticipated expenditure 预期开支 [
x`),3qD  
anticipated net profit 预期纯利 V;)+v#4{  
anticipated revenue 预期收入
_o+OkvhU  
anti-inflation measure 反通货膨胀措施 B(eiRr3  
anti-inflationary stance 反通货膨胀立场 =dQF}-{!  
apparent deficit 表面赤字 B7[#z{8'#  
apparent financial solvency 表面偿债能力 A5%Now;.cf  
apparent partner 表面合伙人 Su +<mW  
application for personal assessment 个人入息课税申请书 od,,2pwK+  
application of fund 资金应用 qkC{IBN92  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 P~x4h{~Gd  
appointed actuary 委任精算师 x1Gc|K/-  
appointed auditor 委任核数师；委任审计师 !kh:zTP  
appointed trustee 委任的受托人 WigTNg4  
appointer 委任人 9>&p:+D  
apportioned pro rata 按比例分摊 wsAb8 U C_  
apportionment 分配；分摊 c3<H272\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W!=ur,F+  
apportionment formula 分摊方程式 fti0Tz'  
apportionment of estate duty 遗产税的分摊 i_`Po%   
appraisal 估价；评估 r9D 68*H  
appreciable growth 可观增长 SF ^$p$mC  
appreciable impact 显着影响 @|OGxQo
C  
appreciable increase 可观增长 K>\v<!%a  
appreciation 增值；升值 j!0-3Y Kv  
appreciation against other currencies 相对其他货币升值 $t5>1G1j7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *8u<?~9F  
appreciation tax 增值税 +I:/8,&-x  
appropriation 拨款；拨用；拨付 lD# yXLaC\  
appropriation account 拨款帐目 EVLDP\w{  
Appropriation Bill 拨款法案 kaECjZ_&+  
appropriation-in-aid system 补助拨款办法 G#E8xA"{/  
approved assets 核准资产 QMDkkNK  
approved basket stock 认可一篮子证券 4>B= k  
approved budget 核准预算 1n.F`%YG  
approved charitable donation 认可慈善捐款 ^0
I"  
approved charitable institution 认可慈善机构 g]?>6 %#rA  
approved currency 核准货币；认可货币 -y$<fu9 e  
approved estimates 核准预算 ys7Tq+  
approved estimates of expenditure 核准开支预算 2@N-#x'  
approved overseas insurer 核准海外保险人 c2Y\bKeN  
approved overseas trust company 核准海外信托公司 nVP|
{M  
approved pooled investment fund 核准汇集投资基金 9sv#TT5V  
approved provident fund scheme 认可公积金计划 3?!c<^"e  
approved provision 核准拨款 D_`~$QB`,  
approved redeemable share 核准可赎回股份 i0?/\@gd  
approved regional stock 认可地区性证券 8ddBQfCY  
approved retirement scheme 认可退休金计划 }p8iq  
approved subordinated loan 核准附属贷款 ;1r|Bx
<5  
arbitrage 套戥；套汇；套利 mMCd  
arbitrageur 套戥者；套汇者 {t]8#[lo  
arbitrary amount 临时款项 &C?4'e  
arrangement 措施；安排；协定 ^7*zi_Q  
arrears 欠款 Tj6Czq=*%T  
arrears of pay 欠付薪酬 F"' (i  
arrears of revenue 逾期未收税款；逾期未收的帐项 DW)81*~g  
articles of association 组织章程；组织细则；组织章程细则 C_h$$G{S(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G) 37?A )  
ascertainment of profit 确定利润 ? Z2`f6;W4  
"Asia Clear" “亚洲结算系统”