[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 >\/H 2j  
allotment notice 股份配售通知；配股通知 e1EFZ,EcaO  
allotment of shares 股份分配 ek^=Z`  
allowable 可获宽免；免税的 ;j#(%U]Vp  
allowable business loss 可扣除的营业亏损 o`]o(OP  
allowable expenses 可扣税的支出 5)T=^"IHXi  
allowance 免税额；津贴；备抵；准备金 iut[?#f^  
allowance for debts 债项的免税额 z)Yk&;XC  
allowance for depreciation by wear and tear 耗损折旧免税额 %y{
f]m  
allowance for funeral expenses 殡殓费的免税额 BotGPk><c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hZ#ydI|  
allowance for repairs and outgoings 修葺及支出方面的免税额 #]~l]Eq  
allowance to debtor 给债务人的津贴 +5zLQ>]z  
alteration of capital 资本更改 tiTJ.uz6  
alternate trustee 候补受托人 M<AjtDF%  
amalgamation 合并 iq25|{1$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8Moe8X#3  
ambit of charges 征税范围；收费范围 aZk/\&=6  
amended valuation 经修订的估值 <;O-N=  
American Commodities Exchange 美国商品交易所 ~_!lx  
American Express Bank Limited 美国运通银行 )*b dG'}  
American Stock Exchange 美国证券交易所 o!\Q,  
amortization 摊销 a-A>A_.  
amount due from banks 存放银行同业的款项  c"pI+Q  
amount due from banks abroad 存放海外银行同业的款项 l@h|
os  
amount due from holding companies 控股公司欠款 M_:_(y>l  
amount due from local banks 存放本港银行同业的款项 xbN)
z  
amount due to banks 银行同业的存款 e(5:XHe  
amount due to banks abroad 海外银行同业的存款 ?)Psf/  
amount due to holding companies 控股公司存款 ?$ft3p}  
amount due to local banks 本港银行同业的存款 !mM`+XH  
amount due to outport banks 外埠银行同业的存款 jo7`DDb  
amount for note issue 发行纸币的款额 v>p UVM  
amount of bond 担保契据的款额 ^AI5SjOUx  
amount of consideration 代价款额 Xscm>.di  
amount of contribution 供款数额 ?yfw3s  
amount of indebtedness 负债款额 x)wlp{rLf  
amount of principal of the loan 贷款本金额 (O&R-5m  
amount of rates chargeable 应征差饷数额 s_/a1o  
amount of share capital 股本额 I3ZlKI  
amount of sums assured 承保款额 3@t&5UjwQ  
amount of variation 变动幅度 - L.U4x  
amount of vote 拨款数额 w$D&LA}(M  
amount payable 应付款额 _SW_I{fjr  
amount receivable 应收款额 lBYc(cr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'e/= ! "T  
analysis 分析 9AA_e ~y  
ancillary risk 附属风险 
w_>SxSS7  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z4"SKsJT/>  
annual accounting date 年结日期 1TOT}h5  
annual allowance 每年免税额；年积金；年度津贴；年津 ~6<'cun@x  
annual balance 年度余额 BE#s@-zR=p  
annual disposable income 每年可动用收入 aX)k(*|  
annual estimates 周年预算 +9tm9<
F8  
annual fee 年费 D
~(f7~c%  
annual general meeting 周年大会 J&B>"s,  
annual growth rate 年增率；每年增长率 ;Nd,K C0k  
annual long-term supplement 长期个案每年补助金 VssD  
annual pensionable emolument 可供计算退休金的年薪 2!}:h5  
annual report 年报 =SY`Xkj[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Wubvvm8U  
annual return 周年报表；周年申报表；每年报税表格 vFz#A/1  
Annual Return Rules 《周年报表规则》 }[$qn|  
annual review of consumer prices 每年消费物价回顾 cnm*&1EzV  
annual roll-forward basis 逐年延展方式 mmJ$+$JEk  
annual salary 年薪 |5;: 3K+
 
annual statement 年度报表；年度决算表 "f1`6cx6  
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 VJ8"Q  
annuitant 年金受益人 wa)E.(x  
annuity 年金 60iMfcT  
annuity contract 年金合约 q2pq~LI  
annuity on human life 人寿年金 vi4lmkyh^  
antecedent debt 先前的债项 )zKZ<;#y  
ante-dated cheque 倒填日期支票 gf&\)"  
anticipated expenditure 预期开支 ;RElG>#$  
anticipated net profit 预期纯利 7V="/0a  
anticipated revenue 预期收入 #},4m  
anti-inflation measure 反通货膨胀措施 mZ[tB/  
anti-inflationary stance 反通货膨胀立场 fH>I/%  
apparent deficit 表面赤字 Uyuvmt>  
apparent financial solvency 表面偿债能力 qgk-[zW#  
apparent partner 表面合伙人 [yEH!7  
application for personal assessment 个人入息课税申请书 03!!# 5iJ  
application of fund 资金应用 6>hW.aq}  
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:_3V rRZ  
appointed actuary 委任精算师 5, j&-{0W  
appointed auditor 委任核数师；委任审计师 GY3g`M   
appointed trustee 委任的受托人 Wf}x"*  
appointer 委任人 }OJ,<!v2pc  
apportioned pro rata 按比例分摊 IHrG!owf  
apportionment 分配；分摊 RyN}Gz/YN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d~>d\K%v  
apportionment formula 分摊方程式 1p|h\H  
apportionment of estate duty 遗产税的分摊 N!TC}#}l  
appraisal 估价；评估 v5/2-<6x  
appreciable growth 可观增长 x+%(z8wD  
appreciable impact 显着影响 Q &@~<!t  
appreciable increase 可观增长 : U Yn  
appreciation 增值；升值 z5UY0>+VdS  
appreciation against other currencies 相对其他货币升值 ?kF_C,k/>N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hE9UWa.Q>  
appreciation tax 增值税 JtB]EvpL}  
appropriation 拨款；拨用；拨付 G'dN_6ho3  
appropriation account 拨款帐目 zDD1EycH  
Appropriation Bill 拨款法案 Y~fa=
R{W  
appropriation-in-aid system 补助拨款办法 U.kTd
NSp  
approved assets 核准资产 v!~;QO  
approved basket stock 认可一篮子证券 
Ln4zy*v{  
approved budget 核准预算 ^(:Z*+X~>  
approved charitable donation 认可慈善捐款 ($vaj;  
approved charitable institution 认可慈善机构 9?6]Zag  
approved currency 核准货币；认可货币 KJLC2,  
approved estimates 核准预算 n;w&}g  
approved estimates of expenditure 核准开支预算 v<Ozr:lL  
approved overseas insurer 核准海外保险人 6%^9`|3  
approved overseas trust company 核准海外信托公司 /ll2lyS+  
approved pooled investment fund 核准汇集投资基金 DEFh&n  
approved provident fund scheme 认可公积金计划 rmq^P;
At  
approved provision 核准拨款 +
Y9n@`  
approved redeemable share 核准可赎回股份 !ot$Q  
approved regional stock 认可地区性证券 SR<*y

O  
approved retirement scheme 认可退休金计划 W3h{5\d!  
approved subordinated loan 核准附属贷款 _-mJI+^/  
arbitrage 套戥；套汇；套利 ?04$1n:  
arbitrageur 套戥者；套汇者 -IP
3I  
arbitrary amount 临时款项 /BaXWrd+  
arrangement 措施；安排；协定 c1 ~=   
arrears 欠款 %ylpn7I \6  
arrears of pay 欠付薪酬 ZQ_&HmgRy  
arrears of revenue 逾期未收税款；逾期未收的帐项 M6 MtE_E  
articles of association 组织章程；组织细则；组织章程细则 XVRtfo  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7k==?,LG3  
ascertainment of profit 确定利润 ~Bi{k'A9  
"Asia Clear" “亚洲结算系统”