[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 V 7~9z\lW  
allotment notice 股份配售通知；配股通知 A#q.)8  
allotment of shares 股份分配 D3g5#.$,}>  
allowable 可获宽免；免税的 jm&[8 ApW  
allowable business loss 可扣除的营业亏损 x^[0UA]S9  
allowable expenses 可扣税的支出 r4FSQ$[9w  
allowance 免税额；津贴；备抵；准备金 a>#$&&oQ0  
allowance for debts 债项的免税额 Ro$*bN6p  
allowance for depreciation by wear and tear 耗损折旧免税额 BHz_1+d  
allowance for funeral expenses 殡殓费的免税额 s!gVY!0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;X;x.pi  
allowance for repairs and outgoings 修葺及支出方面的免税额 e"EGqn&!  
allowance to debtor 给债务人的津贴 8$JJI({bH  
alteration of capital 资本更改 RF<f  
alternate trustee 候补受托人 4Z{R36 {  
amalgamation 合并 Pj56,qd>s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Vx[Q=raS  
ambit of charges 征税范围；收费范围 M4?>x[Pw  
amended valuation 经修订的估值 :O,,fJ<x.O  
American Commodities Exchange 美国商品交易所 #
WDpiV7B  
American Express Bank Limited 美国运通银行 B[&l<*O-y  
American Stock Exchange 美国证券交易所 `mZ1!I-T  
amortization 摊销 -H\j-k  
amount due from banks 存放银行同业的款项 ?o]
NV  
amount due from banks abroad 存放海外银行同业的款项 0:`YY8j1k  
amount due from holding companies 控股公司欠款 !f!YMpN  
amount due from local banks 存放本港银行同业的款项 !eb{#9S*  
amount due to banks 银行同业的存款 IO?a.L:6U  
amount due to banks abroad 海外银行同业的存款 P-^-~/>n  
amount due to holding companies 控股公司存款 e=j
tF"&  
amount due to local banks 本港银行同业的存款 b<r*EY  
amount due to outport banks 外埠银行同业的存款 =RWY0|f  
amount for note issue 发行纸币的款额 e7
Gb7c~  
amount of bond 担保契据的款额 3M^`6W[;  
amount of consideration 代价款额 jtpk5 fJB  
amount of contribution 供款数额 _Co v>6_i  
amount of indebtedness 负债款额 |j8#n`'  
amount of principal of the loan 贷款本金额 %0815 5M  
amount of rates chargeable 应征差饷数额 G'HLnx}Yi  
amount of share capital 股本额 `N7erM  
amount of sums assured 承保款额 Zia6m[^Q  
amount of variation 变动幅度 7 oYD;li$k  
amount of vote 拨款数额 +K=RMqM-8  
amount payable 应付款额 3!?QQT,!)  
amount receivable 应收款额 e \kR/<L
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !"08TCc<  
analysis 分析 =AHV{V~  
ancillary risk 附属风险 T sJ71  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?q'r9Ehe  
annual accounting date 年结日期 4^6Oh#p0
 
annual allowance 每年免税额；年积金；年度津贴；年津 b?9'-hK<  
annual balance 年度余额 La^Zr,T!  
annual disposable income 每年可动用收入 ~Ty6
] A  
annual estimates 周年预算 h^K>(x  
annual fee 年费 !P6y_Frpe  
annual general meeting 周年大会 m1p%,  
annual growth rate 年增率；每年增长率 cwUor}<|  
annual long-term supplement 长期个案每年补助金 ,b+Hy`t  
annual pensionable emolument 可供计算退休金的年薪 .lcgM  
annual report 年报 ;ov}%t>UD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ki)hr%UFw  
annual return 周年报表；周年申报表；每年报税表格 giN(wPgYP  
Annual Return Rules 《周年报表规则》 @[rlwwG,  
annual review of consumer prices 每年消费物价回顾 wz
'in  
annual roll-forward basis 逐年延展方式 R?*-ZI[>w  
annual salary 年薪 Qbj:^{`>(  
annual statement 年度报表；年度决算表 m]\d9%-AT&  
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 =gB{(   
annuitant 年金受益人 5_L43-  
annuity 年金 r2Q) Q  
annuity contract 年金合约 J=DD/Gp  
annuity on human life 人寿年金 tki
x@Q!;\  
antecedent debt 先前的债项 A<g5:\3  
ante-dated cheque 倒填日期支票 <DdzDbgax  
anticipated expenditure 预期开支 E~Y%x/oX  
anticipated net profit 预期纯利 stCFLYox  
anticipated revenue 预期收入 Yr:$)ap  
anti-inflation measure 反通货膨胀措施 ui^v.YCMI  
anti-inflationary stance 反通货膨胀立场 kZ 9n@($B  
apparent deficit 表面赤字 5YiBw|Z7 "  
apparent financial solvency 表面偿债能力 a@gm r%C  
apparent partner 表面合伙人 `udZ =S"/L  
application for personal assessment 个人入息课税申请书 D_cd l^  
application of fund 资金应用 @]{:juD~  
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 VzFzVeJ  
appointed actuary 委任精算师 xm<sH!,j  
appointed auditor 委任核数师；委任审计师 RQ51xTOL4]  
appointed trustee 委任的受托人 rg+3pX\{  
appointer 委任人 TGPHjSZ1  
apportioned pro rata 按比例分摊 *WXqN!:  
apportionment 分配；分摊 Yf^/YLLS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '#8;b U  
apportionment formula 分摊方程式 hB*3Py27L  
apportionment of estate duty 遗产税的分摊 3nkO+qQ  
appraisal 估价；评估 [k6,!e[/uG  
appreciable growth 可观增长 +Sdki::  
appreciable impact 显着影响 :20k6)  
appreciable increase 可观增长 < 'qtqUL\  
appreciation 增值；升值 V-9z{  
appreciation against other currencies 相对其他货币升值 mc5$-}1V,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X<$8'/p r  
appreciation tax 增值税 %O&C\{J  
appropriation 拨款；拨用；拨付 |a[ :L  
appropriation account 拨款帐目 x1 *@PiO,.  
Appropriation Bill 拨款法案 K,GX5c5  
appropriation-in-aid system 补助拨款办法 8 K>Ejr  
approved assets 核准资产 m-!z(vcn  
approved basket stock 认可一篮子证券 ! ' @  
approved budget 核准预算 T]J#>LBd  
approved charitable donation 认可慈善捐款 S{ !m})1?  
approved charitable institution 认可慈善机构 ;]h:63S  
approved currency 核准货币；认可货币 z15QFVm  
approved estimates 核准预算 g|l|)T.s  
approved estimates of expenditure 核准开支预算 d
"vd_}P~  
approved overseas insurer 核准海外保险人 gbRdng7(}  
approved overseas trust company 核准海外信托公司 6MRS0{  
approved pooled investment fund 核准汇集投资基金 A&fh0E (t  
approved provident fund scheme 认可公积金计划 cYEe`?*  
approved provision 核准拨款 #8jH_bi  
approved redeemable share 核准可赎回股份  =!Y{Mz  
approved regional stock 认可地区性证券 TDQh^Wo  
approved retirement scheme 认可退休金计划 C!" .[3  
approved subordinated loan 核准附属贷款 0CO6-&F9n  
arbitrage 套戥；套汇；套利 ui6B  
arbitrageur 套戥者；套汇者 cM'5m  
arbitrary amount 临时款项 0#K B.2AP  
arrangement 措施；安排；协定 9^c"HyR  
arrears 欠款 &gR)bNIC_=  
arrears of pay 欠付薪酬 w]0jq U6  
arrears of revenue 逾期未收税款；逾期未收的帐项 %z0@4Gq  
articles of association 组织章程；组织细则；组织章程细则 + nslS:(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0Z{(,GU  
ascertainment of profit 确定利润 }t #Hq  
"Asia Clear" “亚洲结算系统”