[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 Y"J' 'K  
allotment notice 股份配售通知；配股通知 KI&+Zw4VL  
allotment of shares 股份分配 .Y!]{c  
allowable 可获宽免；免税的 Kgev*xg  
allowable business loss 可扣除的营业亏损 d N'2;X  
allowable expenses 可扣税的支出 iDp'M`(6h  
allowance 免税额；津贴；备抵；准备金 d8l T+MS=  
allowance for debts 债项的免税额 @lvvI<U  
allowance for depreciation by wear and tear 耗损折旧免税额 a "*DJ&  
allowance for funeral expenses 殡殓费的免税额 7RW5U'B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,khB*h14;h  
allowance for repairs and outgoings 修葺及支出方面的免税额 R%7* )3$&r  
allowance to debtor 给债务人的津贴 mI5BJ  
alteration of capital 资本更改 vFuf{ @P  
alternate trustee 候补受托人 alu3CE  
amalgamation 合并 ')]K&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3q +C8_:  
ambit of charges 征税范围；收费范围 $$my,:nH  
amended valuation 经修订的估值 b|7c]l  
American Commodities Exchange 美国商品交易所 ySC;;k
'  
American Express Bank Limited 美国运通银行 frB~ajXK  
American Stock Exchange 美国证券交易所 cWG>w6FI  
amortization 摊销 .9r+LA{  
amount due from banks 存放银行同业的款项 n/ ]<Bc?  
amount due from banks abroad 存放海外银行同业的款项 or2BG&W  
amount due from holding companies 控股公司欠款 3]Jl\<0  
amount due from local banks 存放本港银行同业的款项 t^N 92$|  
amount due to banks 银行同业的存款 Ln~Z_!  
amount due to banks abroad 海外银行同业的存款 Snm m(.  
amount due to holding companies 控股公司存款 $F> #1:=v<  
amount due to local banks 本港银行同业的存款 z@W
uKRsi  
amount due to outport banks 外埠银行同业的存款 6g\SJO-;N  
amount for note issue 发行纸币的款额 C?IvXPlV  
amount of bond 担保契据的款额 Grot3a  
amount of consideration 代价款额 `$V 7AqX(  
amount of contribution 供款数额 .m',*s<CMQ  
amount of indebtedness 负债款额 (?luV#{5  
amount of principal of the loan 贷款本金额 lHg& |S&J  
amount of rates chargeable 应征差饷数额 rU
^?Z  
amount of share capital 股本额 kVu8/*Q  
amount of sums assured 承保款额 W*D]?hXU;  
amount of variation 变动幅度 ^;o n  
amount of vote 拨款数额 n%N |?!rB  
amount payable 应付款额 }d<x
bL!#  
amount receivable 应收款额 h( lkC[a&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "S#}iYp  
analysis 分析 [=Qv?am  
ancillary risk 附属风险 B.:DW3  
annual account 周年帐目；周年帐目报表；年度决算；年结 l# -4}95  
annual accounting date 年结日期 |$$gj[+^  
annual allowance 每年免税额；年积金；年度津贴；年津 3Zy$NsY3  
annual balance 年度余额 !rmXeN]-r  
annual disposable income 每年可动用收入 sY @S  
annual estimates 周年预算 ,k% \f]a  
annual fee 年费 =P* YwLb  
annual general meeting 周年大会 uU_0t;oR3  
annual growth rate 年增率；每年增长率 Z_%9LxZlyj  
annual long-term supplement 长期个案每年补助金 +kh#J
q.  
annual pensionable emolument 可供计算退休金的年薪 HiTn5XNf  
annual report 年报 #;4afj:2g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hXxgK i%  
annual return 周年报表；周年申报表；每年报税表格 Vfm (K  
Annual Return Rules 《周年报表规则》 ^F5Q(A  
annual review of consumer prices 每年消费物价回顾 4Ji6B)B  
annual roll-forward basis 逐年延展方式 /^#8z(@B  
annual salary 年薪 k]J!E-yI8  
annual statement 年度报表；年度决算表 DA> _9o/l  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 aD 33! :y  
annuitant 年金受益人 R-lB.9e#M  
annuity 年金 ZS\jbii8  
annuity contract 年金合约 f 7g?{M  
annuity on human life 人寿年金 MS`wd  
antecedent debt 先前的债项 U g'y  
ante-dated cheque 倒填日期支票 VBHDI{HzRv  
anticipated expenditure 预期开支 A6?+$ Hr  
anticipated net profit 预期纯利 "O`{QVg:  
anticipated revenue 预期收入 Vl91I+Ev  
anti-inflation measure 反通货膨胀措施 <r[5 S5y  
anti-inflationary stance 反通货膨胀立场 6fP"I_c  
apparent deficit 表面赤字 {J`]6ba  
apparent financial solvency 表面偿债能力 YMlnC7?_/  
apparent partner 表面合伙人 b<]--\  
application for personal assessment 个人入息课税申请书 jzRfD3_s  
application of fund 资金应用 Y}G9(Ci&  
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 HM'P<<  
appointed actuary 委任精算师 y)`f$Hl@1  
appointed auditor 委任核数师；委任审计师 <"Ox)XG3]W  
appointed trustee 委任的受托人 eB]cPo4gW  
appointer 委任人 O<A$,<67  
apportioned pro rata 按比例分摊 =Gka;,n  
apportionment 分配；分摊 2WKYf0t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *aE/\b  
apportionment formula 分摊方程式 7d44i  
apportionment of estate duty 遗产税的分摊 SGuR
-$U`)  
appraisal 估价；评估 ^lF'
KW$  
appreciable growth 可观增长 \S]"nHX  
appreciable impact 显着影响 qs96($  
appreciable increase 可观增长 U"Gg ,  
appreciation 增值；升值 O'<5PwhG  
appreciation against other currencies 相对其他货币升值 xY3 KKje  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6qCRM*V  
appreciation tax 增值税 'N-nFc^  
appropriation 拨款；拨用；拨付 7~gIOu  
appropriation account 拨款帐目 xJ/<G$LNJ0  
Appropriation Bill 拨款法案 x.=Np\#\G-  
appropriation-in-aid system 补助拨款办法 @O&<_&  
approved assets 核准资产 jRk" #:  
approved basket stock 认可一篮子证券 ; O6Ez-"  
approved budget 核准预算 yvPcD5s5  
approved charitable donation 认可慈善捐款 Ts+S>$  
approved charitable institution 认可慈善机构 ,BUDo9h  
approved currency 核准货币；认可货币 X:aLed_{f  
approved estimates 核准预算 cqP)1V]  
approved estimates of expenditure 核准开支预算 Q]Kc<[E  
approved overseas insurer 核准海外保险人 !=C74$TH  
approved overseas trust company 核准海外信托公司 .7h:/d Y:  
approved pooled investment fund 核准汇集投资基金 utH,pGs C.  
approved provident fund scheme 认可公积金计划 15o<'4|=Lm  
approved provision 核准拨款 ("G _{tVU  
approved redeemable share 核准可赎回股份 xJ2DkZ  
approved regional stock 认可地区性证券 W@X/Z8.(  
approved retirement scheme 认可退休金计划 /| nZ)?  
approved subordinated loan 核准附属贷款 COV8=E~  
arbitrage 套戥；套汇；套利 G
Fq,Ca~  
arbitrageur 套戥者；套汇者 /(iq^  
arbitrary amount 临时款项 'U9l   
arrangement 措施；安排；协定 =/ b2e\  
arrears 欠款 y:C=Ni&,"  
arrears of pay 欠付薪酬 E %A] 8y7  
arrears of revenue 逾期未收税款；逾期未收的帐项 >I9w|zFA  
articles of association 组织章程；组织细则；组织章程细则 x#_\b-   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 x]e&G!|  
ascertainment of profit 确定利润 *wSz2o),  
"Asia Clear" “亚洲结算系统”