[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 3Q=^&o0fl  
allotment notice 股份配售通知；配股通知 Zxa.x ?:?n  
allotment of shares 股份分配 LeKovt%  
allowable 可获宽免；免税的 "Ms;sdjg}&  
allowable business loss 可扣除的营业亏损 E}@C4pS  
allowable expenses 可扣税的支出 apvcWF%  
allowance 免税额；津贴；备抵；准备金 J|`0GDSn  
allowance for debts 债项的免税额 +yGQt3U  
allowance for depreciation by wear and tear 耗损折旧免税额 (}: s[cs  
allowance for funeral expenses 殡殓费的免税额 5E]t4"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |#oS7oV(  
allowance for repairs and outgoings 修葺及支出方面的免税额 {]0e=#hw  
allowance to debtor 给债务人的津贴 X8nos  
alteration of capital 资本更改 ;]{ee?Q^ld  
alternate trustee 候补受托人 _BczR:D*  
amalgamation 合并 T(b9b,ov)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EBj^4=b[  
ambit of charges 征税范围；收费范围 sV\_DP/l  
amended valuation 经修订的估值 }E'0vf/  
American Commodities Exchange 美国商品交易所 fab'\|Y   
American Express Bank Limited 美国运通银行 YR%iZ"`*+O  
American Stock Exchange 美国证券交易所 "6B7EH  
amortization 摊销 p3Sh%=HE'  
amount due from banks 存放银行同业的款项 h>N}M}8  
amount due from banks abroad 存放海外银行同业的款项 XzUGlrp:Y#  
amount due from holding companies 控股公司欠款 nhV"V`|d  
amount due from local banks 存放本港银行同业的款项 _P>YG<*"kQ  
amount due to banks 银行同业的存款 Y'v[2s  
amount due to banks abroad 海外银行同业的存款 nM,:f)z  
amount due to holding companies 控股公司存款 %op
BJ  
amount due to local banks 本港银行同业的存款 zM'eqo>!c>  
amount due to outport banks 外埠银行同业的存款 Q;M\fBQO}&  
amount for note issue 发行纸币的款额 i"8mrWb  
amount of bond 担保契据的款额 ?t#wK}d.  
amount of consideration 代价款额 nxLuzf4U5  
amount of contribution 供款数额 oMh$:jR$
 
amount of indebtedness 负债款额 ~+q1g[6  
amount of principal of the loan 贷款本金额 Sh n,JmR  
amount of rates chargeable 应征差饷数额 $.G 7Vt  
amount of share capital 股本额 / f%mY L  
amount of sums assured 承保款额 3EoCEPb#  
amount of variation 变动幅度 gQ1obT"|  
amount of vote 拨款数额 K,b M9>}  
amount payable 应付款额 YeH!v, >  
amount receivable 应收款额 >I5:@6 Z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 baxZ>KNi  
analysis 分析 }X(&QZ7i`  
ancillary risk 附属风险 Hbm 4oYN  
annual account 周年帐目；周年帐目报表；年度决算；年结 L@
}PW)#  
annual accounting date 年结日期 G7Nw}cVJ)  
annual allowance 每年免税额；年积金；年度津贴；年津 &w@]\7L,:  
annual balance 年度余额 +-9vrEB  
annual disposable income 每年可动用收入 R4?>C-;  
annual estimates 周年预算 0I}e>]:I  
annual fee 年费 FDHW'OP4
 
annual general meeting 周年大会 9shfy4?k  
annual growth rate 年增率；每年增长率 *$f=`sj  
annual long-term supplement 长期个案每年补助金 Kxe\H'rR  
annual pensionable emolument 可供计算退休金的年薪 >)><u4}  
annual report 年报 SZykG
[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H4/wO  
annual return 周年报表；周年申报表；每年报税表格 q z)2a2C  
Annual Return Rules 《周年报表规则》 RObnu*  
annual review of consumer prices 每年消费物价回顾 .@1+}0  
annual roll-forward basis 逐年延展方式 c-LzluWi  
annual salary 年薪 ,75)  
annual statement 年度报表；年度决算表 KA3
U W  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 f?3-C8hU  
annuitant 年金受益人 pYr"3BwG  
annuity 年金 qJey&_  
annuity contract 年金合约 53Adic  
annuity on human life 人寿年金 +WX/4_STV  
antecedent debt 先前的债项 `lf_wB+I  
ante-dated cheque 倒填日期支票 kA:Y^2X'  
anticipated expenditure 预期开支 nt.Li
M/L  
anticipated net profit 预期纯利 8K%N7RL|  
anticipated revenue 预期收入 aS R-.r  
anti-inflation measure 反通货膨胀措施 % rBzA<  
anti-inflationary stance 反通货膨胀立场 %sa?/pjK  
apparent deficit 表面赤字 n1[c\1  
apparent financial solvency 表面偿债能力 `e[S Zj\  
apparent partner 表面合伙人 2u{~35  
application for personal assessment 个人入息课税申请书 z8kO)'  
application of fund 资金应用 JsEJ6!1  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ^r}c&@  
appointed actuary 委任精算师 )^(*B6;z5  
appointed auditor 委任核数师；委任审计师 %?~'A59  
appointed trustee 委任的受托人 |vI*S5kn6A  
appointer 委任人 ]a3$hAcj6"  
apportioned pro rata 按比例分摊 r )|3MUj  
apportionment 分配；分摊 1gI7$y+?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D9rQ%|}S  
apportionment formula 分摊方程式 JK,MK|  
apportionment of estate duty 遗产税的分摊 5Xy(za  
appraisal 估价；评估 ' jciX]g  
appreciable growth 可观增长 K_Y-N!h  
appreciable impact 显着影响 -4Qub{Uym  
appreciable increase 可观增长 d^=BXCoC  
appreciation 增值；升值 u?').c4  
appreciation against other currencies 相对其他货币升值 =H95?\}T[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H MOIU d  
appreciation tax 增值税 ?%kgfw@)  
appropriation 拨款；拨用；拨付 u@a){A(P  
appropriation account 拨款帐目 Dy08.Sss  
Appropriation Bill 拨款法案 "be\%W+<  
appropriation-in-aid system 补助拨款办法 g[xoS\d  
approved assets 核准资产 kk4 |4  
approved basket stock 认可一篮子证券 ?Y=aO(}=h  
approved budget 核准预算 unDW2#GX  
approved charitable donation 认可慈善捐款 "2%z;!U1  
approved charitable institution 认可慈善机构 DP_b9o \5  
approved currency 核准货币；认可货币 IsXNAYj  
approved estimates 核准预算 _[:6.oNjIe  
approved estimates of expenditure 核准开支预算 *,u3Wm|7  
approved overseas insurer 核准海外保险人 R'c*CLaiE  
approved overseas trust company 核准海外信托公司 pn"!wqg  
approved pooled investment fund 核准汇集投资基金 <,vIN,Kl8/  
approved provident fund scheme 认可公积金计划 4P{| H  
approved provision 核准拨款 5Ds[?  
approved redeemable share 核准可赎回股份 p.8bX  
approved regional stock 认可地区性证券 + IZ=E >a  
approved retirement scheme 认可退休金计划 q~`hn(S  
approved subordinated loan 核准附属贷款 !
$)reaS  
arbitrage 套戥；套汇；套利 .ARYCTyG  
arbitrageur 套戥者；套汇者 6@]o,O  
arbitrary amount 临时款项 uYW4$6S3  
arrangement 措施；安排；协定 G?4@[m  
arrears 欠款 HG"ZN)~  
arrears of pay 欠付薪酬 .G/Rh92  
arrears of revenue 逾期未收税款；逾期未收的帐项 Jv~R /qaaD  
articles of association 组织章程；组织细则；组织章程细则 _|~Dj)z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 If'q8G3]-  
ascertainment of profit 确定利润 QE 4  
"Asia Clear" “亚洲结算系统”