[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 "o_s=^U  
allotment notice 股份配售通知；配股通知 la4 #2>#WZ  
allotment of shares 股份分配 @7UZ{+67*C  
allowable 可获宽免；免税的 E$SYXe[,  
allowable business loss 可扣除的营业亏损 8u8-:c%{  
allowable expenses 可扣税的支出 7[=\bL  
allowance 免税额；津贴；备抵；准备金 b'q ru~i  
allowance for debts 债项的免税额 @}; vl  
allowance for depreciation by wear and tear 耗损折旧免税额 ]2E#P.-!b  
allowance for funeral expenses 殡殓费的免税额 {g9*t}l4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1Hl-|n  
allowance for repairs and outgoings 修葺及支出方面的免税额 w'[JfMuP  
allowance to debtor 给债务人的津贴 i4T=4q  
alteration of capital 资本更改 t57MKDn  
alternate trustee 候补受托人 /cHUqn30a  
amalgamation 合并 C WBlDz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uA-1VwW+N  
ambit of charges 征税范围；收费范围 CP0;<}k  
amended valuation 经修订的估值 90 wGS_P04  
American Commodities Exchange 美国商品交易所 J.;!l   
American Express Bank Limited 美国运通银行 M$u.lI  
American Stock Exchange 美国证券交易所 GF GW'}w-  
amortization 摊销 lXpbAW  
amount due from banks 存放银行同业的款项 eI,'7u4q  
amount due from banks abroad 存放海外银行同业的款项 L|hELWru  
amount due from holding companies 控股公司欠款 k3(q!~a:.}  
amount due from local banks 存放本港银行同业的款项 |N5r_V  
amount due to banks 银行同业的存款 $^:s)Yv  
amount due to banks abroad 海外银行同业的存款 []lMv ZW  
amount due to holding companies 控股公司存款 !;3hN$5  
amount due to local banks 本港银行同业的存款 o$QC:%[#  
amount due to outport banks 外埠银行同业的存款 7D(Eo{ue  
amount for note issue 发行纸币的款额 nsL"'iQ  
amount of bond 担保契据的款额 0tKVo]EK  
amount of consideration 代价款额 !zVjbYWY  
amount of contribution 供款数额 NufRd/q  
amount of indebtedness 负债款额 @.&KRA
Z  
amount of principal of the loan 贷款本金额 Ec9%RAxl  
amount of rates chargeable 应征差饷数额 l Vv'_9yg  
amount of share capital 股本额 n\ 'PNB  
amount of sums assured 承保款额 _u3%16,o  
amount of variation 变动幅度 a B$x(8pP@  
amount of vote 拨款数额 mzRH:HgN?  
amount payable 应付款额 u>ZH-nw O  
amount receivable 应收款额 {S@gjMuN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iE0x7x P_  
analysis 分析 l{I.l  
ancillary risk 附属风险 jl>jy6T  
annual account 周年帐目；周年帐目报表；年度决算；年结 :F8h}\a*  
annual accounting date 年结日期 3xk-D &"  
annual allowance 每年免税额；年积金；年度津贴；年津 =;"eZ  
annual balance 年度余额 a[VX)w_W{  
annual disposable income 每年可动用收入 IG.!M@_  
annual estimates 周年预算 ToK=`0#LNK  
annual fee 年费 >*MGF=.QG  
annual general meeting 周年大会 /HH_Zi0?N|  
annual growth rate 年增率；每年增长率 B/*\Ih9y  
annual long-term supplement 长期个案每年补助金 Or
#KF6+ut  
annual pensionable emolument 可供计算退休金的年薪 LC7%Bfn!  
annual report 年报 $D='NzE/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uZM%F)  
annual return 周年报表；周年申报表；每年报税表格 wpWZn[j  
Annual Return Rules 《周年报表规则》 \3&1iA9=)  
annual review of consumer prices 每年消费物价回顾 %I=/ y  
annual roll-forward basis 逐年延展方式 G#Kw6
 
annual salary 年薪 `>4"i+NFF8  
annual statement 年度报表；年度决算表 Bz(L}V]\k  
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 j#~ S"t  
annuitant 年金受益人 IyEfisOK?  
annuity 年金 "8p<NsU  
annuity contract 年金合约 H:nO\]  
annuity on human life 人寿年金 C#V_Gb  
antecedent debt 先前的债项 63(XCO  
ante-dated cheque 倒填日期支票 i#NtiZ.t=  
anticipated expenditure 预期开支 75pn1*"gQ  
anticipated net profit 预期纯利 q[Tl#*P?y  
anticipated revenue 预期收入 1#3eY?Nb  
anti-inflation measure 反通货膨胀措施 ef7BG(  
anti-inflationary stance 反通货膨胀立场 |No9eZ8>.  
apparent deficit 表面赤字 !LQzf(s;  
apparent financial solvency 表面偿债能力 )(OGo`4Qz  
apparent partner 表面合伙人 l_s#7.9$  
application for personal assessment 个人入息课税申请书 &_q8F,I \<  
application of fund 资金应用 PWeWz(]0Z4  
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 ^M1jv(  
appointed actuary 委任精算师 i[4!% FxB  
appointed auditor 委任核数师；委任审计师 `z`=!1  
appointed trustee 委任的受托人 K8
/jfm  
appointer 委任人 L#?m PF  
apportioned pro rata 按比例分摊 KjMwrMgC  
apportionment 分配；分摊 ]XcWGQv~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 IB$i^  
apportionment formula 分摊方程式 g[' 7$  
apportionment of estate duty 遗产税的分摊 Jz4;7/  
appraisal 估价；评估 j<QK1d17  
appreciable growth 可观增长 F >H\F@Wl  
appreciable impact 显着影响 rmi&{o:  
appreciable increase 可观增长 '9'f\  
appreciation 增值；升值 uGn BlR$}  
appreciation against other currencies 相对其他货币升值 uJ=d!Kn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  #]QS   
appreciation tax 增值税 *Kpw@4G  
appropriation 拨款；拨用；拨付 39m8iI%w[  
appropriation account 拨款帐目 Lxn-M5RPQ  
Appropriation Bill 拨款法案 ;s#I b_  
appropriation-in-aid system 补助拨款办法 A#{I-*D[  
approved assets 核准资产 -aLM*nIoe  
approved basket stock 认可一篮子证券 ]yQqx*  
approved budget 核准预算 KzX)6|g{"  
approved charitable donation 认可慈善捐款 belBdxa{"  
approved charitable institution 认可慈善机构 GDs/U1[*  
approved currency 核准货币；认可货币 O3?^P"C  
approved estimates 核准预算 P8#_E{f  
approved estimates of expenditure 核准开支预算 G0kF[8Am  
approved overseas insurer 核准海外保险人 m^
zD']  
approved overseas trust company 核准海外信托公司 ul b0B "  
approved pooled investment fund 核准汇集投资基金 >Hmho'  
approved provident fund scheme 认可公积金计划 m;nH v  
approved provision 核准拨款  )y6  
approved redeemable share 核准可赎回股份 'SXLnoeTa  
approved regional stock 认可地区性证券 ^$mCF%e8H  
approved retirement scheme 认可退休金计划 _+)n}Se  
approved subordinated loan 核准附属贷款 bl^pMt1fv  
arbitrage 套戥；套汇；套利 m<LzgX  
arbitrageur 套戥者；套汇者 R5mb4  
arbitrary amount 临时款项 ' s5H_ah  
arrangement 措施；安排；协定 E:O/=cT  
arrears 欠款 nET<u;  
arrears of pay 欠付薪酬 (uX"n`Dk  
arrears of revenue 逾期未收税款；逾期未收的帐项 SmRFxqtN  
articles of association 组织章程；组织细则；组织章程细则 5z_Kkf?o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'R2*3<  
ascertainment of profit 确定利润 <IBUl}|\  
"Asia Clear" “亚洲结算系统”