[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 .U(SkZ`6  
allotment notice 股份配售通知；配股通知 d~z<,_r5c  
allotment of shares 股份分配 xt<, (4u  
allowable 可获宽免；免税的 g6a3MJV`  
allowable business loss 可扣除的营业亏损 u UVV>An  
allowable expenses 可扣税的支出 a,0o{*(u$  
allowance 免税额；津贴；备抵；准备金 @R-~zOv  
allowance for debts 债项的免税额 \'^Z_6{w  
allowance for depreciation by wear and tear 耗损折旧免税额 o7 -h'b-  
allowance for funeral expenses 殡殓费的免税额 NM.f0{:cj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k`4\.m"&  
allowance for repairs and outgoings 修葺及支出方面的免税额 B,VSFpPx  
allowance to debtor 给债务人的津贴 $ O]E$S${  
alteration of capital 资本更改 #35S7G^@`  
alternate trustee 候补受托人 L&gEQDPgq|  
amalgamation 合并 _I 70qz8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OTFu4"]M  
ambit of charges 征税范围；收费范围 8Jy1=R*S  
amended valuation 经修订的估值 hk$nlc|$  
American Commodities Exchange 美国商品交易所 ^J5V!i$  
American Express Bank Limited 美国运通银行 [2j(\vC!  
American Stock Exchange 美国证券交易所 WCfe!P?g  
amortization 摊销 ,w58n%)H  
amount due from banks 存放银行同业的款项 szsZFyW)+  
amount due from banks abroad 存放海外银行同业的款项 /jL{JF>I  
amount due from holding companies 控股公司欠款 F0ivL`  
amount due from local banks 存放本港银行同业的款项 uF.\dY \xv  
amount due to banks 银行同业的存款 pvwnza1  
amount due to banks abroad 海外银行同业的存款 PA-0FlV|  
amount due to holding companies 控股公司存款 m{y NnJ3O  
amount due to local banks 本港银行同业的存款 0Eg r Q  
amount due to outport banks 外埠银行同业的存款 ,E8>:-boL  
amount for note issue 发行纸币的款额 eS# 0-  
amount of bond 担保契据的款额 {^19.F  
amount of consideration 代价款额 fvBC9^3  
amount of contribution 供款数额 mBgx17K/-_  
amount of indebtedness 负债款额 *1 $~CC7  
amount of principal of the loan 贷款本金额 A
[,"jh  
amount of rates chargeable 应征差饷数额 <!HDtN  
amount of share capital 股本额 tIy/QN_42  
amount of sums assured 承保款额 .S
Tf  
amount of variation 变动幅度 [N$_@[  
amount of vote 拨款数额 ORPl^n-  
amount payable 应付款额 |`D5XRVbi  
amount receivable 应收款额 ToXFMkwY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fD}]Mi:V  
analysis 分析 ;@-5lCvC(+  
ancillary risk 附属风险 C%7)sLWjJS  
annual account 周年帐目；周年帐目报表；年度决算；年结 +n~rM'^4/  
annual accounting date 年结日期 (Gk]<`d#N  
annual allowance 每年免税额；年积金；年度津贴；年津 7Hlh (k  
annual balance 年度余额 K[ ;,/:Y  
annual disposable income 每年可动用收入 VKfHN_m*  
annual estimates 周年预算 Hf]}OvT>Z  
annual fee 年费 /Ta0}Y(y  
annual general meeting 周年大会 p`.fYW:p  
annual growth rate 年增率；每年增长率 ~S{\wL53  
annual long-term supplement 长期个案每年补助金 .;v'oR1x5  
annual pensionable emolument 可供计算退休金的年薪 Oy`\8*Uy__  
annual report 年报  hahD.P<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `TR9GWU+B  
annual return 周年报表；周年申报表；每年报税表格 ZZJ"Ny.2  
Annual Return Rules 《周年报表规则》 2<./HH*f  
annual review of consumer prices 每年消费物价回顾 [&kk  
annual roll-forward basis 逐年延展方式 9@>hm>g.  
annual salary 年薪 r|BKp,u9
  
annual statement 年度报表；年度决算表 $zA[5}{ZtQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 N<r0I-  
annuitant 年金受益人 ZrT|~$*m`  
annuity 年金 xfQ;5 n  
annuity contract 年金合约 \J g#X:d  
annuity on human life 人寿年金 7n/I'r  
antecedent debt 先前的债项 /*2W?ZM~H  
ante-dated cheque 倒填日期支票 8$tpPOhzb  
anticipated expenditure 预期开支 Z"nuO\zH~  
anticipated net profit 预期纯利 >d[vHyA~!D  
anticipated revenue 预期收入 m64\@ [  
anti-inflation measure 反通货膨胀措施 WSccR  
anti-inflationary stance 反通货膨胀立场 n&{N't  
apparent deficit 表面赤字 T $]L 5  
apparent financial solvency 表面偿债能力 ebwoMG,B-  
apparent partner 表面合伙人 7ib<Cb>K  
application for personal assessment 个人入息课税申请书 4tu>~ vOE  
application of fund 资金应用 0`zq*OQ  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 BrmFwXLP"  
appointed actuary 委任精算师 ?^GsR[-x  
appointed auditor 委任核数师；委任审计师 X
E %6c3s  
appointed trustee 委任的受托人 HpSfI7  
appointer 委任人 `erQp0fBM  
apportioned pro rata 按比例分摊 D"aQbQP  
apportionment 分配；分摊 [< Puh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZlXs7 &_  
apportionment formula 分摊方程式 :WTv P$R  
apportionment of estate duty 遗产税的分摊 wWswuhq<  
appraisal 估价；评估 DuZ]g#  
appreciable growth 可观增长 E*"E{E7  
appreciable impact 显着影响 I=I%e3GEm  
appreciable increase 可观增长 "2j~3aWj  
appreciation 增值；升值 Z4sjH1W  
appreciation against other currencies 相对其他货币升值 g{{SY5qDj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Efd[ZJxS6  
appreciation tax 增值税 4tKf  
appropriation 拨款；拨用；拨付 E&v-(0  
appropriation account 拨款帐目 #Jb$AA!z  
Appropriation Bill 拨款法案 pDN,(Ip  
appropriation-in-aid system 补助拨款办法 1#RA+d(  
approved assets 核准资产 RtEkd_2  
approved basket stock 认可一篮子证券 ?E+XD'~  
approved budget 核准预算 +T;qv x6  
approved charitable donation 认可慈善捐款 c67!OHumP  
approved charitable institution 认可慈善机构 >u[ln@ l  
approved currency 核准货币；认可货币 JYUKs~Qt  
approved estimates 核准预算 (acRYv(  
approved estimates of expenditure 核准开支预算 M" \y2   
approved overseas insurer 核准海外保险人 7:<>#  
approved overseas trust company 核准海外信托公司 nJw1Sl5  
approved pooled investment fund 核准汇集投资基金 _CT|5wQF<  
approved provident fund scheme 认可公积金计划 -p~B -,  
approved provision 核准拨款 }RK9Onh3G  
approved redeemable share 核准可赎回股份 SjU6+|l  
approved regional stock 认可地区性证券 LRgk9*@,  
approved retirement scheme 认可退休金计划 6P$q7G  
approved subordinated loan 核准附属贷款 %
QkvBg*  
arbitrage 套戥；套汇；套利 69L&H!<i:  
arbitrageur 套戥者；套汇者 1Pc'wfj  
arbitrary amount 临时款项 t?Znil|o  
arrangement 措施；安排；协定 evP`&23t
P  
arrears 欠款 @UBp;pb}=h  
arrears of pay 欠付薪酬 4QDzG~N4)|  
arrears of revenue 逾期未收税款；逾期未收的帐项 AS ul  
articles of association 组织章程；组织细则；组织章程细则 ? 'nMZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T[J_/DE@  
ascertainment of profit 确定利润 XoOe=V?I )  
"Asia Clear" “亚洲结算系统”