[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 h:)Ci!D;  
allotment notice 股份配售通知；配股通知 X_G| hx  
allotment of shares 股份分配 |R@~-H t  
allowable 可获宽免；免税的 *;U'[H3Q  
allowable business loss 可扣除的营业亏损 JwRF(1_sM  
allowable expenses 可扣税的支出 ?D)<,  
allowance 免税额；津贴；备抵；准备金 ]cC[-F[  
allowance for debts 债项的免税额 y"<))-MH  
allowance for depreciation by wear and tear 耗损折旧免税额 ~!d/8?!  
allowance for funeral expenses 殡殓费的免税额 CGP3qHrXt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G"59cv8z4R  
allowance for repairs and outgoings 修葺及支出方面的免税额 J5[~LZKW  
allowance to debtor 给债务人的津贴 0hn-FH-XE  
alteration of capital 资本更改 "ZHtR/;  
alternate trustee 候补受托人 W85@v2b  
amalgamation 合并 8; R|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Lru-u:  
ambit of charges 征税范围；收费范围 H,<7G;FPT  
amended valuation 经修订的估值 {"H2 :-t<  
American Commodities Exchange 美国商品交易所 nGf);U#K  
American Express Bank Limited 美国运通银行 YyJPHw)Z  
American Stock Exchange 美国证券交易所 NHgjRPz"  
amortization 摊销 NLe}Jqp  
amount due from banks 存放银行同业的款项 qxM
np}O  
amount due from banks abroad 存放海外银行同业的款项 7"*|2Xq  
amount due from holding companies 控股公司欠款 m&0"<V!H/B  
amount due from local banks 存放本港银行同业的款项 asgF1?r  
amount due to banks 银行同业的存款 M4L ktR-[  
amount due to banks abroad 海外银行同业的存款 +P`(Rf"luu  
amount due to holding companies 控股公司存款 -g/hAxb5  
amount due to local banks 本港银行同业的存款 R
F!1oZ  
amount due to outport banks 外埠银行同业的存款 W"xP(7X  
amount for note issue 发行纸币的款额 ^D_/=4rz8  
amount of bond 担保契据的款额 Ld,5iBiO:  
amount of consideration 代价款额 }2r+%V&4  
amount of contribution 供款数额 }^K/?dM  
amount of indebtedness 负债款额 W~B5>;y  
amount of principal of the loan 贷款本金额 PaCzr5!~f  
amount of rates chargeable 应征差饷数额 }5O>EXE0R  
amount of share capital 股本额 v)kEyX'K2d  
amount of sums assured 承保款额 a)! g7u  
amount of variation 变动幅度 ]Lqt(c  
amount of vote 拨款数额 9kY[j2,+  
amount payable 应付款额 6Bm9?eU0  
amount receivable 应收款额 Zx?b<"k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M}"r#Plq  
analysis 分析 l??;3kh1  
ancillary risk 附属风险 Q1&P@Io$  
annual account 周年帐目；周年帐目报表；年度决算；年结 w[Ep*-yeI  
annual accounting date 年结日期 [$(R#tZ+  
annual allowance 每年免税额；年积金；年度津贴；年津 =FBpo2^QB;  
annual balance 年度余额 m>e3vu  
annual disposable income 每年可动用收入 D0]a\,aZ  
annual estimates 周年预算 2vKx]w  
annual fee 年费 N 6O8Wn  
annual general meeting 周年大会 y9;#1:ic  
annual growth rate 年增率；每年增长率 f.pkQe(  
annual long-term supplement 长期个案每年补助金 qq0 ?e0H  
annual pensionable emolument 可供计算退休金的年薪 4*U P.r@  
annual report 年报 W*xX{$NL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oeL5}U6>g  
annual return 周年报表；周年申报表；每年报税表格 "]-],K  
Annual Return Rules 《周年报表规则》 ;+I4&VieK  
annual review of consumer prices 每年消费物价回顾 ^!;=6}YR  
annual roll-forward basis 逐年延展方式 #G,XDW2"w  
annual salary 年薪 Hwe)T
sh e  
annual statement 年度报表；年度决算表 |AH@ EI>  
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 {lzG*4?  
annuitant 年金受益人 )3z]f2  
annuity 年金 yNJAWM7  
annuity contract 年金合约 )3muPMaY  
annuity on human life 人寿年金 {rkn q_;0  
antecedent debt 先前的债项
fjDpwb:x)  
ante-dated cheque 倒填日期支票 XqR{.jF.  
anticipated expenditure 预期开支 MdhT!?  
anticipated net profit 预期纯利 76#.F  
anticipated revenue 预期收入 <3 j~=-  
anti-inflation measure 反通货膨胀措施 ~j,TVY  
anti-inflationary stance 反通货膨胀立场 CYB=Uq,  
apparent deficit 表面赤字 D)&o8D`  
apparent financial solvency 表面偿债能力 1
}`LTPW9  
apparent partner 表面合伙人 mR":z|6  
application for personal assessment 个人入息课税申请书 {.#zHL ;  
application of fund 资金应用 %N~CvN@T  
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 j/<??v4F4  
appointed actuary 委任精算师 hD 46@  
appointed auditor 委任核数师；委任审计师 O5 7jz= r  
appointed trustee 委任的受托人 {u30rc"  
appointer 委任人 5FuK\y  
apportioned pro rata 按比例分摊 C?QfF{!7  
apportionment 分配；分摊 ~2N-k1'-'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y%vP#>h  
apportionment formula 分摊方程式 :+kUkb-/  
apportionment of estate duty 遗产税的分摊 NR
/-m7#-  
appraisal 估价；评估 }?O[N}>,m  
appreciable growth 可观增长 = ?N^>zie  
appreciable impact 显着影响 -Q`Cq|s  
appreciable increase 可观增长 Cals?u#U=  
appreciation 增值；升值 .{N\<01  
appreciation against other currencies 相对其他货币升值 iA
QvsE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PF ;YE6  
appreciation tax 增值税 L^KdMMz;  
appropriation 拨款；拨用；拨付 8 G?b.NE^  
appropriation account 拨款帐目 Rx. rj~  
Appropriation Bill 拨款法案 1e$[p[  
appropriation-in-aid system 补助拨款办法 jCWu\Oe  
approved assets 核准资产 q lY\*{x4  
approved basket stock 认可一篮子证券 _XN~@5elrC  
approved budget 核准预算 >7FSH"8[,  
approved charitable donation 认可慈善捐款 j-P^Zv};u  
approved charitable institution 认可慈善机构 5K(n3?1z)  
approved currency 核准货币；认可货币 aVK()1v]  
approved estimates 核准预算 s4IKSX  
approved estimates of expenditure 核准开支预算 "=`~iXT{e  
approved overseas insurer 核准海外保险人 x[m'FsR4  
approved overseas trust company 核准海外信托公司 .xv^G?GG  
approved pooled investment fund 核准汇集投资基金 ~M[>m~8  
approved provident fund scheme 认可公积金计划 zlX!xqHj  
approved provision 核准拨款 ;^.9#B,<  
approved redeemable share 核准可赎回股份 cJq<9(  
approved regional stock 认可地区性证券 7dhn'TW  
approved retirement scheme 认可退休金计划 I;iR(Hf)?q  
approved subordinated loan 核准附属贷款 Fr/QW7B5  
arbitrage 套戥；套汇；套利 M7H~;S\3IM  
arbitrageur 套戥者；套汇者 8c?8X=|D7  
arbitrary amount 临时款项 wR1K8b".DC  
arrangement 措施；安排；协定 ) hPVX()O!  
arrears 欠款 Hrv),Ce  
arrears of pay 欠付薪酬 ,yi2O]5e>!  
arrears of revenue 逾期未收税款；逾期未收的帐项 9t\ [N/  
articles of association 组织章程；组织细则；组织章程细则 Igiq FV{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'h:!m/1  
ascertainment of profit 确定利润 \1khyF'  
"Asia Clear" “亚洲结算系统”