[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}N$W"-q  
allotment notice 股份配售通知；配股通知 O@Aazc5K  
allotment of shares 股份分配 *kLFs|U  
allowable 可获宽免；免税的 .t@|2  
allowable business loss 可扣除的营业亏损 ;b{#$#`=  
allowable expenses 可扣税的支出 !zE{`Ha~  
allowance 免税额；津贴；备抵；准备金 yvB]rz} i  
allowance for debts 债项的免税额 Z Ts*Y,  
allowance for depreciation by wear and tear 耗损折旧免税额 c<$<n  
allowance for funeral expenses 殡殓费的免税额 WN'AQ~qA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ws0qwv#  
allowance for repairs and outgoings 修葺及支出方面的免税额 r{R-X3s
 
allowance to debtor 给债务人的津贴 "h+ Z[h6T  
alteration of capital 资本更改 H~j@n!)  
alternate trustee 候补受托人 ZE=sw}=  
amalgamation 合并 X J<"S p  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0/Q_% :  
ambit of charges 征税范围；收费范围 w5m/[Z  
amended valuation 经修订的估值 /z-rBfdy^  
American Commodities Exchange 美国商品交易所 PF~@@j  
American Express Bank Limited 美国运通银行 gRY#pRT6d  
American Stock Exchange 美国证券交易所 # ?2*I2_  
amortization 摊销 ]U>MYdGWb  
amount due from banks 存放银行同业的款项 xvTtA61Vp  
amount due from banks abroad 存放海外银行同业的款项 ;73S;IPR  
amount due from holding companies 控股公司欠款 V"# 0\|]m  
amount due from local banks 存放本港银行同业的款项 w0BphK[  
amount due to banks 银行同业的存款 pQa51nc  
amount due to banks abroad 海外银行同业的存款 geG0F}oC!  
amount due to holding companies 控股公司存款 {lds?AuK  
amount due to local banks 本港银行同业的存款 9+1{a.JO  
amount due to outport banks 外埠银行同业的存款 agUdI_'~@9  
amount for note issue 发行纸币的款额 R (f:UC  
amount of bond 担保契据的款额
ew1L+  
amount of consideration 代价款额 ZG=]b%  
amount of contribution 供款数额 7:UeE~uB:  
amount of indebtedness 负债款额  y<Koc>8  
amount of principal of the loan 贷款本金额 QEJu.o  
amount of rates chargeable 应征差饷数额 i<ES/U\  
amount of share capital 股本额 :4{ `c.S  
amount of sums assured 承保款额 P'<i3# ;7X  
amount of variation 变动幅度 5sY
$  
amount of vote 拨款数额 2y!n c%  
amount payable 应付款额 o-8{C0>:  
amount receivable 应收款额 x@  =p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v<1@"9EH  
analysis 分析 E^-c
,4'F  
ancillary risk 附属风险 ]ae(t`\l^  
annual account 周年帐目；周年帐目报表；年度决算；年结 r8m}B#W7  
annual accounting date 年结日期 Kki(A4;7F  
annual allowance 每年免税额；年积金；年度津贴；年津 >|SIqB<%:  
annual balance 年度余额 0!\gK<,z  
annual disposable income 每年可动用收入 iWt%B oyi  
annual estimates 周年预算 (:b
f m  
annual fee 年费 :qo[@x{  
annual general meeting 周年大会 (>}1t!1  
annual growth rate 年增率；每年增长率 `:C1Wo^<  
annual long-term supplement 长期个案每年补助金 \'y]mB~k  
annual pensionable emolument 可供计算退休金的年薪 $1])>m_ct  
annual report 年报 ?\\wLZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BwH
Jr(n  
annual return 周年报表；周年申报表；每年报税表格 Nn_fhc>  
Annual Return Rules 《周年报表规则》 gN/!w:  
annual review of consumer prices 每年消费物价回顾 <f7 O3 >  
annual roll-forward basis 逐年延展方式 s,_+5ukv  
annual salary 年薪 gvc@q`_]  
annual statement 年度报表；年度决算表 .F ?ww}2p]  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :a*>PMTn  
annuitant 年金受益人 sV"tN2W@  
annuity 年金 2VV>?s  
annuity contract 年金合约 E]#;K-j  
annuity on human life 人寿年金 >v,X:B?+FL  
antecedent debt 先前的债项 nFni1cCD  
ante-dated cheque 倒填日期支票 K\-N'M!Z  
anticipated expenditure 预期开支 >M5}L<  
anticipated net profit 预期纯利 RC7F/|w.z  
anticipated revenue 预期收入 |)7K(R)(=  
anti-inflation measure 反通货膨胀措施 %E%=Za  
anti-inflationary stance 反通货膨胀立场 Qh@Q6  
apparent deficit 表面赤字 0Jv6?7]LKa  
apparent financial solvency 表面偿债能力 s4Ja y!A  
apparent partner 表面合伙人 `v?hL
~  
application for personal assessment 个人入息课税申请书 8$-MUF,  
application of fund 资金应用 *A9v8$  
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 >9w^C1"  
appointed actuary 委任精算师 `*U@d%a  
appointed auditor 委任核数师；委任审计师 Apu-9|oP  
appointed trustee 委任的受托人 8fQ~UcT$  
appointer 委任人 7T[L5-g  
apportioned pro rata 按比例分摊 <);j5)/  
apportionment 分配；分摊 0@_8JB ?E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `6rLd>=R  
apportionment formula 分摊方程式 @6ckB (  
apportionment of estate duty 遗产税的分摊 %ZRv+}z  
appraisal 估价；评估 }e7/F[c.U  
appreciable growth 可观增长 bAt!S  
appreciable impact 显着影响 /,:cbpHsu  
appreciable increase 可观增长 (U5XB [r_P  
appreciation 增值；升值 m&AbH&;  
appreciation against other currencies 相对其他货币升值 ky !ZJR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y1 a%f.F`  
appreciation tax 增值税 ;FlDRDZ%  
appropriation 拨款；拨用；拨付 .;?ha'  
appropriation account 拨款帐目 lsV>sW4]Z  
Appropriation Bill 拨款法案 0^{Tq0Ri[  
appropriation-in-aid system 补助拨款办法 ,%yC4  
approved assets 核准资产 Wda?$3!^q  
approved basket stock 认可一篮子证券 7_Vd%<:  
approved budget 核准预算 8+!G/p  
approved charitable donation 认可慈善捐款 mTH[*Y,  
approved charitable institution 认可慈善机构 C=c&.-Nb9  
approved currency 核准货币；认可货币 pYCMJK-H  
approved estimates 核准预算 i8<5|du&?  
approved estimates of expenditure 核准开支预算 <c@dE  
approved overseas insurer 核准海外保险人 >$}Mr%49  
approved overseas trust company 核准海外信托公司 p !DdX  
approved pooled investment fund 核准汇集投资基金 OY"BaSEOw}  
approved provident fund scheme 认可公积金计划 KUW )F  
approved provision 核准拨款 R?:K\  
approved redeemable share 核准可赎回股份 ++2a xRl  
approved regional stock 认可地区性证券 wB8548C}-  
approved retirement scheme 认可退休金计划 +2E~=xX  
approved subordinated loan 核准附属贷款 G} [$M"}  
arbitrage 套戥；套汇；套利 x^3K=l;N  
arbitrageur 套戥者；套汇者 ;Qd'G7+  
arbitrary amount 临时款项 mC]Krnx  
arrangement 措施；安排；协定 \sGJs8#v][  
arrears 欠款 0lt1/PEKx2  
arrears of pay 欠付薪酬 SFWS<H(IN  
arrears of revenue 逾期未收税款；逾期未收的帐项 AJ 0Bb7  
articles of association 组织章程；组织细则；组织章程细则 &}gH!5L m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M|{KQ3q:9  
ascertainment of profit 确定利润 L%7WHtU*#  
"Asia Clear" “亚洲结算系统”