[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 eC<RM Q4  
allotment notice 股份配售通知；配股通知 Q3hf =&$  
allotment of shares 股份分配 ]>[TF'pIAx  
allowable 可获宽免；免税的 b`+ yNf  
allowable business loss 可扣除的营业亏损 7c(j1:Ku-  
allowable expenses 可扣税的支出 &aIFtlC  
allowance 免税额；津贴；备抵；准备金 kBA.N
l7
 
allowance for debts 债项的免税额 [n/c7Pe  
allowance for depreciation by wear and tear 耗损折旧免税额 p%*s3E1.D  
allowance for funeral expenses 殡殓费的免税额 {'+{ASpO!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LqD7SJ}/f  
allowance for repairs and outgoings 修葺及支出方面的免税额 Brs6RkRf  
allowance to debtor 给债务人的津贴 h@O\j
&#  
alteration of capital 资本更改 R- >~MLeK]  
alternate trustee 候补受托人 am?
 k  
amalgamation 合并 Sd^I>;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^g(qPtQ  
ambit of charges 征税范围；收费范围 6XA(<1P  
amended valuation 经修订的估值 !l#aq\:}~e  
American Commodities Exchange 美国商品交易所  ]'% iR  
American Express Bank Limited 美国运通银行 x[TLlV:{  
American Stock Exchange 美国证券交易所 H%l-@::+$  
amortization 摊销 "aKlvK:77  
amount due from banks 存放银行同业的款项 &8i$`6wY  
amount due from banks abroad 存放海外银行同业的款项 t=}]4&Yp  
amount due from holding companies 控股公司欠款 nU{Qi;0  
amount due from local banks 存放本港银行同业的款项 BhAT@%  
amount due to banks 银行同业的存款 (|AZO!  
amount due to banks abroad 海外银行同业的存款 *ezMS   
amount due to holding companies 控股公司存款 `-U?{U}H  
amount due to local banks 本港银行同业的存款 Z}0{FwW"4  
amount due to outport banks 外埠银行同业的存款 Z>g&%3j  
amount for note issue 发行纸币的款额 {06-h %qr  
amount of bond 担保契据的款额 ?QFx
ds  
amount of consideration 代价款额 8*b{8%<K  
amount of contribution 供款数额 A40 5igF  
amount of indebtedness 负债款额 >G!=lLyR  
amount of principal of the loan 贷款本金额 0sw;h.VY  
amount of rates chargeable 应征差饷数额 :F6dXW  
amount of share capital 股本额 M {'(+a[  
amount of sums assured 承保款额 aKW-(5<JW  
amount of variation 变动幅度  1h
i  
amount of vote 拨款数额 $s1/Rmw  
amount payable 应付款额 DFZ0~+ rh  
amount receivable 应收款额 i75\<X
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %k?/pRv$>  
analysis 分析 r$4d4xtK  
ancillary risk 附属风险 Jjj;v2uSK  
annual account 周年帐目；周年帐目报表；年度决算；年结 dKEy6
C"@  
annual accounting date 年结日期 a,4G E'  
annual allowance 每年免税额；年积金；年度津贴；年津 0s//&'*Q  
annual balance 年度余额 ,<P"\W  
annual disposable income 每年可动用收入 ua=7YG  
annual estimates 周年预算 r<(UN@T}  
annual fee 年费 z"|jCdZGM  
annual general meeting 周年大会 'z}9BGR!  
annual growth rate 年增率；每年增长率 *wx%jbJo  
annual long-term supplement 长期个案每年补助金 $Lfbt=f  
annual pensionable emolument 可供计算退休金的年薪 6:}n}q,V  
annual report 年报 !.#g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JT<JS6vw#  
annual return 周年报表；周年申报表；每年报税表格 8*?H
~q~  
Annual Return Rules 《周年报表规则》 hFycSu  
annual review of consumer prices 每年消费物价回顾 eV(.\Lj  
annual roll-forward basis 逐年延展方式 ]Q.S Is  
annual salary 年薪 X7K{P_5l  
annual statement 年度报表；年度决算表 D,p2MBr  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 C%<Dq0j  
annuitant 年金受益人 4 IOqSB|  
annuity 年金 zobFUFx  
annuity contract 年金合约 1+3-Z>^e  
annuity on human life 人寿年金 6||%T$_;}  
antecedent debt 先前的债项 !Y|xu07  
ante-dated cheque 倒填日期支票 46 0/eW\  
anticipated expenditure 预期开支 lBG=jOS  
anticipated net profit 预期纯利 c CZ$TH  
anticipated revenue 预期收入 $_'<kH-eP  
anti-inflation measure 反通货膨胀措施 nt&% sM-X  
anti-inflationary stance 反通货膨胀立场 :0%[u(  
apparent deficit 表面赤字 )AieO-4*  
apparent financial solvency 表面偿债能力 [Pq |6dz  
apparent partner 表面合伙人 LdiNXyyzet  
application for personal assessment 个人入息课税申请书 T,/<'cl"  
application of fund 资金应用 # ^,8JRA  
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 =s:kC`O  
appointed actuary 委任精算师 v#g:]T  
appointed auditor 委任核数师；委任审计师 F&7Z(  
appointed trustee 委任的受托人 B/Q>i'e  
appointer 委任人 8*m,#   
apportioned pro rata 按比例分摊 d7g$9&/q  
apportionment 分配；分摊 +DefV,Ny  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G]xN#O;  
apportionment formula 分摊方程式 uj%]+Llxv  
apportionment of estate duty 遗产税的分摊 V1nqEdhk  
appraisal 估价；评估 TL"+Iv2]/$  
appreciable growth 可观增长 .8'uIA{_2  
appreciable impact 显着影响 N1y,~Z  
appreciable increase 可观增长 nip*Y@-F  
appreciation 增值；升值 ]{| l4e4P  
appreciation against other currencies 相对其他货币升值 4R01QSbd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Wo9= cYC)  
appreciation tax 增值税 SMB&sl  
appropriation 拨款；拨用；拨付 =
*-ac  
appropriation account 拨款帐目 XF3lS#pt  
Appropriation Bill 拨款法案 4Rp[>}L  
appropriation-in-aid system 补助拨款办法 d"3x11|  
approved assets 核准资产 =b)!l9TX  
approved basket stock 认可一篮子证券 lt5Knz2G,Z  
approved budget 核准预算 1z,P"?Q  
approved charitable donation 认可慈善捐款 cZ`%Gt6g  
approved charitable institution 认可慈善机构 xjxX4_  
approved currency 核准货币；认可货币 $i3`cX)g  
approved estimates 核准预算 h3\(660>$  
approved estimates of expenditure 核准开支预算 n sN n>{  
approved overseas insurer 核准海外保险人 8c%N+E]  
approved overseas trust company 核准海外信托公司 y{P~!Y
n|  
approved pooled investment fund 核准汇集投资基金 U CFw+  
approved provident fund scheme 认可公积金计划 ei]Q<vT6  
approved provision 核准拨款 $K\;sn; |:  
approved redeemable share 核准可赎回股份 I&1.}{G>F  
approved regional stock 认可地区性证券 )g-0b@z!n  
approved retirement scheme 认可退休金计划 * ZRk)  
approved subordinated loan 核准附属贷款 R SM+si/  
arbitrage 套戥；套汇；套利 -0CL#RzKR  
arbitrageur 套戥者；套汇者 "Rf|o6!d  
arbitrary amount 临时款项 (YPG4:[  
arrangement 措施；安排；协定 `X&d:!}F  
arrears 欠款 :IsJE6r  
arrears of pay 欠付薪酬 Mac:E__G  
arrears of revenue 逾期未收税款；逾期未收的帐项 "yU<X\ni  
articles of association 组织章程；组织细则；组织章程细则 cI7aTLC"s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9CIQRc  
ascertainment of profit 确定利润 fo9V&NE  
"Asia Clear" “亚洲结算系统”