[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 k4]R]=Fh.  
allotment notice 股份配售通知；配股通知 'Hcd&3a  
allotment of shares 股份分配 n-L]YrDPK[  
allowable 可获宽免；免税的 oX%P sS  
allowable business loss 可扣除的营业亏损 \emT:Frb  
allowable expenses 可扣税的支出 \H"/2o%l")  
allowance 免税额；津贴；备抵；准备金 5)/4)0  
allowance for debts 债项的免税额 mmh nw(/  
allowance for depreciation by wear and tear 耗损折旧免税额 ;+ aDjO2(  
allowance for funeral expenses 殡殓费的免税额 Cfaz D??x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qP%Smfp6  
allowance for repairs and outgoings 修葺及支出方面的免税额 LRfFn^FPM  
allowance to debtor 给债务人的津贴 q[Sp|C6x  
alteration of capital 资本更改 Sm~? zU[k/  
alternate trustee 候补受托人 >@q2FSMf  
amalgamation 合并 =rs=8Ty?S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i2\\!s  
ambit of charges 征税范围；收费范围 [:/7OM  
amended valuation 经修订的估值 A3<P li  
American Commodities Exchange 美国商品交易所 * wQZ'  
American Express Bank Limited 美国运通银行 Ply2DQ r  
American Stock Exchange 美国证券交易所 ~7eUt^SD;  
amortization 摊销 XACEt~y  
amount due from banks 存放银行同业的款项 *NX*/( Q  
amount due from banks abroad 存放海外银行同业的款项 )%nt61P\W  
amount due from holding companies 控股公司欠款 ;dpS@;v  
amount due from local banks 存放本港银行同业的款项 3P<Zzt%eT  
amount due to banks 银行同业的存款 q=j/s4~  
amount due to banks abroad 海外银行同业的存款 oeRYyJ  
amount due to holding companies 控股公司存款 10QNV=yK7s  
amount due to local banks 本港银行同业的存款 ^$Me#ls!  
amount due to outport banks 外埠银行同业的存款 !X#3
w-K  
amount for note issue 发行纸币的款额 ;]8p:ME  
amount of bond 担保契据的款额 HY %6eUhj  
amount of consideration 代价款额 ?U2g8D nFY  
amount of contribution 供款数额 cfO^CC  
amount of indebtedness 负债款额 ,vHX>)M|  
amount of principal of the loan 贷款本金额 b5iJm-  
amount of rates chargeable 应征差饷数额 :\ON+LQr  
amount of share capital 股本额 &<[]X@ bY  
amount of sums assured 承保款额 *N&^bF"SF  
amount of variation 变动幅度 P(W\aLp  
amount of vote 拨款数额 `G:qtHn"Q<  
amount payable 应付款额 l
D+y,";  
amount receivable 应收款额 FB^dp }  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R'$ T6FB5  
analysis 分析 B'[3kJ'  
ancillary risk 附属风险 )H=[NB6J8  
annual account 周年帐目；周年帐目报表；年度决算；年结 Qnu&GBM  
annual accounting date 年结日期 - KoA[
UJ  
annual allowance 每年免税额；年积金；年度津贴；年津 !x!L&p  
annual balance 年度余额 PPIG?fK)  
annual disposable income 每年可动用收入 SE7 (+ r  
annual estimates 周年预算 ]#Z$jq{,  
annual fee 年费 ZLFdnC@  
annual general meeting 周年大会 O(WMTa'%  
annual growth rate 年增率；每年增长率 /F  
annual long-term supplement 长期个案每年补助金 UmHJ/DI@  
annual pensionable emolument 可供计算退休金的年薪 75BO
iX  
annual report 年报  +T8XX@#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P.2.Ge|  
annual return 周年报表；周年申报表；每年报税表格 pC?1gc1G  
Annual Return Rules 《周年报表规则》 ~wd?-$;070  
annual review of consumer prices 每年消费物价回顾 !h~#L"z  
annual roll-forward basis 逐年延展方式 4OESsN$O  
annual salary 年薪 5qAE9G!c  
annual statement 年度报表；年度决算表 ef1N#z%gt  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查  TVEF+t  
annuitant 年金受益人 8Jly!=Qm5  
annuity 年金  ~d<`L[  
annuity contract 年金合约 -u
Y:2  
annuity on human life 人寿年金 7n3x19T  
antecedent debt 先前的债项 ]t!}D6p  
ante-dated cheque 倒填日期支票 :."n@sA@  
anticipated expenditure 预期开支 o qU#I~ -  
anticipated net profit 预期纯利 WFc[F`b  
anticipated revenue 预期收入 }A&Xxh!Fwo  
anti-inflation measure 反通货膨胀措施 i
|! 9o:  
anti-inflationary stance 反通货膨胀立场 8"I5v(TV  
apparent deficit 表面赤字 nr9#3Lb  
apparent financial solvency 表面偿债能力 _ZE$\5>-  
apparent partner 表面合伙人 QH? 2v  
application for personal assessment 个人入息课税申请书 T>:g ME  
application of fund 资金应用 y0y;1N'KK  
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 DB?PS^ -2  
appointed actuary 委任精算师 Nv$gKC6 ,G  
appointed auditor 委任核数师；委任审计师 mjr{L{H=?+  
appointed trustee 委任的受托人 =R8.QBVdN  
appointer 委任人 Jhq5G"  
apportioned pro rata 按比例分摊 d'@H@  
apportionment 分配；分摊 |$*9j""u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /iJhCB[QZ  
apportionment formula 分摊方程式 vkauX:M  
apportionment of estate duty 遗产税的分摊 }n&JZ`8<s  
appraisal 估价；评估 -,CndRKx  
appreciable growth 可观增长 Jj _+YfIM  
appreciable impact 显着影响 $;j6 *,H  
appreciable increase 可观增长 ^V;lZtZ  
appreciation 增值；升值 F v^80M=z  
appreciation against other currencies 相对其他货币升值 5r}(|86O/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .6-o?=5  
appreciation tax 增值税 \(7#N<-  
appropriation 拨款；拨用；拨付 /01(9(  
appropriation account 拨款帐目  C(Gb  
Appropriation Bill 拨款法案 vh{1u  
appropriation-in-aid system 补助拨款办法 B(T4nH_k  
approved assets 核准资产 sf&K<C](  
approved basket stock 认可一篮子证券 yDBgSO{d  
approved budget 核准预算 KKTfxNxJn  
approved charitable donation 认可慈善捐款 */h9"B  
approved charitable institution 认可慈善机构 n'(n4qH2#s  
approved currency 核准货币；认可货币 2o7C2)YT$  
approved estimates 核准预算 }[R@HmN  
approved estimates of expenditure 核准开支预算 nf@u7*#6  
approved overseas insurer 核准海外保险人 4]Nr$FY  
approved overseas trust company 核准海外信托公司 d:WhP_rK9  
approved pooled investment fund 核准汇集投资基金 |4*2xDcl  
approved provident fund scheme 认可公积金计划 jc.Uh9Kc  
approved provision 核准拨款 5v-;*  
approved redeemable share 核准可赎回股份 +? g,&NE  
approved regional stock 认可地区性证券 G6ES]  
approved retirement scheme 认可退休金计划 @z?.P;f9#  
approved subordinated loan 核准附属贷款 xI),0db  
arbitrage 套戥；套汇；套利 AS-t][m#  
arbitrageur 套戥者；套汇者 F[giq1#  
arbitrary amount 临时款项 2Mi;}J1C{  
arrangement 措施；安排；协定 'cc4Y~0s  
arrears 欠款 hl ~F1"q)  
arrears of pay 欠付薪酬 >$9yQ9&|  
arrears of revenue 逾期未收税款；逾期未收的帐项 /XK`v=~(l{  
articles of association 组织章程；组织细则；组织章程细则 ?mUu(D:7D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .T>}O 0L"  
ascertainment of profit 确定利润 1s\hJATfz  
"Asia Clear" “亚洲结算系统”