[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 'w2;oO  
allotment notice 股份配售通知；配股通知 ?q P}=nJ  
allotment of shares 股份分配 % 8Z,t+'  
allowable 可获宽免；免税的 /HRaX!|E#  
allowable business loss 可扣除的营业亏损 8(}sZ)6  
allowable expenses 可扣税的支出 ]`prDw'  
allowance 免税额；津贴；备抵；准备金 vF&b|V+,  
allowance for debts 债项的免税额 q*OKA5  
allowance for depreciation by wear and tear 耗损折旧免税额 DtZm|~)a  
allowance for funeral expenses 殡殓费的免税额 ThxrhQ q[+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?la_ +;m  
allowance for repairs and outgoings 修葺及支出方面的免税额 Eg*3**gTO  
allowance to debtor 给债务人的津贴 b5Pn|5AVj  
alteration of capital 资本更改 5[_8N{QC;  
alternate trustee 候补受托人 `cpcO  
amalgamation 合并 6{'6_4;Fv(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F0Hbklr  
ambit of charges 征税范围；收费范围 G$ FBx  
amended valuation 经修订的估值  o3=kF  
American Commodities Exchange 美国商品交易所 `?x$J 6p  
American Express Bank Limited 美国运通银行 8GldVn.u  
American Stock Exchange 美国证券交易所
+QX>:z  
amortization 摊销 \0h/~ 3  
amount due from banks 存放银行同业的款项 8:xo ~Vc  
amount due from banks abroad 存放海外银行同业的款项 YkX=n{^  
amount due from holding companies 控股公司欠款  >9`ep7  
amount due from local banks 存放本港银行同业的款项 .TC `\mV  
amount due to banks 银行同业的存款 lG9ARRy(=  
amount due to banks abroad 海外银行同业的存款 )*
ckJK  
amount due to holding companies 控股公司存款 DOe
KW  
amount due to local banks 本港银行同业的存款 >U?Bka!  
amount due to outport banks 外埠银行同业的存款 ak`)>  
amount for note issue 发行纸币的款额 "zbE  
amount of bond 担保契据的款额 l #Q`f.  
amount of consideration 代价款额 k5D'RD  
amount of contribution 供款数额 KU,w9<~i(  
amount of indebtedness 负债款额 I?>T"nV +'  
amount of principal of the loan 贷款本金额 Tm\[q  
amount of rates chargeable 应征差饷数额 moR2iyO_  
amount of share capital 股本额 2(Uz9!<V  
amount of sums assured 承保款额 31& .L nq  
amount of variation 变动幅度
j_@3a)[NY  
amount of vote 拨款数额 C4]%p
i  
amount payable 应付款额 *GP_ut%  
amount receivable 应收款额 RFY!o<   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YS~t d+*  
analysis 分析 on?/tHys  
ancillary risk 附属风险 'V#ew\  
annual account 周年帐目；周年帐目报表；年度决算；年结 w9$ 8t9$|  
annual accounting date 年结日期 T+RI8.#o  
annual allowance 每年免税额；年积金；年度津贴；年津 ; ,jLtl  
annual balance 年度余额 !"%sp6Wc  
annual disposable income 每年可动用收入 l-}5@D[  
annual estimates 周年预算 z\>X[yNpA  
annual fee 年费 $?AA"Nz  
annual general meeting 周年大会 @T1+b"TC  
annual growth rate 年增率；每年增长率 ]31XX=  
annual long-term supplement 长期个案每年补助金 x}'4^Cv  
annual pensionable emolument 可供计算退休金的年薪 g ypq`F  
annual report 年报 m,C,<I|'d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ><Z3<7K9  
annual return 周年报表；周年申报表；每年报税表格 ,$zlw\  
Annual Return Rules 《周年报表规则》 m\M+p
jz  
annual review of consumer prices 每年消费物价回顾 FLI8r:  
annual roll-forward basis 逐年延展方式 P
MhhPw]  
annual salary 年薪 ++DQS9b{  
annual statement 年度报表；年度决算表 D"4&9"CU  
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 86fK=G:>  
annuitant 年金受益人 /I'u/{KB  
annuity 年金 cvE.r330|  
annuity contract 年金合约 > ' 0 ][~  
annuity on human life 人寿年金 X|E+K  
antecedent debt 先前的债项 cO+Xzd;838  
ante-dated cheque 倒填日期支票 _iJXp0g  
anticipated expenditure 预期开支 dyiEK)$h  
anticipated net profit 预期纯利 s%[GQQ-N  
anticipated revenue 预期收入 ^y0C5Bl;  
anti-inflation measure 反通货膨胀措施 34wM%@D*c  
anti-inflationary stance 反通货膨胀立场 $n Sh[{  
apparent deficit 表面赤字 5b1uD>,;y  
apparent financial solvency 表面偿债能力 U?mf^'RE  
apparent partner 表面合伙人 ITIj=!F*  
application for personal assessment 个人入息课税申请书 L'XdX\5  
application of fund 资金应用 [~c'|E8Q  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 lI_Yb:  
appointed actuary 委任精算师 5 k%9>U%$  
appointed auditor 委任核数师；委任审计师 AXP`,H  
appointed trustee 委任的受托人 ?Wg{oB@(  
appointer 委任人 h@;)dLo0z  
apportioned pro rata 按比例分摊 OssR[$69  
apportionment 分配；分摊 )w2K&Zr0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4 %)N(%u  
apportionment formula 分摊方程式 !\-4gr?`!  
apportionment of estate duty 遗产税的分摊 -9>LvLU  
appraisal 估价；评估 g(1B W #$  
appreciable growth 可观增长 yvd `nV  
appreciable impact 显着影响 QhXC>)PW  
appreciable increase 可观增长 daB l%a=  
appreciation 增值；升值 p/k<wCm6  
appreciation against other currencies 相对其他货币升值 !Wixs]od   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YYE8/\+B.  
appreciation tax 增值税 t'Eb#Nup3  
appropriation 拨款；拨用；拨付 w^])(  
appropriation account 拨款帐目 =^Sw*[eiy  
Appropriation Bill 拨款法案 xshArJ& A  
appropriation-in-aid system 补助拨款办法 @>G&7r:U  
approved assets 核准资产 6b]1d04hT  
approved basket stock 认可一篮子证券 y=9Dxst"V  
approved budget 核准预算 inPE/Ux  
approved charitable donation 认可慈善捐款
(7;J
"2M  
approved charitable institution 认可慈善机构 8wX+ZL:9  
approved currency 核准货币；认可货币 h;%i/feFg  
approved estimates 核准预算 XpgV09.EE  
approved estimates of expenditure 核准开支预算 $89ea*k  
approved overseas insurer 核准海外保险人 FE+7X=y  
approved overseas trust company 核准海外信托公司 h41$|lonU%  
approved pooled investment fund 核准汇集投资基金 4e+BqCriC*  
approved provident fund scheme 认可公积金计划 B6ed,($&  
approved provision 核准拨款 }KA-t}8  
approved redeemable share 核准可赎回股份 j,=*WG  
approved regional stock 认可地区性证券 X a"XB  
approved retirement scheme 认可退休金计划 BbrT f"`  
approved subordinated loan 核准附属贷款
x2C/L  
arbitrage 套戥；套汇；套利 `10X5V@hP  
arbitrageur 套戥者；套汇者 &[5n0e[  
arbitrary amount 临时款项 }dX/Y/  
arrangement 措施；安排；协定 >*`>0Q4y  
arrears 欠款 G@!_ZM8h  
arrears of pay 欠付薪酬
/v"6BU  
arrears of revenue 逾期未收税款；逾期未收的帐项 /M^V2=  
articles of association 组织章程；组织细则；组织章程细则 h L]8e>a?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 
AanH{  
ascertainment of profit 确定利润 psIkG0 &  
"Asia Clear" “亚洲结算系统”