[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 j9U%7u]-k  
allotment notice 股份配售通知；配股通知 tYqs~B3  
allotment of shares 股份分配 H,<7G;FPT  
allowable 可获宽免；免税的 $RwB_F  
allowable business loss 可扣除的营业亏损 xwZ8D<e-,  
allowable expenses 可扣税的支出 p|/j4@-h  
allowance 免税额；津贴；备抵；准备金 EIbXmkHl<  
allowance for debts 债项的免税额 Tv]<SI<B[  
allowance for depreciation by wear and tear 耗损折旧免税额 ";w}3+R  
allowance for funeral expenses 殡殓费的免税额 lE ;jCN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LsGiu9~S  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]G}B 0u3  
allowance to debtor 给债务人的津贴 Xvok1NM,  
alteration of capital 资本更改 !lmWb-v%36  
alternate trustee 候补受托人 9>#:/g/  
amalgamation 合并 F'?I-jtI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w$5A|%Y+V}  
ambit of charges 征税范围；收费范围 rJ'I>Q~x6  
amended valuation 经修订的估值 QIn/,Yd  
American Commodities Exchange 美国商品交易所 "$5\,  
American Express Bank Limited 美国运通银行 x2#qg>`l  
American Stock Exchange 美国证券交易所 f
Ka\7{R  
amortization 摊销 "%QD{z_L  
amount due from banks 存放银行同业的款项 "?
GebA  
amount due from banks abroad 存放海外银行同业的款项 {,j6\Cj4  
amount due from holding companies 控股公司欠款 zMK](o1Vj  
amount due from local banks 存放本港银行同业的款项 zN_:nY>
  
amount due to banks 银行同业的存款 xaKst p  
amount due to banks abroad 海外银行同业的存款 kK~IwA  
amount due to holding companies 控股公司存款 SnTDLa  
amount due to local banks 本港银行同业的存款 0gF!!m  
amount due to outport banks 外埠银行同业的存款 :Ze+%d=  
amount for note issue 发行纸币的款额 '!Kf#@';u  
amount of bond 担保契据的款额 2o[IHO]  
amount of consideration 代价款额 %YlTF\-  
amount of contribution 供款数额 n1:v HBM@\  
amount of indebtedness 负债款额 dYojm1MQ  
amount of principal of the loan 贷款本金额 g#K'6VK{  
amount of rates chargeable 应征差饷数额 Px' !;  
amount of share capital 股本额 <B&R6<]T   
amount of sums assured 承保款额 } i)$n(A)K  
amount of variation 变动幅度 d2ENm%q*PX  
amount of vote 拨款数额 b}zBn8l  
amount payable 应付款额 #S+Z$DQD  
amount receivable 应收款额 lZt(
&^T  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I]J*BD#n.  
analysis 分析 "!Rw)=7O  
ancillary risk 附属风险 4DO/rtkVq  
annual account 周年帐目；周年帐目报表；年度决算；年结 Lg`J
p&Kg  
annual accounting date 年结日期 g42R 'E%  
annual allowance 每年免税额；年积金；年度津贴；年津 g>7Y~_}  
annual balance 年度余额 re,.@${H  
annual disposable income 每年可动用收入 Oz:ZQ M  
annual estimates 周年预算 9 K  
annual fee 年费 eE/%6g  
annual general meeting 周年大会 <-jGqUN_I  
annual growth rate 年增率；每年增长率 Hr
qF![_  
annual long-term supplement 长期个案每年补助金 ZAg;q#z j  
annual pensionable emolument 可供计算退休金的年薪 L] 2<&%N2  
annual report 年报 R/<=mZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5y_"  
annual return 周年报表；周年申报表；每年报税表格 <3 j~=-  
Annual Return Rules 《周年报表规则》 qq+MBW*  
annual review of consumer prices 每年消费物价回顾 ,R-Y~+!  
annual roll-forward basis 逐年延展方式 
+3bfD  
annual salary 年薪 ?Nl"sVCo  
annual statement 年度报表；年度决算表 1 2]fQkp  
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 iIU( C.I  
annuitant 年金受益人 IB7tAG8  
annuity 年金 ~%q7Vmk9
 
annuity contract 年金合约 e.6Dl_  
annuity on human life 人寿年金 A1,4kqmE  
antecedent debt 先前的债项 fEu9Jk  
ante-dated cheque 倒填日期支票 o|287S|$  
anticipated expenditure 预期开支 2A$0CUMb  
anticipated net profit 预期纯利 d0C8*ifFO  
anticipated revenue 预期收入 coB6 rW  
anti-inflation measure 反通货膨胀措施 WhUa^  
anti-inflationary stance 反通货膨胀立场 S[@6Lp3q_  
apparent deficit 表面赤字 .Y/-8H-3v  
apparent financial solvency 表面偿债能力 Jc~E"x  
apparent partner 表面合伙人 s%dF~DSK  
application for personal assessment 个人入息课税申请书 "zZ& n3=@  
application of fund 资金应用 &9k iO  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ] EyeBF)$  
appointed actuary 委任精算师 |qL;Nu,d  
appointed auditor 委任核数师；委任审计师 :2q ?>\  
appointed trustee 委任的受托人 -"Gl 4)  
appointer 委任人 !5;t#4=  
apportioned pro rata 按比例分摊 '=%i,  
apportionment 分配；分摊 fJ :jk 6@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^~I @ spR4  
apportionment formula 分摊方程式 VA]ZR+m  
apportionment of estate duty 遗产税的分摊 urxqek  
appraisal 估价；评估 +I
sWI;lp  
appreciable growth 可观增长 G(i\'#5+  
appreciable impact 显着影响 t+}uIp42<  
appreciable increase 可观增长 UIw?;:Y  
appreciation 增值；升值 gLCz]D.'  
appreciation against other currencies 相对其他货币升值 |,fh)vO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~iT{8  
appreciation tax 增值税 #6FaIq92V  
appropriation 拨款；拨用；拨付 fle0c^=  
appropriation account 拨款帐目 {dZ8;Fy4  
Appropriation Bill 拨款法案 OX,F09.C  
appropriation-in-aid system 补助拨款办法 |2UauTp5yK  
approved assets 核准资产 0O['w<_  
approved basket stock 认可一篮子证券 |7S:l9;  
approved budget 核准预算 L9'-  
approved charitable donation 认可慈善捐款 fbL!=]A*3  
approved charitable institution 认可慈善机构 'Fzuc^G(d  
approved currency 核准货币；认可货币 g Np-f  
approved estimates 核准预算 y84XoDQ  
approved estimates of expenditure 核准开支预算 wG6FS  
approved overseas insurer 核准海外保险人 s{%fi*  
approved overseas trust company 核准海外信托公司 d:$G|<uA  
approved pooled investment fund 核准汇集投资基金 Y=WR6!{  
approved provident fund scheme 认可公积金计划 0- Yeu5A  
approved provision 核准拨款 <\xQ7|e  
approved redeemable share 核准可赎回股份 - coy@S=.'  
approved regional stock 认可地区性证券 0JOju$Bl,  
approved retirement scheme 认可退休金计划
<lX:eR1  
approved subordinated loan 核准附属贷款 b2%blQgo  
arbitrage 套戥；套汇；套利 v*gLNB,ZH  
arbitrageur 套戥者；套汇者 8ok7|DJ  
arbitrary amount 临时款项 .i
\wE@v  
arrangement 措施；安排；协定 9w$7VW;  
arrears 欠款 `i{4cT8:  
arrears of pay 欠付薪酬 z7$}#)Z7  
arrears of revenue 逾期未收税款；逾期未收的帐项 gNi}EP5>  
articles of association 组织章程；组织细则；组织章程细则 %1@.7uTN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n%8#?GC`  
ascertainment of profit 确定利润 X!?wL0n  
"Asia Clear" “亚洲结算系统”