[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 ~wtK(U  
allotment notice 股份配售通知；配股通知 r<%ua6@  
allotment of shares 股份分配 m1 tYDZ"
i  
allowable 可获宽免；免税的 {^5LolCCH  
allowable business loss 可扣除的营业亏损 /?ZO-]q  
allowable expenses 可扣税的支出 <W>T!;4!  
allowance 免税额；津贴；备抵；准备金 J]!&E~Y  
allowance for debts 债项的免税额 s6DmZ^Y%  
allowance for depreciation by wear and tear 耗损折旧免税额 @5["L  
allowance for funeral expenses 殡殓费的免税额 7J[DD5
  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7R4t%^F  
allowance for repairs and outgoings 修葺及支出方面的免税额 EbfE/_I  
allowance to debtor 给债务人的津贴 ?M/H{  
alteration of capital 资本更改 .jXD0~N8q  
alternate trustee 候补受托人 rexNsKRK_  
amalgamation 合并 vcmB)P-T`O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s|`ZV^R  
ambit of charges 征税范围；收费范围 #`HY"-7m_  
amended valuation 经修订的估值 ~6Xr^An/Z  
American Commodities Exchange 美国商品交易所 j`D% Wx_  
American Express Bank Limited 美国运通银行 mTj?W$+r  
American Stock Exchange 美国证券交易所 5LX%S.CW  
amortization 摊销 CE|iu!-4  
amount due from banks 存放银行同业的款项 f@j)t%mh  
amount due from banks abroad 存放海外银行同业的款项 ^t$xR_  
amount due from holding companies 控股公司欠款 mA?fCs  
amount due from local banks 存放本港银行同业的款项 FwjmC%iY  
amount due to banks 银行同业的存款 n9%&HDl4  
amount due to banks abroad 海外银行同业的存款 > u!# 4  
amount due to holding companies 控股公司存款 rjo1  
amount due to local banks 本港银行同业的存款 ?mA%`*=q  
amount due to outport banks 外埠银行同业的存款 6CV9ewr  
amount for note issue 发行纸币的款额 KLBX2H2^0  
amount of bond 担保契据的款额 "c5bz  
amount of consideration 代价款额 sGp]jqX2,m  
amount of contribution 供款数额 lEYAq'=  
amount of indebtedness 负债款额 rRQKW_9mB  
amount of principal of the loan 贷款本金额 !U"?vSl  
amount of rates chargeable 应征差饷数额 4lF(..Ix  
amount of share capital 股本额 4Zn"K}q  
amount of sums assured 承保款额 \-W|)H  
amount of variation 变动幅度 tRCz[M&  
amount of vote 拨款数额 }0oVIr  
amount payable 应付款额 c+:XaDS-  
amount receivable 应收款额 @2;/-,4O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q H57[Yg  
analysis 分析 Wb%t6N?  
ancillary risk 附属风险 "g%=FH3e  
annual account 周年帐目；周年帐目报表；年度决算；年结 k0v&U@+-J  
annual accounting date 年结日期 _/5#A+ ?  
annual allowance 每年免税额；年积金；年度津贴；年津 6ec#3~ Y]  
annual balance 年度余额 Bln($lOz  
annual disposable income 每年可动用收入 $X_A74(  
annual estimates 周年预算 UOa n  
annual fee 年费 vveL|j  
annual general meeting 周年大会 Rn
_FYP  
annual growth rate 年增率；每年增长率 T^DJ/uhd  
annual long-term supplement 长期个案每年补助金 ]ft}fU5C1  
annual pensionable emolument 可供计算退休金的年薪 )>]@@Trx  
annual report 年报 n)uck5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;i,3KJ[L  
annual return 周年报表；周年申报表；每年报税表格 eUVhNg  
Annual Return Rules 《周年报表规则》 ^1-Vd5g  
annual review of consumer prices 每年消费物价回顾 }pJLK\  
annual roll-forward basis 逐年延展方式 hd1aNaF-  
annual salary 年薪 L}\ oFjVju  
annual statement 年度报表；年度决算表 UJiy]y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mv{bX| .  
annuitant 年金受益人 c0v6*O)  
annuity 年金 G@+R!IG  
annuity contract 年金合约 !T"jvDYH  
annuity on human life 人寿年金 D$U`u[qjtS  
antecedent debt 先前的债项 B2^*Sr[  
ante-dated cheque 倒填日期支票 &e\
UlM22  
anticipated expenditure 预期开支 DS|q(O=7~t  
anticipated net profit 预期纯利 Y =ksrs>w  
anticipated revenue 预期收入 E}g)q;0v|2  
anti-inflation measure 反通货膨胀措施 JFu9_=%+  
anti-inflationary stance 反通货膨胀立场 <lgX=wx L  
apparent deficit 表面赤字 i sU4D  
apparent financial solvency 表面偿债能力 s3[\&zt  
apparent partner 表面合伙人 awl3|k/  
application for personal assessment 个人入息课税申请书 mMw--Gc?  
application of fund 资金应用 (3?W)i  
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 a7}O.NDf  
appointed actuary 委任精算师 3_ ZlZ_Tq  
appointed auditor 委任核数师；委任审计师 o/hj~;(]  
appointed trustee 委任的受托人 LDY3Ya`6m  
appointer 委任人 ~X<?&;6  
apportioned pro rata 按比例分摊 KP&$Sl  
apportionment 分配；分摊 %+iAL<S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O?t49=uB}  
apportionment formula 分摊方程式 /8wfI_P>M"  
apportionment of estate duty 遗产税的分摊 slQEAqG)B  
appraisal 估价；评估 uK=)65]  
appreciable growth 可观增长 :E.T2n
a  
appreciable impact 显着影响 ] P>c{  
appreciable increase 可观增长 qH(HcsgD  
appreciation 增值；升值 aen0XiB6~^  
appreciation against other currencies 相对其他货币升值 l \WN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ip|=NQL>  
appreciation tax 增值税 4hx4/5[^  
appropriation 拨款；拨用；拨付 6 xLQ  
appropriation account 拨款帐目 'Pe;Tp>`  
Appropriation Bill 拨款法案 /s@j{*Om  
appropriation-in-aid system 补助拨款办法 oFKTBH:I  
approved assets 核准资产 gKP=@v%-  
approved basket stock 认可一篮子证券 k\X yR 4r  
approved budget 核准预算 0"{-<Wot}  
approved charitable donation 认可慈善捐款 $ZkT G  
approved charitable institution 认可慈善机构 ?4
#UW7I  
approved currency 核准货币；认可货币 >U)>~SQf  
approved estimates 核准预算 jJD*s/o  
approved estimates of expenditure 核准开支预算 EE-wi@  
approved overseas insurer 核准海外保险人 V8rS~'{\  
approved overseas trust company 核准海外信托公司 I2
WWhsNC  
approved pooled investment fund 核准汇集投资基金 /vI"v4  
approved provident fund scheme 认可公积金计划 05Q4$P  
approved provision 核准拨款 4BZ7R,m#.  
approved redeemable share 核准可赎回股份 )jj
L'  
approved regional stock 认可地区性证券 ft1V1 c  
approved retirement scheme 认可退休金计划 XEBj=5sG  
approved subordinated loan 核准附属贷款 ji C2B  
arbitrage 套戥；套汇；套利 hi/Z>1ZOX  
arbitrageur 套戥者；套汇者 Z*'<9l_1  
arbitrary amount 临时款项 _ glB<r$  
arrangement 措施；安排；协定 pV O{7I  
arrears 欠款 F!g;}_s9  
arrears of pay 欠付薪酬 iB5q"hoZC  
arrears of revenue 逾期未收税款；逾期未收的帐项 V  n+a-v  
articles of association 组织章程；组织细则；组织章程细则 n~ZZX={a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z7I
\\M  
ascertainment of profit 确定利润 ae
DhC#h  
"Asia Clear" “亚洲结算系统”