[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 N"[B=fU}  
allotment notice 股份配售通知；配股通知 $mA5@O~C5\  
allotment of shares 股份分配 nL]^$J$  
allowable 可获宽免；免税的 ']ood!  
allowable business loss 可扣除的营业亏损 ^]p  
allowable expenses 可扣税的支出 ps:f=6m2  
allowance 免税额；津贴；备抵；准备金 io4A>>W==/  
allowance for debts 债项的免税额 >n.z)ZJ  
allowance for depreciation by wear and tear 耗损折旧免税额 o[6y+<'o  
allowance for funeral expenses 殡殓费的免税额 CPazEe1S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J#3{S]*v_  
allowance for repairs and outgoings 修葺及支出方面的免税额 7q9gngT1LA  
allowance to debtor 给债务人的津贴 `BZ&~vJ_  
alteration of capital 资本更改 ET^|z  
alternate trustee 候补受托人 b1^n KB  
amalgamation 合并 )E7 FA|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \ SCy$,m  
ambit of charges 征税范围；收费范围 C idM(  
amended valuation 经修订的估值 0WxCSL$#I  
American Commodities Exchange 美国商品交易所 ;@4H5p  
American Express Bank Limited 美国运通银行 U Lmg$T&  
American Stock Exchange 美国证券交易所 R -e
lIp  
amortization 摊销 h=RDO  
amount due from banks 存放银行同业的款项 bNzqls$  
amount due from banks abroad 存放海外银行同业的款项 `
QP  ~  
amount due from holding companies 控股公司欠款 MXAEX2xmme  
amount due from local banks 存放本港银行同业的款项 17UK1Jx,  
amount due to banks 银行同业的存款 0^!Gib  
amount due to banks abroad 海外银行同业的存款 <ZPZk'53<f  
amount due to holding companies 控股公司存款 &y_? rH  
amount due to local banks 本港银行同业的存款 _p tP[SV^j  
amount due to outport banks 外埠银行同业的存款 =LH}YUm d  
amount for note issue 发行纸币的款额 - HOnB=  
amount of bond 担保契据的款额 FbSa~uN  
amount of consideration 代价款额 1IA5.@G:  
amount of contribution 供款数额 $G?(OWI}l`  
amount of indebtedness 负债款额 @] .VQ<X|0  
amount of principal of the loan 贷款本金额  ~Nh&.a  
amount of rates chargeable 应征差饷数额 [F([   
amount of share capital 股本额 M[
Y4_$k<-  
amount of sums assured 承保款额 qJs[i>P[W  
amount of variation 变动幅度 9k2,3It  
amount of vote 拨款数额 pz}mF D&[  
amount payable 应付款额 pVokgUrC  
amount receivable 应收款额 )@PnTpL*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mA{#]Yvf1  
analysis 分析 A]y*so!)>  
ancillary risk 附属风险 2)LX^?7 R  
annual account 周年帐目；周年帐目报表；年度决算；年结 [QEwK|!L  
annual accounting date 年结日期 d?Y-;-|8Qh  
annual allowance 每年免税额；年积金；年度津贴；年津 J1 tDO?  
annual balance 年度余额 6&!l'[hU  
annual disposable income 每年可动用收入 E3\ZJjG  
annual estimates 周年预算 6Dzs?P  
annual fee 年费 Sb<\-O14"  
annual general meeting 周年大会 #vnT&FN0[  
annual growth rate 年增率；每年增长率 kV^?p  
annual long-term supplement 长期个案每年补助金 O3_B<Em  
annual pensionable emolument 可供计算退休金的年薪 {rGYRn,  
annual report 年报 ph^4GBR   
Annual Report on the Consumer Price Index 《消费物价指数年报》 (Pz8iz  
annual return 周年报表；周年申报表；每年报税表格 F3 f@9@b  
Annual Return Rules 《周年报表规则》 U)~#g'6:8  
annual review of consumer prices 每年消费物价回顾 @l,{x|00  
annual roll-forward basis 逐年延展方式 wu^q`!ml  
annual salary 年薪 u6_jn
ZGB  
annual statement 年度报表；年度决算表 KS! iL=i  
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 zzf7S%1I  
annuitant 年金受益人 iSd?N}2,I  
annuity 年金 z>:U{!5k  
annuity contract 年金合约 rt.[,m  
annuity on human life 人寿年金
&:8T$UV  
antecedent debt 先前的债项 {})y^L  
ante-dated cheque 倒填日期支票 8t``NZ[  
anticipated expenditure 预期开支 4I ,o&TK  
anticipated net profit 预期纯利 Jr ?!Mh-  
anticipated revenue 预期收入 )5i*/I\  
anti-inflation measure 反通货膨胀措施 i<:p.ug-O  
anti-inflationary stance 反通货膨胀立场 DcU C,  
apparent deficit 表面赤字 |Y{
PO&-?r  
apparent financial solvency 表面偿债能力  1~EO+  
apparent partner 表面合伙人 N9*UMVU  
application for personal assessment 个人入息课税申请书 GN%<"I.  
application of fund 资金应用 C9Wojo.  
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 .;Z.F7{q  
appointed actuary 委任精算师 $[QcEk  
appointed auditor 委任核数师；委任审计师 00qZw?%K  
appointed trustee 委任的受托人 Ld~4nc$H8  
appointer 委任人 '?k' 6R$'\  
apportioned pro rata 按比例分摊 lVT&+r~r  
apportionment 分配；分摊 ^je528%H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [Pqn3I[  
apportionment formula 分摊方程式  V.fp/jhj  
apportionment of estate duty 遗产税的分摊 y{;u@o?T  
appraisal 估价；评估 yjv&4pIc1  
appreciable growth 可观增长 (olLB  
appreciable impact 显着影响 \!7*(&yly  
appreciable increase 可观增长 !3?~#e{_  
appreciation 增值；升值 #-dK0<:  
appreciation against other currencies 相对其他货币升值 J;HkTT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3 9yz~  
appreciation tax 增值税 #}j]XWy  
appropriation 拨款；拨用；拨付 $$~a=q,P[  
appropriation account 拨款帐目 +yIL[D  
Appropriation Bill 拨款法案 L, %Z9  
appropriation-in-aid system 补助拨款办法 w?/f Zx  
approved assets 核准资产 jRwa0Px(  
approved basket stock 认可一篮子证券 QP<FCmt8  
approved budget 核准预算 XP4jZCt9  
approved charitable donation 认可慈善捐款 VB's  
approved charitable institution 认可慈善机构 }2mI*"%)\u  
approved currency 核准货币；认可货币 [nC4/V+-  
approved estimates 核准预算
`M6YblnJZ  
approved estimates of expenditure 核准开支预算 u<C$'V  
approved overseas insurer 核准海外保险人 i U,/!IQ  
approved overseas trust company 核准海外信托公司 _Z0\`kba+  
approved pooled investment fund 核准汇集投资基金 lnjL7x  
approved provident fund scheme 认可公积金计划 cPm~` Zd  
approved provision 核准拨款 CJ:uYXJJ:z  
approved redeemable share 核准可赎回股份 h\2}875  
approved regional stock 认可地区性证券 wU.'_SBfB  
approved retirement scheme 认可退休金计划 >waN; &>/  
approved subordinated loan 核准附属贷款 -@#Pc#  
arbitrage 套戥；套汇；套利 O68bzi]  
arbitrageur 套戥者；套汇者 ^ }tLnF  
arbitrary amount 临时款项 r /^'X
j'(  
arrangement 措施；安排；协定 mUiOD$rO  
arrears 欠款 nc -Qz  
arrears of pay 欠付薪酬 4u7Cm  
arrears of revenue 逾期未收税款；逾期未收的帐项 hO%Y{Gg  
articles of association 组织章程；组织细则；组织章程细则 GIK u  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T4vogoy  
ascertainment of profit 确定利润 Q^vGj</u  
"Asia Clear" “亚洲结算系统”