[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 ]HpKDb0+  
allotment notice 股份配售通知；配股通知 =vqy
5y  
allotment of shares 股份分配 |U~m8e&:  
allowable 可获宽免；免税的 !uoQLiH+  
allowable business loss 可扣除的营业亏损 | oYqkP|  
allowable expenses 可扣税的支出 e@Cv')]B  
allowance 免税额；津贴；备抵；准备金 @|N'V" *MT  
allowance for debts 债项的免税额 dZMOgZ.!yr  
allowance for depreciation by wear and tear 耗损折旧免税额 2;82*0Y%  
allowance for funeral expenses 殡殓费的免税额 'dkKBLsx
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 88K=jo))b  
allowance for repairs and outgoings 修葺及支出方面的免税额 X {[" 4  
allowance to debtor 给债务人的津贴 UJ}Xa&*H\  
alteration of capital 资本更改 fV 6$YCf  
alternate trustee 候补受托人 `{1&*4!  
amalgamation 合并 gM0 ^k6bB8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >u6*P{;\  
ambit of charges 征税范围；收费范围 %[l*:05  
amended valuation 经修订的估值 Lc0U-!{G  
American Commodities Exchange 美国商品交易所 }qqE2;{ND  
American Express Bank Limited 美国运通银行 s,tZi6Z=%E  
American Stock Exchange 美国证券交易所 Z~JX@s0v  
amortization 摊销 MS_@ Xe  
amount due from banks 存放银行同业的款项 `|t X[':  
amount due from banks abroad 存放海外银行同业的款项 6:(R/9!P  
amount due from holding companies 控股公司欠款 SO~]aFoYt  
amount due from local banks 存放本港银行同业的款项 -G!W6$Y  
amount due to banks 银行同业的存款 Qh3V[br  
amount due to banks abroad 海外银行同业的存款 #/Ul W  
amount due to holding companies 控股公司存款 3@d{C^\  
amount due to local banks 本港银行同业的存款 ,b&-o?.{  
amount due to outport banks 外埠银行同业的存款 h{$mL#J  
amount for note issue 发行纸币的款额 /Ir|& <yB  
amount of bond 担保契据的款额 't3
@dz_dG  
amount of consideration 代价款额 POnI&y]
  
amount of contribution 供款数额 [f_4%Now  
amount of indebtedness 负债款额 Hy?+p{{G  
amount of principal of the loan 贷款本金额 iva?3 .t  
amount of rates chargeable 应征差饷数额 SGZ]
_  
amount of share capital 股本额 r35'U#VMk?  
amount of sums assured 承保款额 zW,Nv>Ac5  
amount of variation 变动幅度 /~4wM#Y
i8  
amount of vote 拨款数额 &WqKsH$  
amount payable 应付款额 wRc=;f  
amount receivable 应收款额 _cWz9 ;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X5(S+;v"^  
analysis 分析 sRM3G]nUr  
ancillary risk 附属风险 h`_@eax  
annual account 周年帐目；周年帐目报表；年度决算；年结 &#AK#`&)0i  
annual accounting date 年结日期 isdEs k#A.  
annual allowance 每年免税额；年积金；年度津贴；年津 7 Q`'1oE?  
annual balance 年度余额 d%"?^ e  
annual disposable income 每年可动用收入 8-A *Jc  
annual estimates 周年预算 ;AFF7N> &  
annual fee 年费 v Ft]n  
annual general meeting 周年大会 ^kS44pr\Q  
annual growth rate 年增率；每年增长率 q,<AW>  
annual long-term supplement 长期个案每年补助金 <hYrcOt  
annual pensionable emolument 可供计算退休金的年薪 ]>K02SVT:  
annual report 年报 f/FK>oUh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [lSQ?
 
annual return 周年报表；周年申报表；每年报税表格 'G.^g}N1  
Annual Return Rules 《周年报表规则》 ;+) M~2 =  
annual review of consumer prices 每年消费物价回顾 WFOO6 kM z  
annual roll-forward basis 逐年延展方式 % d%KH9u  
annual salary 年薪 S`!MoIMsD  
annual statement 年度报表；年度决算表 L5"|RI }  
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 0.& B  
annuitant 年金受益人 ~7N>tjB  
annuity 年金 .szs?  
annuity contract 年金合约 ~-"<)XPe  
annuity on human life 人寿年金 F$Cf\#{3  
antecedent debt 先前的债项 |;L%hIR[  
ante-dated cheque 倒填日期支票 ?pT\Ft V  
anticipated expenditure 预期开支 OT&mNE4  
anticipated net profit 预期纯利 d/Sx+1 "{T  
anticipated revenue 预期收入 6.%V"l   
anti-inflation measure 反通货膨胀措施 /1Xji0LK  
anti-inflationary stance 反通货膨胀立场 `&)khxT/  
apparent deficit 表面赤字 q {rc[ s?  
apparent financial solvency 表面偿债能力 UE3#(:xA  
apparent partner 表面合伙人 a]-.@^:_i  
application for personal assessment 个人入息课税申请书 _` %z  
application of fund 资金应用 :&]THUw  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 .kBZ(`K  
appointed actuary 委任精算师 ^:b%QO  
appointed auditor 委任核数师；委任审计师 8:BPXdiK  
appointed trustee 委任的受托人 2iUdTy$  
appointer 委任人 ..ig jc#UF  
apportioned pro rata 按比例分摊 E&?z-,-o@  
apportionment 分配；分摊 s}~ 'o!}W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;K'1dsA  
apportionment formula 分摊方程式 4_`ss+gk  
apportionment of estate duty 遗产税的分摊 IZ2c<B5&  
appraisal 估价；评估 u}Q@u!~e9  
appreciable growth 可观增长 q><E?  
appreciable impact 显着影响 ' xO^2m+N;  
appreciable increase 可观增长 94=aVM\>>  
appreciation 增值；升值 +OUYQMmM  
appreciation against other currencies 相对其他货币升值 0A~zuK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~%6GF57gC  
appreciation tax 增值税 _&/FO{F@m  
appropriation 拨款；拨用；拨付 |JpLMUG  
appropriation account 拨款帐目 iU5Aj:U3  
Appropriation Bill 拨款法案 ]}g;q*!J  
appropriation-in-aid system 补助拨款办法 EZm6WvlxSI  
approved assets 核准资产 pg}9baW?  
approved basket stock 认可一篮子证券 :v_H;UU  
approved budget 核准预算 0]v:I
x  
approved charitable donation 认可慈善捐款 EM_
`` 0^  
approved charitable institution 认可慈善机构 /Z:\=0`  
approved currency 核准货币；认可货币 cuJ%;q=;  
approved estimates 核准预算 |eEcEu?/b  
approved estimates of expenditure 核准开支预算 !l7eB@O  
approved overseas insurer 核准海外保险人 ^ fo2sN"   
approved overseas trust company 核准海外信托公司 GEg 8\  
approved pooled investment fund 核准汇集投资基金 I_Q*uH.Y5  
approved provident fund scheme 认可公积金计划 vW\#2[j[  
approved provision 核准拨款 ^&o38=70*  
approved redeemable share 核准可赎回股份 k1A64
?p  
approved regional stock 认可地区性证券 y;N[#hY#CD  
approved retirement scheme 认可退休金计划 k+^-;=u6<  
approved subordinated loan 核准附属贷款 & yKUf  
arbitrage 套戥；套汇；套利 oG! S(95  
arbitrageur 套戥者；套汇者 E%CJM+r!  
arbitrary amount 临时款项 $-dz1}  
arrangement 措施；安排；协定 @"*8nV#  
arrears 欠款 J%?
'Q{
  
arrears of pay 欠付薪酬 WcyN,5  
arrears of revenue 逾期未收税款；逾期未收的帐项 v{ F/Bifo  
articles of association 组织章程；组织细则；组织章程细则 L< MIl[z7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qTA
@0fL  
ascertainment of profit 确定利润 v3(W4G`  
"Asia Clear" “亚洲结算系统”