[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 Rqvm%sAi  
allotment notice 股份配售通知；配股通知 Q'$aFl'NR  
allotment of shares 股份分配 Ji%T|KR_  
allowable 可获宽免；免税的 Bz/NFNi[p  
allowable business loss 可扣除的营业亏损 XK(<N<Z@|e  
allowable expenses 可扣税的支出
]9;WM.  
allowance 免税额；津贴；备抵；准备金 cJi5\<b  
allowance for debts 债项的免税额 i]9SCO  
allowance for depreciation by wear and tear 耗损折旧免税额 TyGXDU  
allowance for funeral expenses 殡殓费的免税额 ^XZmtB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /F/`?=1<$  
allowance for repairs and outgoings 修葺及支出方面的免税额 0($MN]oZa  
allowance to debtor 给债务人的津贴 -!w
m]kx f  
alteration of capital 资本更改 (Ozb+W?  
alternate trustee 候补受托人 |W\CV0L2  
amalgamation 合并 + de.!oY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @kI^6(.  
ambit of charges 征税范围；收费范围 [S3 X  
amended valuation 经修订的估值 /c3DltOdr  
American Commodities Exchange 美国商品交易所 B-r9\fi ,  
American Express Bank Limited 美国运通银行 $n(@hT>?  
American Stock Exchange 美国证券交易所 1)%9h>F7  
amortization 摊销 Tx
PP{6t  
amount due from banks 存放银行同业的款项 X Uh)z  
amount due from banks abroad 存放海外银行同业的款项 [dOPOA/d  
amount due from holding companies 控股公司欠款 {PYN3\N,  
amount due from local banks 存放本港银行同业的款项 "QGP]F  
amount due to banks 银行同业的存款 u8-)LOf(  
amount due to banks abroad 海外银行同业的存款 p]=8=pE<  
amount due to holding companies 控股公司存款 2 B5kpmH:  
amount due to local banks 本港银行同业的存款 N \A)P  
amount due to outport banks 外埠银行同业的存款 hvZW~ =75  
amount for note issue 发行纸币的款额 2JtGS-t  
amount of bond 担保契据的款额 "+saI@G  
amount of consideration 代价款额 U/|B IF  
amount of contribution 供款数额 s)x fTr_$  
amount of indebtedness 负债款额 63-`3R?;  
amount of principal of the loan 贷款本金额 F}i rCi47c  
amount of rates chargeable 应征差饷数额 s^3t 18m&1  
amount of share capital 股本额 GD~3RnGQ{
 
amount of sums assured 承保款额 B\Rq0N]' M  
amount of variation 变动幅度 ad i5h  
amount of vote 拨款数额 8oN4!#:  
amount payable 应付款额 _%Mu{Ni&  
amount receivable 应收款额 &k : |  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y(6&90cr  
analysis 分析 *A c~   
ancillary risk 附属风险 uR@\/6!@  
annual account 周年帐目；周年帐目报表；年度决算；年结 kwZ C3p\\  
annual accounting date 年结日期 a] >|2JN<&  
annual allowance 每年免税额；年积金；年度津贴；年津 FW[<;$  
annual balance 年度余额 6mMJ$FY+  
annual disposable income 每年可动用收入 Dzc 4
J66  
annual estimates 周年预算 _qJ[~'m<^C  
annual fee 年费 * Oyic3F  
annual general meeting 周年大会 YgdoQBQ  
annual growth rate 年增率；每年增长率 Q.M3rRh  
annual long-term supplement 长期个案每年补助金 LNk 3=v2M  
annual pensionable emolument 可供计算退休金的年薪 <(#cPV@j  
annual report 年报 o.}^6. h"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sR?_{rQ  
annual return 周年报表；周年申报表；每年报税表格 -"!V&M  
Annual Return Rules 《周年报表规则》 ckN/_ u3  
annual review of consumer prices 每年消费物价回顾 w&:h^u  
annual roll-forward basis 逐年延展方式 n1buE1r?  
annual salary 年薪 YN"102CK  
annual statement 年度报表；年度决算表 P]r"E  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 i!YZF$|  
annuitant 年金受益人 }u:^Mz  
annuity 年金 .yg"!X  
annuity contract 年金合约 5 MQRb?[  
annuity on human life 人寿年金 )k29mqa`  
antecedent debt 先前的债项 BQ_\8Qt|  
ante-dated cheque 倒填日期支票 A 7DdUNR  
anticipated expenditure 预期开支 --",}%-  
anticipated net profit 预期纯利 gEU)UIJ  
anticipated revenue 预期收入 kDO6:sjR7  
anti-inflation measure 反通货膨胀措施 vk;>#yoox  
anti-inflationary stance 反通货膨胀立场 ]p+t>'s  
apparent deficit 表面赤字 ot(|t4^  
apparent financial solvency 表面偿债能力 eQ9{J9)?  
apparent partner 表面合伙人 ;$[o7Qm5r  
application for personal assessment 个人入息课税申请书 a,&Kvh  
application of fund 资金应用 ><`.(Z5c  
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 |byB7f  
appointed actuary 委任精算师 [h8F)
  
appointed auditor 委任核数师；委任审计师 ~3f#cEP>d}  
appointed trustee 委任的受托人 jCKRoao  
appointer 委任人 T7cT4PAW  
apportioned pro rata 按比例分摊 ecf<(Vl}  
apportionment 分配；分摊 Z4hP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 as o8  
apportionment formula 分摊方程式 #J^p,6  
apportionment of estate duty 遗产税的分摊 )-9|3`  
appraisal 估价；评估 0Xk;X1Xl  
appreciable growth 可观增长 z13"S(5D~  
appreciable impact 显着影响 ] 
^  
appreciable increase 可观增长 Hvor{o5|tB  
appreciation 增值；升值 ?:n{GK  
appreciation against other currencies 相对其他货币升值 9n8;eE08  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )S8q.h  
appreciation tax 增值税 4_r8ynq{z  
appropriation 拨款；拨用；拨付 \Xxx5:qM  
appropriation account 拨款帐目 ua7I K~8l  
Appropriation Bill 拨款法案 nwcT8b87J  
appropriation-in-aid system 补助拨款办法 \hNMTj#O  
approved assets 核准资产 jGt'S{  
approved basket stock 认可一篮子证券 )2rI/=R  
approved budget 核准预算 @J" }~Y  
approved charitable donation 认可慈善捐款 / HaS.  
approved charitable institution 认可慈善机构 ]V.9jlXF  
approved currency 核准货币；认可货币 ;;l(  
approved estimates 核准预算 IwWo-WN7.  
approved estimates of expenditure 核准开支预算 B(^fM!_%-6  
approved overseas insurer 核准海外保险人 z:<(b   
approved overseas trust company 核准海外信托公司 YWq[)F@0G  
approved pooled investment fund 核准汇集投资基金 r=@h}TKv{I  
approved provident fund scheme 认可公积金计划 \ 0<e#0-V  
approved provision 核准拨款 |S>nfL{TQe  
approved redeemable share 核准可赎回股份 to:hMd1T  
approved regional stock 认可地区性证券 %R&3v%$y*  
approved retirement scheme 认可退休金计划 r% mN]?u  
approved subordinated loan 核准附属贷款 O8dD
oP\F2  
arbitrage 套戥；套汇；套利 $RA"NIZ:!  
arbitrageur 套戥者；套汇者 ch :428  
arbitrary amount 临时款项 /=7|FtB`  
arrangement 措施；安排；协定 cJE2z2uW0
 
arrears 欠款 *j<;;z-  
arrears of pay 欠付薪酬 kN>d5q9b%X  
arrears of revenue 逾期未收税款；逾期未收的帐项 7*[>e7:A  
articles of association 组织章程；组织细则；组织章程细则 YrZAy5\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D4
o?  
ascertainment of profit 确定利润 dWm[#,Q?  
"Asia Clear" “亚洲结算系统”