[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 gb9[Meg'  
allotment notice 股份配售通知；配股通知 tPzM7 n|  
allotment of shares 股份分配 T7ki/hjRb  
allowable 可获宽免；免税的 V-:`+&S{^  
allowable business loss 可扣除的营业亏损 oX#9RW/ >I  
allowable expenses 可扣税的支出 S8vx[<  
allowance 免税额；津贴；备抵；准备金 o6:45  
allowance for debts 债项的免税额 \ bC}&Iz6  
allowance for depreciation by wear and tear 耗损折旧免税额 /Q]:Uf.J  
allowance for funeral expenses 殡殓费的免税额 5(KG=EHj_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dJaEoF  
allowance for repairs and outgoings 修葺及支出方面的免税额 2!{N[*)  
allowance to debtor 给债务人的津贴 A mvw`u>  
alteration of capital 资本更改 fls#LcI9>6  
alternate trustee 候补受托人 TXx'7[  
amalgamation 合并 $u&|[vcP0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q?1yE@th  
ambit of charges 征税范围；收费范围 o\:$V  
amended valuation 经修订的估值 B6(h7~0(<  
American Commodities Exchange 美国商品交易所 .r(^h/IF  
American Express Bank Limited 美国运通银行 2h5tBEOX.s  
American Stock Exchange 美国证券交易所 bD  d_}  
amortization 摊销 sb`&bA;i  
amount due from banks 存放银行同业的款项 vs+We*8H  
amount due from banks abroad 存放海外银行同业的款项 { _-wG3f|  
amount due from holding companies 控股公司欠款 >@z d\}@W  
amount due from local banks 存放本港银行同业的款项 `~0P[>|+  
amount due to banks 银行同业的存款 S]vW&r3`  
amount due to banks abroad 海外银行同业的存款 t2Ip\>;9f  
amount due to holding companies 控股公司存款 ofVEao  
amount due to local banks 本港银行同业的存款 nD(w @c?  
amount due to outport banks 外埠银行同业的存款 }FHw" {my  
amount for note issue 发行纸币的款额 ]v<d0"2  
amount of bond 担保契据的款额 O{Dm;@J-aM  
amount of consideration 代价款额 i1tVdbC]  
amount of contribution 供款数额 `!]R!T@C  
amount of indebtedness 负债款额  dD:  
amount of principal of the loan 贷款本金额 ~v^%ze  
amount of rates chargeable 应征差饷数额 _s2m-jm7  
amount of share capital 股本额 7&=-a|k~  
amount of sums assured 承保款额 U8EJC .e&O  
amount of variation 变动幅度 poTl|y @  
amount of vote 拨款数额 &zO3
qt6  
amount payable 应付款额 OTnu{<.a  
amount receivable 应收款额 h=!M6yap<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c6f| y_2  
analysis 分析 OiYNH~hv  
ancillary risk 附属风险 Sb'N];  
annual account 周年帐目；周年帐目报表；年度决算；年结  {VS''Lv  
annual accounting date 年结日期 f2`P8$U)R  
annual allowance 每年免税额；年积金；年度津贴；年津 w9/nVu  
annual balance 年度余额 #4Dn@Gqh.Y  
annual disposable income 每年可动用收入 @gH(/ pFX  
annual estimates 周年预算 (zj z]@qJ  
annual fee 年费 _{[k[]  
annual general meeting 周年大会 jB5>y&+  
annual growth rate 年增率；每年增长率 aytq4Ts  
annual long-term supplement 长期个案每年补助金 20$F$YYuk  
annual pensionable emolument 可供计算退休金的年薪 A Z]P+v  
annual report 年报 &G0l&8pa  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tZdwy>;  
annual return 周年报表；周年申报表；每年报税表格 x%_qJ]o  
Annual Return Rules 《周年报表规则》 e$ThSh\+(  
annual review of consumer prices 每年消费物价回顾 pQk=x T  
annual roll-forward basis 逐年延展方式 zJz82jMm  
annual salary 年薪 i_[^s:*T  
annual statement 年度报表；年度决算表 |De!ti  
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 Pz5ebhgq  
annuitant 年金受益人 q"{Up
  
annuity 年金 oq=?i%'>  
annuity contract 年金合约 D?iy.Dg  
annuity on human life 人寿年金 jl;kcGE  
antecedent debt 先前的债项 )j{WeG7L  
ante-dated cheque 倒填日期支票 -}=@ *See#  
anticipated expenditure 预期开支 7p P|  
anticipated net profit 预期纯利 *37LN  
anticipated revenue 预期收入 6(ka"Vu~  
anti-inflation measure 反通货膨胀措施
):/<H  
anti-inflationary stance 反通货膨胀立场 H.jLGe>  
apparent deficit 表面赤字 kHt! S9r  
apparent financial solvency 表面偿债能力 9\AEyaJFZ  
apparent partner 表面合伙人 B, QC-Tn  
application for personal assessment 个人入息课税申请书 dNR7e   
application of fund 资金应用 }}kS~ w-#  
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 Y{%4F%Oy  
appointed actuary 委任精算师 ;FV~q{  
appointed auditor 委任核数师；委任审计师 *%ed;>6:Q  
appointed trustee 委任的受托人 Y|hzF:ll  
appointer 委任人 I}*]m%'-Y  
apportioned pro rata 按比例分摊 r~S!<9f  
apportionment 分配；分摊 K$Mx}m7l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c7FfI"7HR  
apportionment formula 分摊方程式 t-v^-#  
apportionment of estate duty 遗产税的分摊 (hhdbf  
appraisal 估价；评估 qP7&LtU  
appreciable growth 可观增长 q8'@dH  
appreciable impact 显着影响 Ff)~clIK '  
appreciable increase 可观增长 fl pXVtsQ  
appreciation 增值；升值 x?k  
appreciation against other currencies 相对其他货币升值 @&~OB/7B:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,xAM[h&  
appreciation tax 增值税 ~)!V8  
appropriation 拨款；拨用；拨付 ?`vM#)  
appropriation account 拨款帐目 1jZDw~  
Appropriation Bill 拨款法案 |x _-I#H  
appropriation-in-aid system 补助拨款办法 vSyi}5D  
approved assets 核准资产 ,wry u|7"$  
approved basket stock 认可一篮子证券 o*O"\/pmF  
approved budget 核准预算 sx;V,"Y  
approved charitable donation 认可慈善捐款 b6LC$"t0  
approved charitable institution 认可慈善机构 g(@$uJ  
approved currency 核准货币；认可货币 h 7(H%(^_  
approved estimates 核准预算 buq *abON  
approved estimates of expenditure 核准开支预算 ^'C,WZt  
approved overseas insurer 核准海外保险人 [#STR=_f  
approved overseas trust company 核准海外信托公司 "6I-]:K-  
approved pooled investment fund 核准汇集投资基金 J{GFb  
approved provident fund scheme 认可公积金计划 ZbZAx:L  
approved provision 核准拨款 2;Y@3d:z  
approved redeemable share 核准可赎回股份 Ovaj":L  
approved regional stock 认可地区性证券 a0V8 L+v(  
approved retirement scheme 认可退休金计划 v$.JmL0^J  
approved subordinated loan 核准附属贷款 i(&6ys5  
arbitrage 套戥；套汇；套利 /JK-}E  
arbitrageur 套戥者；套汇者 ch)Ps2i  
arbitrary amount 临时款项 j(@g  
arrangement 措施；安排；协定 5Gw!9{ke  
arrears 欠款 Y1U"HqNl*  
arrears of pay 欠付薪酬 q[y,J  
arrears of revenue 逾期未收税款；逾期未收的帐项 >'2w\Uk~:  
articles of association 组织章程；组织细则；组织章程细则 j &0fC!k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S2At$47v  
ascertainment of profit 确定利润 7(|3 OR+  
"Asia Clear" “亚洲结算系统”