[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 fmfTSN(Q~`  
allotment notice 股份配售通知；配股通知 sV/l5]b]  
allotment of shares 股份分配 N|mJg[j@7  
allowable 可获宽免；免税的 :IMdN}(L  
allowable business loss 可扣除的营业亏损 \8S~c8Z~  
allowable expenses 可扣税的支出 .~>?*}  
allowance 免税额；津贴；备抵；准备金 6sJw@OaJ  
allowance for debts 债项的免税额 qH>`}/,P  
allowance for depreciation by wear and tear 耗损折旧免税额 5!I4
l1  
allowance for funeral expenses 殡殓费的免税额 R BwO+J53y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DZ$` 4;C[  
allowance for repairs and outgoings 修葺及支出方面的免税额 >5hhd38  
allowance to debtor 给债务人的津贴 MZ
V_5i@:  
alteration of capital 资本更改 YAVy9 $N-  
alternate trustee 候补受托人 .B72C[' c  
amalgamation 合并 BHA9
23p?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;{#^MD MB  
ambit of charges 征税范围；收费范围 s&a1y~rv  
amended valuation 经修订的估值 ht=P\E  
American Commodities Exchange 美国商品交易所 \3Pv# )  
American Express Bank Limited 美国运通银行 qJPT%r  
American Stock Exchange 美国证券交易所 cc}Key@D  
amortization 摊销 p5\]5bb  
amount due from banks 存放银行同业的款项 Y^KTkS0D  
amount due from banks abroad 存放海外银行同业的款项 b|xpNd-  
amount due from holding companies 控股公司欠款 6"/WZmOp  
amount due from local banks 存放本港银行同业的款项 /PzcvN  
amount due to banks 银行同业的存款 K+Y^>N4m  
amount due to banks abroad 海外银行同业的存款 WIr2{+#  
amount due to holding companies 控股公司存款 ]:(W_qEA  
amount due to local banks 本港银行同业的存款 C NsNZJ  
amount due to outport banks 外埠银行同业的存款
2)X4y"l  
amount for note issue 发行纸币的款额 rit BU:6  
amount of bond 担保契据的款额 rH8@69,B  
amount of consideration 代价款额 y [#pC<^  
amount of contribution 供款数额 Rk6deI]  
amount of indebtedness 负债款额 Cx<0 H  
amount of principal of the loan 贷款本金额 A#8q2n270*  
amount of rates chargeable 应征差饷数额 "_|oWn  
amount of share capital 股本额 2P#=a?~[  
amount of sums assured 承保款额 6%,C_7j  
amount of variation 变动幅度 ko;># ::  
amount of vote 拨款数额 +Y"r71|A6+  
amount payable 应付款额 Q=mI9   
amount receivable 应收款额 +Hvc_Av''  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E/M_lvQ
 
analysis 分析 7hP<f}xL  
ancillary risk 附属风险 k%s_0 @  
annual account 周年帐目；周年帐目报表；年度决算；年结 \Ig68dFf%  
annual accounting date 年结日期 6W[}$#w  
annual allowance 每年免税额；年积金；年度津贴；年津 vhbDb)J  
annual balance 年度余额 ]\-^>!F#K  
annual disposable income 每年可动用收入 S$TmZk=  
annual estimates 周年预算 FBx_c;)9Z  
annual fee 年费 2. G=8:l  
annual general meeting 周年大会 dZ#&YG )?e  
annual growth rate 年增率；每年增长率 M_v?9L  
annual long-term supplement 长期个案每年补助金 "@R>J?Cc+  
annual pensionable emolument 可供计算退休金的年薪
sUZX }  
annual report 年报 `Z:R Ce^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1 `^Rdi0  
annual return 周年报表；周年申报表；每年报税表格 ca i<,3H  
Annual Return Rules 《周年报表规则》 :Z`:nq.a  
annual review of consumer prices 每年消费物价回顾 PyVC}dUAX  
annual roll-forward basis 逐年延展方式 \B F*m"lz  
annual salary 年薪 w(ln5q  
annual statement 年度报表；年度决算表 }En  
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 De7Ts  
annuitant 年金受益人 -9N@$+T  
annuity 年金 _Zk{!  
annuity contract 年金合约 ,B?~-2cCz  
annuity on human life 人寿年金 Q!- 0xlx  
antecedent debt 先前的债项 v+p{|X-  
ante-dated cheque 倒填日期支票 [Wd-Zn%  
anticipated expenditure 预期开支 E_Z{6&r  
anticipated net profit 预期纯利 :w}{$v}#D;  
anticipated revenue 预期收入 \(226^|j  
anti-inflation measure 反通货膨胀措施 XL#[%X9  
anti-inflationary stance 反通货膨胀立场 Z^ }mp@j>  
apparent deficit 表面赤字 |*Z$E$k:  
apparent financial solvency 表面偿债能力 ? WJ> p  
apparent partner 表面合伙人 SJD@&m%?[  
application for personal assessment 个人入息课税申请书 mc=LP>uoS  
application of fund 资金应用 afjtn_IB  
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 QXCH(5as  
appointed actuary 委任精算师 BA\/
YW @  
appointed auditor 委任核数师；委任审计师 HhO".GA  
appointed trustee 委任的受托人 m/ #a0~dB  
appointer 委任人 +"9hWb5  
apportioned pro rata 按比例分摊 (c0A.L)  
apportionment 分配；分摊 W3`>8v1?o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D N4$Jva  
apportionment formula 分摊方程式 NM ]bgpP  
apportionment of estate duty 遗产税的分摊 d%l{V6  
appraisal 估价；评估 %%(R@kh 9  
appreciable growth 可观增长 wFG3KzEq ~  
appreciable impact 显着影响 x.Q&$#  
appreciable increase 可观增长 74! oe u.>  
appreciation 增值；升值 :W b j\  
appreciation against other currencies 相对其他货币升值 9x,RvWTb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^C2\`jLMY  
appreciation tax 增值税 *#TUGfwy  
appropriation 拨款；拨用；拨付 GfM;saTz{  
appropriation account 拨款帐目 'SQG>F Uy  
Appropriation Bill 拨款法案 hiNEJ_f  
appropriation-in-aid system 补助拨款办法 /}-CvSR  
approved assets 核准资产 E=){K  
approved basket stock 认可一篮子证券 [M+f-kl  
approved budget 核准预算 Mq';S^  
approved charitable donation 认可慈善捐款 N !TW!  
approved charitable institution 认可慈善机构 !w&ky W?e  
approved currency 核准货币；认可货币 g{5A4|_7  
approved estimates 核准预算 7G
DHz.IX  
approved estimates of expenditure 核准开支预算 V5}B:SUB  
approved overseas insurer 核准海外保险人 NcY608C  
approved overseas trust company 核准海外信托公司 'X shmZ0&  
approved pooled investment fund 核准汇集投资基金 !^Q.VYY  
approved provident fund scheme 认可公积金计划 &89oO@5  
approved provision 核准拨款 M'_9A  
approved redeemable share 核准可赎回股份 JxyB(
 
approved regional stock 认可地区性证券 asJ)4ema  
approved retirement scheme 认可退休金计划 eh"3NRrN  
approved subordinated loan 核准附属贷款 m3o,@=b  
arbitrage 套戥；套汇；套利 @)SL_9  
arbitrageur 套戥者；套汇者 YM5fyv?  
arbitrary amount 临时款项 :;t #\%L/  
arrangement 措施；安排；协定 ;sHN/eF  
arrears 欠款 SNY~9:;]f  
arrears of pay 欠付薪酬 WxF:~{  
arrears of revenue 逾期未收税款；逾期未收的帐项 7RZh<A>m  
articles of association 组织章程；组织细则；组织章程细则 4H@Wc^K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QBR=0(giF  
ascertainment of profit 确定利润 #A]-ax?Qc}  
"Asia Clear" “亚洲结算系统”