[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 E\7 m<'R  
allotment notice 股份配售通知；配股通知 x+5k <Xi}  
allotment of shares 股份分配 +\ _{x/u1  
allowable 可获宽免；免税的 !v|IS yK  
allowable business loss 可扣除的营业亏损 ^?"\?M1  
allowable expenses 可扣税的支出 RrrK*Fk8=  
allowance 免税额；津贴；备抵；准备金 yY{kG2b,  
allowance for debts 债项的免税额 kK>Xrj6  
allowance for depreciation by wear and tear 耗损折旧免税额 ]:]H:U]p  
allowance for funeral expenses 殡殓费的免税额 rt-\g1x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BcWcdr+}9  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z$KLl((  
allowance to debtor 给债务人的津贴 >T3H qYX5W  
alteration of capital 资本更改 G`h+l<  
alternate trustee 候补受托人 ^WYQ]@rh3  
amalgamation 合并 S:
Q! "U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zR6siAV9  
ambit of charges 征税范围；收费范围 UM%o\BiO  
amended valuation 经修订的估值 }l0&a!C  
American Commodities Exchange 美国商品交易所 rnFM/GAy  
American Express Bank Limited 美国运通银行 =v~1qWX  
American Stock Exchange 美国证券交易所 y7\"[<E`(V  
amortization 摊销 5MTgK=c  
amount due from banks 存放银行同业的款项 \0;(VLN'U  
amount due from banks abroad 存放海外银行同业的款项 BG`s6aC|z<  
amount due from holding companies 控股公司欠款 is;XmF*5=  
amount due from local banks 存放本港银行同业的款项 `g''rfk}  
amount due to banks 银行同业的存款 q z&+=d@  
amount due to banks abroad 海外银行同业的存款 D87|q4  
amount due to holding companies 控股公司存款 XE3aXK'R  
amount due to local banks 本港银行同业的存款 k_|^kdWJ  
amount due to outport banks 外埠银行同业的存款 `iKj
 
amount for note issue 发行纸币的款额 ?8@>6IXn  
amount of bond 担保契据的款额 4DWwbO  
amount of consideration 代价款额 [s1pM1x  
amount of contribution 供款数额 o}Cq.[G4
k  
amount of indebtedness 负债款额 b;mSQ4+  
amount of principal of the loan 贷款本金额 Iry  
amount of rates chargeable 应征差饷数额 ;o
Ov/3  
amount of share capital 股本额 `b5 @}',  
amount of sums assured 承保款额 A~(l{g  
amount of variation 变动幅度 E:E4ulak  
amount of vote 拨款数额 T$4P_*  
amount payable 应付款额 9W`Frx'h1  
amount receivable 应收款额 y %8op:'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cS.i  
analysis 分析 er.L7  
ancillary risk 附属风险 ]uL+&(cr  
annual account 周年帐目；周年帐目报表；年度决算；年结 uwIc963  
annual accounting date 年结日期 q6P wZ_  
annual allowance 每年免税额；年积金；年度津贴；年津 &O\ (;mFc  
annual balance 年度余额 2GmpCy`L"  
annual disposable income 每年可动用收入 D<{{ :7n  
annual estimates 周年预算 ov#7hxe  
annual fee 年费 Z(0@1l`Z-`  
annual general meeting 周年大会 ]<u Q.~  
annual growth rate 年增率；每年增长率 ~`#-d ^s:  
annual long-term supplement 长期个案每年补助金 JWP*>\P  
annual pensionable emolument 可供计算退休金的年薪 ,SlN zR  
annual report 年报 /(C~~XP )  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \a^,sV  
annual return 周年报表；周年申报表；每年报税表格 >k7q g$  
Annual Return Rules 《周年报表规则》 ^t"iX9  
annual review of consumer prices 每年消费物价回顾 cTZ.}eLh  
annual roll-forward basis 逐年延展方式 AF,BwLN  
annual salary 年薪 'rP]Nw  
annual statement 年度报表；年度决算表  r}_c  
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 Rs& @4_D  
annuitant 年金受益人 ) iQ   
annuity 年金 [f~N_G6I^o  
annuity contract 年金合约 Ft JjY@#  
annuity on human life 人寿年金 h( QYxI,|  
antecedent debt 先前的债项 4B+9z^oQ  
ante-dated cheque 倒填日期支票 8t"~Om5sG  
anticipated expenditure 预期开支 ]LPQYL  
anticipated net profit 预期纯利 6qvp*35Cx  
anticipated revenue 预期收入 O OFVnu  
anti-inflation measure 反通货膨胀措施 L?&'xzt B  
anti-inflationary stance 反通货膨胀立场 2i#Sn'1  
apparent deficit 表面赤字 a)-FGP^  
apparent financial solvency 表面偿债能力 {[Q0qi =  
apparent partner 表面合伙人 72TI  
application for personal assessment 个人入息课税申请书 AF\T\mtvRm  
application of fund 资金应用
w*j$uW6{  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 {.e=qQ%P5)  
appointed actuary 委任精算师 ?`?T7w|3 y  
appointed auditor 委任核数师；委任审计师 OvL\u{(<F  
appointed trustee 委任的受托人 wYsZM/lw  
appointer 委任人 ~rbIMF4T`]  
apportioned pro rata 按比例分摊 t6N*6ld2b  
apportionment 分配；分摊 ]Z<_ "F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6`01EIk  
apportionment formula 分摊方程式 {2'm^0Kl  
apportionment of estate duty 遗产税的分摊 XdEPbD-  
appraisal 估价；评估 e59dVFug.U  
appreciable growth 可观增长 dpZ;l 9  
appreciable impact 显着影响 <g8K})P  
appreciable increase 可观增长 8 }'|]JK  
appreciation 增值；升值 {0\,0*^p  
appreciation against other currencies 相对其他货币升值 p 5u_1U0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZsP2>%"  
appreciation tax 增值税 wz8PtfZ  
appropriation 拨款；拨用；拨付 7 9J -)e9  
appropriation account 拨款帐目 0CvsvUN@  
Appropriation Bill 拨款法案 1pp -=$k  
appropriation-in-aid system 补助拨款办法 ] 7;f?+  
approved assets 核准资产 '$|UwT`s  
approved basket stock 认可一篮子证券 a.F Al@Br  
approved budget 核准预算 Aez2*g3  
approved charitable donation 认可慈善捐款 d=.2@Ry  
approved charitable institution 认可慈善机构 [}mA`5  
approved currency 核准货币；认可货币 9W*+SlH@!  
approved estimates 核准预算 @!=\R^#p  
approved estimates of expenditure 核准开支预算 ye6H*K  
approved overseas insurer 核准海外保险人 Ru!He,k7  
approved overseas trust company 核准海外信托公司 H!e 3~+)  
approved pooled investment fund 核准汇集投资基金 vP!GJX&n5  
approved provident fund scheme 认可公积金计划 .o{0+fC#  
approved provision 核准拨款 hi=XYC,  
approved redeemable share 核准可赎回股份 _=6 rE  
approved regional stock 认可地区性证券 C
@y8.#l  
approved retirement scheme 认可退休金计划 5,"l0nrk  
approved subordinated loan 核准附属贷款 JD>d\z2QC  
arbitrage 套戥；套汇；套利 _K9VMczj  
arbitrageur 套戥者；套汇者 $Byj}^;1  
arbitrary amount 临时款项  I 1d0iU  
arrangement 措施；安排；协定 Ths_CKwgWY  
arrears 欠款 %bXx!x8(  
arrears of pay 欠付薪酬 w-B^ [<  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~0"p*?
^  
articles of association 组织章程；组织细则；组织章程细则 C=Fzu&N}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )-rW&"{U  
ascertainment of profit 确定利润 BI[JATZG  
"Asia Clear" “亚洲结算系统”