[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 w`fbUh6/  
allotment notice 股份配售通知；配股通知 0gHV(L?  
allotment of shares 股份分配 7{7Y[F0  
allowable 可获宽免；免税的 %dzO*/8cWo  
allowable business loss 可扣除的营业亏损 !b&+2y2i[W  
allowable expenses 可扣税的支出 947;6a%$  
allowance 免税额；津贴；备抵；准备金 sbhzER  
allowance for debts 债项的免税额 hwA&SS  
allowance for depreciation by wear and tear 耗损折旧免税额 L=fy!R  
allowance for funeral expenses 殡殓费的免税额 s0:M'wA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qM6hE.J   
allowance for repairs and outgoings 修葺及支出方面的免税额 i`W~-J  
allowance to debtor 给债务人的津贴 Ni|MTE]~  
alteration of capital 资本更改 VMe  
alternate trustee 候补受托人 %nG>3.%  
amalgamation 合并 _1mpsY< k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PgA1:i&'  
ambit of charges 征税范围；收费范围 mSvSdKKKlI  
amended valuation 经修订的估值 sKJr34  
American Commodities Exchange 美国商品交易所 1Kr$JIcd  
American Express Bank Limited 美国运通银行 agE-,  
American Stock Exchange 美国证券交易所 q+2A>:|  
amortization 摊销 +@yU `  
amount due from banks 存放银行同业的款项 =f [/Pv  
amount due from banks abroad 存放海外银行同业的款项 sI h5cT  
amount due from holding companies 控股公司欠款 g$zGiqzMK  
amount due from local banks 存放本港银行同业的款项 l)~U 8  
amount due to banks 银行同业的存款 X Q CE`m  
amount due to banks abroad 海外银行同业的存款 o|q5eUh=EY  
amount due to holding companies 控股公司存款 ^,FG9  
amount due to local banks 本港银行同业的存款 `'>~(8&zE  
amount due to outport banks 外埠银行同业的存款 ru6M9\h*  
amount for note issue 发行纸币的款额 }fv7WhQ  
amount of bond 担保契据的款额 TU58  
amount of consideration 代价款额 QgQclML1|  
amount of contribution 供款数额 ;yyR_NS  
amount of indebtedness 负债款额 *SIYZE '  
amount of principal of the loan 贷款本金额 ;#S]mso1  
amount of rates chargeable 应征差饷数额 KLj=M;$:K  
amount of share capital 股本额 {2mF\A#.  
amount of sums assured 承保款额 m#i4_F=^b  
amount of variation 变动幅度 AzSu_  
amount of vote 拨款数额 -iY-rzW  
amount payable 应付款额 G-|c%g!ejf  
amount receivable 应收款额  o0>|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 NZa 7[}H  
analysis 分析 ?1c7wEk  
ancillary risk 附属风险 d*VvQU8C  
annual account 周年帐目；周年帐目报表；年度决算；年结 +P Dk>PdEt  
annual accounting date 年结日期 9v ;HE{>  
annual allowance 每年免税额；年积金；年度津贴；年津 aG#d41O  
annual balance 年度余额 e$WAf`*  
annual disposable income 每年可动用收入 LI25VDZ|iP  
annual estimates 周年预算 B|yz~wuS  
annual fee 年费 < W`gfpzO  
annual general meeting 周年大会 6 C O5:\  
annual growth rate 年增率；每年增长率 UKV<Ye|  
annual long-term supplement 长期个案每年补助金 );_/0:  
annual pensionable emolument 可供计算退休金的年薪 /$]S'[5uF  
annual report 年报 " DLIx}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lJ]QAO  
annual return 周年报表；周年申报表；每年报税表格 &4sz:y4T>  
Annual Return Rules 《周年报表规则》 j|`lOH8  
annual review of consumer prices 每年消费物价回顾 ^#mWV  
annual roll-forward basis 逐年延展方式 3e47UquZ  
annual salary 年薪 o|vL:| 8Q  
annual statement 年度报表；年度决算表 Y`{62J8oy  
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  S.B?l_d^  
annuitant 年金受益人 m@+QC$6S  
annuity 年金 ::'Y07  
annuity contract 年金合约 /W-g es  
annuity on human life 人寿年金 *?~"Jw  
antecedent debt 先前的债项 KK1?!7  
ante-dated cheque 倒填日期支票 T3<1{"&  
anticipated expenditure 预期开支 OcPgw/ I  
anticipated net profit 预期纯利 7FyE?  
anticipated revenue 预期收入 wB'!@>db  
anti-inflation measure 反通货膨胀措施 %
4F\#" A  
anti-inflationary stance 反通货膨胀立场 cYe2a"  
apparent deficit 表面赤字 ?u?mSO/  
apparent financial solvency 表面偿债能力 LAnC8O  
apparent partner 表面合伙人 s8 MQ:eAP  
application for personal assessment 个人入息课税申请书 rc
<Ix  
application of fund 资金应用 hGw}o,g  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 NqD Hrx  
appointed actuary 委任精算师 K1A<m=If  
appointed auditor 委任核数师；委任审计师 G4~@  
appointed trustee 委任的受托人 =M4:nt  
appointer 委任人 !.q99DB  
apportioned pro rata 按比例分摊 FXn98UFY  
apportionment 分配；分摊 _?cum~A@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [>pBz3fn,  
apportionment formula 分摊方程式 SCe$v76p#  
apportionment of estate duty 遗产税的分摊 8!!h6dQgI  
appraisal 估价；评估 @mxaZ5Vv}  
appreciable growth 可观增长 ^'M^0'_"v  
appreciable impact 显着影响 ,%N[FZ`|  
appreciable increase 可观增长 yocFdI  
appreciation 增值；升值 cF=WhP*f  
appreciation against other currencies 相对其他货币升值 w xte
  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~
/)]`w  
appreciation tax 增值税 7NWkN7:B  
appropriation 拨款；拨用；拨付 &0y`Gt  
appropriation account 拨款帐目 Xx[,n-rA  
Appropriation Bill 拨款法案
E@xrn+L>-  
appropriation-in-aid system 补助拨款办法 iymN|KdpaZ  
approved assets 核准资产 %Cqp88]  
approved basket stock 认可一篮子证券 Y@#N_]oXj  
approved budget 核准预算 |ka/5o  
approved charitable donation 认可慈善捐款 ^VG].6  
approved charitable institution 认可慈善机构 B0)|sH  
approved currency 核准货币；认可货币 9kF0H a}J  
approved estimates 核准预算 hgW 1g#
  
approved estimates of expenditure 核准开支预算 Cd=$XJ-b  
approved overseas insurer 核准海外保险人 0L8fpGJ  
approved overseas trust company 核准海外信托公司 [
wm0a4fg  
approved pooled investment fund 核准汇集投资基金 5Rs#{9YE  
approved provident fund scheme 认可公积金计划 ){#INmsF  
approved provision 核准拨款 s !2Iui @  
approved redeemable share 核准可赎回股份 Me?I8:/  
approved regional stock 认可地区性证券 ~CV.Ci.dG  
approved retirement scheme 认可退休金计划 ]dJ"_  
approved subordinated loan 核准附属贷款 @~|;/OY>"  
arbitrage 套戥；套汇；套利 {'h&[f>zcQ  
arbitrageur 套戥者；套汇者 >K4Nn(~ys  
arbitrary amount 临时款项 F7*)u-4Yn  
arrangement 措施；安排；协定 o8<~zeI  
arrears 欠款 ,"gPd!HD(  
arrears of pay 欠付薪酬 *P7/ry^<F  
arrears of revenue 逾期未收税款；逾期未收的帐项 [?9 `x- Q  
articles of association 组织章程；组织细则；组织章程细则 )$i,e`T   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ercXw7{  
ascertainment of profit 确定利润
l-v m`-_#  
"Asia Clear" “亚洲结算系统”