[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 3\Amj}RJ  
allotment notice 股份配售通知；配股通知 w&IYCYK_  
allotment of shares 股份分配 3F,M{'q
 
allowable 可获宽免；免税的 9z4F/tUq  
allowable business loss 可扣除的营业亏损 FTUfJIVN(  
allowable expenses 可扣税的支出 >yc),]1~  
allowance 免税额；津贴；备抵；准备金 ?n<F?~  
allowance for debts 债项的免税额 W.4R+kF<  
allowance for depreciation by wear and tear 耗损折旧免税额 P_b5`e0O  
allowance for funeral expenses 殡殓费的免税额 D*@'%<?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =X(N+(1~  
allowance for repairs and outgoings 修葺及支出方面的免税额 w5q6c%VZ  
allowance to debtor 给债务人的津贴 12i`82>;  
alteration of capital 资本更改 <nJGJ5JJ  
alternate trustee 候补受托人 F$>#P7ph\a  
amalgamation 合并 !=30
s;-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H.?`90IQ  
ambit of charges 征税范围；收费范围 >W+,(kAS  
amended valuation 经修订的估值 zecM|S_  
American Commodities Exchange 美国商品交易所 kPOk.F%)  
American Express Bank Limited 美国运通银行 0qR#o/~I  
American Stock Exchange 美国证券交易所 ],AtR1k  
amortization 摊销 4+qo =i  
amount due from banks 存放银行同业的款项 x=0Ak'1M  
amount due from banks abroad 存放海外银行同业的款项 bh" Caz.(t  
amount due from holding companies 控股公司欠款 )2"WC\%  
amount due from local banks 存放本港银行同业的款项 4qDa:D"5  
amount due to banks 银行同业的存款 fBTNI`#  
amount due to banks abroad 海外银行同业的存款 6&+dpr&c~=  
amount due to holding companies 控股公司存款 bZSt<cH3  
amount due to local banks 本港银行同业的存款 )%/ Ni^  
amount due to outport banks 外埠银行同业的存款 %D-!<)z  
amount for note issue 发行纸币的款额
`!N.1RP _  
amount of bond 担保契据的款额 vy [7I8f{  
amount of consideration 代价款额 -DGuaUU  
amount of contribution 供款数额 yo5-x"ze  
amount of indebtedness 负债款额 {<IHiB35q  
amount of principal of the loan 贷款本金额 L?N:4/0;!  
amount of rates chargeable 应征差饷数额 &hVf=We  
amount of share capital 股本额 =Q;dYx%I5  
amount of sums assured 承保款额 
`?&C5*P  
amount of variation 变动幅度 xN
Y&*jI  
amount of vote 拨款数额
v3~`1MM
 
amount payable 应付款额  ;U0w<>4L  
amount receivable 应收款额 [)X(Qtk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cl23y}J_?  
analysis 分析 Y)8 Py1}  
ancillary risk 附属风险 r,|}^u8`  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,*Wh{
)  
annual accounting date 年结日期 ;|=5)KE  
annual allowance 每年免税额；年积金；年度津贴；年津 Qt"jU+Zoy  
annual balance 年度余额 ~A/vP-  
annual disposable income 每年可动用收入 Yk{4 3yw  
annual estimates 周年预算 }K.)yv n  
annual fee 年费 H5vg s2R  
annual general meeting 周年大会 H(?+-72KX  
annual growth rate 年增率；每年增长率 ty;a!yjC  
annual long-term supplement 长期个案每年补助金 aEUEy:.  
annual pensionable emolument 可供计算退休金的年薪 4D.h~X4  
annual report 年报 O~Jf"Ht  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1jK2* y  
annual return 周年报表；周年申报表；每年报税表格 4
,`t9f^:  
Annual Return Rules 《周年报表规则》 N#OO{`":Z`  
annual review of consumer prices 每年消费物价回顾 WYvcN8F  
annual roll-forward basis 逐年延展方式 sz7<u|  
annual salary 年薪 c[6<UkH7  
annual statement 年度报表；年度决算表 _B&;z $  
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 2zsDb'r  
annuitant 年金受益人 x;JC{d#  
annuity 年金 M%13b$i~f  
annuity contract 年金合约 AGlFbc(L  
annuity on human life 人寿年金 j%S} T)pX  
antecedent debt 先前的债项 ;x)f;!e+  
ante-dated cheque 倒填日期支票 P`CQ)o  
anticipated expenditure 预期开支 fob.?ID-;  
anticipated net profit 预期纯利 R-Tf9?)  
anticipated revenue 预期收入 % y` tDR  
anti-inflation measure 反通货膨胀措施 >U:.5Tch'V  
anti-inflationary stance 反通货膨胀立场 2Zq_zvKUt  
apparent deficit 表面赤字 q\s>Oe6$  
apparent financial solvency 表面偿债能力 V[*<^%  
apparent partner 表面合伙人 LqQ&4I  
application for personal assessment 个人入息课税申请书 0;5qo~1  
application of fund 资金应用 +nFC&~q  
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 & @$D(  
appointed actuary 委任精算师 > W^"*B  
appointed auditor 委任核数师；委任审计师 A
hVV  
appointed trustee 委任的受托人 Y0Rk:Njc  
appointer 委任人 x1+V  
apportioned pro rata 按比例分摊 Cj)*JZVG  
apportionment 分配；分摊 F @!9rl'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f2P2wt.$  
apportionment formula 分摊方程式 |dqAT.  
apportionment of estate duty 遗产税的分摊 yEL5U{  
appraisal 估价；评估 ?D@WXE0a  
appreciable growth 可观增长 NW*$+u%/R  
appreciable impact 显着影响 J.,7d ,  
appreciable increase 可观增长 L# .vbf  
appreciation 增值；升值 d-UQc2r  
appreciation against other currencies 相对其他货币升值 I(Q3YDdb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OLJ|gunA#  
appreciation tax 增值税 %\!3tN  
appropriation 拨款；拨用；拨付 =eeZtj.  
appropriation account 拨款帐目 l !R >I7  
Appropriation Bill 拨款法案 /pgn?e'lk  
appropriation-in-aid system 补助拨款办法  u3vw[k  
approved assets 核准资产 -[A=\]RfJ  
approved basket stock 认可一篮子证券 ftqeiZ 2  
approved budget 核准预算 hLSas#B>  
approved charitable donation 认可慈善捐款 ~hQTxLp  
approved charitable institution 认可慈善机构 -H](2}  
approved currency 核准货币；认可货币 WD'[|s\  
approved estimates 核准预算 LeXk l=CC  
approved estimates of expenditure 核准开支预算 4q`e<!MP)q  
approved overseas insurer 核准海外保险人 KZsJ_t++!W  
approved overseas trust company 核准海外信托公司 lT-LOu|  
approved pooled investment fund 核准汇集投资基金 ARJ}h  
approved provident fund scheme 认可公积金计划 "xMnD(p  
approved provision 核准拨款 uPL|3ACS  
approved redeemable share 核准可赎回股份 pM_oIH'8:  
approved regional stock 认可地区性证券 UV)!zgP  
approved retirement scheme 认可退休金计划 X2C&q$8  
approved subordinated loan 核准附属贷款 iJEKLv  
arbitrage 套戥；套汇；套利 kKNrCv@64d  
arbitrageur 套戥者；套汇者 05[k@f$n  
arbitrary amount 临时款项 /c52w"WW  
arrangement 措施；安排；协定 ]n&Eb8 8  
arrears 欠款 >}!})]Xw9  
arrears of pay 欠付薪酬 af;~<oa  
arrears of revenue 逾期未收税款；逾期未收的帐项 +m1y#|08  
articles of association 组织章程；组织细则；组织章程细则 \9jvQV/y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %b3s|o3An  
ascertainment of profit 确定利润 F*/J`l  
"Asia Clear" “亚洲结算系统”