[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 ?O#,|\v?]  
allotment notice 股份配售通知；配股通知 TY*q[AWG  
allotment of shares 股份分配 /7XV
r"R  
allowable 可获宽免；免税的 }Fgp*x-G  
allowable business loss 可扣除的营业亏损 |th
"ET  
allowable expenses 可扣税的支出 Sc3B*.  
allowance 免税额；津贴；备抵；准备金 1 gx(L*y,  
allowance for debts 债项的免税额 5_Opx=  
allowance for depreciation by wear and tear 耗损折旧免税额 W&Gt^5  
allowance for funeral expenses 殡殓费的免税额 ;CdxKr-d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e.pq6D5  
allowance for repairs and outgoings 修葺及支出方面的免税额 c9N5c  
allowance to debtor 给债务人的津贴 t_ZWd#x+;  
alteration of capital 资本更改 UG<`m]  
alternate trustee 候补受托人 |+(Hia,X  
amalgamation 合并 [+Y;w`;Fq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cvl1X"  
ambit of charges 征税范围；收费范围 j+>&~
  
amended valuation 经修订的估值 ;tu2}1#r  
American Commodities Exchange 美国商品交易所 w?zY9Fs= s  
American Express Bank Limited 美国运通银行 b&Go'C{p  
American Stock Exchange 美国证券交易所 Y!L<& sl   
amortization 摊销 Luu.p<   
amount due from banks 存放银行同业的款项 DANndXQLH  
amount due from banks abroad 存放海外银行同业的款项 YO^iEI.  
amount due from holding companies 控股公司欠款 @jevY81)  
amount due from local banks 存放本港银行同业的款项 ,}_uk]AQ  
amount due to banks 银行同业的存款 Sk&l8"  
amount due to banks abroad 海外银行同业的存款 xKC{P{:  
amount due to holding companies 控股公司存款 1*J#:|({(  
amount due to local banks 本港银行同业的存款
gdfG3d$4  
amount due to outport banks 外埠银行同业的存款 `h|>;u   
amount for note issue 发行纸币的款额 X mX .)h'Y  
amount of bond 担保契据的款额 J?N9*ap)  
amount of consideration 代价款额 uA2-&smw  
amount of contribution 供款数额 j8"2K^h=  
amount of indebtedness 负债款额 gR:21*&cz  
amount of principal of the loan 贷款本金额 *<nfA}  
amount of rates chargeable 应征差饷数额 [O"8Tzr  
amount of share capital 股本额 z ''-AH,  
amount of sums assured 承保款额 4\%XC F!  
amount of variation 变动幅度 Pb-Ft=  
amount of vote 拨款数额 mjz<,s`D  
amount payable 应付款额 nzK"eNDN.  
amount receivable 应收款额 gELb(Y\ak  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \4e6\6 +  
analysis 分析 2r|!:^'?W  
ancillary risk 附属风险 S0<m><|kl  
annual account 周年帐目；周年帐目报表；年度决算；年结 !,3U_!  
annual accounting date 年结日期 pe1_E KU  
annual allowance 每年免税额；年积金；年度津贴；年津 P?P))UB5  
annual balance 年度余额 ;Jrk#7  
annual disposable income 每年可动用收入 AE "E($S`  
annual estimates 周年预算 j,/t<@S>  
annual fee 年费 H;OPA8\n  
annual general meeting 周年大会 cWA$O*A  
annual growth rate 年增率；每年增长率 t,yzqn  
annual long-term supplement 长期个案每年补助金 JKsdPW<?  
annual pensionable emolument 可供计算退休金的年薪 ';z5]O~  
annual report 年报 2dF:;k k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _ooSMp|  
annual return 周年报表；周年申报表；每年报税表格 .5~W3v <  
Annual Return Rules 《周年报表规则》 [o,S.!W8  
annual review of consumer prices 每年消费物价回顾 hj.Du+1  
annual roll-forward basis 逐年延展方式 Xqac$%[3  
annual salary 年薪 CxOBH89(  
annual statement 年度报表；年度决算表 $q6
'VLPo  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4{r_EV[(  
annuitant 年金受益人 sC .R.  
annuity 年金 4U*
u H  
annuity contract 年金合约 HjFY>(e  
annuity on human life 人寿年金 !B3lsXLSY  
antecedent debt 先前的债项 FiQx5}MMhu  
ante-dated cheque 倒填日期支票 \#A=twp  
anticipated expenditure 预期开支 -)Y?1w  
anticipated net profit 预期纯利 *I}_
B\kY  
anticipated revenue 预期收入 :tA|g  
anti-inflation measure 反通货膨胀措施 CXsi  
anti-inflationary stance 反通货膨胀立场 Y%V|M0 0`  
apparent deficit 表面赤字 j;k(AM<  
apparent financial solvency 表面偿债能力 7BX%z$_)A  
apparent partner 表面合伙人 ?Ze3t5Ll  
application for personal assessment 个人入息课税申请书 (Rc0l;  
application of fund 资金应用 ZREAEGi{  
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 G"BoD5m  
appointed actuary 委任精算师 (pjmE7`"P  
appointed auditor 委任核数师；委任审计师 4D/mm(2 d$  
appointed trustee 委任的受托人 p ?HODwZ  
appointer 委任人 N -]m <z>  
apportioned pro rata 按比例分摊 %-4e8d74/  
apportionment 分配；分摊 "Jp6EL%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !!c.cv'  
apportionment formula 分摊方程式 "iof -b=ys  
apportionment of estate duty 遗产税的分摊 `f^`i~c\  
appraisal 估价；评估 ~%Ws"1  
appreciable growth 可观增长 Te{L@sj  
appreciable impact 显着影响 '7F`qL\/#(  
appreciable increase 可观增长 fuH Dif,  
appreciation 增值；升值 L#e|t0'#  
appreciation against other currencies 相对其他货币升值 hfvs'.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5m+:G
iI  
appreciation tax 增值税 "z }bgy  
appropriation 拨款；拨用；拨付 (WW,]#^  
appropriation account 拨款帐目 t3/!esay  
Appropriation Bill 拨款法案 Kg@9kJB  
appropriation-in-aid system 补助拨款办法 WPE@yI(  
approved assets 核准资产 F|V co]"S1  
approved basket stock 认可一篮子证券 YV 9*B  
approved budget 核准预算 X/1Z9a+W  
approved charitable donation 认可慈善捐款 `.dTkL
 
approved charitable institution 认可慈善机构 O'."ca]:5  
approved currency 核准货币；认可货币 MjU>qx::  
approved estimates 核准预算 IBVP4&}x$  
approved estimates of expenditure 核准开支预算 0nAeeVz|  
approved overseas insurer 核准海外保险人 i[ BR"(  
approved overseas trust company 核准海外信托公司 33\b@F7 b  
approved pooled investment fund 核准汇集投资基金 \Mlj 7.u]  
approved provident fund scheme 认可公积金计划 q<JI!n1O  
approved provision 核准拨款 nX Qz  
approved redeemable share 核准可赎回股份 nWZrB s _  
approved regional stock 认可地区性证券 [jumq1  
approved retirement scheme 认可退休金计划 1&YP}sg)  
approved subordinated loan 核准附属贷款 !9o8v0ZI  
arbitrage 套戥；套汇；套利 :B- ,*@EU  
arbitrageur 套戥者；套汇者
No[xf9>t  
arbitrary amount 临时款项 /KKX;L[D(  
arrangement 措施；安排；协定 yB.6U56  
arrears 欠款 j7-#">Y L  
arrears of pay 欠付薪酬 *OF7{^~&  
arrears of revenue 逾期未收税款；逾期未收的帐项 zMrZ[AU  
articles of association 组织章程；组织细则；组织章程细则 33Mr9Doon  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WaMn
[/{  
ascertainment of profit 确定利润 oS_p/$F,  
"Asia Clear" “亚洲结算系统”