[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 Zcz)FP#  
allotment notice 股份配售通知；配股通知 >NW /0'/  
allotment of shares 股份分配 uyxU>yHV<g  
allowable 可获宽免；免税的 n4ce) N@  
allowable business loss 可扣除的营业亏损 j46fQ  
allowable expenses 可扣税的支出 -";'l@D=  
allowance 免税额；津贴；备抵；准备金 z(3mhMJY  
allowance for debts 债项的免税额 +*d,non6v  
allowance for depreciation by wear and tear 耗损折旧免税额 xK0VWi  
allowance for funeral expenses 殡殓费的免税额 _4rb7"b1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9 YU7R)  
allowance for repairs and outgoings 修葺及支出方面的免税额 Hv<%_t_/  
allowance to debtor 给债务人的津贴 l@<^V N@  
alteration of capital 资本更改 QM9~O#rL  
alternate trustee 候补受托人 qw0tw2|  
amalgamation 合并 Z.:5<oEKg  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .F?yt5{5No  
ambit of charges 征税范围；收费范围 )"jG)c^1*  
amended valuation 经修订的估值 C_PXh>H]'  
American Commodities Exchange 美国商品交易所 ~7b
'4\  
American Express Bank Limited 美国运通银行 7~eo^/PbS  
American Stock Exchange 美国证券交易所 Nj.(iBmr  
amortization 摊销 {{[).o/  
amount due from banks 存放银行同业的款项 r['T.yo  
amount due from banks abroad 存放海外银行同业的款项 wQp,RpM  
amount due from holding companies 控股公司欠款 sxO_K^eD  
amount due from local banks 存放本港银行同业的款项 pt(GpbtWK  
amount due to banks 银行同业的存款 zY\v|l
<T  
amount due to banks abroad 海外银行同业的存款 #' ^p-Jdm  
amount due to holding companies 控股公司存款 Xe*@`&nv@  
amount due to local banks 本港银行同业的存款 ?qw&H /R  
amount due to outport banks 外埠银行同业的存款 eP' e_E  
amount for note issue 发行纸币的款额 p2!x8`IB*  
amount of bond 担保契据的款额 x7l)i!/$  
amount of consideration 代价款额 LZM[Wg#  
amount of contribution 供款数额 5 cxA,T  
amount of indebtedness 负债款额 ?;|$R   
amount of principal of the loan 贷款本金额 @*q\$Eg}2  
amount of rates chargeable 应征差饷数额 t_ 3)}  
amount of share capital 股本额 hof$0Fg  
amount of sums assured 承保款额 &.=d,XKN  
amount of variation 变动幅度 9 o-T#~i  
amount of vote 拨款数额 T6Ue\Sp'  
amount payable 应付款额 {+z+6i  
amount receivable 应收款额 fbwo2qe@K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7u!R 'D  
analysis 分析 vp4!p~C{  
ancillary risk 附属风险 j"_V+)SD  
annual account 周年帐目；周年帐目报表；年度决算；年结 C?bPdJ,6  
annual accounting date 年结日期 zBB4lC{q  
annual allowance 每年免税额；年积金；年度津贴；年津 27t:-O  
annual balance 年度余额 ;r- \h1iA'  
annual disposable income 每年可动用收入 {^"c>'R  
annual estimates 周年预算 z mrk`o~  
annual fee 年费 Kdx?s;i  
annual general meeting 周年大会 Puily9#  
annual growth rate 年增率；每年增长率 [ #A!B#`  
annual long-term supplement 长期个案每年补助金 Nh]eZ3O  
annual pensionable emolument 可供计算退休金的年薪 H=Yl @  
annual report 年报 \[]36|$LS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \KLWOj%  
annual return 周年报表；周年申报表；每年报税表格 bW3e*O$V  
Annual Return Rules 《周年报表规则》 0}PW
?t76  
annual review of consumer prices 每年消费物价回顾 m{_\@'q  
annual roll-forward basis 逐年延展方式 Qgo0uuM  
annual salary 年薪 @w,-T@nAW  
annual statement 年度报表；年度决算表 9j:?s;B  
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 8T
h|'  
annuitant 年金受益人 [*vk&  
annuity 年金 eO(VSjo'`  
annuity contract 年金合约 q^([ & +  
annuity on human life 人寿年金 DD"]as"#  
antecedent debt 先前的债项 Nypa,_9}  
ante-dated cheque 倒填日期支票 ~6
kEpa  
anticipated expenditure 预期开支  7I^(vQ  
anticipated net profit 预期纯利 cEve70MV  
anticipated revenue 预期收入 2Ev~[Hb.  
anti-inflation measure 反通货膨胀措施 {{SQL)yJ  
anti-inflationary stance 反通货膨胀立场 yF l@z  
apparent deficit 表面赤字 46Nl];g1`  
apparent financial solvency 表面偿债能力 7AV!v`  
apparent partner 表面合伙人 *vCJ Tz  
application for personal assessment 个人入息课税申请书 ;8|uY%ab  
application of fund 资金应用 Z7K;~*  
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 iZgv VH  
appointed actuary 委任精算师 }4#%0x`w  
appointed auditor 委任核数师；委任审计师 asj^K|.z  
appointed trustee 委任的受托人 b0PF7PEEQ  
appointer 委任人 IZi1N  
apportioned pro rata 按比例分摊 >e=tem~/
 
apportionment 分配；分摊 h [ba$S,T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s$&:F4=?  
apportionment formula 分摊方程式 A$;U*7TJuO  
apportionment of estate duty 遗产税的分摊 ::9U5E;!  
appraisal 估价；评估 ]hS4'9lD  
appreciable growth 可观增长 $;@^coz9U  
appreciable impact 显着影响 Dx4?
6  
appreciable increase 可观增长 dF5EIPl;J  
appreciation 增值；升值 qg'RD]a>R  
appreciation against other currencies 相对其他货币升值 jC@$
D*"J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 < :<E~anH  
appreciation tax 增值税 &}OaiTzEmc  
appropriation 拨款；拨用；拨付  z y  
appropriation account 拨款帐目 s34{\/'D+  
Appropriation Bill 拨款法案 2?z3s|+[  
appropriation-in-aid system 补助拨款办法 a+uSCs[C  
approved assets 核准资产 P`@d8%*;  
approved basket stock 认可一篮子证券 U;`N:~|p#  
approved budget 核准预算 ^0pd- n@pn  
approved charitable donation 认可慈善捐款 QuT8(s1Q!  
approved charitable institution 认可慈善机构 '.c[7zL  
approved currency 核准货币；认可货币 *6df|q  
approved estimates 核准预算 eL0U5>#  
approved estimates of expenditure 核准开支预算 GXYmJ4wR  
approved overseas insurer 核准海外保险人 g"`BNI]Qp  
approved overseas trust company 核准海外信托公司 #i%it  
approved pooled investment fund 核准汇集投资基金 Ha[Bf*  
approved provident fund scheme 认可公积金计划 ^QpP'  
approved provision 核准拨款 /v U$62KA  
approved redeemable share 核准可赎回股份 [v^T]L  
approved regional stock 认可地区性证券 )%-FnW  
approved retirement scheme 认可退休金计划 ~ZweP$l  
approved subordinated loan 核准附属贷款 mHM38T9C%
 
arbitrage 套戥；套汇；套利 4;<?ec(dc  
arbitrageur 套戥者；套汇者 Q0#oR[(  
arbitrary amount 临时款项 iyB02\d  
arrangement 措施；安排；协定 *l)_&p  
arrears 欠款 &-:ZM0Fl  
arrears of pay 欠付薪酬 re2M!m6k5  
arrears of revenue 逾期未收税款；逾期未收的帐项 _<6
^r  
articles of association 组织章程；组织细则；组织章程细则 4&r[`gL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X#EMmB!  
ascertainment of profit 确定利润 Y}&//S A  
"Asia Clear" “亚洲结算系统”