[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 vX6JjE!  
allotment notice 股份配售通知；配股通知 L[9Kh&c  
allotment of shares 股份分配 hx;kNcPbI  
allowable 可获宽免；免税的 ;Wy03}K4J  
allowable business loss 可扣除的营业亏损 Q>+rjN;  
allowable expenses 可扣税的支出 ^yc8is'`  
allowance 免税额；津贴；备抵；准备金 PDw+Q  
allowance for debts 债项的免税额 ko[d axUB  
allowance for depreciation by wear and tear 耗损折旧免税额 <y EApWd;  
allowance for funeral expenses 殡殓费的免税额 WHv6E!^\_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =`|Bof R  
allowance for repairs and outgoings 修葺及支出方面的免税额 '{.4~:  
allowance to debtor 给债务人的津贴 R\&z3<-S  
alteration of capital 资本更改 BI-'&kPk  
alternate trustee 候补受托人 9'sZi}rT  
amalgamation 合并 56c[$ q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /1{
:uh$  
ambit of charges 征税范围；收费范围 v9r.w-  
amended valuation 经修订的估值 e~(e&4pb  
American Commodities Exchange 美国商品交易所 ;qUB[Kw  
American Express Bank Limited 美国运通银行 f1'X<VA  
American Stock Exchange 美国证券交易所 G;vj3#u?  
amortization 摊销 @J5TDq @  
amount due from banks 存放银行同业的款项 Ad-5Znc5  
amount due from banks abroad 存放海外银行同业的款项 vdgK3I  
amount due from holding companies 控股公司欠款 BH~zeJ*Pr  
amount due from local banks 存放本港银行同业的款项 w0j'>
4  
amount due to banks 银行同业的存款 9)S3{i6w  
amount due to banks abroad 海外银行同业的存款 T{^mh(3/"  
amount due to holding companies 控股公司存款 [Q
QM/?  
amount due to local banks 本港银行同业的存款 Wp:vz']V  
amount due to outport banks 外埠银行同业的存款 d`flYNg4  
amount for note issue 发行纸币的款额 ;8&/JSN M  
amount of bond 担保契据的款额 +HUy,@^Pa  
amount of consideration 代价款额 /({oN1X>i  
amount of contribution 供款数额 N;-%:nC  
amount of indebtedness 负债款额 qyVARy  
amount of principal of the loan 贷款本金额 l
(_|CkcZ  
amount of rates chargeable 应征差饷数额 hO3 q|SL  
amount of share capital 股本额 ..nVViZ  
amount of sums assured 承保款额 ]u-bJ  
amount of variation 变动幅度 sm{0o$\Z  
amount of vote 拨款数额 # T>?g5I  
amount payable 应付款额 m='}t \=  
amount receivable 应收款额 -eh .Tk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T*#M'H7LSQ  
analysis 分析 Z}vDP^rf  
ancillary risk 附属风险 -?1R l:rM  
annual account 周年帐目；周年帐目报表；年度决算；年结 Bnk<e  
annual accounting date 年结日期 *JFkqbf  
annual allowance 每年免税额；年积金；年度津贴；年津 6qTMHRI  
annual balance 年度余额 _U4@W+lhX_  
annual disposable income 每年可动用收入 l/nBin&YGv  
annual estimates 周年预算 (=WYi~2v  
annual fee 年费 d*6/1vyjT  
annual general meeting 周年大会 _e>N3fT  
annual growth rate 年增率；每年增长率 w{L 9-o3A  
annual long-term supplement 长期个案每年补助金 }{@y]DcdM4  
annual pensionable emolument 可供计算退休金的年薪 ??.aLeF&  
annual report 年报 (*6 .-Xn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j82w 3  
annual return 周年报表；周年申报表；每年报税表格 j<BRaT  
Annual Return Rules 《周年报表规则》 xgkCN$zQ`  
annual review of consumer prices 每年消费物价回顾 LdO
me[C1  
annual roll-forward basis 逐年延展方式 Vfk"}k/do  
annual salary 年薪 sk8DW  
annual statement 年度报表；年度决算表 Y-1K'VhT  
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 )h0>e9z>Y  
annuitant 年金受益人 4t%Lo2v!X%  
annuity 年金 Rsq EAdZw[  
annuity contract 年金合约 W"
vkmk  
annuity on human life 人寿年金 E.Th}+
  
antecedent debt 先前的债项
mM?,e7Xhs  
ante-dated cheque 倒填日期支票 }m^^6h  
anticipated expenditure 预期开支 V?.=_T<  
anticipated net profit 预期纯利 v_U/0 0
  
anticipated revenue 预期收入 :XAyMK7  
anti-inflation measure 反通货膨胀措施 *6AqRE  
anti-inflationary stance 反通货膨胀立场 +eH`mI0f  
apparent deficit 表面赤字 C}3a^j  
apparent financial solvency 表面偿债能力 b~*iL!<  
apparent partner 表面合伙人 tg 'gR  
application for personal assessment 个人入息课税申请书 -!5l4  
application of fund 资金应用 (7!pc  
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 N>a~k}pP H  
appointed actuary 委任精算师 [Rq|;p  
appointed auditor 委任核数师；委任审计师 PcZ<JJ16F$  
appointed trustee 委任的受托人 bw/mF5AsW  
appointer 委任人 H$^9#{  
apportioned pro rata 按比例分摊 ]:2Ro:4Yv  
apportionment 分配；分摊 4:O.x#p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kRwY#  
apportionment formula 分摊方程式 $gYGnh_,Q  
apportionment of estate duty 遗产税的分摊 &#u\@Qze  
appraisal 估价；评估 1uKIO{d@  
appreciable growth 可观增长 Ho(}_Q&  
appreciable impact 显着影响 EFI!b60mc  
appreciable increase 可观增长 Lh-Y5(c o  
appreciation 增值；升值 | ~>7_:  
appreciation against other currencies 相对其他货币升值 !UPB4I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k^;/@:  
appreciation tax 增值税 6nsb)7a  
appropriation 拨款；拨用；拨付 u-jc8W`Zd  
appropriation account 拨款帐目 7 u Q +]d  
Appropriation Bill 拨款法案 $}S0 LZ_H  
appropriation-in-aid system 补助拨款办法 Oi~Dio_?  
approved assets 核准资产 `S?_=JIX  
approved basket stock 认可一篮子证券 rbv  
approved budget 核准预算 @J6r;4|&  
approved charitable donation 认可慈善捐款 kt_O=  
approved charitable institution 认可慈善机构 sD? Ynpt  
approved currency 核准货币；认可货币 HL$7Ou  
approved estimates 核准预算 r+#g  
approved estimates of expenditure 核准开支预算 IS[q'Cv*  
approved overseas insurer 核准海外保险人 qSD`S1'2;  
approved overseas trust company 核准海外信托公司 %$)Sz[=  
approved pooled investment fund 核准汇集投资基金 Q (gA:aQ  
approved provident fund scheme 认可公积金计划 !J{[XT  
approved provision 核准拨款 v&9:Wd*Iz'  
approved redeemable share 核准可赎回股份 In:V.'D/>t  
approved regional stock 认可地区性证券 mrKIiaU<J  
approved retirement scheme 认可退休金计划 Dh#5-Kf%  
approved subordinated loan 核准附属贷款 d0%Wz 5Np  
arbitrage 套戥；套汇；套利 |7Z}#eP//  
arbitrageur 套戥者；套汇者 g~9rt_OV  
arbitrary amount 临时款项
%Y#W#G  
arrangement 措施；安排；协定 YFj#{C.  
arrears 欠款 #ifjQ7(:  
arrears of pay 欠付薪酬 xi,fm  
arrears of revenue 逾期未收税款；逾期未收的帐项 h5aPRPUg  
articles of association 组织章程；组织细则；组织章程细则 j3+ hsA/(k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `)w=@9B)"  
ascertainment of profit 确定利润 l`X?C~JhJ  
"Asia Clear" “亚洲结算系统”