[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 @5Q}o3.zA-  
allotment notice 股份配售通知；配股通知 sl-LX)*N#  
allotment of shares 股份分配 7qA);N  
allowable 可获宽免；免税的 ya{vR* '~  
allowable business loss 可扣除的营业亏损 zAt!jP0E  
allowable expenses 可扣税的支出 cqr!*  
allowance 免税额；津贴；备抵；准备金
(:].?o  
allowance for debts 债项的免税额 sLzcTGa2:z  
allowance for depreciation by wear and tear 耗损折旧免税额 >[,Rt"[V  
allowance for funeral expenses 殡殓费的免税额 ULMG"."IH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %yJL-6U  
allowance for repairs and outgoings 修葺及支出方面的免税额 9+h9]
T:9  
allowance to debtor 给债务人的津贴 qrO]t\  
alteration of capital 资本更改 o\h[K<^> )  
alternate trustee 候补受托人  '(Uyju=  
amalgamation 合并 u*{hXR-"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ukv _bw  
ambit of charges 征税范围；收费范围 No<2+E!  
amended valuation 经修订的估值 C*Z gjFvB  
American Commodities Exchange 美国商品交易所 )mxY]W+  
American Express Bank Limited 美国运通银行 o+
`W  
American Stock Exchange 美国证券交易所 V=k!&xN~  
amortization 摊销 =|S8.|r+  
amount due from banks 存放银行同业的款项 75wQH*  
amount due from banks abroad 存放海外银行同业的款项 c>{X(Z=2  
amount due from holding companies 控股公司欠款 1F-o3\  
amount due from local banks 存放本港银行同业的款项 3lhXD_Y  
amount due to banks 银行同业的存款 Df02#493  
amount due to banks abroad 海外银行同业的存款 -w=rNlj  
amount due to holding companies 控股公司存款 =#n05*^  
amount due to local banks 本港银行同业的存款 1 gts=g.  
amount due to outport banks 外埠银行同业的存款 n'73DApW  
amount for note issue 发行纸币的款额 `da6}Vqj:  
amount of bond 担保契据的款额 inZMq(_@$  
amount of consideration 代价款额 )QaI{ z  
amount of contribution 供款数额 _)p@;vGV  
amount of indebtedness 负债款额 3X*;.'#Z  
amount of principal of the loan 贷款本金额 2GXAq~h@  
amount of rates chargeable 应征差饷数额 ^
i&/k  
amount of share capital 股本额 ?c"No|@+  
amount of sums assured 承保款额 t*zve,?}  
amount of variation 变动幅度 cQzd0X  
amount of vote 拨款数额 uf\Hh -+p  
amount payable 应付款额 9z\q_0&i  
amount receivable 应收款额 IJxdbuKg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U}MU>kzb  
analysis 分析  kOETx  
ancillary risk 附属风险 pZ+zm6\$  
annual account 周年帐目；周年帐目报表；年度决算；年结 ./jkY7 k  
annual accounting date 年结日期 je9[S_Z:Y  
annual allowance 每年免税额；年积金；年度津贴；年津 ,!F'h:   
annual balance 年度余额 G%;XJsFGp  
annual disposable income 每年可动用收入 @jN!j*Y H  
annual estimates 周年预算 jWiZ!dtUZ  
annual fee 年费 ,f0cy\.?  
annual general meeting 周年大会 b:\I*WJ  
annual growth rate 年增率；每年增长率 LPb43  
annual long-term supplement 长期个案每年补助金 *'`ByS  
annual pensionable emolument 可供计算退休金的年薪 z 4Qz9#*"^  
annual report 年报 .hn{m9|U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cz OhSbmc  
annual return 周年报表；周年申报表；每年报税表格 y&t&'l/m  
Annual Return Rules 《周年报表规则》 3ypB~bNw  
annual review of consumer prices 每年消费物价回顾 \yNjsG@,  
annual roll-forward basis 逐年延展方式 G~a;q+7v'$  
annual salary 年薪 Sq/M %z5'  
annual statement 年度报表；年度决算表 k<ku5U1|
 
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 e%`gD*8  
annuitant 年金受益人 &at>pV3_  
annuity 年金 ~e{Ag
Y)  
annuity contract 年金合约 J*U,kyYF  
annuity on human life 人寿年金 Se*ZQtwE  
antecedent debt 先前的债项 <d#9d.<  
ante-dated cheque 倒填日期支票 YNn,{Xi  
anticipated expenditure 预期开支 Ko\m8\3?fK  
anticipated net profit 预期纯利 /8q7pwV  
anticipated revenue 预期收入 ggVB8QN{  
anti-inflation measure 反通货膨胀措施 ]?#f=/  
anti-inflationary stance 反通货膨胀立场 g % q7  
apparent deficit 表面赤字 =R:3J"ly0  
apparent financial solvency 表面偿债能力 cInzwdh7  
apparent partner 表面合伙人 TmH#  
application for personal assessment 个人入息课税申请书 :(} {uG  
application of fund 资金应用 ]d_Id]Qa+  
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 r&A#h;EQX2  
appointed actuary 委任精算师 o ]2=5;)  
appointed auditor 委任核数师；委任审计师 7`6n]4e  
appointed trustee 委任的受托人 ^TVica  
appointer 委任人 .MhZ=sn  
apportioned pro rata 按比例分摊 ,aV89"}  
apportionment 分配；分摊 _MR|(mV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G2ZF`WQ  
apportionment formula 分摊方程式 ']u w,b  
apportionment of estate duty 遗产税的分摊 {[hV['Awv  
appraisal 估价；评估 _Z#yI/5r  
appreciable growth 可观增长 ([_ls8  
appreciable impact 显着影响 Mto3Ryic!  
appreciable increase 可观增长 )+RGXVp  
appreciation 增值；升值 QJTGeJ Y  
appreciation against other currencies 相对其他货币升值 c;Hf+n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j1v fp"J1  
appreciation tax 增值税 ?%{bMqYJD{  
appropriation 拨款；拨用；拨付 L,[0*h  
appropriation account 拨款帐目 $d:/cN 8E  
Appropriation Bill 拨款法案 8~ .r/!wfy  
appropriation-in-aid system 补助拨款办法 lD6hL8[  
approved assets 核准资产 pJ6bX4QnDX  
approved basket stock 认可一篮子证券 ]Q-ON&/  
approved budget 核准预算 ~4=4Ks0  
approved charitable donation 认可慈善捐款
:o*{ .  
approved charitable institution 认可慈善机构 I/|) ?  
approved currency 核准货币；认可货币 i :&Y{iPQp  
approved estimates 核准预算 58mzh
82+  
approved estimates of expenditure 核准开支预算 3VCyq7B^  
approved overseas insurer 核准海外保险人 UN`-;!  
approved overseas trust company 核准海外信托公司 KAjKv_6=g  
approved pooled investment fund 核准汇集投资基金 +V dYT6{p  
approved provident fund scheme 认可公积金计划
kej@,8  
approved provision 核准拨款 o83HR[
 
approved redeemable share 核准可赎回股份 J}i$ny_3OB  
approved regional stock 认可地区性证券 5f=e JDo=x  
approved retirement scheme 认可退休金计划 NJz8ANpro$  
approved subordinated loan 核准附属贷款 5
G
_*T  
arbitrage 套戥；套汇；套利 -[~{c]/c  
arbitrageur 套戥者；套汇者 :)q/8 0@  
arbitrary amount 临时款项
A_{QY&%m  
arrangement 措施；安排；协定 Fw!5hR`,  
arrears 欠款 uCNQ.Nbf C  
arrears of pay 欠付薪酬 hnvn&{|  
arrears of revenue 逾期未收税款；逾期未收的帐项 +'=^/!  
articles of association 组织章程；组织细则；组织章程细则 #8R\J[9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wQ2'%T|t  
ascertainment of profit 确定利润 m589C+7  
"Asia Clear" “亚洲结算系统”