[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 A^JeB<, 5a  
allotment notice 股份配售通知；配股通知 >Ge&v'~_|  
allotment of shares 股份分配 LS?hb)7  
allowable 可获宽免；免税的 "JSg/optc  
allowable business loss 可扣除的营业亏损 vhEPk2wD,  
allowable expenses 可扣税的支出 kF~}htv.=  
allowance 免税额；津贴；备抵；准备金 T IPb ]  
allowance for debts 债项的免税额 A~-e?.  
allowance for depreciation by wear and tear 耗损折旧免税额 9c806>]U^  
allowance for funeral expenses 殡殓费的免税额 ,:-S<]fS{_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /MSz{ %v  
allowance for repairs and outgoings 修葺及支出方面的免税额 E`>-+~ZUsk  
allowance to debtor 给债务人的津贴 2"nd(+QH  
alteration of capital 资本更改 Rcf _31 L  
alternate trustee 候补受托人 _"J-P={=  
amalgamation 合并 K3?7Hndf2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -) $$4<L  
ambit of charges 征税范围；收费范围 '@HWp8+  
amended valuation 经修订的估值 W)V"QrFK  
American Commodities Exchange 美国商品交易所 !5 %c`4  
American Express Bank Limited 美国运通银行 anA>'63  
American Stock Exchange 美国证券交易所 Og%qv Bj 6  
amortization 摊销 B{QY-F~  
amount due from banks 存放银行同业的款项 &^1DNpUZ  
amount due from banks abroad 存放海外银行同业的款项 5_M9T3  
amount due from holding companies 控股公司欠款 ?D\6CsNp(2  
amount due from local banks 存放本港银行同业的款项 
v%V$@MF  
amount due to banks 银行同业的存款 gOO\` #  
amount due to banks abroad 海外银行同业的存款 suaTXKjyk+  
amount due to holding companies 控股公司存款 TeG5|`t],  
amount due to local banks 本港银行同业的存款 ^Ebaq`{V\'  
amount due to outport banks 外埠银行同业的存款 a)4.[+wnRf  
amount for note issue 发行纸币的款额 j$zw(EkN  
amount of bond 担保契据的款额 Revc :m1o  
amount of consideration 代价款额 j;1X-  
amount of contribution 供款数额 zXvAW7  
amount of indebtedness 负债款额 I9ubV cV8  
amount of principal of the loan 贷款本金额 J`uV $l:  
amount of rates chargeable 应征差饷数额 Gs.id^Sf  
amount of share capital 股本额 N(]6pG=  
amount of sums assured 承保款额 RMmDcvM"k  
amount of variation 变动幅度 6\
g]Y  
amount of vote 拨款数额 a7nbGqsx  
amount payable 应付款额 Am!$\T%2  
amount receivable 应收款额 ?^2(|t9KU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .'p_j(uv  
analysis 分析 ed2QGTgR  
ancillary risk 附属风险 (m=-oQ&Ro  
annual account 周年帐目；周年帐目报表；年度决算；年结 1Xt%O86
 
annual accounting date 年结日期 yFshV\  
annual allowance 每年免税额；年积金；年度津贴；年津 \NS\>Q+d  
annual balance 年度余额 A/W0O;*q  
annual disposable income 每年可动用收入 d"Hh9O}6  
annual estimates 周年预算 ,F.\z
^\{  
annual fee 年费 %[-D&flKC  
annual general meeting 周年大会 eL#pS=  
annual growth rate 年增率；每年增长率 -j`tBv)  
annual long-term supplement 长期个案每年补助金 /'u-Fr(Q+  
annual pensionable emolument 可供计算退休金的年薪 n4Ry)O[.  
annual report 年报 0tC+
?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bwqla43gX  
annual return 周年报表；周年申报表；每年报税表格 8U*}D~%!  
Annual Return Rules 《周年报表规则》 {2}O\A  
annual review of consumer prices 每年消费物价回顾 hoD (G X  
annual roll-forward basis 逐年延展方式 4W*52*'F,  
annual salary 年薪 0j
7W\'!t  
annual statement 年度报表；年度决算表 vp1IYW  
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 t`o-HWfS.  
annuitant 年金受益人 LS+ _y<v=  
annuity 年金 &#F>%~<or  
annuity contract 年金合约 R^<li;Km  
annuity on human life 人寿年金 "Up3W%]SB  
antecedent debt 先前的债项 t)= u}t$  
ante-dated cheque 倒填日期支票 :,Q\!s!  
anticipated expenditure 预期开支 Nj5Mc>_   
anticipated net profit 预期纯利 0hn N>?  
anticipated revenue 预期收入 "6w-jT  
anti-inflation measure 反通货膨胀措施 WOrz7x  
anti-inflationary stance 反通货膨胀立场 b<P9@h~:  
apparent deficit 表面赤字 
TIbiw  
apparent financial solvency 表面偿债能力 Waj6.PCFm  
apparent partner 表面合伙人 s%2w&Us*  
application for personal assessment 个人入息课税申请书 %(MaH  
application of fund 资金应用 JQj?+PI  
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 B+#!%J
_  
appointed actuary 委任精算师 NBwxN  
appointed auditor 委任核数师；委任审计师 }KEyJj3"DA  
appointed trustee 委任的受托人 <kN4@bd;  
appointer 委任人 KaNi'=nW  
apportioned pro rata 按比例分摊 SpU+y|\[0  
apportionment 分配；分摊 {~_X-g5|]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @#hd8_)A.  
apportionment formula 分摊方程式 JcL4q\g  
apportionment of estate duty 遗产税的分摊 (/Lo44wT  
appraisal 估价；评估 OS;qb:;  
appreciable growth 可观增长 qT$;ZV #  
appreciable impact 显着影响 z Rd^Uks  
appreciable increase 可观增长 0?8O9i  
appreciation 增值；升值 ig5 d-A  
appreciation against other currencies 相对其他货币升值 3gV 17a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 47 xyS%X  
appreciation tax 增值税 [APwHIS  
appropriation 拨款；拨用；拨付 [nZf4KN  
appropriation account 拨款帐目 5ltEnvN  
Appropriation Bill 拨款法案 8/F}vfKEN  
appropriation-in-aid system 补助拨款办法 {VtmQU?cJ  
approved assets 核准资产 SR)G!9z_/  
approved basket stock 认可一篮子证券 @E;'Ffo  
approved budget 核准预算 8yij=T*  
approved charitable donation 认可慈善捐款 YRa{6*M  
approved charitable institution 认可慈善机构 s!(O7Ub  
approved currency 核准货币；认可货币 .<%2ON_  
approved estimates 核准预算 n}/?nP\%  
approved estimates of expenditure 核准开支预算 M3P
\1  
approved overseas insurer 核准海外保险人 )c!7V)z  
approved overseas trust company 核准海外信托公司 _;L%? -2c  
approved pooled investment fund 核准汇集投资基金 Q#w mS&$f  
approved provident fund scheme 认可公积金计划 a9]F.Jm  
approved provision 核准拨款 GOrDD p  
approved redeemable share 核准可赎回股份 U l8G R  
approved regional stock 认可地区性证券 NbgK#;  
approved retirement scheme 认可退休金计划 b* k=
  
approved subordinated loan 核准附属贷款 aO8n\'bv  
arbitrage 套戥；套汇；套利 .'foS>W=t  
arbitrageur 套戥者；套汇者 Wi7!J[ B  
arbitrary amount 临时款项 ZeM~13[  
arrangement 措施；安排；协定 (# I$4Px{  
arrears 欠款 vP6NIcWC3  
arrears of pay 欠付薪酬 fy9m S  
arrears of revenue 逾期未收税款；逾期未收的帐项 7[z^0?Pygf  
articles of association 组织章程；组织细则；组织章程细则 e.-+zkQ8EI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &O8vI,M  
ascertainment of profit 确定利润 r9MS,KG8  
"Asia Clear" “亚洲结算系统”