[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 v2Dt3$@H6  
allotment notice 股份配售通知；配股通知 J6*f Uh  
allotment of shares 股份分配 n4^~gT%b5]  
allowable 可获宽免；免税的 Ee{`Y0  
allowable business loss 可扣除的营业亏损 Wu4ot0SZ  
allowable expenses 可扣税的支出 yt. f!"  
allowance 免税额；津贴；备抵；准备金 HwB {8S?sm  
allowance for debts 债项的免税额 bsB} ,pc  
allowance for depreciation by wear and tear 耗损折旧免税额 *%:@ cbF-M  
allowance for funeral expenses 殡殓费的免税额 0yn[L3x7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J5O.*&  
allowance for repairs and outgoings 修葺及支出方面的免税额 RG&I\DTyt  
allowance to debtor 给债务人的津贴 'z)hG#{I  
alteration of capital 资本更改 (jMtN?&0H-  
alternate trustee 候补受托人 As0 B\  
amalgamation 合并 Takt_N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;xfO16fNk  
ambit of charges 征税范围；收费范围 v9u<F6  
amended valuation 经修订的估值 *dN N<  
American Commodities Exchange 美国商品交易所 5QAdcEcN@O  
American Express Bank Limited 美国运通银行 o*X]b]  
American Stock Exchange 美国证券交易所 QS^~77q  
amortization 摊销 tE[ H8  
amount due from banks 存放银行同业的款项 os[ZIHph  
amount due from banks abroad 存放海外银行同业的款项 a>U6Ag<  
amount due from holding companies 控股公司欠款 Q8;#_HE  
amount due from local banks 存放本港银行同业的款项 fb23J|"  
amount due to banks 银行同业的存款 Gu5~DyT`G  
amount due to banks abroad 海外银行同业的存款 y`4{!CEyLW  
amount due to holding companies 控股公司存款 .hKhrcQp  
amount due to local banks 本港银行同业的存款 cg,Ua !c  
amount due to outport banks 外埠银行同业的存款 ?{eY\I  
amount for note issue 发行纸币的款额 3 -tO;GKb  
amount of bond 担保契据的款额 %4,xx'`  
amount of consideration 代价款额 "#2pT H~  
amount of contribution 供款数额 S`=n&'  
amount of indebtedness 负债款额 ^00{Hd6  
amount of principal of the loan 贷款本金额
EJ`Q8uz  
amount of rates chargeable 应征差饷数额 t)} \9^Uo  
amount of share capital 股本额 COSTV>s;  
amount of sums assured 承保款额 )Ob]T
{GY  
amount of variation 变动幅度 RwW$O@0  
amount of vote 拨款数额 _wz2  
amount payable 应付款额 fYB*6Xb,w  
amount receivable 应收款额 C,"=}z1P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1SUzzlRx  
analysis 分析 c_#*mA"+  
ancillary risk 附属风险 I+| uUg5  
annual account 周年帐目；周年帐目报表；年度决算；年结 b0 &  
annual accounting date 年结日期 /YFa ;2 W  
annual allowance 每年免税额；年积金；年度津贴；年津 LKx`v90p  
annual balance 年度余额 <#y*h8IZ@t  
annual disposable income 每年可动用收入 MWs~#ReZ  
annual estimates 周年预算 `a >?UUT4  
annual fee 年费 +< yhcSSTB  
annual general meeting 周年大会 p>q&&
;fe  
annual growth rate 年增率；每年增长率 v5T`K=qC  
annual long-term supplement 长期个案每年补助金 d`Oe_<  
annual pensionable emolument 可供计算退休金的年薪 TGf;_)El  
annual report 年报 T`\]!>eb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Jt]&;0zn2  
annual return 周年报表；周年申报表；每年报税表格 -w]/7cH  
Annual Return Rules 《周年报表规则》 F.?01,J=1  
annual review of consumer prices 每年消费物价回顾 26.)Ur<F  
annual roll-forward basis 逐年延展方式 |n`PESf_  
annual salary 年薪 .*Vkua  
annual statement 年度报表；年度决算表 W pN.]x  
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 2 z7}+lH  
annuitant 年金受益人 cKjRF6w  
annuity 年金 KQ{
Lt?S  
annuity contract 年金合约 g
*y/j]  
annuity on human life 人寿年金 99u/fkL  
antecedent debt 先前的债项 zsVcXBz  
ante-dated cheque 倒填日期支票 \GL*0NJ  
anticipated expenditure 预期开支 T@P!L  
anticipated net profit 预期纯利 *~2cG;B"e  
anticipated revenue 预期收入 j;\[pg MR/  
anti-inflation measure 反通货膨胀措施  ?Vc0)  
anti-inflationary stance 反通货膨胀立场 ETfF5i}  
apparent deficit 表面赤字 HCj>,^<h  
apparent financial solvency 表面偿债能力 s8vKKvs`9  
apparent partner 表面合伙人 sn"fK=,#g  
application for personal assessment 个人入息课税申请书 NYB "jKMk  
application of fund 资金应用 :, _!pe;H  
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 I\zemW!   
appointed actuary 委任精算师 ZzcPiTSO  
appointed auditor 委任核数师；委任审计师 Wp[9beI*M  
appointed trustee 委任的受托人 pOA!#Aj)  
appointer 委任人 TSjIz5  
apportioned pro rata 按比例分摊 G\=_e 8(  
apportionment 分配；分摊 | -+zofx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (0L=AxH  
apportionment formula 分摊方程式 .z-UOyer  
apportionment of estate duty 遗产税的分摊 S^N{wZo  
appraisal 估价；评估 ('hT  
appreciable growth 可观增长 iZxt/}1X0  
appreciable impact 显着影响 1~\M!SQ)  
appreciable increase 可观增长 ^DB{qU  
appreciation 增值；升值 ?djQZ*  
appreciation against other currencies 相对其他货币升值 y=Q!-~5|fF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U~H?4Izl=  
appreciation tax 增值税 x[i`S8D  
appropriation 拨款；拨用；拨付 +Gh7^v|"  
appropriation account 拨款帐目 rs]I  
Appropriation Bill 拨款法案 UyiJU~r1  
appropriation-in-aid system 补助拨款办法 ->gZ)?Fqy  
approved assets 核准资产 Ef@,hX  
approved basket stock 认可一篮子证券 .H~Y
I  
approved budget 核准预算 (D7$$!}  
approved charitable donation 认可慈善捐款 S3Y2O x  
approved charitable institution 认可慈善机构 ;ME)O g  
approved currency 核准货币；认可货币 tFM$#JN  
approved estimates 核准预算 M %`\P\A  
approved estimates of expenditure 核准开支预算 80;n|nNB  
approved overseas insurer 核准海外保险人 lV6dm=k  
approved overseas trust company 核准海外信托公司 0*F}o)n/m  
approved pooled investment fund 核准汇集投资基金 [4Q"#[V&9  
approved provident fund scheme 认可公积金计划 lzhqcL"  
approved provision 核准拨款 `u XQ z7
 
approved redeemable share 核准可赎回股份 :a0zT#u  
approved regional stock 认可地区性证券 pqR\>d0  
approved retirement scheme 认可退休金计划 m3.sVI0I  
approved subordinated loan 核准附属贷款 <1"+,}'x  
arbitrage 套戥；套汇；套利 2+Rv{%  
arbitrageur 套戥者；套汇者 d@ Ja}`  
arbitrary amount 临时款项 ,}SCa'PB  
arrangement 措施；安排；协定 f_=~H<j!  
arrears 欠款 $`J_:H%  
arrears of pay 欠付薪酬 #hw>tA6
 
arrears of revenue 逾期未收税款；逾期未收的帐项 (gXN%rsY  
articles of association 组织章程；组织细则；组织章程细则 =,V|OfW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UE"GJt`I  
ascertainment of profit 确定利润 zpjqEEY;  
"Asia Clear" “亚洲结算系统”