[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 :\4?{,@_h  
allotment notice 股份配售通知；配股通知 sG%Q?&-
 
allotment of shares 股份分配 C8 m8ys  
allowable 可获宽免；免税的 S"!nM]2L  
allowable business loss 可扣除的营业亏损 erdWGUfQOe  
allowable expenses 可扣税的支出 WID4{>G2  
allowance 免税额；津贴；备抵；准备金 u#/Y<1gn  
allowance for debts 债项的免税额 Y`uL4)hR5  
allowance for depreciation by wear and tear 耗损折旧免税额 gLaFIeF<+  
allowance for funeral expenses 殡殓费的免税额 * S~gF/*kP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4hg#7#?boW  
allowance for repairs and outgoings 修葺及支出方面的免税额 2~<?E`+  
allowance to debtor 给债务人的津贴 $-|`#|CBd  
alteration of capital 资本更改 PB.@G,)  
alternate trustee 候补受托人 ^+Ie   
amalgamation 合并 |dsd5Vdr  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ep|W>  
ambit of charges 征税范围；收费范围 od"Oq?~/t  
amended valuation 经修订的估值 
ssoIC  
American Commodities Exchange 美国商品交易所 =nh/w#  
American Express Bank Limited 美国运通银行 SaH0YxnY+  
American Stock Exchange 美国证券交易所 1 xm8w$%  
amortization 摊销 ~gNa<t
g"1  
amount due from banks 存放银行同业的款项 [>A%%  
amount due from banks abroad 存放海外银行同业的款项 7M=LyrO  
amount due from holding companies 控股公司欠款 ;[R{oW Nw  
amount due from local banks 存放本港银行同业的款项 r{pTMcDS  
amount due to banks 银行同业的存款 *r6+Vz  
amount due to banks abroad 海外银行同业的存款 <{Wsh#7}.  
amount due to holding companies 控股公司存款 AMp[f%X  
amount due to local banks 本港银行同业的存款 *[]7l]XK.  
amount due to outport banks 外埠银行同业的存款 u7=`u/  
amount for note issue 发行纸币的款额 w^s|YF=c  
amount of bond 担保契据的款额 vrXUS9i.  
amount of consideration 代价款额 @MW
rUx  
amount of contribution 供款数额 U;<07 aMj  
amount of indebtedness 负债款额 T\eOrWt/  
amount of principal of the loan 贷款本金额 Vahfz8~w/  
amount of rates chargeable 应征差饷数额 4 yW9}=N!  
amount of share capital 股本额 lEL&tZ}  
amount of sums assured 承保款额 +!\$SOaR{  
amount of variation 变动幅度 FX `SaY>D  
amount of vote 拨款数额 .S>:-j'u  
amount payable 应付款额 D4g $x'  
amount receivable 应收款额 _Qs=v0B//  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8 ;y N  
analysis 分析 f7c%Z:C#Y  
ancillary risk 附属风险 nsQx\Tnhx  
annual account 周年帐目；周年帐目报表；年度决算；年结 })#6BN  
annual accounting date 年结日期 7%) F]  
annual allowance 每年免税额；年积金；年度津贴；年津 81u}J9z;  
annual balance 年度余额 Nih8(pbe  
annual disposable income 每年可动用收入 7dhip  
annual estimates 周年预算 sPuNwVX>}I  
annual fee 年费 :8cp]vdW
 
annual general meeting 周年大会 S 'S|k7Lp  
annual growth rate 年增率；每年增长率 ln-+=jk  
annual long-term supplement 长期个案每年补助金 '!>LF1W=  
annual pensionable emolument 可供计算退休金的年薪 *~~ >?  
annual report 年报 FO#`}? R`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4loG$l+a1  
annual return 周年报表；周年申报表；每年报税表格  3=@94i  
Annual Return Rules 《周年报表规则》 O>9+tQ  
annual review of consumer prices 每年消费物价回顾 M@ILB-H  
annual roll-forward basis 逐年延展方式 0Ah'G  
annual salary 年薪 A0Pg|M  
annual statement 年度报表；年度决算表 Sz|;wsF{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \_;zm+ <{  
annuitant 年金受益人 T2|dFKeWG  
annuity 年金 Bj5_=oo+d  
annuity contract 年金合约 8R<2I1xn2  
annuity on human life 人寿年金 't'~p#$,F  
antecedent debt 先前的债项 [}Vne;V  
ante-dated cheque 倒填日期支票 ejP273*ah  
anticipated expenditure 预期开支 9aky+  
anticipated net profit 预期纯利 qT7E"|.$  
anticipated revenue 预期收入 Qxr&zT7f  
anti-inflation measure 反通货膨胀措施 {WfZE&B  
anti-inflationary stance 反通货膨胀立场 ?.Z4GWyXa
 
apparent deficit 表面赤字 [9dW9[Z+!  
apparent financial solvency 表面偿债能力 5xKo(XNp  
apparent partner 表面合伙人 !?!~8J~  
application for personal assessment 个人入息课税申请书 Y Bb%D  
application of fund 资金应用 -8H0f-1  
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 V`Ve__5;  
appointed actuary 委任精算师 i7]\}w|  
appointed auditor 委任核数师；委任审计师 xV@/z5Tq  
appointed trustee 委任的受托人 Sxo9y0K8-  
appointer 委任人 faH113nc  
apportioned pro rata 按比例分摊 OE_;i}58  
apportionment 分配；分摊 hZ6CiEJB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B=?4; l7  
apportionment formula 分摊方程式 ,ND}T#yTR  
apportionment of estate duty 遗产税的分摊 yU'Fyul  
appraisal 估价；评估 g*]Gc%  
appreciable growth 可观增长 | ]FJf
MX  
appreciable impact 显着影响 4mNg(w=NF  
appreciable increase 可观增长 hn]><
kaA  
appreciation 增值；升值 o1I8l7
 
appreciation against other currencies 相对其他货币升值 dk}T&qZ~p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gr]:u4}  
appreciation tax 增值税 Hqsj5j2i  
appropriation 拨款；拨用；拨付 w' uI~t4  
appropriation account 拨款帐目 GZt+(q  
Appropriation Bill 拨款法案 dS9L(&  
appropriation-in-aid system 补助拨款办法 B[2 qI7D$  
approved assets 核准资产 +\r=/""DW  
approved basket stock 认可一篮子证券 i n}N[  
approved budget 核准预算 e6O+hC]:  
approved charitable donation 认可慈善捐款 k.UQT^.  
approved charitable institution 认可慈善机构 @JF fyQ {-  
approved currency 核准货币；认可货币 mRJX,  
approved estimates 核准预算 ZcT%H*Ib]9  
approved estimates of expenditure 核准开支预算 u/W  
approved overseas insurer 核准海外保险人 2|
2'?  
approved overseas trust company 核准海外信托公司 ShFC@)<lJ  
approved pooled investment fund 核准汇集投资基金 V)HX+D>  
approved provident fund scheme 认可公积金计划 7-p9IFcA  
approved provision 核准拨款 % Q|
>t~  
approved redeemable share 核准可赎回股份 d5aG6/  
approved regional stock 认可地区性证券 Z+# =]Kw)  
approved retirement scheme 认可退休金计划 53vnON#{*  
approved subordinated loan 核准附属贷款 70sb{)  
arbitrage 套戥；套汇；套利 RZKdh }B?\  
arbitrageur 套戥者；套汇者 0[ (Z48  
arbitrary amount 临时款项 bU3e*Er  
arrangement 措施；安排；协定 g>g]qQ  
arrears 欠款 WX2:c,%:  
arrears of pay 欠付薪酬 Z %?: CA  
arrears of revenue 逾期未收税款；逾期未收的帐项 d46PAA{'  
articles of association 组织章程；组织细则；组织章程细则 ?_hKhn%K9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V_)G=#6Dy  
ascertainment of profit 确定利润 x d9+P  
"Asia Clear" “亚洲结算系统”