[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 /k}vm3  
allotment notice 股份配售通知；配股通知 Dw6Q2Gnv  
allotment of shares 股份分配 ]rHdG^0uss  
allowable 可获宽免；免税的 cKK 1$x  
allowable business loss 可扣除的营业亏损 HHoh//(\  
allowable expenses 可扣税的支出 R[Kyq|UyVr  
allowance 免税额；津贴；备抵；准备金 b\VY)=U  
allowance for debts 债项的免税额 0V`0="rQ  
allowance for depreciation by wear and tear 耗损折旧免税额 WZ"x\K-;  
allowance for funeral expenses 殡殓费的免税额 { b+!0[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MWsBZJR
r  
allowance for repairs and outgoings 修葺及支出方面的免税额 )0RH"#,2L  
allowance to debtor 给债务人的津贴 K}! VY`  
alteration of capital 资本更改 {Sd{|R_  
alternate trustee 候补受托人 UG48g}  
amalgamation 合并 =1yU& PJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y R#_<o  
ambit of charges 征税范围；收费范围 $xlI"-(  
amended valuation 经修订的估值 qV^,muyoG  
American Commodities Exchange 美国商品交易所 oXV  
American Express Bank Limited 美国运通银行 n>Q/XQXB  
American Stock Exchange 美国证券交易所 #th^\ pV  
amortization 摊销 ;l5F il,3  
amount due from banks 存放银行同业的款项 qeSxE`E"  
amount due from banks abroad 存放海外银行同业的款项 xQ7>u-^  
amount due from holding companies 控股公司欠款 )aOg_*~  
amount due from local banks 存放本港银行同业的款项 x"5/1b3aq  
amount due to banks 银行同业的存款 Bk>Ch#`Bw  
amount due to banks abroad 海外银行同业的存款 &FIPEe#n  
amount due to holding companies 控股公司存款 GZ UD I#  
amount due to local banks 本港银行同业的存款 +'hcFZn(T  
amount due to outport banks 外埠银行同业的存款 lJu2}XRiU  
amount for note issue 发行纸币的款额 KDwjck"5;  
amount of bond 担保契据的款额 VGA?B@  
amount of consideration 代价款额 Nx;U]O6
A  
amount of contribution 供款数额 L5of(gQ5]  
amount of indebtedness 负债款额 ft4J.oT  
amount of principal of the loan 贷款本金额 b 9F=}.4  
amount of rates chargeable 应征差饷数额 P0DvZV8  
amount of share capital 股本额 hf8=r5j=  
amount of sums assured 承保款额 #:w/vk  
amount of variation 变动幅度 X9#Od9cNaC  
amount of vote 拨款数额 rM<c;iQ  
amount payable 应付款额 t!AHTtI  
amount receivable 应收款额 D%Hz'G0|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iAbtv^fn  
analysis 分析 ,cYU
 
ancillary risk 附属风险 uRh`qnL  
annual account 周年帐目；周年帐目报表；年度决算；年结 {Z3B#,V(g  
annual accounting date 年结日期 ~z^VMr  
annual allowance 每年免税额；年积金；年度津贴；年津 a(
NN%'fDD  
annual balance 年度余额 k2"Z:\?z  
annual disposable income 每年可动用收入 |\*7J!Liv  
annual estimates 周年预算 Q:
[d  
annual fee 年费  "+[
:\  
annual general meeting 周年大会 mBhG"0:  
annual growth rate 年增率；每年增长率 \@8$tQCZ  
annual long-term supplement 长期个案每年补助金 [58xT>5 `m  
annual pensionable emolument 可供计算退休金的年薪 \vs,$h  
annual report 年报 8tK8|t5+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 89Svx5S  
annual return 周年报表；周年申报表；每年报税表格 S92'\2  
Annual Return Rules 《周年报表规则》 #'mb9GWD3  
annual review of consumer prices 每年消费物价回顾 J@ =1zL  
annual roll-forward basis 逐年延展方式 cH.T6u_%  
annual salary 年薪 tMad 2,:  
annual statement 年度报表；年度决算表 .1XZ9M  
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 <fCgU&  
annuitant 年金受益人 M3Q#=yy$D$  
annuity 年金 fJtJ2xi  
annuity contract 年金合约 o 4L9Xb7=G  
annuity on human life 人寿年金 ja$e)  
antecedent debt 先前的债项 Psp3~Kg  
ante-dated cheque 倒填日期支票 U#gHc:$  
anticipated expenditure 预期开支 A=o p R  
anticipated net profit 预期纯利 1
uG?R  
anticipated revenue 预期收入 36s[hg  
anti-inflation measure 反通货膨胀措施 is}o5\JEL  
anti-inflationary stance 反通货膨胀立场 &,4^LFZW  
apparent deficit 表面赤字 z1aApS  
apparent financial solvency 表面偿债能力 zU:zzT}|TZ  
apparent partner 表面合伙人  if9I7@  
application for personal assessment 个人入息课税申请书 dJ"3F(X  
application of fund 资金应用 Is` S  
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 wO@b=1j  
appointed actuary 委任精算师 g^26Gb.  
appointed auditor 委任核数师；委任审计师 w;vp X>  
appointed trustee 委任的受托人 )NGBA."t  
appointer 委任人 : c"J$wT/  
apportioned pro rata 按比例分摊 mHE4Es0  
apportionment 分配；分摊 )#l &F$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :W<aga;J  
apportionment formula 分摊方程式 %f\ M61Z  
apportionment of estate duty 遗产税的分摊 .^N+'
g  
appraisal 估价；评估 s[ )2z3  
appreciable growth 可观增长 Xw!eB?A  
appreciable impact 显着影响 m=k(6  
appreciable increase 可观增长 Sdz!J 1  
appreciation 增值；升值 aSi:(w
  
appreciation against other currencies 相对其他货币升值 W78Z<Vm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :Qh5ZO&G0  
appreciation tax 增值税 -N(y+~wN  
appropriation 拨款；拨用；拨付 6Ii2rEzD  
appropriation account 拨款帐目 -iGt]mbJkP  
Appropriation Bill 拨款法案 EJO:3aKa  
appropriation-in-aid system 补助拨款办法 G'q7@d{'  
approved assets 核准资产 ?d%
+85  
approved basket stock 认可一篮子证券 cpz}!D  
approved budget 核准预算 ;XSRG*3j~4  
approved charitable donation 认可慈善捐款 )/PvaL  
approved charitable institution 认可慈善机构 8X][TJG$  
approved currency 核准货币；认可货币 e2*0NT^R  
approved estimates 核准预算 P.$U6cq  
approved estimates of expenditure 核准开支预算 zNuiBLxDs  
approved overseas insurer 核准海外保险人 Y=sRVypJ  
approved overseas trust company 核准海外信托公司 7= 0uG  
approved pooled investment fund 核准汇集投资基金 TD].*9  
approved provident fund scheme 认可公积金计划  s$YKdtR  
approved provision 核准拨款 Qf0$Z.-  
approved redeemable share 核准可赎回股份 u{"o*udU  
approved regional stock 认可地区性证券 {cnya*  
approved retirement scheme 认可退休金计划 &<R8'  
approved subordinated loan 核准附属贷款 Qzw~\KY:  
arbitrage 套戥；套汇；套利 kEf}yTy  
arbitrageur 套戥者；套汇者 Q4{%)}2$  
arbitrary amount 临时款项 aj51%wKMb:  
arrangement 措施；安排；协定 1GN>,Lb:o  
arrears 欠款 9~I\Wj B "  
arrears of pay 欠付薪酬 Ij(S"P@  
arrears of revenue 逾期未收税款；逾期未收的帐项 -20 o%t  
articles of association 组织章程；组织细则；组织章程细则 l<<0:
~+q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "B*a| 'n!  
ascertainment of profit 确定利润 iaQ[}'6!$  
"Asia Clear" “亚洲结算系统”