[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 4H hQzVM{  
allotment notice 股份配售通知；配股通知 Z '_EX7r  
allotment of shares 股份分配 v,Yz\onB^  
allowable 可获宽免；免税的 !KL Y*bt6  
allowable business loss 可扣除的营业亏损 ZCDcf   
allowable expenses 可扣税的支出 qQe23,x@5  
allowance 免税额；津贴；备抵；准备金 <%=@Ue  
allowance for debts 债项的免税额 #RP7?yGM,  
allowance for depreciation by wear and tear 耗损折旧免税额 !\|L(Paf  
allowance for funeral expenses 殡殓费的免税额 kXW$[R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9`5qVM1O{  
allowance for repairs and outgoings 修葺及支出方面的免税额  S/Gy:GIf  
allowance to debtor 给债务人的津贴 zwdi$rM5  
alteration of capital 资本更改 WxS$yUu  
alternate trustee 候补受托人 Kr74|W=  
amalgamation 合并 v v]rXJu1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,{s
CI
/  
ambit of charges 征税范围；收费范围 HKYJgx  
amended valuation 经修订的估值 %$zX a%A  
American Commodities Exchange 美国商品交易所 G$CI~0Se:  
American Express Bank Limited 美国运通银行 )}4xmf@gl  
American Stock Exchange 美国证券交易所 @H|3e@5([  
amortization 摊销 Tw!_=zy(Gw  
amount due from banks 存放银行同业的款项 SAN/fnM  
amount due from banks abroad 存放海外银行同业的款项 qm|T<zsDY#  
amount due from holding companies 控股公司欠款 ZvkBF9d  
amount due from local banks 存放本港银行同业的款项 Hb@P Q
cj  
amount due to banks 银行同业的存款 Xv?'*2J  
amount due to banks abroad 海外银行同业的存款 q|kkdK|N/Y  
amount due to holding companies 控股公司存款  bj U]]  
amount due to local banks 本港银行同业的存款 ( 2i{8  
amount due to outport banks 外埠银行同业的存款 |gM@}!DL  
amount for note issue 发行纸币的款额 THz=_
L6  
amount of bond 担保契据的款额 gBJM|"_A
?  
amount of consideration 代价款额 'v_VyK*w  
amount of contribution 供款数额 W3Dtt-)E  
amount of indebtedness 负债款额 h0Ilxa   
amount of principal of the loan 贷款本金额 k{.`=j  
amount of rates chargeable 应征差饷数额 (
-es UOB.  
amount of share capital 股本额 o7t#yw3  
amount of sums assured 承保款额 {%XDr,myd  
amount of variation 变动幅度 KmaMS(A(3  
amount of vote 拨款数额 p|VgtQ/)%  
amount payable 应付款额 SD=9fh0l  
amount receivable 应收款额 o :_'R5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ys Td'J  
analysis 分析 -%>.Z1uj  
ancillary risk 附属风险 ^RE("'+  
annual account 周年帐目；周年帐目报表；年度决算；年结 L(\o66a-rV  
annual accounting date 年结日期 d9yfSZ  
annual allowance 每年免税额；年积金；年度津贴；年津 av4g/7=  
annual balance 年度余额 ^HI}bS1+|  
annual disposable income 每年可动用收入 z*O
Q4_  
annual estimates 周年预算 S_Ug=8r4  
annual fee 年费 g;t>jgX  
annual general meeting 周年大会 FOD_m&+  
annual growth rate 年增率；每年增长率 9 e'9$-z  
annual long-term supplement 长期个案每年补助金 A #8Dv&$Pr  
annual pensionable emolument 可供计算退休金的年薪 fv?vfI+m  
annual report 年报 KImazS^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,[|4{qli\  
annual return 周年报表；周年申报表；每年报税表格 _Sn7z?  
Annual Return Rules 《周年报表规则》 q5u"v  
annual review of consumer prices 每年消费物价回顾 /GMT  
annual roll-forward basis 逐年延展方式 $C~OV@I  
annual salary 年薪 <hM `]/J55  
annual statement 年度报表；年度决算表 6xAR:  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \KT}T  
annuitant 年金受益人 +6+!M_0wA  
annuity 年金 =#sr4T  
annuity contract 年金合约 <t)D`n
Y\  
annuity on human life 人寿年金 g=_@j`  
antecedent debt 先前的债项 M3/_E7Qoj  
ante-dated cheque 倒填日期支票 N!W2O>VS  
anticipated expenditure 预期开支 V j"B/@  
anticipated net profit 预期纯利 , pMH`  
anticipated revenue 预期收入 L[cl$pYV  
anti-inflation measure 反通货膨胀措施 oJbMUEQQq  
anti-inflationary stance 反通货膨胀立场 CJ#1 j>  
apparent deficit 表面赤字 gQ~X;'  
apparent financial solvency 表面偿债能力 5p`.RWls  
apparent partner 表面合伙人 D+xHTQNTL  
application for personal assessment 个人入息课税申请书 P*zOt]T  
application of fund 资金应用 L>1i~c&V  
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 8^ezqd`  
appointed actuary 委任精算师 i\z,)xp  
appointed auditor 委任核数师；委任审计师 k^v P|*eu  
appointed trustee 委任的受托人 Zm~oV?6  
appointer 委任人 (2fWJ%7VG  
apportioned pro rata 按比例分摊 O6Jn$'os1#  
apportionment 分配；分摊 yp.\KLq8)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :{ Q[kYj  
apportionment formula 分摊方程式 tf_ <w?~  
apportionment of estate duty 遗产税的分摊  `UDB9Ca  
appraisal 估价；评估 l
=?G "1  
appreciable growth 可观增长 Zcg@]Sx(I  
appreciable impact 显着影响 Ww Bs_OMc  
appreciable increase 可观增长 n#lZRwhq  
appreciation 增值；升值 1Xj>kE:  
appreciation against other currencies 相对其他货币升值 Uel^rfE`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fkmN?CU{1%  
appreciation tax 增值税 zs@xw@  
appropriation 拨款；拨用；拨付 {e'V^l.v  
appropriation account 拨款帐目 |H7f@b]Sk  
Appropriation Bill 拨款法案 ofIw7D*h  
appropriation-in-aid system 补助拨款办法 CBvvvgIo  
approved assets 核准资产 \>@QJ  
approved basket stock 认可一篮子证券 `X ;2lgL  
approved budget 核准预算 eod-N}o  
approved charitable donation 认可慈善捐款 -"Hy%wE  
approved charitable institution 认可慈善机构 }:2GD0Ru  
approved currency 核准货币；认可货币 !H[K"7w  
approved estimates 核准预算 F2#s^4Ii  
approved estimates of expenditure 核准开支预算  YD|;xuh  
approved overseas insurer 核准海外保险人 !<2%N3l  
approved overseas trust company 核准海外信托公司 jdWA)N}kDG  
approved pooled investment fund 核准汇集投资基金 0k\BE\PQk  
approved provident fund scheme 认可公积金计划 cgevP`*]  
approved provision 核准拨款 u>W:SM  
approved redeemable share 核准可赎回股份 (^4V]N&  
approved regional stock 认可地区性证券 C`LHFqv  
approved retirement scheme 认可退休金计划 :kz"Wya.  
approved subordinated loan 核准附属贷款 wz{]CQ7"  
arbitrage 套戥；套汇；套利 M8HHyV[AmC  
arbitrageur 套戥者；套汇者 Bc^MZ~+ip  
arbitrary amount 临时款项 N,M[Opm  
arrangement 措施；安排；协定 =2rkaBFC  
arrears 欠款 />,KWHR|:  
arrears of pay 欠付薪酬 M!j: 2dT"  
arrears of revenue 逾期未收税款；逾期未收的帐项 "cVJqW  
articles of association 组织章程；组织细则；组织章程细则 3!:?OUhx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RAps`)OR?  
ascertainment of profit 确定利润 VA^yv1We  
"Asia Clear" “亚洲结算系统”