[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 +%N KQ'49I  
allotment notice 股份配售通知；配股通知 s cdtWA  
allotment of shares 股份分配 T\VNqs@  
allowable 可获宽免；免税的 ?3Ij*}
_O2  
allowable business loss 可扣除的营业亏损 \n9A^v`F/  
allowable expenses 可扣税的支出 M+wt__vHf  
allowance 免税额；津贴；备抵；准备金 >QHo@Zqj(  
allowance for debts 债项的免税额 m-T~fJ  
allowance for depreciation by wear and tear 耗损折旧免税额 Fg/dS6=n`?  
allowance for funeral expenses 殡殓费的免税额 nK3k]gLc{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M}DH5
H"s  
allowance for repairs and outgoings 修葺及支出方面的免税额 6|J'>)  
allowance to debtor 给债务人的津贴 Ufo>|A 6;$  
alteration of capital 资本更改 tvX>{-
M  
alternate trustee 候补受托人 O3n_N6| q  
amalgamation 合并 U-0#0}_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iRG?# "  
ambit of charges 征税范围；收费范围 Rq~t4sA:  
amended valuation 经修订的估值 Pw@olG'Ah  
American Commodities Exchange 美国商品交易所 V 'X;jC  
American Express Bank Limited 美国运通银行 v&g0ta@
 
American Stock Exchange 美国证券交易所 ]WJfgN4  
amortization 摊销 /?"8-0d  
amount due from banks 存放银行同业的款项 +VEU:1Gt  
amount due from banks abroad 存放海外银行同业的款项 [ neXFp}S  
amount due from holding companies 控股公司欠款 <-UOISyf  
amount due from local banks 存放本港银行同业的款项 !C:rb  
amount due to banks 银行同业的存款 lEPAP|~uw  
amount due to banks abroad 海外银行同业的存款 [O-sVYB  
amount due to holding companies 控股公司存款 \g-
j9|0  
amount due to local banks 本港银行同业的存款 !c<wSQ,  
amount due to outport banks 外埠银行同业的存款 4ZT A>  
amount for note issue 发行纸币的款额 <Wl(9$  
amount of bond 担保契据的款额 d0
er^ ~  
amount of consideration 代价款额 %K  4  
amount of contribution 供款数额 oJ*1>7[J  
amount of indebtedness 负债款额 rFJ[dz  
amount of principal of the loan 贷款本金额 %@ mGK8  
amount of rates chargeable 应征差饷数额 Jx-wO/  
amount of share capital 股本额 ,7|;k2  
amount of sums assured 承保款额 =OTm2:j#yQ  
amount of variation 变动幅度 Y9r3XhVI  
amount of vote 拨款数额 $2z _{@Z  
amount payable 应付款额 ~ 3
WL)%  
amount receivable 应收款额 t~ K%.|'0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ARh6V&Hi-  
analysis 分析 3+OsjZ  
ancillary risk 附属风险 (UEXxUdQ_Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 -E&e1u,Mi  
annual accounting date 年结日期 6k])KlJ2;  
annual allowance 每年免税额；年积金；年度津贴；年津 N4^5rrkL  
annual balance 年度余额 8{&["?  
annual disposable income 每年可动用收入 H5wb_yBQ+  
annual estimates 周年预算 #Gv{UU$]  
annual fee 年费 g?/XZ5$a5  
annual general meeting 周年大会 f1{z~i9@$  
annual growth rate 年增率；每年增长率 d-!<C7O}  
annual long-term supplement 长期个案每年补助金 ]]iO- }  
annual pensionable emolument 可供计算退休金的年薪  ~krS#\  
annual report 年报  ((DzUyK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 va{#RnU  
annual return 周年报表；周年申报表；每年报税表格 j 033%p+Xc  
Annual Return Rules 《周年报表规则》 O ++/ry%k  
annual review of consumer prices 每年消费物价回顾 ,8K'
F  
annual roll-forward basis 逐年延展方式 0=U70nKr  
annual salary 年薪 0.(<'!"y  
annual statement 年度报表；年度决算表 |ek ak{js  
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 32XS`Z  
annuitant 年金受益人 b#Kq[}  
annuity 年金 *FgJ|y6gk  
annuity contract 年金合约 @Gjny BJ  
annuity on human life 人寿年金 hol<dB  
antecedent debt 先前的债项 OHp5z? z  
ante-dated cheque 倒填日期支票 z[!x:# q8`  
anticipated expenditure 预期开支 ahIE;Y\j'  
anticipated net profit 预期纯利 Z>A{i?#m  
anticipated revenue 预期收入 2:v< qX  
anti-inflation measure 反通货膨胀措施 o<VP'F{p  
anti-inflationary stance 反通货膨胀立场 Sgj/s~j~1  
apparent deficit 表面赤字 c{88m/;eP  
apparent financial solvency 表面偿债能力 "G?9b  
apparent partner 表面合伙人 RR25Q.c  
application for personal assessment 个人入息课税申请书 /
8CY0Ey  
application of fund 资金应用 Up?=m^  
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 ;El <%{(  
appointed actuary 委任精算师 )+~E8yK  
appointed auditor 委任核数师；委任审计师 ,ECAan/@  
appointed trustee 委任的受托人 `bP?o  
appointer 委任人 6M><(1fT  
apportioned pro rata 按比例分摊 Rl@$xP  
apportionment 分配；分摊 f]_mzF=&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O*7i }\{  
apportionment formula 分摊方程式 fD6GQ*  
apportionment of estate duty 遗产税的分摊 70iH0j)  
appraisal 估价；评估 pt!'v$G/*  
appreciable growth 可观增长 ( tn< VK.  
appreciable impact 显着影响 ;L6Xs_L~  
appreciable increase 可观增长 T_ ^C#>  
appreciation 增值；升值 r,'O).7  
appreciation against other currencies 相对其他货币升值 9m!7|(QV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QrS$P09=\  
appreciation tax 增值税 o~~9!\  
appropriation 拨款；拨用；拨付 z\Ui8jo:;  
appropriation account 拨款帐目 cf*zejbw  
Appropriation Bill 拨款法案 " 3y}F  
appropriation-in-aid system 补助拨款办法 sc 
xLB;  
approved assets 核准资产 HF4Lqh'oco  
approved basket stock 认可一篮子证券 w~-X>~
}  
approved budget 核准预算 f-+.;`H)T  
approved charitable donation 认可慈善捐款 YBylyVZ  
approved charitable institution 认可慈善机构 1P5LH5  
approved currency 核准货币；认可货币 e[4V%h  
approved estimates 核准预算 fOBN=y6x  
approved estimates of expenditure 核准开支预算 #]zhZW4  
approved overseas insurer 核准海外保险人 +qE ']yzm!  
approved overseas trust company 核准海外信托公司 B)a@fmp"a  
approved pooled investment fund 核准汇集投资基金 JK^[{1 JI  
approved provident fund scheme 认可公积金计划 oyQ0V94j  
approved provision 核准拨款 aL)Hv k:  
approved redeemable share 核准可赎回股份 )0|):g  
approved regional stock 认可地区性证券 -3k;u  
approved retirement scheme 认可退休金计划 J#@l
V  
approved subordinated loan 核准附属贷款 FfXZ|o$;  
arbitrage 套戥；套汇；套利 tR O IBq|  
arbitrageur 套戥者；套汇者 Hja^edLj  
arbitrary amount 临时款项 !aeNq82  
arrangement 措施；安排；协定 ,9vJtP+T+!  
arrears 欠款 5B|,S1b  
arrears of pay 欠付薪酬 EI
K*49b2  
arrears of revenue 逾期未收税款；逾期未收的帐项 xMsGs  
articles of association 组织章程；组织细则；组织章程细则 #Q+R%p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0BXs&i-TP5  
ascertainment of profit 确定利润 )k~1,  
"Asia Clear" “亚洲结算系统”