[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 $p#)xx7  
allotment notice 股份配售通知；配股通知 .bE+dA6:v  
allotment of shares 股份分配 fjVGps$j  
allowable 可获宽免；免税的 o?BcpWp  
allowable business loss 可扣除的营业亏损 &ejJf{id  
allowable expenses 可扣税的支出 JKN0:/t7Q  
allowance 免税额；津贴；备抵；准备金 H`odQkZ!  
allowance for debts 债项的免税额 rtd&WkU rD  
allowance for depreciation by wear and tear 耗损折旧免税额 `O4Ysk72x9  
allowance for funeral expenses 殡殓费的免税额 t}n:!v"|+O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }F=scbpXj  
allowance for repairs and outgoings 修葺及支出方面的免税额 owM3Gz%?UA  
allowance to debtor 给债务人的津贴 e"Kg/*Ji1  
alteration of capital 资本更改 yAz`
n[  
alternate trustee 候补受托人 f_2tMiy5  
amalgamation 合并 B QmH
Yar  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DC4O@"  
ambit of charges 征税范围；收费范围 In<L?U?([D  
amended valuation 经修订的估值 v[~e=^IIsl  
American Commodities Exchange 美国商品交易所 0%$E^`  
American Express Bank Limited 美国运通银行 }i0(^"SoXZ  
American Stock Exchange 美国证券交易所 I-<U u2  
amortization 摊销 ;;#28nV  
amount due from banks 存放银行同业的款项 ZZ|a`U  
amount due from banks abroad 存放海外银行同业的款项 Qk2^p^ T6  
amount due from holding companies 控股公司欠款 ]Y@Db5S$T  
amount due from local banks 存放本港银行同业的款项 wq+%O,  
amount due to banks 银行同业的存款 >1u!(-A  
amount due to banks abroad 海外银行同业的存款 nW#UBtZ  
amount due to holding companies 控股公司存款 B7HNNX  
amount due to local banks 本港银行同业的存款 D_mdX9-~  
amount due to outport banks 外埠银行同业的存款 TN!8J=sx.  
amount for note issue 发行纸币的款额 .hO) R.  
amount of bond 担保契据的款额 T:k-`t0":N  
amount of consideration 代价款额 AT*J '37  
amount of contribution 供款数额 i8t
%v  
amount of indebtedness 负债款额 |-t>_+. J'  
amount of principal of the loan 贷款本金额 Ldqn<wNnI  
amount of rates chargeable 应征差饷数额 [HNWM/ff7+  
amount of share capital 股本额 R{={7.As+  
amount of sums assured 承保款额 2GB)K?1M  
amount of variation 变动幅度 lAYyxG#  
amount of vote 拨款数额 5M6`\LyU  
amount payable 应付款额 A9qbE  
amount receivable 应收款额 ^I2+$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _ zM/>Qa  
analysis 分析 j8gw]V/B:  
ancillary risk 附属风险 a;@
G  
annual account 周年帐目；周年帐目报表；年度决算；年结 Fb8~2N"3  
annual accounting date 年结日期 v',%   
annual allowance 每年免税额；年积金；年度津贴；年津 phkfPvL{  
annual balance 年度余额 `?@7T-v  
annual disposable income 每年可动用收入 ~\HGV+S!g}  
annual estimates 周年预算 4R<bfZ43  
annual fee 年费 W`auQO  
annual general meeting 周年大会 ,gYbi-E  
annual growth rate 年增率；每年增长率 >|[ l?`  
annual long-term supplement 长期个案每年补助金 =Rv ! c+?  
annual pensionable emolument 可供计算退休金的年薪 /XEt2,sI9  
annual report 年报 x$p_mWC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +bO]9*g]  
annual return 周年报表；周年申报表；每年报税表格 CG!7BP\  
Annual Return Rules 《周年报表规则》 ]dvNUD   
annual review of consumer prices 每年消费物价回顾 6ooCg>9/Z  
annual roll-forward basis 逐年延展方式 :`U@b
6  
annual salary 年薪 E(%_aFx>/  
annual statement 年度报表；年度决算表 VR:4|_o  
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 xb6y=L  
annuitant 年金受益人 b9 Gq';o  
annuity 年金 kF,_o/Jc  
annuity contract 年金合约 p>9-Ga  
annuity on human life 人寿年金 i"4&UJ
u1;  
antecedent debt 先前的债项 [yFf(>B  
ante-dated cheque 倒填日期支票 Nj~3FL  
anticipated expenditure 预期开支 ?7?hDw_Nk  
anticipated net profit 预期纯利 4n}tDHvd  
anticipated revenue 预期收入 uu 5L9.i9  
anti-inflation measure 反通货膨胀措施 Jw-?7O  
anti-inflationary stance 反通货膨胀立场 9|('*  
apparent deficit 表面赤字 o'#ow(X  
apparent financial solvency 表面偿债能力 J]m[0g7O_  
apparent partner 表面合伙人
j*XhBWE?  
application for personal assessment 个人入息课税申请书 O%hmGW4  
application of fund 资金应用 4xYW?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 '=eG[#gy  
appointed actuary 委任精算师 g+:Go9k!F  
appointed auditor 委任核数师；委任审计师 ]?1n-w.}r  
appointed trustee 委任的受托人 6 +2M$3_U  
appointer 委任人 )P|&o%E  
apportioned pro rata 按比例分摊 % ]U'   
apportionment 分配；分摊 3$ TU2-x;g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lPBWpHX  
apportionment formula 分摊方程式 ZjB]pG+  
apportionment of estate duty 遗产税的分摊 qL;T^ljP  
appraisal 估价；评估 V DN@=/  
appreciable growth 可观增长 \x(ILk|'c  
appreciable impact 显着影响 3 *g>kRMJ  
appreciable increase 可观增长 4Y.o RB  
appreciation 增值；升值 655OL)|cD6  
appreciation against other currencies 相对其他货币升值 &xgKHbg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |``rSEXYs  
appreciation tax 增值税 igGg[I1?  
appropriation 拨款；拨用；拨付 q$ZmR]p  
appropriation account 拨款帐目 /[<1D|f%  
Appropriation Bill 拨款法案 }HLs.k4-;  
appropriation-in-aid system 补助拨款办法 $F#eD0|  
approved assets 核准资产  QGq8r>  
approved basket stock 认可一篮子证券 p#QR^|7"  
approved budget 核准预算 ^F="'/Pq[  
approved charitable donation 认可慈善捐款 9P7^*f:E  
approved charitable institution 认可慈善机构 K6BP~@H_D  
approved currency 核准货币；认可货币 ;1[a*z<l&s  
approved estimates 核准预算 kWZ@v+Mk3  
approved estimates of expenditure 核准开支预算 f6$$e+  
approved overseas insurer 核准海外保险人 C)z?-f  
approved overseas trust company 核准海外信托公司 exP:lO_0n  
approved pooled investment fund 核准汇集投资基金 Md5|
j0#p  
approved provident fund scheme 认可公积金计划 =^5,ua6  
approved provision 核准拨款 9!>Ks8'.d  
approved redeemable share 核准可赎回股份  WBd$#V3  
approved regional stock 认可地区性证券 Tu[I84  
approved retirement scheme 认可退休金计划 P/ XO5`  
approved subordinated loan 核准附属贷款 s`
$YY_  
arbitrage 套戥；套汇；套利 K'@lXA:  
arbitrageur 套戥者；套汇者 lK2=[%,~  
arbitrary amount 临时款项 x o{y9VS  
arrangement 措施；安排；协定
CTP!{<ii  
arrears 欠款 wV{jJyRl  
arrears of pay 欠付薪酬 Ij{ K\{y  
arrears of revenue 逾期未收税款；逾期未收的帐项 cAQ_/>  
articles of association 组织章程；组织细则；组织章程细则 ={k_ (8]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k>V~iA  
ascertainment of profit 确定利润 l2h1CtAU  
"Asia Clear" “亚洲结算系统”