[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 @lI/g  
allotment notice 股份配售通知；配股通知 OZ&aTm :  
allotment of shares 股份分配 ) AIZE?oX  
allowable 可获宽免；免税的 |r%P.f:y{X  
allowable business loss 可扣除的营业亏损 Ho/5e*X  
allowable expenses 可扣税的支出  xMU)  
allowance 免税额；津贴；备抵；准备金 &!=3Fbn  
allowance for debts 债项的免税额 f$L5=V  
allowance for depreciation by wear and tear 耗损折旧免税额 lbY>R @5  
allowance for funeral expenses 殡殓费的免税额 Jor?;qo3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8VnZ@*  
allowance for repairs and outgoings 修葺及支出方面的免税额 =}[V69a  
allowance to debtor 给债务人的津贴 f]4gDmn^  
alteration of capital 资本更改 ~zx
-'sc?  
alternate trustee 候补受托人 jZGmTtx  
amalgamation 合并 ]!QeJ'BLM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 In
r%4&!e  
ambit of charges 征税范围；收费范围 (\T?p9  
amended valuation 经修订的估值 dxA=gL2  
American Commodities Exchange 美国商品交易所 -3Ffk:  
American Express Bank Limited 美国运通银行 6S(3tvUr  
American Stock Exchange 美国证券交易所 - mXEbsm  
amortization 摊销 n| %
{R|s  
amount due from banks 存放银行同业的款项 :;EzvRy  
amount due from banks abroad 存放海外银行同业的款项 Yr!3mU-Uvt  
amount due from holding companies 控股公司欠款 "6ZatRUd  
amount due from local banks 存放本港银行同业的款项 +W}f0@#)<  
amount due to banks 银行同业的存款 & 3gni4@@  
amount due to banks abroad 海外银行同业的存款 ``={FaV~m  
amount due to holding companies 控股公司存款 x>Kem$z  
amount due to local banks 本港银行同业的存款 YG%Zw  
amount due to outport banks 外埠银行同业的存款 v1:5r  
amount for note issue 发行纸币的款额 g7F>o76M  
amount of bond 担保契据的款额 k$zDofdfp  
amount of consideration 代价款额 ~ rRIWfhb  
amount of contribution 供款数额 c{[d@jtO  
amount of indebtedness 负债款额 3k=q>~&@  
amount of principal of the loan 贷款本金额 /{lls2ycW%  
amount of rates chargeable 应征差饷数额 L6FUC6x"  
amount of share capital 股本额 -Fb/GZt|  
amount of sums assured 承保款额 X,p&S^  
amount of variation 变动幅度 Z?~7#F~Z`  
amount of vote 拨款数额 -V\33cA  
amount payable 应付款额 7HzKjR=B  
amount receivable 应收款额 q>Y_I<
;'g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I|:*Dy,~  
analysis 分析 X(8]9  
ancillary risk 附属风险 e}kG1C8  
annual account 周年帐目；周年帐目报表；年度决算；年结 g\ke,r6  
annual accounting date 年结日期 k;%}%"EVZ  
annual allowance 每年免税额；年积金；年度津贴；年津 2o
NlQiE_  
annual balance 年度余额 Y$N|p{Z  
annual disposable income 每年可动用收入 }MoCUN)I  
annual estimates 周年预算 |(wx6H:  
annual fee 年费 ,[A} 86  
annual general meeting 周年大会 /HLQ  
annual growth rate 年增率；每年增长率 '?QZ7A  
annual long-term supplement 长期个案每年补助金 JL<}9K   
annual pensionable emolument 可供计算退休金的年薪 _onHe"%
{  
annual report 年报 hM;EUW
v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I%%$O'S  
annual return 周年报表；周年申报表；每年报税表格 U-k6ZV3&8  
Annual Return Rules 《周年报表规则》 !a0HF p$9  
annual review of consumer prices 每年消费物价回顾 w^r*qi"  
annual roll-forward basis 逐年延展方式 Dhq7qz  
annual salary 年薪 > vgqf>)kk  
annual statement 年度报表；年度决算表 9AS,-5;XQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 tJ 6:$dh  
annuitant 年金受益人 (A1!)c  
annuity 年金 1[!Idl?m  
annuity contract 年金合约 JAgec`T%  
annuity on human life 人寿年金 p{.EF a>H  
antecedent debt 先前的债项 %bddR;c  
ante-dated cheque 倒填日期支票 oI^iL\\2h  
anticipated expenditure 预期开支 R(csJ4F  
anticipated net profit 预期纯利 P afmHXx  
anticipated revenue 预期收入 ~ejHA~QC  
anti-inflation measure 反通货膨胀措施 hj-M #a  
anti-inflationary stance 反通货膨胀立场 4pF% G  
apparent deficit 表面赤字 WC`<N4g|  
apparent financial solvency 表面偿债能力 pxP7yJL`  
apparent partner 表面合伙人 ZM<1;!i  
application for personal assessment 个人入息课税申请书 r&^4L  
application of fund 资金应用 '*K/K],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 *@n%K,$v  
appointed actuary 委任精算师 Xc'yz 2B  
appointed auditor 委任核数师；委任审计师 ,"&vhgYU  
appointed trustee 委任的受托人 (!;4Y82#  
appointer 委任人 4H{L>e  
apportioned pro rata 按比例分摊 c!s{QW d%  
apportionment 分配；分摊 z]tvy).  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q7i^VN  
apportionment formula 分摊方程式 WWD\EDnS  
apportionment of estate duty 遗产税的分摊 iHTxD1D+H  
appraisal 估价；评估 <>p\9rVp*^  
appreciable growth 可观增长 j'~xe3j  
appreciable impact 显着影响 a}MOhM6T  
appreciable increase 可观增长 R9{6$djq\:  
appreciation 增值；升值 cD7q;|+  
appreciation against other currencies 相对其他货币升值 HAP9XC(F]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Jzh_`jW0l  
appreciation tax 增值税 : wb\N'b  
appropriation 拨款；拨用；拨付 az7L0 pp  
appropriation account 拨款帐目 V[CS{H
y'  
Appropriation Bill 拨款法案 AM\`v'I*6  
appropriation-in-aid system 补助拨款办法 %]d^B|  
approved assets 核准资产 L k`0z  
approved basket stock 认可一篮子证券 &EZ28k"x  
approved budget 核准预算 5'.j+{"  
approved charitable donation 认可慈善捐款 S__+S7]Nr  
approved charitable institution 认可慈善机构 UtY<R  
approved currency 核准货币；认可货币 DOf[?vbu  
approved estimates 核准预算 <^OGJ}G  
approved estimates of expenditure 核准开支预算 E+csK
*A7  
approved overseas insurer 核准海外保险人 r*y4Vx7  
approved overseas trust company 核准海外信托公司 i $#bg^  
approved pooled investment fund 核准汇集投资基金 pM.>u/=X  
approved provident fund scheme 认可公积金计划 km.xy_v  
approved provision 核准拨款 y1FS?hSD0  
approved redeemable share 核准可赎回股份 q^k6.5*"  
approved regional stock 认可地区性证券 lfb]xu]O  
approved retirement scheme 认可退休金计划 JoIffI?{(D  
approved subordinated loan 核准附属贷款 'd'*4 )]k  
arbitrage 套戥；套汇；套利 L/#^&*'B  
arbitrageur 套戥者；套汇者 &U!@l)<  
arbitrary amount 临时款项 
/zM  
arrangement 措施；安排；协定 6imDA]5N&
 
arrears 欠款 rC$ckug  
arrears of pay 欠付薪酬 B!yAam#^  
arrears of revenue 逾期未收税款；逾期未收的帐项 >4b-NS/}0  
articles of association 组织章程；组织细则；组织章程细则 `TBau:ElI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (hs [B4nV  
ascertainment of profit 确定利润 yLG`tU1  
"Asia Clear" “亚洲结算系统”