[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 =S|^pN  
allotment notice 股份配售通知；配股通知 *d/,Y-tl  
allotment of shares 股份分配 'h~I#S4!  
allowable 可获宽免；免税的 /*2sg>e'QF  
allowable business loss 可扣除的营业亏损 3V2w1CERE  
allowable expenses 可扣税的支出 nbM7 >tnsk  
allowance 免税额；津贴；备抵；准备金 'RjMwJy{  
allowance for debts 债项的免税额 ;rJ  
allowance for depreciation by wear and tear 耗损折旧免税额 D
|BP]j}6  
allowance for funeral expenses 殡殓费的免税额 9'S~zG%{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 eOI#T'
5  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q`4]\)Dp  
allowance to debtor 给债务人的津贴 G*$a81dAX  
alteration of capital 资本更改 !&=%#i  
alternate trustee 候补受托人 0
Fi&7%  
amalgamation 合并 ( O>oN~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H%:u9DlEK/  
ambit of charges 征税范围；收费范围 Y =BXV7\  
amended valuation 经修订的估值 *E- VS= #  
American Commodities Exchange 美国商品交易所 fpK`
 
American Express Bank Limited 美国运通银行 +iL,8eW  
American Stock Exchange 美国证券交易所  ;zl/  
amortization 摊销 ^"?b! =n!  
amount due from banks 存放银行同业的款项 J@I-tS  
amount due from banks abroad 存放海外银行同业的款项 >RMp`HxDf  
amount due from holding companies 控股公司欠款 Fo1|O&>  
amount due from local banks 存放本港银行同业的款项 ;*8nd-\  
amount due to banks 银行同业的存款 8*V8B=q} K  
amount due to banks abroad 海外银行同业的存款 >X(,(mKi  
amount due to holding companies 控股公司存款 ~"ij,Op,3  
amount due to local banks 本港银行同业的存款 9+sOSz~ P  
amount due to outport banks 外埠银行同业的存款 Pv(icf
l|  
amount for note issue 发行纸币的款额 8(Y=MW;g  
amount of bond 担保契据的款额  ,B<Tt|'  
amount of consideration 代价款额 ZdJer6:Z}  
amount of contribution 供款数额 RL
;>1Q,H  
amount of indebtedness 负债款额 /rqaUC)A  
amount of principal of the loan 贷款本金额 =>7\s}QZ  
amount of rates chargeable 应征差饷数额 XS'0fq
a  
amount of share capital 股本额 vj:hMPC ZM  
amount of sums assured 承保款额 uPtHC
P6  
amount of variation 变动幅度 @e/40l|X  
amount of vote 拨款数额 L,F )l2  
amount payable 应付款额 XU}sbbwu  
amount receivable 应收款额 $*Q_3]AY]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e!5nz_J1}  
analysis 分析 1Jx|0YmO  
ancillary risk 附属风险 0*.> >rI  
annual account 周年帐目；周年帐目报表；年度决算；年结 Yjr6/&ML  
annual accounting date 年结日期 \q8D7/q  
annual allowance 每年免税额；年积金；年度津贴；年津 ')ErXLP_  
annual balance 年度余额 EPz$`#Sh"  
annual disposable income 每年可动用收入 Czs4jHTa`  
annual estimates 周年预算 lj1wTiaI(  
annual fee 年费 PG1#Z?_  
annual general meeting 周年大会 | ZI~#V  
annual growth rate 年增率；每年增长率 cXJtN W@  
annual long-term supplement 长期个案每年补助金 Q1Jkt  
annual pensionable emolument 可供计算退休金的年薪 "5-S:+  
annual report 年报 N>fC"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oJk$ +v6  
annual return 周年报表；周年申报表；每年报税表格 tzxp0&:Z].  
Annual Return Rules 《周年报表规则》 BHwQB2t gc  
annual review of consumer prices 每年消费物价回顾 \kpk-[W*x{  
annual roll-forward basis 逐年延展方式 &B^vHH  
annual salary 年薪 C_[V[k0(  
annual statement 年度报表；年度决算表 {9<2{$
Og  
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 9GdrJ~h  
annuitant 年金受益人 Z:#-4CiP  
annuity 年金 #_+T@|r  
annuity contract 年金合约 fNi&1J-/  
annuity on human life 人寿年金 !P, 9Sg&5)  
antecedent debt 先前的债项 UC^Bn1  
ante-dated cheque 倒填日期支票 -o+_PL $\  
anticipated expenditure 预期开支 sBuVm
<H  
anticipated net profit 预期纯利 c 25wm\\  
anticipated revenue 预期收入 yT42u|xZA  
anti-inflation measure 反通货膨胀措施 62}bs/%  
anti-inflationary stance 反通货膨胀立场 (WK$ )f  
apparent deficit 表面赤字 lHpo/ R:  
apparent financial solvency 表面偿债能力 Q~4o{"3.'  
apparent partner 表面合伙人 [H#I:d-+\  
application for personal assessment 个人入息课税申请书 NA`3  
application of fund 资金应用 U/M(4H3>H  
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 ,>%AEN6N2  
appointed actuary 委任精算师 O\L(I079  
appointed auditor 委任核数师；委任审计师 )S$!36Ni[  
appointed trustee 委任的受托人 xXK7i\ny  
appointer 委任人 kRgyvA,*;  
apportioned pro rata 按比例分摊 t%Z_*mIfmE  
apportionment 分配；分摊 P,!k^J3:l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /|y3M/;F  
apportionment formula 分摊方程式 *g5df[  
apportionment of estate duty 遗产税的分摊 twx8TQ9  
appraisal 估价；评估 "w`f>]YLA  
appreciable growth 可观增长 &L-y1'i=j  
appreciable impact 显着影响 '?Q [.{<  
appreciable increase 可观增长 -9{}rE  
appreciation 增值；升值 5cP]  
appreciation against other currencies 相对其他货币升值 [^W4%S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?x@BZe  
appreciation tax 增值税 ..7"&-?g{4  
appropriation 拨款；拨用；拨付 c?d+>5"VX  
appropriation account 拨款帐目 5/mW:G,&  
Appropriation Bill 拨款法案 <27B*C M  
appropriation-in-aid system 补助拨款办法 -,96Qg4vI  
approved assets 核准资产 IgC)YIhd  
approved basket stock 认可一篮子证券 hE!3 kaS  
approved budget 核准预算 C4Q^WU+$j  
approved charitable donation 认可慈善捐款 N7Z&_$B x  
approved charitable institution 认可慈善机构 LaJc;Jt$  
approved currency 核准货币；认可货币 -nO('(t  
approved estimates 核准预算 oC U8;z  
approved estimates of expenditure 核准开支预算 ~SJOynSz,  
approved overseas insurer 核准海外保险人 &P!^k0NJR  
approved overseas trust company 核准海外信托公司 Bl'  
approved pooled investment fund 核准汇集投资基金 gi:;{  
approved provident fund scheme 认可公积金计划 ekP=/;T#S  
approved provision 核准拨款 f9JD_hhP'  
approved redeemable share 核准可赎回股份 n<lU;  
approved regional stock 认可地区性证券 F& H~JJ  
approved retirement scheme 认可退休金计划 I~"-  
approved subordinated loan 核准附属贷款 AUoi$DF(@  
arbitrage 套戥；套汇；套利 n=t%,[Op  
arbitrageur 套戥者；套汇者 ^k^%w/fo  
arbitrary amount 临时款项 .Rc&EO  
arrangement 措施；安排；协定 nA
d 4g|  
arrears 欠款 rN{&$+"2  
arrears of pay 欠付薪酬 ~srmlBi6  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ft`#]=IS  
articles of association 组织章程；组织细则；组织章程细则 1&QI1fvx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *kL1r w6  
ascertainment of profit 确定利润 O(/K@e  
"Asia Clear" “亚洲结算系统”