[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 ?Pf ,5=*B  
allotment notice 股份配售通知；配股通知 l~>rpG  
allotment of shares 股份分配 o0v m?CL#  
allowable 可获宽免；免税的 rEyMSLN  
allowable business loss 可扣除的营业亏损 Czl 8Q oH  
allowable expenses 可扣税的支出 m3ZOq B-  
allowance 免税额；津贴；备抵；准备金 JSP8Lu"n  
allowance for debts 债项的免税额 h-u*~5dB<&  
allowance for depreciation by wear and tear 耗损折旧免税额 2/W0y!qh1  
allowance for funeral expenses 殡殓费的免税额 2Uw}'J_N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {:!SH6 ff  
allowance for repairs and outgoings 修葺及支出方面的免税额 iDe0 5f1R  
allowance to debtor 给债务人的津贴 [+2^n7R  
alteration of capital 资本更改 Ts *'f  
alternate trustee 候补受托人 l@2`f#y1~<  
amalgamation 合并 ?q8g<-?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  6}ewBAq%  
ambit of charges 征税范围；收费范围 HAOrwJFqU  
amended valuation 经修订的估值 mTu9'/$(  
American Commodities Exchange 美国商品交易所 m=b+V#4i(  
American Express Bank Limited 美国运通银行 +c2>j8e6  
American Stock Exchange 美国证券交易所  _34YH5  
amortization 摊销 NQ{Z
   
amount due from banks 存放银行同业的款项 B,qZwc|  
amount due from banks abroad 存放海外银行同业的款项 S`PSFetC  
amount due from holding companies 控股公司欠款 ;5S7_p2]j  
amount due from local banks 存放本港银行同业的款项 9d|7#)a;  
amount due to banks 银行同业的存款 :)S4MoG  
amount due to banks abroad 海外银行同业的存款 p_y*-,W (  
amount due to holding companies 控股公司存款 %Y[/Ucdm  
amount due to local banks 本港银行同业的存款 MZ[g|o!)v  
amount due to outport banks 外埠银行同业的存款 Kct +QO(  
amount for note issue 发行纸币的款额 w9}IM149  
amount of bond 担保契据的款额 KPK!'4,cu  
amount of consideration 代价款额 P =Gb  
amount of contribution 供款数额 ZjID<5#  
amount of indebtedness 负债款额 PhL5EYn  
amount of principal of the loan 贷款本金额 DxG'/5jQ[  
amount of rates chargeable 应征差饷数额 aYX'&k `  
amount of share capital 股本额 >I;#BE3  
amount of sums assured 承保款额 9Ei#t FMc  
amount of variation 变动幅度 745PCC'FK  
amount of vote 拨款数额 Ft>8 YYyU  
amount payable 应付款额 BNUf0;
 
amount receivable 应收款额 ~H. "{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )O'<jwp$  
analysis 分析 D($UbT-v  
ancillary risk 附属风险 |/ 7's'  
annual account 周年帐目；周年帐目报表；年度决算；年结 ImW~J
y  
annual accounting date 年结日期 TuR?r`P%  
annual allowance 每年免税额；年积金；年度津贴；年津 TCVJ[LbJ  
annual balance 年度余额 yk=H@`~!  
annual disposable income 每年可动用收入 ;y"DEFs,u  
annual estimates 周年预算 iZ{D_uxq  
annual fee 年费 y,aASy!Q  
annual general meeting 周年大会 j
8lbn|.  
annual growth rate 年增率；每年增长率 -
kJ`gdS  
annual long-term supplement 长期个案每年补助金 Nz m 7E]  
annual pensionable emolument 可供计算退休金的年薪 Y!5-WXH  
annual report 年报 DV.m({?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @6\8&(|  
annual return 周年报表；周年申报表；每年报税表格 /@0wbA  
Annual Return Rules 《周年报表规则》 3o z]  
annual review of consumer prices 每年消费物价回顾 _Ab|<!a/R  
annual roll-forward basis 逐年延展方式 o0AREZ+I  
annual salary 年薪 $} ~:x_[  
annual statement 年度报表；年度决算表 (|S e+Y#e,  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !fZxK CsQ  
annuitant 年金受益人 =l {>-`:  
annuity 年金 */6PkNq  
annuity contract 年金合约 [~x Ql  
annuity on human life 人寿年金 Yk:\oM  
antecedent debt 先前的债项 w* v%S  
ante-dated cheque 倒填日期支票 t ; "o,T  
anticipated expenditure 预期开支 4PNl3N3,n  
anticipated net profit 预期纯利 P>:"\I[  
anticipated revenue 预期收入 [&e}@!8O
`  
anti-inflation measure 反通货膨胀措施 ucyxvhH^-  
anti-inflationary stance 反通货膨胀立场 z55P~p  
apparent deficit 表面赤字  I"r
*p?  
apparent financial solvency 表面偿债能力 Tc{r}y[)  
apparent partner 表面合伙人 9kT
U|py  
application for personal assessment 个人入息课税申请书 d]CRvzW  
application of fund 资金应用 PX+$Us  
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 tlc&Wx  
appointed actuary 委任精算师 &Jq?tnNd  
appointed auditor 委任核数师；委任审计师 7,Nd[ oL*7  
appointed trustee 委任的受托人 w J; y4  
appointer 委任人 s<n5^Vxy  
apportioned pro rata 按比例分摊 :h"Y>1P  
apportionment 分配；分摊 +[:}<^p?cG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /,wG$b+  
apportionment formula 分摊方程式 9^XT,2Wwf  
apportionment of estate duty 遗产税的分摊 6:@tHUm  
appraisal 估价；评估 j`(o \Fd )  
appreciable growth 可观增长 *ZAue .  
appreciable impact 显着影响 $kg!XT{V  
appreciable increase 可观增长 D[ny%9 :  
appreciation 增值；升值 AfyEFnY  
appreciation against other currencies 相对其他货币升值 H>k=V<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jrG@ +" }  
appreciation tax 增值税 yo3'\I  
appropriation 拨款；拨用；拨付 *SLv$A  
appropriation account 拨款帐目 I@e{>}  
Appropriation Bill 拨款法案 <Xv]Ih?@f`  
appropriation-in-aid system 补助拨款办法 v:eVK!O  
approved assets 核准资产 Busxg?=  
approved basket stock 认可一篮子证券 0fwo8NgX  
approved budget 核准预算 8nW#Q<s  
approved charitable donation 认可慈善捐款 weKwBw  
approved charitable institution 认可慈善机构 c[f   
approved currency 核准货币；认可货币 %\2 ll=p1  
approved estimates 核准预算 o=7 -&F.  
approved estimates of expenditure 核准开支预算 (Jy7  
approved overseas insurer 核准海外保险人 yS %J$o&
 
approved overseas trust company 核准海外信托公司 eE+zL~CE  
approved pooled investment fund 核准汇集投资基金 [P
datL2  
approved provident fund scheme 认可公积金计划 }qRYXjS  
approved provision 核准拨款 H4MFTnJ{  
approved redeemable share 核准可赎回股份 skf7Si0z  
approved regional stock 认可地区性证券 fMy7pXa_  
approved retirement scheme 认可退休金计划 KYZ/b8C  
approved subordinated loan 核准附属贷款 kO+Y5z6=  
arbitrage 套戥；套汇；套利 k&
2U&  
arbitrageur 套戥者；套汇者 ULNU'6  
arbitrary amount 临时款项 A7C+-N  
arrangement 措施；安排；协定 XnV*MWv  
arrears 欠款 K]1A,Q  
arrears of pay 欠付薪酬 =bi:<
%"  
arrears of revenue 逾期未收税款；逾期未收的帐项 /z.Y<xOc  
articles of association 组织章程；组织细则；组织章程细则 KQ9~\No]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M|w;7P}  
ascertainment of profit 确定利润 c=0S]_  
"Asia Clear" “亚洲结算系统”