[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 +,ojlTVlt  
allotment notice 股份配售通知；配股通知 U>kL|X3 V  
allotment of shares 股份分配 ^ N
m!b  
allowable 可获宽免；免税的 G8!* &vR/  
allowable business loss 可扣除的营业亏损 CN<EgNt1kN  
allowable expenses 可扣税的支出 =G%L:m*  
allowance 免税额；津贴；备抵；准备金 *Nh[T-y(s  
allowance for debts 债项的免税额 nJ~5ICyd  
allowance for depreciation by wear and tear 耗损折旧免税额 ygf Uy  
allowance for funeral expenses 殡殓费的免税额 $/;;}|hqi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {Zy)p%j8  
allowance for repairs and outgoings 修葺及支出方面的免税额 Mi&jl_&  
allowance to debtor 给债务人的津贴 )*n2,n  
alteration of capital 资本更改 Q!G^CG  
alternate trustee 候补受托人 D
S1_hbk  
amalgamation 合并 /%w
3(e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Omy<Y@$  
ambit of charges 征税范围；收费范围 %.VFj7J  
amended valuation 经修订的估值 ^5BQ=  
American Commodities Exchange 美国商品交易所 eww/tGa  
American Express Bank Limited 美国运通银行 !qF t:{-h  
American Stock Exchange 美国证券交易所 C{8(ew  
amortization 摊销 L4-v'Z;  
amount due from banks 存放银行同业的款项 L9":=  
amount due from banks abroad 存放海外银行同业的款项 3Ja1|;
(2  
amount due from holding companies 控股公司欠款 @fG'X  
amount due from local banks 存放本港银行同业的款项 Ub-q0[

6  
amount due to banks 银行同业的存款 C(kI
j  
amount due to banks abroad 海外银行同业的存款 Z. G<
'  
amount due to holding companies 控股公司存款 }IGoPCV|  
amount due to local banks 本港银行同业的存款 8xN+LL'T{  
amount due to outport banks 外埠银行同业的存款 ,c9K]>8m`  
amount for note issue 发行纸币的款额 ?."YP[;  
amount of bond 担保契据的款额 +1=]9 3gP  
amount of consideration 代价款额 U[t/40W}P  
amount of contribution 供款数额 MGE8
S$Z  
amount of indebtedness 负债款额 wPrqFpf  
amount of principal of the loan 贷款本金额 0JM`*f%n  
amount of rates chargeable 应征差饷数额 5'zD}[2  
amount of share capital 股本额 C6{\^kG^j2  
amount of sums assured 承保款额 $;%k:&\f  
amount of variation 变动幅度 7F@#6  
amount of vote 拨款数额 9B<aY p)  
amount payable 应付款额 dNfME*"yN  
amount receivable 应收款额 p]erk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;
dVYR=l  
analysis 分析 /@QPJ~%8Ud  
ancillary risk 附属风险 5Gw B1}q  
annual account 周年帐目；周年帐目报表；年度决算；年结 {ZIEIXWb2  
annual accounting date 年结日期 \qj(`0HG  
annual allowance 每年免税额；年积金；年度津贴；年津 1E]TH/JK  
annual balance 年度余额 !b4
v}70,  
annual disposable income 每年可动用收入 7/b\N
LeJ'  
annual estimates 周年预算 c1aIZ  
annual fee 年费 ,Vr-E  
annual general meeting 周年大会 GLtd6;V  
annual growth rate 年增率；每年增长率 d  !=AS  
annual long-term supplement 长期个案每年补助金 w9]HJ3qi  
annual pensionable emolument 可供计算退休金的年薪 qbD>)}:1  
annual report 年报 f'?FYBL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ! n13B  
annual return 周年报表；周年申报表；每年报税表格 YgL{*XYAt  
Annual Return Rules 《周年报表规则》 o 4F(X0  
annual review of consumer prices 每年消费物价回顾 Zb}U 4  
annual roll-forward basis 逐年延展方式 q)PLc{N O  
annual salary 年薪 c%@< h6  
annual statement 年度报表；年度决算表 iV2v<ap.n  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !@3"vd{^  
annuitant 年金受益人 ^Cy=L]  
annuity 年金 -"uOh,G}  
annuity contract 年金合约 'B yB1NL  
annuity on human life 人寿年金 A} v;uNS]  
antecedent debt 先前的债项 {u)>W@Lr  
ante-dated cheque 倒填日期支票 IF'Tj`yD  
anticipated expenditure 预期开支 l
#bE_PD;  
anticipated net profit 预期纯利 JBk >|q"  
anticipated revenue 预期收入
@|'$k{i  
anti-inflation measure 反通货膨胀措施 K;j0
cxl  
anti-inflationary stance 反通货膨胀立场 n4InZ!)
 
apparent deficit 表面赤字 *w$3/  
apparent financial solvency 表面偿债能力 [PX%p;"D  
apparent partner 表面合伙人 F_-}GN%  
application for personal assessment 个人入息课税申请书 =M9;`EmC  
application of fund 资金应用 N.UeuLz  
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 s a{x.2/o}  
appointed actuary 委任精算师 z07Xj%zX9  
appointed auditor 委任核数师；委任审计师 F4DJM
L-(  
appointed trustee 委任的受托人 lsA?|4`mn  
appointer 委任人 w8}jmpnI  
apportioned pro rata 按比例分摊 w:aV2   
apportionment 分配；分摊 10IX84  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sT'j36Nc<,  
apportionment formula 分摊方程式 pS+hE4D  
apportionment of estate duty 遗产税的分摊 weC.kx   
appraisal 估价；评估 wA\a ]X.  
appreciable growth 可观增长 k&lfxb9pd  
appreciable impact 显着影响 9";qR,  
appreciable increase 可观增长 i5cK5MaD  
appreciation 增值；升值 suHi
sc*  
appreciation against other currencies 相对其他货币升值 .<4U2h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QD^q\9U[  
appreciation tax 增值税 Q6;bORN  
appropriation 拨款；拨用；拨付 >u+%H vzc  
appropriation account 拨款帐目 B&m6N,  
Appropriation Bill 拨款法案 MSE0z!t  
appropriation-in-aid system 补助拨款办法 bT15jN
a  
approved assets 核准资产 >|aVGY  
approved basket stock 认可一篮子证券 m:6*4_!  
approved budget 核准预算 ,H>'1~q  
approved charitable donation 认可慈善捐款 V3(8?Fz.  
approved charitable institution 认可慈善机构 =[,EFkU?B  
approved currency 核准货币；认可货币 "0LSy x  
approved estimates 核准预算 B?l0u  
approved estimates of expenditure 核准开支预算 |7QSr!{_  
approved overseas insurer 核准海外保险人 '| p"HbJ  
approved overseas trust company 核准海外信托公司 A|YiSwyy  
approved pooled investment fund 核准汇集投资基金 e$7KMH=  
approved provident fund scheme 认可公积金计划 t:"%d9
]  
approved provision 核准拨款 ,\T7{=ZG\!  
approved redeemable share 核准可赎回股份 =q}Z2 OoYh  
approved regional stock 认可地区性证券 4%#q.qI  
approved retirement scheme 认可退休金计划 wZVLpF+7  
approved subordinated loan 核准附属贷款 L7[f-cK2:  
arbitrage 套戥；套汇；套利 fp}5QUm-  
arbitrageur 套戥者；套汇者 w=FU:q/  
arbitrary amount 临时款项 '<$*N  
arrangement 措施；安排；协定 /ke[nr  
arrears 欠款 ;3XOk+  
arrears of pay 欠付薪酬 2!R+5^Iy  
arrears of revenue 逾期未收税款；逾期未收的帐项 8jY<S+[o  
articles of association 组织章程；组织细则；组织章程细则 Nw{Cu+AwG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Gk xtGe  
ascertainment of profit 确定利润 L;WFHIE  
"Asia Clear" “亚洲结算系统”