[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 FA{'Ki`  
allotment notice 股份配售通知；配股通知 TF?~vS%@P  
allotment of shares 股份分配 [D"5@  
allowable 可获宽免；免税的 ~(`&hYE  
allowable business loss 可扣除的营业亏损 0|6Y%a\U  
allowable expenses 可扣税的支出 `Y3\R#  
allowance 免税额；津贴；备抵；准备金 wpD}#LRfm  
allowance for debts 债项的免税额 `$MO;Fv,G  
allowance for depreciation by wear and tear 耗损折旧免税额 T>|Y_3YO_a  
allowance for funeral expenses 殡殓费的免税额 D `av9I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QYEGiT   
allowance for repairs and outgoings 修葺及支出方面的免税额
:Bi 4z(  
allowance to debtor 给债务人的津贴 \olY)b[  
alteration of capital 资本更改 `SA1V),~  
alternate trustee 候补受托人 '=(D7F;  
amalgamation 合并 = &^tfD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X!6$<8+1OV  
ambit of charges 征税范围；收费范围 0jt@|
3  
amended valuation 经修订的估值 hh[x(O)TC~  
American Commodities Exchange 美国商品交易所 B r6tgoA  
American Express Bank Limited 美国运通银行 |-TxX:O-  
American Stock Exchange 美国证券交易所 ^O& y;5  
amortization 摊销 Ya}} a  
amount due from banks 存放银行同业的款项 QT=i>X  
amount due from banks abroad 存放海外银行同业的款项 CIVV"p`}  
amount due from holding companies 控股公司欠款  &\ K  
amount due from local banks 存放本港银行同业的款项 &79F Uac  
amount due to banks 银行同业的存款 b3ys
"Vyn  
amount due to banks abroad 海外银行同业的存款 DiskGq@T  
amount due to holding companies 控股公司存款 /m4Y87
 
amount due to local banks 本港银行同业的存款 %'/^[j#

 
amount due to outport banks 外埠银行同业的存款 to?={@$]  
amount for note issue 发行纸币的款额 p^w_-(p  
amount of bond 担保契据的款额 :jJ0 +Q  
amount of consideration 代价款额 )d>Dcne  
amount of contribution 供款数额 XePGOw))O  
amount of indebtedness 负债款额 8gG;A8  
amount of principal of the loan 贷款本金额 2t? Vl%<  
amount of rates chargeable 应征差饷数额 \0Ba?  
amount of share capital 股本额 z'*{V\  
amount of sums assured 承保款额 mnx`e>0  
amount of variation 变动幅度 4]ko  
amount of vote 拨款数额 cUO$IR)yL  
amount payable 应付款额 vGOO"r(xL  
amount receivable 应收款额 owwWm1@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ANfy +@  
analysis 分析 FH{p1_kZ=  
ancillary risk 附属风险 /]of@  
annual account 周年帐目；周年帐目报表；年度决算；年结 ZH`(n5  
annual accounting date 年结日期 Y?-Ef sK  
annual allowance 每年免税额；年积金；年度津贴；年津 `NNP}O2  
annual balance 年度余额 U;M!jj  
annual disposable income 每年可动用收入 lYey7tl{  
annual estimates 周年预算 xIH= gK  
annual fee 年费 LYiIJAZ.  
annual general meeting 周年大会 h+S]C#X,}  
annual growth rate 年增率；每年增长率 f ~bgZ  
annual long-term supplement 长期个案每年补助金 h gu\~}kD  
annual pensionable emolument 可供计算退休金的年薪 GiKhdy  
annual report 年报 |v<4=/.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `~\8fN  
annual return 周年报表；周年申报表；每年报税表格 Oc-ia)v1G  
Annual Return Rules 《周年报表规则》 9m<%+S5&  
annual review of consumer prices 每年消费物价回顾 Y~w1_>b  
annual roll-forward basis 逐年延展方式 NErvX/qK  
annual salary 年薪 +:W?:\  
annual statement 年度报表；年度决算表 cH 5RpeP  
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 g`~;"%u7cn  
annuitant 年金受益人 8"A0@fNz  
annuity 年金 5=Y(.}6  
annuity contract 年金合约 [Fv_~F491  
annuity on human life 人寿年金 Qwp2h"t`  
antecedent debt 先前的债项 h>p,r\X  
ante-dated cheque 倒填日期支票 *?VB/yO=0  
anticipated expenditure 预期开支 h,6>^A  
anticipated net profit 预期纯利 c7R&/JV  
anticipated revenue 预期收入 I}m>t}QRI_  
anti-inflation measure 反通货膨胀措施 Lhr
lz,1  
anti-inflationary stance 反通货膨胀立场 1^ iLs  
apparent deficit 表面赤字 f0YBy<a  
apparent financial solvency 表面偿债能力 r%>EiHpCU  
apparent partner 表面合伙人 {:KPEN  
application for personal assessment 个人入息课税申请书 5kADvi.  
application of fund 资金应用 U[:=7UABU?  
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 F%4N/e'L  
appointed actuary 委任精算师 :&LV^A  
appointed auditor 委任核数师；委任审计师 qQ1D}c@  
appointed trustee 委任的受托人 j,Qb'|f5  
appointer 委任人 eR/X9<  
apportioned pro rata 按比例分摊 rDu?XJA  
apportionment 分配；分摊 iRqLLM
rn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~#)9Kl7<X  
apportionment formula 分摊方程式 B*P;*re  
apportionment of estate duty 遗产税的分摊 k(v &+v  
appraisal 估价；评估 s.XxYXR\  
appreciable growth 可观增长 nFe  
appreciable impact 显着影响 @}uo:b:Q  
appreciable increase 可观增长 wUfPnAD.'  
appreciation 增值；升值 |tz{Es<`B  
appreciation against other currencies 相对其他货币升值 lE!.$L*k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]mjKF\  
appreciation tax 增值税 EW3--33s  
appropriation 拨款；拨用；拨付 Xn5LrLM&  
appropriation account 拨款帐目 Q5u3~Q'e  
Appropriation Bill 拨款法案 >5zD0!bA  
appropriation-in-aid system 补助拨款办法 \&U"7gSL  
approved assets 核准资产 l{VJaZ $M  
approved basket stock 认可一篮子证券 k^K%."INn  
approved budget 核准预算 )i\foSbB`V  
approved charitable donation 认可慈善捐款 W)Y:2P<.  
approved charitable institution 认可慈善机构 !!mGsgnW  
approved currency 核准货币；认可货币 AgB$ w4  
approved estimates 核准预算 )}vUYTU1  
approved estimates of expenditure 核准开支预算 =/\l=*  
approved overseas insurer 核准海外保险人 {UF|-VaG  
approved overseas trust company 核准海外信托公司 f9hH{(A  
approved pooled investment fund 核准汇集投资基金 |/Y!R>El  
approved provident fund scheme 认可公积金计划 l1%*LyD  
approved provision 核准拨款 Vg mYm~y'  
approved redeemable share 核准可赎回股份 6;Mv)|FJF  
approved regional stock 认可地区性证券 +eop4
|Z  
approved retirement scheme 认可退休金计划 \lyHQ-gWhc  
approved subordinated loan 核准附属贷款 ,S~A]uH'  
arbitrage 套戥；套汇；套利 mXM U  
arbitrageur 套戥者；套汇者 q^~w:$^U  
arbitrary amount 临时款项 JD AX^]  
arrangement 措施；安排；协定 n@S|^cH  
arrears 欠款 faZc18M^1  
arrears of pay 欠付薪酬 nE:Wl  
arrears of revenue 逾期未收税款；逾期未收的帐项 . ywVGBvJ  
articles of association 组织章程；组织细则；组织章程细则 zOJz
QZ~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Hl8\*#;C&>  
ascertainment of profit 确定利润 'lgS)m  
"Asia Clear" “亚洲结算系统”