[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$=caZ?  
allotment notice 股份配售通知；配股通知 udS&$/&GH  
allotment of shares 股份分配 t?H sfN  
allowable 可获宽免；免税的 GX=U6n>  
allowable business loss 可扣除的营业亏损 5+2qx)FZ  
allowable expenses 可扣税的支出 &b'{3o_KN  
allowance 免税额；津贴；备抵；准备金 0oe2X1.%  
allowance for debts 债项的免税额 j\HZ5  
allowance for depreciation by wear and tear 耗损折旧免税额 z31g"  
allowance for funeral expenses 殡殓费的免税额 2sj: &][R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \5-Dp9vG  
allowance for repairs and outgoings 修葺及支出方面的免税额 Aho-\9/x%  
allowance to debtor 给债务人的津贴 .X5A7 m  
alteration of capital 资本更改 p=V1M-  
alternate trustee 候补受托人 X%5 `B2Wu  
amalgamation 合并 M/,lP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 klMpiy  
ambit of charges 征税范围；收费范围 _>bk'V7  
amended valuation 经修订的估值  hW9U%-D  
American Commodities Exchange 美国商品交易所 rk47$36X  
American Express Bank Limited 美国运通银行 @;tM R|p  
American Stock Exchange 美国证券交易所 oI
niy{  
amortization 摊销 d@tf+_Ih  
amount due from banks 存放银行同业的款项 "
ZL_  
amount due from banks abroad 存放海外银行同业的款项 ktkS$  
amount due from holding companies 控股公司欠款 dA^{}zZu  
amount due from local banks 存放本港银行同业的款项 8|nc($}~  
amount due to banks 银行同业的存款 5jv*C]z  
amount due to banks abroad 海外银行同业的存款 7uf5w0]
  
amount due to holding companies 控股公司存款 [{>3"XJ'  
amount due to local banks 本港银行同业的存款 F2{SC?U  
amount due to outport banks 外埠银行同业的存款 =sso )/3  
amount for note issue 发行纸币的款额 P$]
K  
amount of bond 担保契据的款额 <\$?.tTZ{  
amount of consideration 代价款额 7'gk=MQc  
amount of contribution 供款数额 BC5R$W.e  
amount of indebtedness 负债款额 x=-(p}0o;<  
amount of principal of the loan 贷款本金额 x|gYxZ  
amount of rates chargeable 应征差饷数额 MEM(uBYKOb  
amount of share capital 股本额
mi1^hl'2  
amount of sums assured 承保款额 EnmMFxu<  
amount of variation 变动幅度 6ma.FvSIM  
amount of vote 拨款数额 eFotV.T!#  
amount payable 应付款额 1<cx!=w'  
amount receivable 应收款额 Uw| -d[!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mmG]|Cl@  
analysis 分析 F'"-aB ~  
ancillary risk 附属风险 1]Cdfj6@  
annual account 周年帐目；周年帐目报表；年度决算；年结 $$SJLV
  
annual accounting date 年结日期 omznSL  
annual allowance 每年免税额；年积金；年度津贴；年津 S<jiy<|`  
annual balance 年度余额 }|&^Sg%95  
annual disposable income 每年可动用收入 %&0/Ypp=  
annual estimates 周年预算 {c~w Ms#  
annual fee 年费 -0TI7 @  
annual general meeting 周年大会 s:cJF  
annual growth rate 年增率；每年增长率 %zo 6A1Q;  
annual long-term supplement 长期个案每年补助金 lANi$ :aE  
annual pensionable emolument 可供计算退休金的年薪 XB@i
{/6K  
annual report 年报 R;fev 1mE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &gr  T@  
annual return 周年报表；周年申报表；每年报税表格 H/k]u)Gtv  
Annual Return Rules 《周年报表规则》 &kn?=NW  
annual review of consumer prices 每年消费物价回顾 XfflD9M  
annual roll-forward basis 逐年延展方式 0:-z+`RHE  
annual salary 年薪 5j\Kej  
annual statement 年度报表；年度决算表 @$Yk#N;&(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 s Ytn'&$\  
annuitant 年金受益人 :hcOceNz  
annuity 年金 l8:!{I?s=  
annuity contract 年金合约 _yF@k~ h  
annuity on human life 人寿年金 /sn }Q-Zy2  
antecedent debt 先前的债项 <f=<r*6  
ante-dated cheque 倒填日期支票 KS1udH^Zc  
anticipated expenditure 预期开支 nE?:nJ|%E  
anticipated net profit 预期纯利 nf[KD,f  
anticipated revenue 预期收入 Qmb+%z  
anti-inflation measure 反通货膨胀措施 ]HB1JJiS~  
anti-inflationary stance 反通货膨胀立场 SL/'UoYm<  
apparent deficit 表面赤字 _\8E/4zh  
apparent financial solvency 表面偿债能力 6)W8HX~+  
apparent partner 表面合伙人 xA<-' 8ST  
application for personal assessment 个人入息课税申请书 .t9`e=%  
application of fund 资金应用 .JTRFk{W  
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"tX K  
appointed actuary 委任精算师 `Y+R9bd  
appointed auditor 委任核数师；委任审计师 LE~vSm^#  
appointed trustee 委任的受托人 )2q r^)  
appointer 委任人 \){_\{&  
apportioned pro rata 按比例分摊 dcTZL$  
apportionment 分配；分摊 :4x6dYNU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?"T!<L  
apportionment formula 分摊方程式 F>^KXq:Z  
apportionment of estate duty 遗产税的分摊 [O}D^qp  
appraisal 估价；评估 u~VXe  
appreciable growth 可观增长 Jr%F#/  
appreciable impact 显着影响 |'uBkL0q  
appreciable increase 可观增长 he@Y1CY  
appreciation 增值；升值 8G2QI4  
appreciation against other currencies 相对其他货币升值 MiKq|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W#kyD)(F  
appreciation tax 增值税 LNrM`3%2-  
appropriation 拨款；拨用；拨付 "=KFag  
appropriation account 拨款帐目 uhnnjI  
Appropriation Bill 拨款法案 IP-M)_I
  
appropriation-in-aid system 补助拨款办法 2yD ?f8P4  
approved assets 核准资产 VKw.g@BY  
approved basket stock 认可一篮子证券 mey -Bn  
approved budget 核准预算 +fKV/tSWi  
approved charitable donation 认可慈善捐款 \zBZ$5 rE  
approved charitable institution 认可慈善机构 $P)-o?eer  
approved currency 核准货币；认可货币 &U CtyCz  
approved estimates 核准预算 5\O&pz@D  
approved estimates of expenditure 核准开支预算 S6C D
K:  
approved overseas insurer 核准海外保险人 }sJ}c}b  
approved overseas trust company 核准海外信托公司 \VI0/G)L
 
approved pooled investment fund 核准汇集投资基金 &~x|w6M]J  
approved provident fund scheme 认可公积金计划 >WJQxL4  
approved provision 核准拨款 F&^&"(H}  
approved redeemable share 核准可赎回股份 K6)IBV;
 
approved regional stock 认可地区性证券 3q@H8%jcw  
approved retirement scheme 认可退休金计划 W5()A,R  
approved subordinated loan 核准附属贷款 ??|,wI Rz  
arbitrage 套戥；套汇；套利
+W$uHQq  
arbitrageur 套戥者；套汇者 ^vv1cft  
arbitrary amount 临时款项 53.jx38xS  
arrangement 措施；安排；协定 \d:Uq5d)0  
arrears 欠款 O3d Qno  
arrears of pay 欠付薪酬 bE=[P}E  
arrears of revenue 逾期未收税款；逾期未收的帐项 jeO`45O  
articles of association 组织章程；组织细则；组织章程细则 l}T@Cgt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1W-kZ(e  
ascertainment of profit 确定利润 V?>&9D"m  
"Asia Clear" “亚洲结算系统”