[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 a Se.]_  
allotment notice 股份配售通知；配股通知 %~$4[,=  
allotment of shares 股份分配 >;0z-;k6  
allowable 可获宽免；免税的 JWH}0+1*  
allowable business loss 可扣除的营业亏损 GawLQst[+  
allowable expenses 可扣税的支出 &/Tx@j^.C  
allowance 免税额；津贴；备抵；准备金 e|]g?!  
allowance for debts 债项的免税额 Y$Os&t@bu  
allowance for depreciation by wear and tear 耗损折旧免税额 M.H4ud  
allowance for funeral expenses 殡殓费的免税额 kA\;h|Y 3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Vv6xVX  
allowance for repairs and outgoings 修葺及支出方面的免税额 $mp7IZE|  
allowance to debtor 给债务人的津贴 jZ.+b j >  
alteration of capital 资本更改 wBCnP  
alternate trustee 候补受托人 X9zTz2 Fy  
amalgamation 合并 'pZ~3q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m,]Tl;f  
ambit of charges 征税范围；收费范围 $c  f?`k  
amended valuation 经修订的估值 9lOUE  
American Commodities Exchange 美国商品交易所 )M^;6S   
American Express Bank Limited 美国运通银行 }1Wo#b+  
American Stock Exchange 美国证券交易所 ${e(#bvGZ  
amortization 摊销 5C{X$7u  
amount due from banks 存放银行同业的款项 `| R8WM  
amount due from banks abroad 存放海外银行同业的款项 zgVpl p  
amount due from holding companies 控股公司欠款 ,CwhpW\Y  
amount due from local banks 存放本港银行同业的款项 "eGS~-DVK  
amount due to banks 银行同业的存款 r}03&h~Hc&  
amount due to banks abroad 海外银行同业的存款 ]FQ4v.7  
amount due to holding companies 控股公司存款 <1_?.gSi  
amount due to local banks 本港银行同业的存款 -7;RPHJs  
amount due to outport banks 外埠银行同业的存款 uCmdNY  
amount for note issue 发行纸币的款额 m0
/J3  
amount of bond 担保契据的款额 ]P] lG-  
amount of consideration 代价款额 ed*=p l3.  
amount of contribution 供款数额 UDuKG\_J<y  
amount of indebtedness 负债款额 h_y<A@[P}  
amount of principal of the loan 贷款本金额 XTHrf'BU  
amount of rates chargeable 应征差饷数额 N9{ivq|fO  
amount of share capital 股本额 1NJ*EzJ~?  
amount of sums assured 承保款额 1&wZJP=  
amount of variation 变动幅度 
,3N8  
amount of vote 拨款数额 -cIc&5CS  
amount payable 应付款额 Na3tK}x  
amount receivable 应收款额 L{ .r8wSrI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ia>qVM0  
analysis 分析 cDE?Xo'!  
ancillary risk 附属风险 lywcT
! <  
annual account 周年帐目；周年帐目报表；年度决算；年结 xZ4\.K\f]  
annual accounting date 年结日期 L\hPw{)  
annual allowance 每年免税额；年积金；年度津贴；年津 "D@
m/l  
annual balance 年度余额 n>Zkx+jLj<  
annual disposable income 每年可动用收入 vP&*(WfO)  
annual estimates 周年预算 zIRa%%.i<  
annual fee 年费 '[Nu;(>a  
annual general meeting 周年大会 RAf+%h*  
annual growth rate 年增率；每年增长率 gxt2Mq;q~}  
annual long-term supplement 长期个案每年补助金 0Dh a1[=  
annual pensionable emolument 可供计算退休金的年薪 *4A.R&Vu  
annual report 年报 f ( UcJx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T
pM
fk7-  
annual return 周年报表；周年申报表；每年报税表格 Z<ke!H  
Annual Return Rules 《周年报表规则》 Xb|hP  
annual review of consumer prices 每年消费物价回顾 x1A^QIuxO  
annual roll-forward basis 逐年延展方式 'fK_J}+P  
annual salary 年薪 ]1D>3  
annual statement 年度报表；年度决算表 Nnv&~D>  
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 rKi)VVkx_  
annuitant 年金受益人 @,zBZNX y  
annuity 年金  FcfN]!  
annuity contract 年金合约 UP,0`fh(y  
annuity on human life 人寿年金 !j7b7<wR  
antecedent debt 先前的债项 QHtpCNTVb  
ante-dated cheque 倒填日期支票 8|yhe%-O  
anticipated expenditure 预期开支 l zuPE,h  
anticipated net profit 预期纯利 =PO/Q|-v?  
anticipated revenue 预期收入 n7{1m$/  
anti-inflation measure 反通货膨胀措施 A$1pMG~as  
anti-inflationary stance 反通货膨胀立场 Prjl ;[I}  
apparent deficit 表面赤字 zxwpS  
apparent financial solvency 表面偿债能力 )Oj bmU!7  
apparent partner 表面合伙人 5Vut4px  
application for personal assessment 个人入息课税申请书 ~ RTjcE  
application of fund 资金应用 _$Z46wHmB  
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 B_}=v$  
appointed actuary 委任精算师 YK"({Z>U  
appointed auditor 委任核数师；委任审计师 fI}-?@  
appointed trustee 委任的受托人 D:.^]o[  
appointer 委任人 5|H?L@_9  
apportioned pro rata 按比例分摊 Rz b663d  
apportionment 分配；分摊 dcXtT3,kpX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /B}] {bcp$  
apportionment formula 分摊方程式 C'zMOR6c  
apportionment of estate duty 遗产税的分摊 S:^Q(w7  
appraisal 估价；评估 pRt )B`#  
appreciable growth 可观增长 RsrZ1dhPvV  
appreciable impact 显着影响 gB
kb0  
appreciable increase 可观增长 Zz/w>kAG*{  
appreciation 增值；升值 %\5y6  
appreciation against other currencies 相对其他货币升值 `o:)PTQNg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e@F&/c  
appreciation tax 增值税 hpAIIgn  
appropriation 拨款；拨用；拨付 -,XS2[  
appropriation account 拨款帐目 ;39{iU.m  
Appropriation Bill 拨款法案 S6]D;c8GE  
appropriation-in-aid system 补助拨款办法 IP{Cj
=  
approved assets 核准资产 dIM:U:c  
approved basket stock 认可一篮子证券 li;P,kg$  
approved budget 核准预算 #*Mk@XrV  
approved charitable donation 认可慈善捐款 QjZ}*p  
approved charitable institution 认可慈善机构 SkPv.H0Id  
approved currency 核准货币；认可货币 QP\vN|r  
approved estimates 核准预算 av`b8cGg  
approved estimates of expenditure 核准开支预算 CQv [Od  
approved overseas insurer 核准海外保险人 ybYSz@7  
approved overseas trust company 核准海外信托公司 7Y#b7H  
approved pooled investment fund 核准汇集投资基金 YW/<. 0rI  
approved provident fund scheme 认可公积金计划 \&e+f#!u  
approved provision 核准拨款 YjdH7.js  
approved redeemable share 核准可赎回股份 q*'hSt@+D  
approved regional stock 认可地区性证券 sPd5f2'  
approved retirement scheme 认可退休金计划 E]ZM`bex&  
approved subordinated loan 核准附属贷款
A= ,q&  
arbitrage 套戥；套汇；套利 *>\RGL;]8  
arbitrageur 套戥者；套汇者 L`"cu.l  
arbitrary amount 临时款项 *DG*&Me  
arrangement 措施；安排；协定 4|Y0$(6o  
arrears 欠款 ]8H;LgM2  
arrears of pay 欠付薪酬 59EAqz[:  
arrears of revenue 逾期未收税款；逾期未收的帐项 RmzK?muk  
articles of association 组织章程；组织细则；组织章程细则 tX)]ZuEi$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zGz5|u  
ascertainment of profit 确定利润 WP}__1!%u  
"Asia Clear" “亚洲结算系统”