[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 ihBlP\C  
allotment notice 股份配售通知；配股通知 +DaPXZ5.  
allotment of shares 股份分配 4*d$o=wa  
allowable 可获宽免；免税的 ZGf R:a)wc  
allowable business loss 可扣除的营业亏损 sL75C|f9  
allowable expenses 可扣税的支出 ,]\L\V  
allowance 免税额；津贴；备抵；准备金 Y` Oz\ W  
allowance for debts 债项的免税额 *=mtt^yZ  
allowance for depreciation by wear and tear 耗损折旧免税额 Tn< <i  
allowance for funeral expenses 殡殓费的免税额 A?<R9A  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ob05:D_bc9  
allowance for repairs and outgoings 修葺及支出方面的免税额 <XiHQ B!  
allowance to debtor 给债务人的津贴 Z0s}65BR  
alteration of capital 资本更改 BSYJ2  
alternate trustee 候补受托人 4\a KC%5  
amalgamation 合并 w2_$>z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cm@q{(r  
ambit of charges 征税范围；收费范围 ET;YAa*  
amended valuation 经修订的估值 WM$}1:O
 
American Commodities Exchange 美国商品交易所 .(^KA{  
American Express Bank Limited 美国运通银行 1p=^I'#  
American Stock Exchange 美国证券交易所 !f[LFQD  
amortization 摊销 oP;"`^_  
amount due from banks 存放银行同业的款项 X|fl_4NC>  
amount due from banks abroad 存放海外银行同业的款项 ?j9J6=2  
amount due from holding companies 控股公司欠款 q@8Jc[\d  
amount due from local banks 存放本港银行同业的款项 P~`
gWGC}  
amount due to banks 银行同业的存款 ^0py  
amount due to banks abroad 海外银行同业的存款 F9p'| -   
amount due to holding companies 控股公司存款 W5PNp%+KE  
amount due to local banks 本港银行同业的存款 uMKO^D  
amount due to outport banks 外埠银行同业的存款 8Y?zxmwn]  
amount for note issue 发行纸币的款额 8'[g?  
amount of bond 担保契据的款额 f]Z%,'1^  
amount of consideration 代价款额 :_V9Jw
u  
amount of contribution 供款数额 j>Wb$p6S  
amount of indebtedness 负债款额 /5 yjON{  
amount of principal of the loan 贷款本金额 yIy'"BCxM  
amount of rates chargeable 应征差饷数额 :@#9P ,"  
amount of share capital 股本额 +A%|.;  
amount of sums assured 承保款额 Z>

Jm  
amount of variation 变动幅度 CAg~K[  
amount of vote 拨款数额 9oBK(Sf@^  
amount payable 应付款额 Tq{+9+
 
amount receivable 应收款额 $2uk;&"?A=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 " O0p.o  
analysis 分析 3'tcEFkH  
ancillary risk 附属风险 NV\t% / ?  
annual account 周年帐目；周年帐目报表；年度决算；年结 :0
N}
K}  
annual accounting date 年结日期 " E+V>V+  
annual allowance 每年免税额；年积金；年度津贴；年津 w3l2u1u  
annual balance 年度余额 !jlLF:v|1A  
annual disposable income 每年可动用收入 <8;SSdoKi  
annual estimates 周年预算 ?1Os%9D*  
annual fee 年费 h|~I'M]*  
annual general meeting 周年大会 ov;1=M~RF  
annual growth rate 年增率；每年增长率 E,IeW {6s  
annual long-term supplement 长期个案每年补助金 R(p`H}^  
annual pensionable emolument 可供计算退休金的年薪 "3Y(uN  
annual report 年报 pGZiADT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $fifx>!  
annual return 周年报表；周年申报表；每年报税表格 h pf,44Kg  
Annual Return Rules 《周年报表规则》 c_"=G#^9@i  
annual review of consumer prices 每年消费物价回顾 k7, 
 
annual roll-forward basis 逐年延展方式 ,GO
H8h  
annual salary 年薪 RTC;Wj  
annual statement 年度报表；年度决算表 7m.#No>^  
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 RW"QUT  
annuitant 年金受益人 j-]`;&L  
annuity 年金 IQZ/8UwB  
annuity contract 年金合约 b5i ehoA  
annuity on human life 人寿年金 ,f*Q3 S/I  
antecedent debt 先前的债项 7:/gO~gI  
ante-dated cheque 倒填日期支票 |k.%e4  
anticipated expenditure 预期开支 pW&K=,7|  
anticipated net profit 预期纯利 i?{)o]i  
anticipated revenue 预期收入 CghlyT  
anti-inflation measure 反通货膨胀措施 6LRvl6ik  
anti-inflationary stance 反通货膨胀立场 `:b*#@  
apparent deficit 表面赤字 L(RI4d  
apparent financial solvency 表面偿债能力 Ww=^P{q\  
apparent partner 表面合伙人 5aZbNV}-  
application for personal assessment 个人入息课税申请书 LX'z
7fh  
application of fund 资金应用 ohU}ST:9  
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
d#8 n<NM  
appointed actuary 委任精算师 r7ebFJEf  
appointed auditor 委任核数师；委任审计师 9{*$[%d1  
appointed trustee 委任的受托人 IL>VH`D  
appointer 委任人 {,+{,Er e  
apportioned pro rata 按比例分摊 UaCfXTG  
apportionment 分配；分摊 mNA=<O;i)'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A3mvd-k  
apportionment formula 分摊方程式 s$gR;su)g  
apportionment of estate duty 遗产税的分摊 !i>d04u`%  
appraisal 估价；评估 AZ.$g?3w  
appreciable growth 可观增长 2A=q{7s  
appreciable impact 显着影响 P,J+'.@  
appreciable increase 可观增长 xovsh\s  
appreciation 增值；升值 vSnGPLl  
appreciation against other currencies 相对其他货币升值 3\}>nE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FUVp}>#U  
appreciation tax 增值税 C4aAPkcp2$  
appropriation 拨款；拨用；拨付 pC~M5(F_  
appropriation account 拨款帐目 OwCbv j0#  
Appropriation Bill 拨款法案
[KL-T16  
appropriation-in-aid system 补助拨款办法 k{F]^VXQ  
approved assets 核准资产 a[_IG-l|i4  
approved basket stock 认可一篮子证券 ~^TH5n  
approved budget 核准预算 6H1;Hl f  
approved charitable donation 认可慈善捐款 l*.u rG  
approved charitable institution 认可慈善机构 N:q\i57x  
approved currency 核准货币；认可货币 NDUH10Y:[  
approved estimates 核准预算 hd*GDjmRQ/  
approved estimates of expenditure 核准开支预算 q|{
z9V<  
approved overseas insurer 核准海外保险人 IeZ9 "o h  
approved overseas trust company 核准海外信托公司 {/j gB"9  
approved pooled investment fund 核准汇集投资基金 P;`Awp?  
approved provident fund scheme 认可公积金计划 uBK0+FLL@  
approved provision 核准拨款 7gcR/HNeF  
approved redeemable share 核准可赎回股份 &]h`kvtBC  
approved regional stock 认可地区性证券 8_VGB0~3i  
approved retirement scheme 认可退休金计划 jl
A6~n  
approved subordinated loan 核准附属贷款 PJ)l{c  
arbitrage 套戥；套汇；套利 ;W T<]  
arbitrageur 套戥者；套汇者 jOU99X\0  
arbitrary amount 临时款项 OxPl0-]t  
arrangement 措施；安排；协定 hF{gN3v5  
arrears 欠款 Y&1N*@YP  
arrears of pay 欠付薪酬 :>iN#)S  
arrears of revenue 逾期未收税款；逾期未收的帐项 80=LT-% #  
articles of association 组织章程；组织细则；组织章程细则 ,k_"T.w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $%  ^](-  
ascertainment of profit 确定利润 ;mYZ@g%e  
"Asia Clear" “亚洲结算系统”