[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 _$r+*nGDz  
allotment notice 股份配售通知；配股通知 'SC`->F4D  
allotment of shares 股份分配 cB|](gWS~  
allowable 可获宽免；免税的 W_?S^>?l/  
allowable business loss 可扣除的营业亏损 \eN}V  
allowable expenses 可扣税的支出 !+i  
allowance 免税额；津贴；备抵；准备金 f+rBIE  
allowance for debts 债项的免税额 fNQecDuS  
allowance for depreciation by wear and tear 耗损折旧免税额 ,$*$w<  
allowance for funeral expenses 殡殓费的免税额 8$1<N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xk#/J]j  
allowance for repairs and outgoings 修葺及支出方面的免税额 (u *-(  
allowance to debtor 给债务人的津贴 &TKB8vx=#  
alteration of capital 资本更改 'C(YUlT2?P  
alternate trustee 候补受托人 #U^@)g6  
amalgamation 合并 `Do-!G+W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xR$xAcoSB  
ambit of charges 征税范围；收费范围 ^*Sb)tu\ W  
amended valuation 经修订的估值 a4c~ThbI  
American Commodities Exchange 美国商品交易所 .Ir
5gz  
American Express Bank Limited 美国运通银行 v=!]t=P)t  
American Stock Exchange 美国证券交易所 $cjidBi`):  
amortization 摊销 ]2?t$"G8  
amount due from banks 存放银行同业的款项 +g(QF
  
amount due from banks abroad 存放海外银行同业的款项 9%|!+!j  
amount due from holding companies 控股公司欠款 *f1MgP*GKF  
amount due from local banks 存放本港银行同业的款项 XJ.vj+XXb  
amount due to banks 银行同业的存款 4jvgyi9  
amount due to banks abroad 海外银行同业的存款 }.x?$C+\"  
amount due to holding companies 控股公司存款 >=wlS\:"  
amount due to local banks 本港银行同业的存款 O3Yv ->#  
amount due to outport banks 外埠银行同业的存款 $Die~rPU  
amount for note issue 发行纸币的款额 k<m{Wp;-  
amount of bond 担保契据的款额 :hZYh.y\l  
amount of consideration 代价款额 G>"w$Us  
amount of contribution 供款数额 T C'tui  
amount of indebtedness 负债款额 8@Pv nOL  
amount of principal of the loan 贷款本金额 4\3Z$%2^LZ  
amount of rates chargeable 应征差饷数额 Ve<l7U;  
amount of share capital 股本额 9|fg\C  
amount of sums assured 承保款额 7&E3d P  
amount of variation 变动幅度 P/4]x@{ih  
amount of vote 拨款数额 G;MmD?VJ g  
amount payable 应付款额 =j6f/8  
amount receivable 应收款额 (z\@T`6`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bP(xMw<'j  
analysis 分析 SZNM$X|T  
ancillary risk 附属风险 = 
oQ-I  
annual account 周年帐目；周年帐目报表；年度决算；年结 LNtBYdB`pK  
annual accounting date 年结日期 z.--"cF  
annual allowance 每年免税额；年积金；年度津贴；年津 h49|x&0 3  
annual balance 年度余额 V|)3l7IC<  
annual disposable income 每年可动用收入 QYPsqkF*  
annual estimates 周年预算 x8w455  
annual fee 年费
]7eQ5[5s  
annual general meeting 周年大会 }[k~JXt  
annual growth rate 年增率；每年增长率 `$7.(.#s  
annual long-term supplement 长期个案每年补助金 m\RU|Z  
annual pensionable emolument 可供计算退休金的年薪
82{Lx7pI
 
annual report 年报 @h$cHZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P-.>vi^+  
annual return 周年报表；周年申报表；每年报税表格 g?qm >X  
Annual Return Rules 《周年报表规则》 > X<pzD3u  
annual review of consumer prices 每年消费物价回顾 E)7vuWOO  
annual roll-forward basis 逐年延展方式 S{&,I2 aO  
annual salary 年薪 W$=Ad *  
annual statement 年度报表；年度决算表 r>+ \9q1  
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 E0[ec6^qwY  
annuitant 年金受益人 q#$Al  
annuity 年金 KEEHb2q  
annuity contract 年金合约 Q/xT>cUd  
annuity on human life 人寿年金 OrNi<TY>  
antecedent debt 先前的债项 2r4owB?  
ante-dated cheque 倒填日期支票 4$ya$Y%s%  
anticipated expenditure 预期开支 B&3oo  
anticipated net profit 预期纯利 dI};l  
anticipated revenue 预期收入 mII7p LbQ  
anti-inflation measure 反通货膨胀措施 WBvh<wTw;  
anti-inflationary stance 反通货膨胀立场 n]S DpptM  
apparent deficit 表面赤字 5)bf$?d  
apparent financial solvency 表面偿债能力 'B>fRN  
apparent partner 表面合伙人 d e)7_pCF|  
application for personal assessment 个人入息课税申请书 FxeDjAP  
application of fund 资金应用 >]s\%GO  
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 l];w,(u{  
appointed actuary 委任精算师 QQ;<L"VW  
appointed auditor 委任核数师；委任审计师 g<(3wL,"  
appointed trustee 委任的受托人 ~$cz`A  
appointer 委任人 kV9S+ME  
apportioned pro rata 按比例分摊 $R6iG\
V5  
apportionment 分配；分摊 IYAvO%~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4LO4SYW7  
apportionment formula 分摊方程式 O|wu;1pQ  
apportionment of estate duty 遗产税的分摊 $=3&qg"!  
appraisal 估价；评估 ZFYv|2l  
appreciable growth 可观增长 $De14  
appreciable impact 显着影响 IsP-[0it  
appreciable increase 可观增长 PxE0b0eo  
appreciation 增值；升值 DO6Tz-%o  
appreciation against other currencies 相对其他货币升值 %c:v70*h=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `
TwDR6&  
appreciation tax 增值税 ~xfoZi
IA}  
appropriation 拨款；拨用；拨付 '9d<vWg  
appropriation account 拨款帐目 {<$ D|<S  
Appropriation Bill 拨款法案 uzG{jc^  
appropriation-in-aid system 补助拨款办法 c$fi3O  
approved assets 核准资产 |W $epOLg  
approved basket stock 认可一篮子证券 B6qM0QW  
approved budget 核准预算 ^K[WFiN}  
approved charitable donation 认可慈善捐款 7uy?%5  
approved charitable institution 认可慈善机构 GY%^!r  
approved currency 核准货币；认可货币 S=NP}4w,_)  
approved estimates 核准预算 LelCjC{`1  
approved estimates of expenditure 核准开支预算 ' b?' u  
approved overseas insurer 核准海外保险人 "MS}@NLUW  
approved overseas trust company 核准海外信托公司 X~+AaI:~K  
approved pooled investment fund 核准汇集投资基金 n@1;5)&k~  
approved provident fund scheme 认可公积金计划 ,yPs4',d  
approved provision 核准拨款 XL=Y~7b  
approved redeemable share 核准可赎回股份 \<n 9kwU  
approved regional stock 认可地区性证券 ly_@dsU'  
approved retirement scheme 认可退休金计划 (p6$Vgdt  
approved subordinated loan 核准附属贷款 -!_\4
 
arbitrage 套戥；套汇；套利 o}^/Km+t  
arbitrageur 套戥者；套汇者 n{Ce%gy  
arbitrary amount 临时款项 %3SBs*?  
arrangement 措施；安排；协定 [te9ui%JS  
arrears 欠款 \Dn47V{7-  
arrears of pay 欠付薪酬 TTGk"2 Q'  
arrears of revenue 逾期未收税款；逾期未收的帐项 ui>0?O*G  
articles of association 组织章程；组织细则；组织章程细则 .
C HET]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d;
:H#F+ (  
ascertainment of profit 确定利润 xvpCOoGsz  
"Asia Clear" “亚洲结算系统”