[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 K.?~@5%  
allotment notice 股份配售通知；配股通知 HTK79 +  
allotment of shares 股份分配 i DV.L  
allowable 可获宽免；免税的 Kd8V,teH  
allowable business loss 可扣除的营业亏损 =j]us?5  
allowable expenses 可扣税的支出 lBS!=/7  
allowance 免税额；津贴；备抵；准备金 yjODa90!G  
allowance for debts 债项的免税额 &k+G^ !=s#  
allowance for depreciation by wear and tear 耗损折旧免税额 SF2A?L?}+  
allowance for funeral expenses 殡殓费的免税额 'v.i' 6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r>1M&Y=<  
allowance for repairs and outgoings 修葺及支出方面的免税额 0 !yvcviw  
allowance to debtor 给债务人的津贴 Ep/4o<N(  
alteration of capital 资本更改 rxu 6 #v F  
alternate trustee 候补受托人 HDUtLUd  
amalgamation 合并 ;aKdRhDo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F i?2sa  
ambit of charges 征税范围；收费范围 N.OC _H&  
amended valuation 经修订的估值 =.,]}  
American Commodities Exchange 美国商品交易所 $Scb8<  
American Express Bank Limited 美国运通银行 "$KU+?  
American Stock Exchange 美国证券交易所 PDaHY  
amortization 摊销 beFVjVVHq  
amount due from banks 存放银行同业的款项 D;.O#bS  
amount due from banks abroad 存放海外银行同业的款项 \xi wp.  
amount due from holding companies 控股公司欠款 B#'TF?HUEn  
amount due from local banks 存放本港银行同业的款项 kVk^?F  
amount due to banks 银行同业的存款 *jo y%F  
amount due to banks abroad 海外银行同业的存款 %-!ruc"}  
amount due to holding companies 控股公司存款 R9Wh/@J]  
amount due to local banks 本港银行同业的存款 k;PQVF&E  
amount due to outport banks 外埠银行同业的存款 euO!+9p  
amount for note issue 发行纸币的款额 /w0l7N  
amount of bond 担保契据的款额 a<l(zJptG  
amount of consideration 代价款额 nYG$V)iCb  
amount of contribution 供款数额 YRF%].A%2  
amount of indebtedness 负债款额 !>T.*8  
amount of principal of the loan 贷款本金额 >|%m#JG  
amount of rates chargeable 应征差饷数额 rMIr&T  
amount of share capital 股本额 }I;A\K]  
amount of sums assured 承保款额 `An`"$z  
amount of variation 变动幅度 h(!x&kZq.  
amount of vote 拨款数额 z5-vx`  
amount payable 应付款额 y#
8| @?  
amount receivable 应收款额 W
mTSxneo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yCZV:R;  
analysis 分析 $lmbeW[0  
ancillary risk 附属风险 ;u!qu$O  
annual account 周年帐目；周年帐目报表；年度决算；年结 Um9Gjd  
annual accounting date 年结日期 |i'V\" hW  
annual allowance 每年免税额；年积金；年度津贴；年津 B Jp\a7`;  
annual balance 年度余额 Yz;Hu$ /  
annual disposable income 每年可动用收入 WUx}+3eWv  
annual estimates 周年预算 _hyboQi  
annual fee 年费 BuMBnbT  
annual general meeting 周年大会 bFk >IifN  
annual growth rate 年增率；每年增长率 VH7VJ [  
annual long-term supplement 长期个案每年补助金 #?.Yc%5B  
annual pensionable emolument 可供计算退休金的年薪 .C(Ir  
annual report 年报 Ub=g<MYHV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7UvfXzDNC  
annual return 周年报表；周年申报表；每年报税表格 y&Sl#IQ L  
Annual Return Rules 《周年报表规则》 ez_qG=J .  
annual review of consumer prices 每年消费物价回顾 'F3Xb  
annual roll-forward basis 逐年延展方式 !K^.r_0H.  
annual salary 年薪

b=v  
annual statement 年度报表；年度决算表 ~F?s\kp6  
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 |r5 np  
annuitant 年金受益人 22S4q`j  
annuity 年金 ]kA0C~4   
annuity contract 年金合约 ;Ut0tm  
annuity on human life 人寿年金 6KPM4#61o  
antecedent debt 先前的债项 nPh5(&E  
ante-dated cheque 倒填日期支票 tr0P;}=  
anticipated expenditure 预期开支 ^T`)ltI]V  
anticipated net profit 预期纯利
n[ip'*2L  
anticipated revenue 预期收入 2='gC|&s6  
anti-inflation measure 反通货膨胀措施 |f1 S&b.  
anti-inflationary stance 反通货膨胀立场 vc
s=!Ace  
apparent deficit 表面赤字 =?>f[J5  
apparent financial solvency 表面偿债能力 fCTdM+t  
apparent partner 表面合伙人 8 hx4N  
application for personal assessment 个人入息课税申请书 fH?e9E4l  
application of fund 资金应用 3jQy"9f  
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 j:K>3?   
appointed actuary 委任精算师 0A \OZ^P8  
appointed auditor 委任核数师；委任审计师 89T xd9X  
appointed trustee 委任的受托人 '"&M4.J{  
appointer 委任人 !Kr|04Qp#x  
apportioned pro rata 按比例分摊 Zyxr#:Qm  
apportionment 分配；分摊 _4F(WCco  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @qk$ 6X  
apportionment formula 分摊方程式 jY'svD~  
apportionment of estate duty 遗产税的分摊 )8]O|Z-CU  
appraisal 估价；评估 b,"gBg  
appreciable growth 可观增长 JVbR5"+.  
appreciable impact 显着影响 mUY+v>F  
appreciable increase 可观增长 Qa@b-v'by  
appreciation 增值；升值 mn;
;wp  
appreciation against other currencies 相对其他货币升值 -Yx'qz@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8&?Kg>M  
appreciation tax 增值税 vI3L <[W  
appropriation 拨款；拨用；拨付 Ik2yIf5d  
appropriation account 拨款帐目 qYFOHu  
Appropriation Bill 拨款法案 |P R8P!'  
appropriation-in-aid system 补助拨款办法 \'Oi0qo>  
approved assets 核准资产 pEgQ) 9\  
approved basket stock 认可一篮子证券 7(cRm$)L  
approved budget 核准预算 X!Ag7^E  
approved charitable donation 认可慈善捐款 !h3$C\  
approved charitable institution 认可慈善机构 #DK@&Gv  
approved currency 核准货币；认可货币 Xkcy~e  
approved estimates 核准预算 )
90Q  
approved estimates of expenditure 核准开支预算 E~vM$$O$  
approved overseas insurer 核准海外保险人 G"P@AOw  
approved overseas trust company 核准海外信托公司 wdg,dk9e$  
approved pooled investment fund 核准汇集投资基金 A;ip V :)  
approved provident fund scheme 认可公积金计划 Cw7 07
 
approved provision 核准拨款 F]]1>w*/0  
approved redeemable share 核准可赎回股份 " &2Kvsz  
approved regional stock 认可地区性证券 Sy|fX_i  
approved retirement scheme 认可退休金计划 0Oy.&C T  
approved subordinated loan 核准附属贷款 2noKy}q  
arbitrage 套戥；套汇；套利 MH@=Qqx#=t  
arbitrageur 套戥者；套汇者 q6DuLFatc*  
arbitrary amount 临时款项 T-e'r  
arrangement 措施；安排；协定 nmIos]B  
arrears 欠款 6.%M:j00E  
arrears of pay 欠付薪酬 vN#?>aL  
arrears of revenue 逾期未收税款；逾期未收的帐项 3!E*h0$}  
articles of association 组织章程；组织细则；组织章程细则 (jb9Uk_t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~D# -i >Z  
ascertainment of profit 确定利润 mQEE?/xX;  
"Asia Clear" “亚洲结算系统”