[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 N'P,QiR,z<  
allotment notice 股份配售通知；配股通知 }TJ|d=  
allotment of shares 股份分配  **w~  
allowable 可获宽免；免税的 2-!Mao"^  
allowable business loss 可扣除的营业亏损 +|)1_NK  
allowable expenses 可扣税的支出 2EwWV0BS  
allowance 免税额；津贴；备抵；准备金 3Lki7QW`  
allowance for debts 债项的免税额 fMPq  
allowance for depreciation by wear and tear 耗损折旧免税额 N09+idg  
allowance for funeral expenses 殡殓费的免税额 g4aX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tkqBCKpDa  
allowance for repairs and outgoings 修葺及支出方面的免税额 o~_>p/7;  
allowance to debtor 给债务人的津贴 )+4}Ix/q  
alteration of capital 资本更改 h^kNM8  
alternate trustee 候补受托人 ~PW}sN6ppG  
amalgamation 合并 DN':-P K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R+VLoz*J6  
ambit of charges 征税范围；收费范围 a<jE25t  
amended valuation 经修订的估值 p]z54 ~  
American Commodities Exchange 美国商品交易所 %%cSvPcz  
American Express Bank Limited 美国运通银行 p[F=LP  
American Stock Exchange 美国证券交易所 Q;ZHx.ye{  
amortization 摊销 Bi:wP/>v  
amount due from banks 存放银行同业的款项 !riMIl1  
amount due from banks abroad 存放海外银行同业的款项 'oZn<c`  
amount due from holding companies 控股公司欠款 K6*UFO4}i  
amount due from local banks 存放本港银行同业的款项 >ydb?
 
amount due to banks 银行同业的存款 LYg$M@  
amount due to banks abroad 海外银行同业的存款 2vdQ&H4  
amount due to holding companies 控股公司存款 :#:O(K1PW  
amount due to local banks 本港银行同业的存款 |\n) <r_  
amount due to outport banks 外埠银行同业的存款 s8Ry}{  
amount for note issue 发行纸币的款额 3r:)\E+Q_  
amount of bond 担保契据的款额 NwlRPyt  
amount of consideration 代价款额 U"y'Kd  
amount of contribution 供款数额 *8X9lv.Z  
amount of indebtedness 负债款额 gq_7_Y/  
amount of principal of the loan 贷款本金额 QC5f:BwM  
amount of rates chargeable 应征差饷数额 GHC?Tp  
amount of share capital 股本额 +<WRB\ W  
amount of sums assured 承保款额 ]n]uN~)9  
amount of variation 变动幅度 pebx#}]p-  
amount of vote 拨款数额 u4,X.3V]A  
amount payable 应付款额 xCp+<|1  
amount receivable 应收款额 z5&%T}$tJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K*U=;*p)  
analysis 分析 +>:_kE]?nX  
ancillary risk 附属风险 /z)3gsF  
annual account 周年帐目；周年帐目报表；年度决算；年结 h9BD ^j  
annual accounting date 年结日期 pG F5aF7T  
annual allowance 每年免税额；年积金；年度津贴；年津 w^rb|mKo  
annual balance 年度余额 +.(}u ,:8  
annual disposable income 每年可动用收入 [zTYiNa  
annual estimates 周年预算 DPS1GO*  
annual fee 年费 Hdbnb[e  
annual general meeting 周年大会 Uq] EJu  
annual growth rate 年增率；每年增长率 O`[iz/7m  
annual long-term supplement 长期个案每年补助金 \at-"[.  
annual pensionable emolument 可供计算退休金的年薪 3KZ y H  
annual report 年报 0/SC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jV4hxuc$  
annual return 周年报表；周年申报表；每年报税表格 xOVA1pb,  
Annual Return Rules 《周年报表规则》 iFnOl*TC  
annual review of consumer prices 每年消费物价回顾 W7TXI~7  
annual roll-forward basis 逐年延展方式 l~fh_IV1  
annual salary 年薪 oP=T6PX~l  
annual statement 年度报表；年度决算表 Sqdc1zC
 
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 cZaF f?]k  
annuitant 年金受益人 ?
@lx  
annuity 年金 j(Fa=pi  
annuity contract 年金合约 d DIQ+/mmg  
annuity on human life 人寿年金 4/HY[FT  
antecedent debt 先前的债项 rb *C-NutE  
ante-dated cheque 倒填日期支票 RP~vB#}  
anticipated expenditure 预期开支 oN[Fza>  
anticipated net profit 预期纯利 Wkg*J3O  
anticipated revenue 预期收入 9raHSzK@d  
anti-inflation measure 反通货膨胀措施 waXDGdl0  
anti-inflationary stance 反通货膨胀立场 MK-a$~<  
apparent deficit 表面赤字 RRS~ xOg  
apparent financial solvency 表面偿债能力 XN~#gm#  
apparent partner 表面合伙人 WyBQ{H{So  
application for personal assessment 个人入息课税申请书 5:*5j@/S  
application of fund 资金应用 `z3|M#r\;  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 :kME  
appointed actuary 委任精算师 6K4`;  
appointed auditor 委任核数师；委任审计师 ~A[YnJYA#  
appointed trustee 委任的受托人 u}-d7-=  
appointer 委任人 J0?$v6S  
apportioned pro rata 按比例分摊
-GDV[Bg  
apportionment 分配；分摊 q)K-vt)98  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M
>?aa6@0  
apportionment formula 分摊方程式 k_*XJ<S!Y  
apportionment of estate duty 遗产税的分摊 B^
imG  
appraisal 估价；评估 ``(}4a  
appreciable growth 可观增长 k Zk .]b  
appreciable impact 显着影响 ER~T'-YMS  
appreciable increase 可观增长 <CNE>@-f
 
appreciation 增值；升值 U;x1}eFT  
appreciation against other currencies 相对其他货币升值 0(Y%,q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gB/;clCdX)  
appreciation tax 增值税 BG
B,Gb  
appropriation 拨款；拨用；拨付 c&Gz> L  
appropriation account 拨款帐目 ov\Ct%]  
Appropriation Bill 拨款法案 `"xk,fVYd  
appropriation-in-aid system 补助拨款办法 O%YjWb  
approved assets 核准资产 \g~ws9'~  
approved basket stock 认可一篮子证券 ELN|;^-/|Q  
approved budget 核准预算 U9<_6Bsd  
approved charitable donation 认可慈善捐款 gq H`GI  
approved charitable institution 认可慈善机构 Hi]vHG(  
approved currency 核准货币；认可货币 9USrg
Y6_  
approved estimates 核准预算 -!XrwQyk  
approved estimates of expenditure 核准开支预算 `j"4:  
approved overseas insurer 核准海外保险人 s~'9Hv9  
approved overseas trust company 核准海外信托公司 ?*CRa$_I|  
approved pooled investment fund 核准汇集投资基金 ~8jThi U  
approved provident fund scheme 认可公积金计划 ltNuLZ  
approved provision 核准拨款 McT\ R{/  
approved redeemable share 核准可赎回股份 8_"3Yb`f  
approved regional stock 认可地区性证券 pGY [f@_x-  
approved retirement scheme 认可退休金计划 2yl6~(JC+  
approved subordinated loan 核准附属贷款 ,]f),;=  
arbitrage 套戥；套汇；套利 eZynF<i  
arbitrageur 套戥者；套汇者 jmR
hAJV  
arbitrary amount 临时款项
pZu?V"R  
arrangement 措施；安排；协定 *mf}bTiS  
arrears 欠款 lP}od  
arrears of pay 欠付薪酬 fkW 3~b  
arrears of revenue 逾期未收税款；逾期未收的帐项 p:Iw%eZ:  
articles of association 组织章程；组织细则；组织章程细则 =8O}t+U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vAi"$e  
ascertainment of profit 确定利润 UE"7

  
"Asia Clear" “亚洲结算系统”