[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 H $Az,-P  
allotment notice 股份配售通知；配股通知 mMXDzAllB  
allotment of shares 股份分配 Gr&e]M[l  
allowable 可获宽免；免税的 >Tl/3{V  
allowable business loss 可扣除的营业亏损 iOEBjj;C  
allowable expenses 可扣税的支出 0aY\(@  
allowance 免税额；津贴；备抵；准备金 dtY8>klI  
allowance for debts 债项的免税额 Z7pX%nj_  
allowance for depreciation by wear and tear 耗损折旧免税额 C}<e3BXc  
allowance for funeral expenses 殡殓费的免税额 !2HF|x$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 VT4>6u }  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;}f {o^]'  
allowance to debtor 给债务人的津贴 5<`83;R9  
alteration of capital 资本更改 hy;V~J#  
alternate trustee 候补受托人 eDP&W$s#  
amalgamation 合并 &F :.V$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q`'cxx  
ambit of charges 征税范围；收费范围 K]B`&ih  
amended valuation 经修订的估值 Q.eD:
@%iE  
American Commodities Exchange 美国商品交易所 ]?T^tJ  
American Express Bank Limited 美国运通银行 m%})H"5  
American Stock Exchange 美国证券交易所 Tim/7*vx  
amortization 摊销 PPV T2;9  
amount due from banks 存放银行同业的款项 PR! 0=E*}  
amount due from banks abroad 存放海外银行同业的款项 Ig?9"{9p  
amount due from holding companies 控股公司欠款 h@*I(ND<  
amount due from local banks 存放本港银行同业的款项 hG~.Sc:G  
amount due to banks 银行同业的存款 W0mvwYON[  
amount due to banks abroad 海外银行同业的存款 e<=Nd,v4;  
amount due to holding companies 控股公司存款 V > eG\  
amount due to local banks 本港银行同业的存款 ;Dp*.YJ  
amount due to outport banks 外埠银行同业的存款 &E0^Jz  
amount for note issue 发行纸币的款额 "{E%Y*  
amount of bond 担保契据的款额 q]pHD})O  
amount of consideration 代价款额  E A55!  
amount of contribution 供款数额 r ^*D8  
amount of indebtedness 负债款额 DVwB}W~  
amount of principal of the loan 贷款本金额 Z?qLn6y1W  
amount of rates chargeable 应征差饷数额 ^CQp5kp]  
amount of share capital 股本额 ?o6#i3k#'  
amount of sums assured 承保款额 jPz1W4pk  
amount of variation 变动幅度 )i.pE]!+  
amount of vote 拨款数额 J9tV|
0  
amount payable 应付款额 NpM;vO  
amount receivable 应收款额 A =Z$H2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x%H,ta%  
analysis 分析 XPdqE`w=$p  
ancillary risk 附属风险 QX}J
Q<8  
annual account 周年帐目；周年帐目报表；年度决算；年结 qhTVsZ:{C  
annual accounting date 年结日期 xH` VX-X3  
annual allowance 每年免税额；年积金；年度津贴；年津 /DHV-L  
annual balance 年度余额 [OOQ0c~  
annual disposable income 每年可动用收入 4Ng:7C2  
annual estimates 周年预算 <3j`Z1J  
annual fee 年费 AZik:C"Q  
annual general meeting 周年大会 guf&V}&  
annual growth rate 年增率；每年增长率 X-" +nThMn  
annual long-term supplement 长期个案每年补助金 %ueD3;V  
annual pensionable emolument 可供计算退休金的年薪
' e!WZvr  
annual report 年报 vN_ 8qzWk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P{%Urv{U  
annual return 周年报表；周年申报表；每年报税表格 2/A*\  
Annual Return Rules 《周年报表规则》 NLx TiyQy  
annual review of consumer prices 每年消费物价回顾 +!ljq~%  
annual roll-forward basis 逐年延展方式 b|E ZD3y  
annual salary 年薪 >L "+8N6  
annual statement 年度报表；年度决算表 6XCFL-o-  
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 ..BP-N)V)  
annuitant 年金受益人 !fe_w5S^  
annuity 年金 a @3s71  
annuity contract 年金合约 =E!Y f#p+q  
annuity on human life 人寿年金 pJ1\@ G  
antecedent debt 先前的债项 | X#!5u  
ante-dated cheque 倒填日期支票 @T L|\T  
anticipated expenditure 预期开支 K8[Um!(  
anticipated net profit 预期纯利 s3@mk\?qMe  
anticipated revenue 预期收入 :r "GZ  
anti-inflation measure 反通货膨胀措施 YuIF}mUr"  
anti-inflationary stance 反通货膨胀立场 OXKV6r6f  
apparent deficit 表面赤字 2v@B7r4}  
apparent financial solvency 表面偿债能力 gxUa-R  
apparent partner 表面合伙人 `x>6 Wk1  
application for personal assessment 个人入息课税申请书 bd}[X'4d  
application of fund 资金应用 z>y#^f)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 2T?Y  
appointed actuary 委任精算师 uF}B:53A  
appointed auditor 委任核数师；委任审计师 2,g4yXws5  
appointed trustee 委任的受托人 ,g0t&jITo  
appointer 委任人 \ %MsG  
apportioned pro rata 按比例分摊 b]xoXC6@t  
apportionment 分配；分摊 Bvjsl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dXM8
iP  
apportionment formula 分摊方程式 dcq18~  
apportionment of estate duty 遗产税的分摊 1$C?+H  
appraisal 估价；评估 `[}X_d 1A  
appreciable growth 可观增长 R6;#+ 1D  
appreciable impact 显着影响 uH'?Ikx"  
appreciable increase 可观增长 kc=Z6(=  
appreciation 增值；升值 ~G=E Q]a
  
appreciation against other currencies 相对其他货币升值 O 8" t.W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 84e8z {  
appreciation tax 增值税 =)g}$r &<  
appropriation 拨款；拨用；拨付 K*,,j\Q.  
appropriation account 拨款帐目 /~;!Ew|q  
Appropriation Bill 拨款法案 xw_)~Y%\  
appropriation-in-aid system 补助拨款办法 nsVLgTbx  
approved assets 核准资产 Qmo}esb'(  
approved basket stock 认可一篮子证券 {n|Uf 5  
approved budget 核准预算 &&LB0vH
!J  
approved charitable donation 认可慈善捐款 {dRZ2U3  
approved charitable institution 认可慈善机构 Oi^cs=}  
approved currency 核准货币；认可货币 5cU:wc  
approved estimates 核准预算 u=]*,,5
<  
approved estimates of expenditure 核准开支预算 ?Y8hy|`  
approved overseas insurer 核准海外保险人 -
}!miV  
approved overseas trust company 核准海外信托公司  #$2
/<  
approved pooled investment fund 核准汇集投资基金 * ]bB7  
approved provident fund scheme 认可公积金计划 =23@"ji@D  
approved provision 核准拨款 +U_1B%e(%  
approved redeemable share 核准可赎回股份 Q/4ICgo4  
approved regional stock 认可地区性证券 6dz^%Ub  
approved retirement scheme 认可退休金计划 emrA!<w!W  
approved subordinated loan 核准附属贷款 \SO)|M>.a  
arbitrage 套戥；套汇；套利 TKGaGMx6@  
arbitrageur 套戥者；套汇者 !plu;w  
arbitrary amount 临时款项 OUGkam0UK  
arrangement 措施；安排；协定 3)?WSOsL:  
arrears 欠款 -gba&B+D"  
arrears of pay 欠付薪酬 -+Yark  
arrears of revenue 逾期未收税款；逾期未收的帐项 (/]#G8  
articles of association 组织章程；组织细则；组织章程细则 b30Jr2[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7D:rq 8$\  
ascertainment of profit 确定利润 f$-n%7  
"Asia Clear" “亚洲结算系统”