[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 "\<P$&`HA  
allotment notice 股份配售通知；配股通知 ^9s"FdB]24  
allotment of shares 股份分配 `^zQ$au'u  
allowable 可获宽免；免税的 ?jFc@t*\:  
allowable business loss 可扣除的营业亏损 W}?s^  
allowable expenses 可扣税的支出 6$DG.p
 
allowance 免税额；津贴；备抵；准备金 &#Wkww&Y  
allowance for debts 债项的免税额 GeVc\$K-  
allowance for depreciation by wear and tear 耗损折旧免税额 -?Ejbko  
allowance for funeral expenses 殡殓费的免税额 5c)<'EP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g*28L[Q~  
allowance for repairs and outgoings 修葺及支出方面的免税额 x~nQm]@`h  
allowance to debtor 给债务人的津贴 ,.h$&QFj;  
alteration of capital 资本更改 p8_2y~!  
alternate trustee 候补受托人 v/x*]c!"`  
amalgamation 合并 K]9tc)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Xa)7`bp<  
ambit of charges 征税范围；收费范围 @T_O6TcY  
amended valuation 经修订的估值 Q+lbN  
American Commodities Exchange 美国商品交易所 $CM4&{B"i  
American Express Bank Limited 美国运通银行 wC
C-Y kA  
American Stock Exchange 美国证券交易所 \D aLHC~  
amortization 摊销 ;}f6Y['z  
amount due from banks 存放银行同业的款项 "`[$&:~  
amount due from banks abroad 存放海外银行同业的款项 -h=c=P  
amount due from holding companies 控股公司欠款 !}y8S'Yjw  
amount due from local banks 存放本港银行同业的款项 o;%n,S8J|^  
amount due to banks 银行同业的存款 W!y)Ho  
amount due to banks abroad 海外银行同业的存款 [1mIdwS  
amount due to holding companies 控股公司存款 5qeT4| Ol  
amount due to local banks 本港银行同业的存款 \ x:_*`fU  
amount due to outport banks 外埠银行同业的存款 e`vUK.UoW  
amount for note issue 发行纸币的款额 +H[Q~P8'[  
amount of bond 担保契据的款额 FR
c |D  
amount of consideration 代价款额 7f[8ED[4  
amount of contribution 供款数额 V!\n3i ?i  
amount of indebtedness 负债款额 sBbL~ce50?  
amount of principal of the loan 贷款本金额 `9:v*KuM#R  
amount of rates chargeable 应征差饷数额 ipfm'aQ  
amount of share capital 股本额 !\3}R25  
amount of sums assured 承保款额 EmF]W+!z%  
amount of variation 变动幅度 K7+^Yv\YQx  
amount of vote 拨款数额 8Er[M  
amount payable 应付款额 ~T;K-9R  
amount receivable 应收款额 O3!Ouh&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GCZu<,  
analysis 分析 s8{-c^G:R  
ancillary risk 附属风险 v]l&dgoT  
annual account 周年帐目；周年帐目报表；年度决算；年结 p_A5C?&  
annual accounting date 年结日期 Ja^7$WY
 
annual allowance 每年免税额；年积金；年度津贴；年津 3LT+9ad2d  
annual balance 年度余额 t7sUtmq  
annual disposable income 每年可动用收入 "^18&>^  
annual estimates 周年预算 LRhP7D+A  
annual fee 年费 C:WtCAm(  
annual general meeting 周年大会 4Rl nnXY  
annual growth rate 年增率；每年增长率 sb8z_3  
annual long-term supplement 长期个案每年补助金 S.qk%NTTD  
annual pensionable emolument 可供计算退休金的年薪 buc,M@>  
annual report 年报 PXOq#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Xqc'R5Cw  
annual return 周年报表；周年申报表；每年报税表格 9@kcK  
Annual Return Rules 《周年报表规则》 8+=p8e~An  
annual review of consumer prices 每年消费物价回顾 ;jp6 }zfI  
annual roll-forward basis 逐年延展方式 jq7vOr-_g  
annual salary 年薪 O_qu;Dx!  
annual statement 年度报表；年度决算表 Z3LQl(  
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 YK(XS"Kl  
annuitant 年金受益人 | TC3*Y  
annuity 年金 aE%eJ)+K  
annuity contract 年金合约 h9,wiT  
annuity on human life 人寿年金 {vf+sf^^q  
antecedent debt 先前的债项 de*,MkZN  
ante-dated cheque 倒填日期支票 2nG{>,#C:O  
anticipated expenditure 预期开支 XfD z #  
anticipated net profit 预期纯利 ~ra#UG\Y8  
anticipated revenue 预期收入 C}t+t  
anti-inflation measure 反通货膨胀措施 eA3`]XP.`b  
anti-inflationary stance 反通货膨胀立场 <\qY" .`  
apparent deficit 表面赤字 Y*]l|)a6_]  
apparent financial solvency 表面偿债能力 g}\U, (  
apparent partner 表面合伙人 PR48~K,?  
application for personal assessment 个人入息课税申请书 n0Qh9 *h  
application of fund 资金应用 'YBLU)v[  
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+z'  
appointed actuary 委任精算师 N]3-L`t  
appointed auditor 委任核数师；委任审计师 $8<j5%/ $M  
appointed trustee 委任的受托人 qk"oFP6  
appointer 委任人 2@"0}po#  
apportioned pro rata 按比例分摊 kKFuTem_3  
apportionment 分配；分摊 [)C)p*!Y)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xfbK eS8  
apportionment formula 分摊方程式 U*`  
apportionment of estate duty 遗产税的分摊 UKt/0Ze  
appraisal 估价；评估 | SSfG~r  
appreciable growth 可观增长 CuV=C Ay>  
appreciable impact 显着影响 w>/pQ6=OFR  
appreciable increase 可观增长 ="'rH.n #  
appreciation 增值；升值 eG[umv
.9b  
appreciation against other currencies 相对其他货币升值 i'eYmm96Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a# OhWqu$  
appreciation tax 增值税 's56L,^:  
appropriation 拨款；拨用；拨付 es*_Oo1  
appropriation account 拨款帐目 iXr`0V   
Appropriation Bill 拨款法案 dQWA"6?i  
appropriation-in-aid system 补助拨款办法 ` $QzTv   
approved assets 核准资产 Ba\wq:  
approved basket stock 认可一篮子证券 u"Hd55"&  
approved budget 核准预算 !ch[I#&J-  
approved charitable donation 认可慈善捐款 c(_oK ?  
approved charitable institution 认可慈善机构 h&:Q$*A>   
approved currency 核准货币；认可货币 `-9*@_-=M  
approved estimates 核准预算 \\E_W9.u  
approved estimates of expenditure 核准开支预算 [Ls2k&)0  
approved overseas insurer 核准海外保险人 g4.'T51  
approved overseas trust company 核准海外信托公司 &y+PSa%n  
approved pooled investment fund 核准汇集投资基金 qxg7cj2  
approved provident fund scheme 认可公积金计划 Qw{\sCH>  
approved provision 核准拨款 r(?'Yy  
approved redeemable share 核准可赎回股份 Fw_bY/WN {  
approved regional stock 认可地区性证券 ZmR[5 mv@  
approved retirement scheme 认可退休金计划 @wAr[.lZ  
approved subordinated loan 核准附属贷款 s[{:>~{iq  
arbitrage 套戥；套汇；套利 {V t^Xc  
arbitrageur 套戥者；套汇者 mBD!:V'  
arbitrary amount 临时款项 /v|68x6  
arrangement 措施；安排；协定 l9ch  
arrears 欠款 TS~Y\Cp  
arrears of pay 欠付薪酬 4%#V^??E  
arrears of revenue 逾期未收税款；逾期未收的帐项 {W:)oh>  
articles of association 组织章程；组织细则；组织章程细则 yv#c=v|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;#6<bV  
ascertainment of profit 确定利润 -G^t-I  
"Asia Clear" “亚洲结算系统”