[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 _<V)-Y  
allotment notice 股份配售通知；配股通知 fU}ub2_in  
allotment of shares 股份分配 &wawr2)}  
allowable 可获宽免；免税的 ,/2Vt/lt  
allowable business loss 可扣除的营业亏损 MJO-q $)c  
allowable expenses 可扣税的支出 @b%=H/5\  
allowance 免税额；津贴；备抵；准备金 /C:gKy4  
allowance for debts 债项的免税额 T3<4B!UB&  
allowance for depreciation by wear and tear 耗损折旧免税额
7xlkZF  
allowance for funeral expenses 殡殓费的免税额 ;ef}}K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 my1@41 H  
allowance for repairs and outgoings 修葺及支出方面的免税额 & J'idYD  
allowance to debtor 给债务人的津贴 )2o?#8J  
alteration of capital 资本更改 gz9j&W.  
alternate trustee 候补受托人 ^uc=f2=>,  
amalgamation 合并 >uRI' 24  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Dm l;#'IF3  
ambit of charges 征税范围；收费范围 /36:ms A  
amended valuation 经修订的估值 [|$h*YK  
American Commodities Exchange 美国商品交易所 _4~+{l+  
American Express Bank Limited 美国运通银行 u&vf+6=9Dd  
American Stock Exchange 美国证券交易所 i&fuSk EP  
amortization 摊销 +Kc
  
amount due from banks 存放银行同业的款项 ;H*T^0  
amount due from banks abroad 存放海外银行同业的款项 g:@#@1rB6  
amount due from holding companies 控股公司欠款 t=iIY`Md%  
amount due from local banks 存放本港银行同业的款项 vA{-{Q  
amount due to banks 银行同业的存款 9$
w.9`Py  
amount due to banks abroad 海外银行同业的存款 :3Ox~o  
amount due to holding companies 控股公司存款 $a]`nLUa  
amount due to local banks 本港银行同业的存款 zC!t ;*8a  
amount due to outport banks 外埠银行同业的存款 T7%S # 0,p  
amount for note issue 发行纸币的款额 PC8Q"O  
amount of bond 担保契据的款额 Bsvr?|L\  
amount of consideration 代价款额 tDcT%D {:  
amount of contribution 供款数额 K69'6?#  
amount of indebtedness 负债款额 .`eN8Dl1  
amount of principal of the loan 贷款本金额 S%>]q s  
amount of rates chargeable 应征差饷数额 vvMT}-!  
amount of share capital 股本额 {JT&w6Jz  
amount of sums assured 承保款额 2%m BK  
amount of variation 变动幅度 X+9>A.92  
amount of vote 拨款数额 $s :aW^k  
amount payable 应付款额 #c!lS<z  
amount receivable 应收款额 03Ycf'W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d7upz]K9g  
analysis 分析 @": ^)87  
ancillary risk 附属风险 Wac&b  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;)*eo_tQ  
annual accounting date 年结日期 #;yZ  
annual allowance 每年免税额；年积金；年度津贴；年津 ! F$6-0%  
annual balance 年度余额 Ti5-6%~&  
annual disposable income 每年可动用收入 P= NDS2  
annual estimates 周年预算 S,UDezxg  
annual fee 年费 +r2-S~f3N  
annual general meeting 周年大会 XRi8Gpg  
annual growth rate 年增率；每年增长率 A;M'LM-M  
annual long-term supplement 长期个案每年补助金 g) jYFfGfH  
annual pensionable emolument 可供计算退休金的年薪 8 lrpve  
annual report 年报 Y$_B1_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DTL.Bsc-.  
annual return 周年报表；周年申报表；每年报税表格 PJH&  
Annual Return Rules 《周年报表规则》 #\m<Sz5Gp#  
annual review of consumer prices 每年消费物价回顾 )y$(AJx$  
annual roll-forward basis 逐年延展方式 3s#N2X;Bc  
annual salary 年薪 F JyT+  
annual statement 年度报表；年度决算表 } q8ASYNc  
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 UaeXY+O  
annuitant 年金受益人 `|q(h Ow2  
annuity 年金 e\L8oOk#r  
annuity contract 年金合约 iYy1!\  
annuity on human life 人寿年金 26h21Z16q  
antecedent debt 先前的债项 xy;;zOh`  
ante-dated cheque 倒填日期支票 \4fQMG  
anticipated expenditure 预期开支 I!K6o.|1  
anticipated net profit 预期纯利  b>ySv  
anticipated revenue 预期收入 %.|@]!C  
anti-inflation measure 反通货膨胀措施 G 3ptx! D  
anti-inflationary stance 反通货膨胀立场 iXjM.G  
apparent deficit 表面赤字 gPPkT"  
apparent financial solvency 表面偿债能力 InI$:kJ  
apparent partner 表面合伙人 dy[X3jQB  
application for personal assessment 个人入息课税申请书 P*j|.63  
application of fund 资金应用 8":Q)9;%  
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 Q=$2c[Uk  
appointed actuary 委任精算师 0g8NHkM:2a  
appointed auditor 委任核数师；委任审计师 |A(Iti{v  
appointed trustee 委任的受托人 S f# R0SA  
appointer 委任人 &oMh]Z*:  
apportioned pro rata 按比例分摊 eHUOU>&P]  
apportionment 分配；分摊 W"{N Bi  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (E1~H0^  
apportionment formula 分摊方程式 CrTw@AW9)  
apportionment of estate duty 遗产税的分摊 $XH^~i;  
appraisal 估价；评估 FS.L\MjV]U  
appreciable growth 可观增长 xAm6BB c  
appreciable impact 显着影响 JxU5 fe  
appreciable increase 可观增长 z F;K  
appreciation 增值；升值 ;O,jUiQ  
appreciation against other currencies 相对其他货币升值 X:{!n({r=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -KbYOb  
appreciation tax 增值税 m1AJ{cs  
appropriation 拨款；拨用；拨付 y@yD5$/  
appropriation account 拨款帐目 OY({.uVdX  
Appropriation Bill 拨款法案 HGg@ _9tW  
appropriation-in-aid system 补助拨款办法 J'r^/  
approved assets 核准资产 Fsg*FH7J  
approved basket stock 认可一篮子证券 YS_;OFsd  
approved budget 核准预算 "m>81-0  
approved charitable donation 认可慈善捐款 COlaD"Y  
approved charitable institution 认可慈善机构 U6s[`H3I{  
approved currency 核准货币；认可货币 .=; ;  
approved estimates 核准预算
Iq.*8Oc  
approved estimates of expenditure 核准开支预算 N'=gep0
V@  
approved overseas insurer 核准海外保险人 $ocdI
5  
approved overseas trust company 核准海外信托公司 G3
v5KmT  
approved pooled investment fund 核准汇集投资基金 X@F
N|Rdh  
approved provident fund scheme 认可公积金计划 Ax}JLPz5'  
approved provision 核准拨款 FpU>^'2]  
approved redeemable share 核准可赎回股份 xgtR6E^k  
approved regional stock 认可地区性证券 /Z4et'Lo  
approved retirement scheme 认可退休金计划 *X}`PF   
approved subordinated loan 核准附属贷款 &%Tj/Qx  
arbitrage 套戥；套汇；套利 |4`{]2C  
arbitrageur 套戥者；套汇者 /qw.p#  
arbitrary amount 临时款项 #`s"WnP9'!  
arrangement 措施；安排；协定 \73ch  
arrears 欠款 -s/ea~=R  
arrears of pay 欠付薪酬 9N3eN  
arrears of revenue 逾期未收税款；逾期未收的帐项 |EN
h)M8}r  
articles of association 组织章程；组织细则；组织章程细则 }ad|g6i
`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |wj?ed$ f  
ascertainment of profit 确定利润 6W UrQFK  
"Asia Clear" “亚洲结算系统”