[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 v7$9QVze  
allotment notice 股份配售通知；配股通知 i-Ljff  
allotment of shares 股份分配 /op/g]O}  
allowable 可获宽免；免税的 "x.88,T6  
allowable business loss 可扣除的营业亏损 G32_FQ$b  
allowable expenses 可扣税的支出 1#kawU6[]  
allowance 免税额；津贴；备抵；准备金 ;op'V6iG  
allowance for debts 债项的免税额 6g5]=Q@U:  
allowance for depreciation by wear and tear 耗损折旧免税额 VG#$fRrZ  
allowance for funeral expenses 殡殓费的免税额 u;{T2T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vD "_X"v  
allowance for repairs and outgoings 修葺及支出方面的免税额 OUKj@~T  
allowance to debtor 给债务人的津贴 IM2/(N.%  
alteration of capital 资本更改 |3W3+Rn!  
alternate trustee 候补受托人 \
6jF{  
amalgamation 合并 v,@E}F~-f1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GHqBnE{B  
ambit of charges 征税范围；收费范围 KXDz'9_  
amended valuation 经修订的估值 rGAFp,}-f  
American Commodities Exchange 美国商品交易所 {K 6Kx36  
American Express Bank Limited 美国运通银行 y>&V
tN{E  
American Stock Exchange 美国证券交易所 Xd5! Ti}  
amortization 摊销 (h%|;9tF  
amount due from banks 存放银行同业的款项 Ld'EABM  
amount due from banks abroad 存放海外银行同业的款项 `,Q<YT ~  
amount due from holding companies 控股公司欠款 ~|J*E38  
amount due from local banks 存放本港银行同业的款项 GZ}*r{  
amount due to banks 银行同业的存款 L_`Xbky  
amount due to banks abroad 海外银行同业的存款 ^S:cNRSW"  
amount due to holding companies 控股公司存款 Ed8U;U b  
amount due to local banks 本港银行同业的存款 .Lp Nm'=R  
amount due to outport banks 外埠银行同业的存款 W=(MsuirO  
amount for note issue 发行纸币的款额 ``/y=k/au  
amount of bond 担保契据的款额 2M5*bNU_:  
amount of consideration 代价款额 1@s^$fvW  
amount of contribution 供款数额 gA|!$EAM  
amount of indebtedness 负债款额 x* k65WO\  
amount of principal of the loan 贷款本金额 yDDghW'\WU  
amount of rates chargeable 应征差饷数额 [Ja(ArO3|[  
amount of share capital 股本额 4/ 0/#G#j  
amount of sums assured 承保款额 @DUN;L 4  
amount of variation 变动幅度 Nt?2USTs-  
amount of vote 拨款数额 b"*mi  
amount payable 应付款额 R'jUS7]Y  
amount receivable 应收款额 kwDj K"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (bM)Nd  
analysis 分析 CAA tco5  
ancillary risk 附属风险 B=r]_&u-u  
annual account 周年帐目；周年帐目报表；年度决算；年结 /[p?_EX@  
annual accounting date 年结日期 R*zBnHAb!  
annual allowance 每年免税额；年积金；年度津贴；年津 xop-f#U*  
annual balance 年度余额 )<m=YI ;<  
annual disposable income 每年可动用收入 jcT{ugpq  
annual estimates 周年预算 ktkn2Twa/  
annual fee 年费 w50.gr7  
annual general meeting 周年大会 n$}R/*  
annual growth rate 年增率；每年增长率 QfKR pnj(o  
annual long-term supplement 长期个案每年补助金 `bBfNI?3d*  
annual pensionable emolument 可供计算退休金的年薪 |8&\
N  
annual report 年报 V!jK3vc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .eZPp~[lAN  
annual return 周年报表；周年申报表；每年报税表格 <yPq;#z(!  
Annual Return Rules 《周年报表规则》 H'j_<R N  
annual review of consumer prices 每年消费物价回顾 BLsdx}  
annual roll-forward basis 逐年延展方式 $X{B* WF  
annual salary 年薪 OtrXYiKB   
annual statement 年度报表；年度决算表 q!ulE{ ^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 v^FV t  
annuitant 年金受益人 S&;T_^|  
annuity 年金 7TMDZ*  
annuity contract 年金合约 F}VS)  
annuity on human life 人寿年金 e3oYy#QNk  
antecedent debt 先前的债项 D ohl,d  
ante-dated cheque 倒填日期支票 !HT>  
anticipated expenditure 预期开支 &mO/u
=u  
anticipated net profit 预期纯利 ZQgxrZx3  
anticipated revenue 预期收入 ~_/<PIm  
anti-inflation measure 反通货膨胀措施 _>Pe]3  
anti-inflationary stance 反通货膨胀立场 4w?]dDyc%  
apparent deficit 表面赤字 fwar8 i1  
apparent financial solvency 表面偿债能力 J,(U<%n  
apparent partner 表面合伙人 2Mv)0%,c  
application for personal assessment 个人入息课税申请书 ly[\mGr  
application of fund 资金应用 k:(e79  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 p4<M|1Z&  
appointed actuary 委任精算师 OXa5Jg}=  
appointed auditor 委任核数师；委任审计师 `W.vW8!#  
appointed trustee 委任的受托人
9~Y)wz  
appointer 委任人 `% #zMS  
apportioned pro rata 按比例分摊 :_
I wc=  
apportionment 分配；分摊 8as$h*Wh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5KA FUR0  
apportionment formula 分摊方程式 *cI6&;y  
apportionment of estate duty 遗产税的分摊 *h5ldP  
appraisal 估价；评估 _dJVnC1 !  
appreciable growth 可观增长 ->RF`SQu  
appreciable impact 显着影响 KNUMz4  
appreciable increase 可观增长 af`f*{Co3  
appreciation 增值；升值 %i]uW\~U  
appreciation against other currencies 相对其他货币升值 pRDON)
$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lN= m$J  
appreciation tax 增值税 p8}5x 2F  
appropriation 拨款；拨用；拨付 y<Z#my$`|n  
appropriation account 拨款帐目 tSh}0N)  
Appropriation Bill 拨款法案 qKI4p3&E  
appropriation-in-aid system 补助拨款办法 CoKj'jA  
approved assets 核准资产 X<@y*?D9D  
approved basket stock 认可一篮子证券 zei9,^ C  
approved budget 核准预算 iJynR [7  
approved charitable donation 认可慈善捐款 ^|:{,d#Y  
approved charitable institution 认可慈善机构 C6;](rN)N  
approved currency 核准货币；认可货币 \8@[bpI@g  
approved estimates 核准预算
 4.Jaw+  
approved estimates of expenditure 核准开支预算 "*H'bzK  
approved overseas insurer 核准海外保险人 V+"*A  
approved overseas trust company 核准海外信托公司 *9U4^lJjn  
approved pooled investment fund 核准汇集投资基金 yg]nS<K~4  
approved provident fund scheme 认可公积金计划 "YdDaj</  
approved provision 核准拨款 sLpCWIy  
approved redeemable share 核准可赎回股份 "8j;k5<  
approved regional stock 认可地区性证券 .AmM%I4K  
approved retirement scheme 认可退休金计划 JQvQm|\nc  
approved subordinated loan 核准附属贷款 ?#{2?%_  
arbitrage 套戥；套汇；套利 l2KxZteXY0  
arbitrageur 套戥者；套汇者 ?T%K +  
arbitrary amount 临时款项 ;^H+ |&$>  
arrangement 措施；安排；协定 xZ{|D  
arrears 欠款 .of:#~  
arrears of pay 欠付薪酬 i+ &lMgh  
arrears of revenue 逾期未收税款；逾期未收的帐项 >i#_)th"U!  
articles of association 组织章程；组织细则；组织章程细则 9 %.<V_$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (qc!-Isd~[  
ascertainment of profit 确定利润 ePcI^}{  
"Asia Clear" “亚洲结算系统”