[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 up2wkc8  
allotment notice 股份配售通知；配股通知 g\pLQH  
allotment of shares 股份分配 c~u91h?  
allowable 可获宽免；免税的 Q2"K!u]  
allowable business loss 可扣除的营业亏损 !:Ob
3Mq\  
allowable expenses 可扣税的支出 )i<Qg.@MX  
allowance 免税额；津贴；备抵；准备金 A`*Sx"~jdx  
allowance for debts 债项的免税额 : kvQ3E0  
allowance for depreciation by wear and tear 耗损折旧免税额 Qn}M  
allowance for funeral expenses 殡殓费的免税额 \: R Akf<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Sb^o`~ Eh  
allowance for repairs and outgoings 修葺及支出方面的免税额 Jk57| )/  
allowance to debtor 给债务人的津贴 ]QJ7q}  
alteration of capital 资本更改
oj[<{/,C9  
alternate trustee 候补受托人 ]Xg7XY  
amalgamation 合并 fvRqt)Ks  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |xrnLdng0R  
ambit of charges 征税范围；收费范围 EZ[e a<  
amended valuation 经修订的估值 uQg&]bSv  
American Commodities Exchange 美国商品交易所 vG~JK[  
American Express Bank Limited 美国运通银行 \7G.a nY  
American Stock Exchange 美国证券交易所 mXI'=Vo!S  
amortization 摊销 @4Lol2  
amount due from banks 存放银行同业的款项 p. KT=dZT  
amount due from banks abroad 存放海外银行同业的款项 B#4'3Y-3  
amount due from holding companies 控股公司欠款 I "HEXsSe  
amount due from local banks 存放本港银行同业的款项
n( zzH
  
amount due to banks 银行同业的存款 R]0tG   
amount due to banks abroad 海外银行同业的存款 Z GrDa  
amount due to holding companies 控股公司存款 T!-ly7-`  
amount due to local banks 本港银行同业的存款 EP{/]T  
amount due to outport banks 外埠银行同业的存款 Zou;o9Ww  
amount for note issue 发行纸币的款额 1cD  
amount of bond 担保契据的款额 Lc0=5]D  
amount of consideration 代价款额 "Fz1:VV&  
amount of contribution 供款数额 !ezy v`  
amount of indebtedness 负债款额 e?:1wU  
amount of principal of the loan 贷款本金额 c9Q_Qr0'  
amount of rates chargeable 应征差饷数额 aVp-Ps|r  
amount of share capital 股本额 <MJ-w1A  
amount of sums assured 承保款额 04:QEC"9mj  
amount of variation 变动幅度 *mn"GK6  
amount of vote 拨款数额 Gm=e;X;r  
amount payable 应付款额 8Fv4\dr  
amount receivable 应收款额 9JO1O:W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \{={{O  
analysis 分析 p5J!j I =  
ancillary risk 附属风险 &3:<WU:U  
annual account 周年帐目；周年帐目报表；年度决算；年结 KxDfPd+j[  
annual accounting date 年结日期 " :V@AT  
annual allowance 每年免税额；年积金；年度津贴；年津 [< X ~m  
annual balance 年度余额 s3=slWY=  
annual disposable income 每年可动用收入 czH# ~  
annual estimates 周年预算 OV`li#H  
annual fee 年费 XW:%YTv  
annual general meeting 周年大会 7,Y+FZ  
annual growth rate 年增率；每年增长率 zN/n
Kj: Q  
annual long-term supplement 长期个案每年补助金 bSa]={}L(  
annual pensionable emolument 可供计算退休金的年薪 o0TB>DX$`  
annual report 年报 k=9k4l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Fi# 9L  
annual return 周年报表；周年申报表；每年报税表格 68~5Dx  
Annual Return Rules 《周年报表规则》 Pb<6-J

c[  
annual review of consumer prices 每年消费物价回顾 ?=b#H6vs  
annual roll-forward basis 逐年延展方式 (#+81 Dr  
annual salary 年薪 gps.  
annual statement 年度报表；年度决算表 5>h/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 zpg5
12\y  
annuitant 年金受益人 YMj iJTl  
annuity 年金 o l}}c6  
annuity contract 年金合约 @/xdWN!,  
annuity on human life 人寿年金 u/% Z0`
X  
antecedent debt 先前的债项 ,r; E[k@  
ante-dated cheque 倒填日期支票 #wJ^:r-c`  
anticipated expenditure 预期开支 H=9{|%iS  
anticipated net profit 预期纯利 jWso'K  
anticipated revenue 预期收入 n<ecVFft  
anti-inflation measure 反通货膨胀措施 ' ?a d  
anti-inflationary stance 反通货膨胀立场 2Hk21y\  
apparent deficit 表面赤字 P>Ru  
apparent financial solvency 表面偿债能力 8L[\(~Zf  
apparent partner 表面合伙人 G> sqfYkK  
application for personal assessment 个人入息课税申请书 y:k7eE"  
application of fund 资金应用 O6ltGtF  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 sn+ kFvk}S  
appointed actuary 委任精算师 E,QD6<?[  
appointed auditor 委任核数师；委任审计师 I_|W'%N]  
appointed trustee 委任的受托人 .e\PCf9v  
appointer 委任人 c_Iq !MH  
apportioned pro rata 按比例分摊 a!.Y@o5Ku  
apportionment 分配；分摊 X$eR RSW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  d"S\j@  
apportionment formula 分摊方程式 &D&U!3~(  
apportionment of estate duty 遗产税的分摊 pL: r\Y:R  
appraisal 估价；评估 )"%J~:`h}  
appreciable growth 可观增长 (]-RL A>  
appreciable impact 显着影响 qR kPl!5  
appreciable increase 可观增长 zuF]E+  
appreciation 增值；升值 sTvw@o *  
appreciation against other currencies 相对其他货币升值 >AWWwq -  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {ITxHt  
appreciation tax 增值税 0CI\Yd=  
appropriation 拨款；拨用；拨付 TRr%]qd{Hr  
appropriation account 拨款帐目 QiaB
ZAol  
Appropriation Bill 拨款法案 g FXz:!A  
appropriation-in-aid system 补助拨款办法 q-S#[I+g  
approved assets 核准资产 fsWPU]\)  
approved basket stock 认可一篮子证券 3bHB$n  
approved budget 核准预算 Gsy'':u  
approved charitable donation 认可慈善捐款 @ ZN@EOM$+  
approved charitable institution 认可慈善机构 #<es>~0!  
approved currency 核准货币；认可货币 [buLo*C4:  
approved estimates 核准预算 eL [.;_  
approved estimates of expenditure 核准开支预算 [}5mi?v  
approved overseas insurer 核准海外保险人 <slrzc_>&  
approved overseas trust company 核准海外信托公司 6Q_ZP#oAV  
approved pooled investment fund 核准汇集投资基金 +y\o^w4sT  
approved provident fund scheme 认可公积金计划 I(j$ ^DA.  
approved provision 核准拨款 PB~ r7O]  
approved redeemable share 核准可赎回股份 8&CQx*  
approved regional stock 认可地区性证券 n^<J@uC  
approved retirement scheme 认可退休金计划 gO/\Yi  
approved subordinated loan 核准附属贷款 !PgwFJ  
arbitrage 套戥；套汇；套利 yoM^6o^
,D  
arbitrageur 套戥者；套汇者 wWM[Hus  
arbitrary amount 临时款项 ,M$h3B\;r  
arrangement 措施；安排；协定 u R]8ZT")  
arrears 欠款 #Fkp6`Q$x  
arrears of pay 欠付薪酬 [J55%N;#1  
arrears of revenue 逾期未收税款；逾期未收的帐项 *]c~[&x5&  
articles of association 组织章程；组织细则；组织章程细则 2_TFc2d  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 27MwZz  
ascertainment of profit 确定利润 Xm<|m#  
"Asia Clear" “亚洲结算系统”