[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 dOH &  
allotment notice 股份配售通知；配股通知 :KP@RZm  
allotment of shares 股份分配 k)=s>&hl  
allowable 可获宽免；免税的 ?X<eV1a   
allowable business loss 可扣除的营业亏损 R"t,xM  
allowable expenses 可扣税的支出 04P}-L,  
allowance 免税额；津贴；备抵；准备金 &Q#66ev  
allowance for debts 债项的免税额 ,Ah;A [%?~  
allowance for depreciation by wear and tear 耗损折旧免税额 c]o'xd,T8\  
allowance for funeral expenses 殡殓费的免税额 }!.(n=idZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 08\,<9  
allowance for repairs and outgoings 修葺及支出方面的免税额 KBc1{adDx@  
allowance to debtor 给债务人的津贴 >jLY"  
alteration of capital 资本更改 yjJ5>cg  
alternate trustee 候补受托人 Vv=. -&'  
amalgamation 合并 L^?qOylu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KU(&%|;g  
ambit of charges 征税范围；收费范围 %XQ(fj>  
amended valuation 经修订的估值 Js?]$V"  
American Commodities Exchange 美国商品交易所 .|fHy  
American Express Bank Limited 美国运通银行 3~{:`[0Q  
American Stock Exchange 美国证券交易所 AH7}/Rc  
amortization 摊销 uZK r  
amount due from banks 存放银行同业的款项 `l[c_%Bm  
amount due from banks abroad 存放海外银行同业的款项 D'DfJwA  
amount due from holding companies 控股公司欠款 wJo}!{bN  
amount due from local banks 存放本港银行同业的款项 qq
Y"*uJ'  
amount due to banks 银行同业的存款 MKi0jwJM  
amount due to banks abroad 海外银行同业的存款 >SHhAEF  
amount due to holding companies 控股公司存款 ^Y \"}D  
amount due to local banks 本港银行同业的存款 }9OC,Y8?D  
amount due to outport banks 外埠银行同业的存款 Om2d.7S  
amount for note issue 发行纸币的款额 _Q4)X)F  
amount of bond 担保契据的款额 xY(*.T 9K  
amount of consideration 代价款额 f46t9dxp $  
amount of contribution 供款数额 +\ .Lp 5  
amount of indebtedness 负债款额 }|NCboM^_  
amount of principal of the loan 贷款本金额 bK&+5t&  
amount of rates chargeable 应征差饷数额 GGs}i1m  
amount of share capital 股本额 p}~JgEE  
amount of sums assured 承保款额 h3 }OX{k  
amount of variation 变动幅度 MAPGJ"?  
amount of vote 拨款数额 c`w}|d]mC  
amount payable 应付款额 Q /0Tj]D  
amount receivable 应收款额 ?IT*:A]E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v PG},m~-  
analysis 分析 Lk}J8 V^2  
ancillary risk 附属风险 qu{&xjTH8  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;iL#7NG-R  
annual accounting date 年结日期 =GMkR+<)  
annual allowance 每年免税额；年积金；年度津贴；年津 8'io$6d=  
annual balance 年度余额 TKmf+ZT*r  
annual disposable income 每年可动用收入 <R=Zs[9M1  
annual estimates 周年预算 BpPy&  
annual fee 年费 )1`0PJoHE  
annual general meeting 周年大会 j'"J%e]  
annual growth rate 年增率；每年增长率 >!1-lfa8
 
annual long-term supplement 长期个案每年补助金 vV-`jsq20H  
annual pensionable emolument 可供计算退休金的年薪 w+u3*/Zf  
annual report 年报 ; )@~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p6!x=cW  
annual return 周年报表；周年申报表；每年报税表格 Y&Z.2>b
 
Annual Return Rules 《周年报表规则》 /"Uqa,{  
annual review of consumer prices 每年消费物价回顾 kJT )r6  
annual roll-forward basis 逐年延展方式 ~U&AI1t+J  
annual salary 年薪 ?J~_R1Z  
annual statement 年度报表；年度决算表 $5%SNzzl  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;+
hH  
annuitant 年金受益人 e8?jmN`2  
annuity 年金 H8}oIA"b  
annuity contract 年金合约 @Qt{jI!  
annuity on human life 人寿年金 ')<hON44EX  
antecedent debt 先前的债项 _ *Pf  
ante-dated cheque 倒填日期支票 -k "/X8  
anticipated expenditure 预期开支 5MJS ~(  
anticipated net profit 预期纯利 <$Yd0hxjU  
anticipated revenue 预期收入 R`E~ZWC4V  
anti-inflation measure 反通货膨胀措施 59;KQ  
anti-inflationary stance 反通货膨胀立场 T%*D~=fQ'  
apparent deficit 表面赤字 ":QZy8f9%  
apparent financial solvency 表面偿债能力 TJXT-\Vk  
apparent partner 表面合伙人 PtiOz :zV  
application for personal assessment 个人入息课税申请书 t&e{_|i#+  
application of fund 资金应用 Fd9[pU  
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 ?)d~cJ  
appointed actuary 委任精算师 <*cikXS  
appointed auditor 委任核数师；委任审计师 RPL:-  
appointed trustee 委任的受托人 m#\dSl }  
appointer 委任人 Wt~BU.  
apportioned pro rata 按比例分摊 f x+/C8GK  
apportionment 分配；分摊 iSs:oH3l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U9MxI%tb  
apportionment formula 分摊方程式 YNsJZnGr8#  
apportionment of estate duty 遗产税的分摊 j3E7zRm] \  
appraisal 估价；评估 4ID5q~  
appreciable growth 可观增长 _u QOHwn  
appreciable impact 显着影响 WX3-\Y5E  
appreciable increase 可观增长 tf`^v6m%]  
appreciation 增值；升值 28d'7El$  
appreciation against other currencies 相对其他货币升值 OYn}5RN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !'*-$e  
appreciation tax 增值税 Q*ft7$l&  
appropriation 拨款；拨用；拨付 =U?dbSf1*  
appropriation account 拨款帐目 WCixKYq  
Appropriation Bill 拨款法案 s|r3Gv|G  
appropriation-in-aid system 补助拨款办法 PALc;"]O  
approved assets 核准资产 >}6%#CAf  
approved basket stock 认可一篮子证券 4 "'~NvO  
approved budget 核准预算 a<bwzX|.  
approved charitable donation 认可慈善捐款 gp.^~p]x  
approved charitable institution 认可慈善机构 \(2sW^fY  
approved currency 核准货币；认可货币 Q>Yjy!.<^  
approved estimates 核准预算 p H2Sbs:Tk  
approved estimates of expenditure 核准开支预算 ^Xh^xL2cn  
approved overseas insurer 核准海外保险人 H$U cF1k<  
approved overseas trust company 核准海外信托公司 </*6wpN  
approved pooled investment fund 核准汇集投资基金 F0@gSurg)  
approved provident fund scheme 认可公积金计划 &gx%b*;`L0  
approved provision 核准拨款 Qq|57X)P*  
approved redeemable share 核准可赎回股份 Lt>IX")  
approved regional stock 认可地区性证券 [MY|T<q  
approved retirement scheme 认可退休金计划 A6(/;+n  
approved subordinated loan 核准附属贷款 %._.~V  
arbitrage 套戥；套汇；套利 QhJiB%M
 
arbitrageur 套戥者；套汇者 Z/+#pWBI!  
arbitrary amount 临时款项 C e$w8z  
arrangement 措施；安排；协定 Ta\tYZj$  
arrears 欠款 z-)O9PV  
arrears of pay 欠付薪酬 s!$7(Q86R  
arrears of revenue 逾期未收税款；逾期未收的帐项 #S"nF@   
articles of association 组织章程；组织细则；组织章程细则 7zG_(83)K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {3aua:q  
ascertainment of profit 确定利润 eehb1L2(b  
"Asia Clear" “亚洲结算系统”