[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 }+JLn%H)  
allotment notice 股份配售通知；配股通知 w<mqe0  
allotment of shares 股份分配 %Y 2G  
allowable 可获宽免；免税的 D9G0k[D,  
allowable business loss 可扣除的营业亏损 n531rkK-   
allowable expenses 可扣税的支出 (ic@
3:xR  
allowance 免税额；津贴；备抵；准备金 5E.vje{U
;  
allowance for debts 债项的免税额 6,zDBax  
allowance for depreciation by wear and tear 耗损折旧免税额 ,L~snR'w  
allowance for funeral expenses 殡殓费的免税额 _;VYFs  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Uk|9@Auav  
allowance for repairs and outgoings 修葺及支出方面的免税额 }M="oN~w  
allowance to debtor 给债务人的津贴 G "c/a8  
alteration of capital 资本更改 ME,duY/>Q  
alternate trustee 候补受托人 {~"Em'}J  
amalgamation 合并 iI} nW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $4:~*IQ  
ambit of charges 征税范围；收费范围
X;5S  
amended valuation 经修订的估值 cY^Y!.,  
American Commodities Exchange 美国商品交易所 @@; 1%z  
American Express Bank Limited 美国运通银行 eoJFh  
American Stock Exchange 美国证券交易所 fW[_+r]  
amortization 摊销 z(r"JNO@  
amount due from banks 存放银行同业的款项 :
g/{(#E@Z  
amount due from banks abroad 存放海外银行同业的款项 E8 \\X  
amount due from holding companies 控股公司欠款 #W.bZ]&WA  
amount due from local banks 存放本港银行同业的款项 78gob&p?  
amount due to banks 银行同业的存款 -/1

d&  
amount due to banks abroad 海外银行同业的存款 hPS/CgLq  
amount due to holding companies 控股公司存款 `}ZL'\G  
amount due to local banks 本港银行同业的存款 83X/"2-K  
amount due to outport banks 外埠银行同业的存款 U<|B7t4M  
amount for note issue 发行纸币的款额 : qr}M  
amount of bond 担保契据的款额 J (=4  
amount of consideration 代价款额 3k`NNA  
amount of contribution 供款数额 })q]gMj  
amount of indebtedness 负债款额 EyzY2>"^  
amount of principal of the loan 贷款本金额 nWd:>Ur  
amount of rates chargeable 应征差饷数额 PaA6Z":  
amount of share capital 股本额 ,Qga|n8C  
amount of sums assured 承保款额 E=3#TBd  
amount of variation 变动幅度 @i\7k(9:A  
amount of vote 拨款数额 x={kjym L  
amount payable 应付款额 5NFq7&rJ6  
amount receivable 应收款额 _%XbxP6rH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zCyR<as7  
analysis 分析 #dL5x{gV=  
ancillary risk 附属风险 K T%i,T  
annual account 周年帐目；周年帐目报表；年度决算；年结 D~XU`;~u  
annual accounting date 年结日期 `AB~YX%(  
annual allowance 每年免税额；年积金；年度津贴；年津 O#A8t<f|M  
annual balance 年度余额 E`U&Z  
annual disposable income 每年可动用收入 6 bYC   
annual estimates 周年预算 p ^ }L  
annual fee 年费 @<0h"i x  
annual general meeting 周年大会 ik8|9m4/  
annual growth rate 年增率；每年增长率 Ug%
<
b  
annual long-term supplement 长期个案每年补助金 Au~+Zz|mQ  
annual pensionable emolument 可供计算退休金的年薪 +0
pgq (  
annual report 年报 6oPUYn-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jo]m12ps  
annual return 周年报表；周年申报表；每年报税表格 <aD'$(N5  
Annual Return Rules 《周年报表规则》 z&\Il#'\m+  
annual review of consumer prices 每年消费物价回顾 nYo &x'  
annual roll-forward basis 逐年延展方式 R994R@gz  
annual salary 年薪 `8
.1&fBr  
annual statement 年度报表；年度决算表 v/QEu^C  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 v#{G8'+%  
annuitant 年金受益人 = E##},N"  
annuity 年金 gNG0k$nP  
annuity contract 年金合约 Cmp{FN"o  
annuity on human life 人寿年金 \H},ouU  
antecedent debt 先前的债项 W9:fKP  
ante-dated cheque 倒填日期支票 $1:}(nO,  
anticipated expenditure 预期开支 OaX HJ^k  
anticipated net profit 预期纯利 #JHy[!4  
anticipated revenue 预期收入 <>ZBW9  
anti-inflation measure 反通货膨胀措施 v  )wY  
anti-inflationary stance 反通货膨胀立场 "it`X B.  
apparent deficit 表面赤字 ^p{A!I!  
apparent financial solvency 表面偿债能力 s|fCR  
apparent partner 表面合伙人 ]Om'naD  
application for personal assessment 个人入息课税申请书 y
aCd4KP  
application of fund 资金应用 #RCZA4>  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 hpd(d$j  
appointed actuary 委任精算师 =*@MQ  
appointed auditor 委任核数师；委任审计师 b|\{ !N]  
appointed trustee 委任的受托人 t?pIE cl  
appointer 委任人 we6+2  
apportioned pro rata 按比例分摊 ?GaI6?lbn  
apportionment 分配；分摊 KqT#zj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  hg<"Yg=  
apportionment formula 分摊方程式 :mCw.Jz<
h  
apportionment of estate duty 遗产税的分摊 5?#OR!N  
appraisal 估价；评估 G.A=hGw  
appreciable growth 可观增长 #`fi2K&]j  
appreciable impact 显着影响 a>;3 j  
appreciable increase 可观增长 Fjb4BdZP  
appreciation 增值；升值 pe`TH::p  
appreciation against other currencies 相对其他货币升值 ?0 KiR?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FF~on06!   
appreciation tax 增值税 y\r^\ S9%  
appropriation 拨款；拨用；拨付 ,)B~ci
c'u  
appropriation account 拨款帐目 Huc3|~9  
Appropriation Bill 拨款法案 ^VM"!O;h{  
appropriation-in-aid system 补助拨款办法 >x|A7iWn{,  
approved assets 核准资产 %8
rr*l5  
approved basket stock 认可一篮子证券 e>ZbZy?  
approved budget 核准预算 *o:BoP=S  
approved charitable donation 认可慈善捐款 +R{A'Yl[(  
approved charitable institution 认可慈善机构 Q{ |+3!!'  
approved currency 核准货币；认可货币 CWobvR)e  
approved estimates 核准预算 8.q13t!D  
approved estimates of expenditure 核准开支预算 {Oc?C:aI=  
approved overseas insurer 核准海外保险人 46
Y7HTwE  
approved overseas trust company 核准海外信托公司 ue^?/{OuT  
approved pooled investment fund 核准汇集投资基金 F1{?]>G  
approved provident fund scheme 认可公积金计划 X-*KQ+?  
approved provision 核准拨款 BJ:E,P`_  
approved redeemable share 核准可赎回股份 HlOAo:8'  
approved regional stock 认可地区性证券 gavQb3EP  
approved retirement scheme 认可退休金计划 ;:8jxkx6%  
approved subordinated loan 核准附属贷款 ".*a)  
arbitrage 套戥；套汇；套利 ^6N3nkyZ  
arbitrageur 套戥者；套汇者 ^-csi  
arbitrary amount 临时款项 }5fI*v  
arrangement 措施；安排；协定 N>F2 c)rm  
arrears 欠款 h^[ppc{Z  
arrears of pay 欠付薪酬 wt_?B_n
R  
arrears of revenue 逾期未收税款；逾期未收的帐项 "R\\\I7u  
articles of association 组织章程；组织细则；组织章程细则 ^=-*
L 3f  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^G7n#  
ascertainment of profit 确定利润 ino7!T`  
"Asia Clear" “亚洲结算系统”