[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 3EM=6\#q  
allotment notice 股份配售通知；配股通知 c4T8eTKU  
allotment of shares 股份分配 K#O8P+n5[  
allowable 可获宽免；免税的 @0XqUcV  
allowable business loss 可扣除的营业亏损 xz@/^Cj  
allowable expenses 可扣税的支出 |"7^9(  
allowance 免税额；津贴；备抵；准备金 q- U/JC  
allowance for debts 债项的免税额 '+!@c&d#%o  
allowance for depreciation by wear and tear 耗损折旧免税额 >bKN$,Qen  
allowance for funeral expenses 殡殓费的免税额 (sngq{*%%z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?5%0zMC  
allowance for repairs and outgoings 修葺及支出方面的免税额 Rf&~7h'+  
allowance to debtor 给债务人的津贴 $ LS$:%i4  
alteration of capital 资本更改 :3 ,aR \  
alternate trustee 候补受托人 -I#]#i@gX  
amalgamation 合并 ;NyX9&@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {V> >a  
ambit of charges 征税范围；收费范围 *?k~n9n5U  
amended valuation 经修订的估值 Lyx \s;  
American Commodities Exchange 美国商品交易所 mP1EWh|  
American Express Bank Limited 美国运通银行   CB<i  
American Stock Exchange 美国证券交易所 -Qs4s  
amortization 摊销 1NP(3yt%  
amount due from banks 存放银行同业的款项 Ha U6`IP  
amount due from banks abroad 存放海外银行同业的款项 a<Ru)Q?=  
amount due from holding companies 控股公司欠款 E1atXx  
amount due from local banks 存放本港银行同业的款项 \'rh7!v-u  
amount due to banks 银行同业的存款 $"+ahS<?tC  
amount due to banks abroad 海外银行同业的存款 '(JSU  
amount due to holding companies 控股公司存款 \]uo^@$bm  
amount due to local banks 本港银行同业的存款 C?UV3  
amount due to outport banks 外埠银行同业的存款 mN_KAln  
amount for note issue 发行纸币的款额 [
V\0P,l  
amount of bond 担保契据的款额 ?m)3n0Uh  
amount of consideration 代价款额 i +I%]  
amount of contribution 供款数额 DPrFBy  
amount of indebtedness 负债款额 qusX]Tstz  
amount of principal of the loan 贷款本金额 B( ]=I@L=W  
amount of rates chargeable 应征差饷数额 -y8?"WB(b  
amount of share capital 股本额 REyk,s2"6  
amount of sums assured 承保款额 +Om(&\c(6  
amount of variation 变动幅度 '.n0[2>  
amount of vote 拨款数额 _uvRC+~R  
amount payable 应付款额 s!\ :%N  
amount receivable 应收款额 *c\:ogd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;C1 ]gJZ,  
analysis 分析 }Q7~tu  
ancillary risk 附属风险 we<m%pf  
annual account 周年帐目；周年帐目报表；年度决算；年结 ";jj`  
annual accounting date 年结日期 >680}\S  
annual allowance 每年免税额；年积金；年度津贴；年津 hOI|#(
-  
annual balance 年度余额 _N4G[jQLJ  
annual disposable income 每年可动用收入 k<mfBNvuo  
annual estimates 周年预算 F`l r5  
annual fee 年费  J#tGQO  
annual general meeting 周年大会 (T1)7%Xs  
annual growth rate 年增率；每年增长率 _m;#+`E  
annual long-term supplement 长期个案每年补助金 9{gY|2R_  
annual pensionable emolument 可供计算退休金的年薪 pw^$WK  
annual report 年报 ;~&F}!pQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lyBae?%&  
annual return 周年报表；周年申报表；每年报税表格 Z J:h]  
Annual Return Rules 《周年报表规则》 W'Wr8~{h  
annual review of consumer prices 每年消费物价回顾 HPGMR4=ANS  
annual roll-forward basis 逐年延展方式 `QH-VR\_  
annual salary 年薪 nf,R+oX  
annual statement 年度报表；年度决算表 A}(&At%n4  
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 &E0d{2  
annuitant 年金受益人 3},0b8};  
annuity 年金 
z(s
fX}%  
annuity contract 年金合约 Tw:j}ERq  
annuity on human life 人寿年金 efj[7K.h  
antecedent debt 先前的债项 I]H rtI  
ante-dated cheque 倒填日期支票 K{eq'F5M  
anticipated expenditure 预期开支 ),#%jc 2_^  
anticipated net profit 预期纯利 2s(c#$JVS  
anticipated revenue 预期收入 0w'%10"&U+  
anti-inflation measure 反通货膨胀措施 U)Cv_qe  
anti-inflationary stance 反通货膨胀立场 0PiD<*EA  
apparent deficit 表面赤字 1#KE4 (  
apparent financial solvency 表面偿债能力 4Wz@^7|V5  
apparent partner 表面合伙人 jQ &$5&o  
application for personal assessment 个人入息课税申请书 `)sC".b7  
application of fund 资金应用 OhC%5=a7
 
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 tI2V)i!  
appointed actuary 委任精算师 I9xQ1WJc`  
appointed auditor 委任核数师；委任审计师 B d#D*
"gx  
appointed trustee 委任的受托人 vrr&Ve  
appointer 委任人 #bxUI{*J  
apportioned pro rata 按比例分摊 1S ddZ5  
apportionment 分配；分摊 PuKT0*_ 7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,>

H(l$n  
apportionment formula 分摊方程式 LxWnPi ^  
apportionment of estate duty 遗产税的分摊 ~Z74e>V%  
appraisal 估价；评估 %,H uG-L  
appreciable growth 可观增长 >HvgU_  
appreciable impact 显着影响 J2rw4L  
appreciable increase 可观增长 H/qv%!/o  
appreciation 增值；升值 U?vG?{A  
appreciation against other currencies 相对其他货币升值 ~s#vP<QHa  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u4 # #*m  
appreciation tax 增值税 6Fp}U  
appropriation 拨款；拨用；拨付 QWqEe|}6  
appropriation account 拨款帐目 <g/Z(<{wor  
Appropriation Bill 拨款法案 gXrPZ|iS  
appropriation-in-aid system 补助拨款办法 `zD]*i(  
approved assets 核准资产 P?- #d\qi  
approved basket stock 认可一篮子证券 vuL;P"F4&  
approved budget 核准预算 &NvvaqJ  
approved charitable donation 认可慈善捐款 l~|x*JTq  
approved charitable institution 认可慈善机构 *V@>E2@  
approved currency 核准货币；认可货币 uc>u=kEue  
approved estimates 核准预算 ${(c`X  
approved estimates of expenditure 核准开支预算 x
vx5@lx  
approved overseas insurer 核准海外保险人 1y \-Iz
^  
approved overseas trust company 核准海外信托公司 '@~\(SH  
approved pooled investment fund 核准汇集投资基金 ]yc&ffe%  
approved provident fund scheme 认可公积金计划 ,;RAPT4  
approved provision 核准拨款 HF(pC7/a:  
approved redeemable share 核准可赎回股份 %}T' 3  
approved regional stock 认可地区性证券 2n/cqK  
approved retirement scheme 认可退休金计划 BU3VXnqT[  
approved subordinated loan 核准附属贷款 :Z
(w,  
arbitrage 套戥；套汇；套利 /z'fFl^6O  
arbitrageur 套戥者；套汇者 BKd03s=  
arbitrary amount 临时款项 [SnnOqWw  
arrangement 措施；安排；协定 KwEyMR!  
arrears 欠款 lCyBdY9n  
arrears of pay 欠付薪酬 33O O
%rWi  
arrears of revenue 逾期未收税款；逾期未收的帐项 ssf.ef$   
articles of association 组织章程；组织细则；组织章程细则 Bo)N<S_=^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <=1nr@L  
ascertainment of profit 确定利润 tc.`P]R   
"Asia Clear" “亚洲结算系统”