[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 )WaX2uDA?  
allotment notice 股份配售通知；配股通知 p^p'/$<6_  
allotment of shares 股份分配 mw:3q6  
allowable 可获宽免；免税的 QV`X?m  
allowable business loss 可扣除的营业亏损 K{, W_^  
allowable expenses 可扣税的支出 JOA%Y;`<#  
allowance 免税额；津贴；备抵；准备金 \%w7D6dEZ  
allowance for debts 债项的免税额 j'G"ZPw1  
allowance for depreciation by wear and tear 耗损折旧免税额 !JT<(I2  
allowance for funeral expenses 殡殓费的免税额 on ]\J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B=Xnv*e  
allowance for repairs and outgoings 修葺及支出方面的免税额 /IGrp
.}  
allowance to debtor 给债务人的津贴 RA*_&Ll&!C  
alteration of capital 资本更改 ?whRlh  
alternate trustee 候补受托人 d[~au= b  
amalgamation 合并 o%kSR ]V|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &>d:ewM\  
ambit of charges 征税范围；收费范围 @qg0u#k5  
amended valuation 经修订的估值 d/0/$Bz}P  
American Commodities Exchange 美国商品交易所 ^%~Et>C  
American Express Bank Limited 美国运通银行 FiV^n6-F`  
American Stock Exchange 美国证券交易所 \_iH4< #>  
amortization 摊销 Ig40#pA  
amount due from banks 存放银行同业的款项 yrxx+z|wR  
amount due from banks abroad 存放海外银行同业的款项 1G e)p4  
amount due from holding companies 控股公司欠款 o'x_g^ Y  
amount due from local banks 存放本港银行同业的款项 r?Ev.m  
amount due to banks 银行同业的存款 ')C_An>X6  
amount due to banks abroad 海外银行同业的存款 ~G|{qVO7A  
amount due to holding companies 控股公司存款 w]]x[D]L  
amount due to local banks 本港银行同业的存款 &(z8GYBr  
amount due to outport banks 外埠银行同业的存款 hq|jC  
amount for note issue 发行纸币的款额 u
;l6sdo  
amount of bond 担保契据的款额 GI'&g@?u  
amount of consideration 代价款额 \K4CbZ,.  
amount of contribution 供款数额 kVB}r.NHP  
amount of indebtedness 负债款额 MkluK=$  
amount of principal of the loan 贷款本金额 Ep v3/`I  
amount of rates chargeable 应征差饷数额 oKMg7 3*  
amount of share capital 股本额 b&|YQW}~  
amount of sums assured 承保款额 ey9fbS ^I  
amount of variation 变动幅度 tZJ 9}\r  
amount of vote 拨款数额 `#IT24!  
amount payable 应付款额 0X S' v,|  
amount receivable 应收款额 Og%zf1)aZM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3'gd'`Hn/  
analysis 分析 ];wohW%  
ancillary risk 附属风险 4n.i<K8K[  
annual account 周年帐目；周年帐目报表；年度决算；年结 9X^-)G>  
annual accounting date 年结日期 epY;1,;>  
annual allowance 每年免税额；年积金；年度津贴；年津 iz,q8}/(  
annual balance 年度余额 K{[Fa,]'  
annual disposable income 每年可动用收入 SqT"/e]b'  
annual estimates 周年预算 *{4{<O<4  
annual fee 年费 v#AO\zYKd  
annual general meeting 周年大会 wtg
O;w  
annual growth rate 年增率；每年增长率 Liz6ob  
annual long-term supplement 长期个案每年补助金 ogh2kh
t  
annual pensionable emolument 可供计算退休金的年薪 0,
i+  
annual report 年报 1<Ztk;$A
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 HWao3Lz  
annual return 周年报表；周年申报表；每年报税表格 ` A}{ I}xq  
Annual Return Rules 《周年报表规则》 ^Qb!k/$3y  
annual review of consumer prices 每年消费物价回顾 qz_TcU'  
annual roll-forward basis 逐年延展方式 Lu$:,^ C  
annual salary 年薪 v:;C|uE|  
annual statement 年度报表；年度决算表  !AD,  
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 @+Anv ~B.  
annuitant 年金受益人 ^ 8Nr%NJ  
annuity 年金 W} +6L|  
annuity contract 年金合约 IEKX'+t'  
annuity on human life 人寿年金 dT-O8  
antecedent debt 先前的债项 {10+(Vl  
ante-dated cheque 倒填日期支票 BDm H^`V  
anticipated expenditure 预期开支 K|' ]Hje\  
anticipated net profit 预期纯利 $EHn;~w T  
anticipated revenue 预期收入 l9Cy30O6  
anti-inflation measure 反通货膨胀措施
I>(z)"1  
anti-inflationary stance 反通货膨胀立场 b|pNc'u:Cn  
apparent deficit 表面赤字 
|Z)/  
apparent financial solvency 表面偿债能力 Y~\xWYR  
apparent partner 表面合伙人 uZ{xt6 f  
application for personal assessment 个人入息课税申请书 9~ .BH;ku  
application of fund 资金应用 KHC(MdZ  
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 Bf}0'MK8zQ  
appointed actuary 委任精算师 4xC6#:8  
appointed auditor 委任核数师；委任审计师 !7Q

.w/|=  
appointed trustee 委任的受托人 !c;p4B)  
appointer 委任人 PyJblW  
apportioned pro rata 按比例分摊 m`w6wz  
apportionment 分配；分摊 +GEKg~/4e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wh&Z *J  
apportionment formula 分摊方程式 m3ZOq B-  
apportionment of estate duty 遗产税的分摊 zCN;LpbEJY  
appraisal 估价；评估 ,wy:RVv@e  
appreciable growth 可观增长 NxRiE e#m  
appreciable impact 显着影响 !Kn+*'#  
appreciable increase 可观增长 Ts *'f  
appreciation 增值；升值 6v#sq  
appreciation against other currencies 相对其他货币升值 yOm6HA``hT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _J#Hq 'K  
appreciation tax 增值税 L
A(JA  
appropriation 拨款；拨用；拨付 JC-yiORVr  
appropriation account 拨款帐目 h!3Z%M  
Appropriation Bill 拨款法案 EG=>F1&M  
appropriation-in-aid system 补助拨款办法 SVeU7Q6-  
approved assets 核准资产 NW X%0PGZ  
approved basket stock 认可一篮子证券 Pg}G4L?H;J  
approved budget 核准预算 c8 fb)`,k  
approved charitable donation 认可慈善捐款 .jU0Hu{F4  
approved charitable institution 认可慈善机构 n_gB#L$  
approved currency 核准货币；认可货币 Z%d4V<fn  
approved estimates 核准预算 @k;3 $  
approved estimates of expenditure 核准开支预算 {:+^[rerj  
approved overseas insurer 核准海外保险人 0([jD25J!  
approved overseas trust company 核准海外信托公司 nm AXU!t'  
approved pooled investment fund 核准汇集投资基金 =I3U.^:  
approved provident fund scheme 认可公积金计划 u01^ABn  
approved provision 核准拨款 s_+XSH[=f  
approved redeemable share 核准可赎回股份 *m/u 3.\  
approved regional stock 认可地区性证券 _Xe< JJvq  
approved retirement scheme 认可退休金计划 3hjwwLKG$  
approved subordinated loan 核准附属贷款 ;0{*V5A  
arbitrage 套戥；套汇；套利 f4^_FK&  
arbitrageur 套戥者；套汇者 IKj1{nZvDc  
arbitrary amount 临时款项 l0o_C#"<S  
arrangement 措施；安排；协定 }z:=b8}  
arrears 欠款 M#,+p8  
arrears of pay 欠付薪酬 msJn;(Pn  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;f*xOdi*k  
articles of association 组织章程；组织细则；组织章程细则 |EA1+I.&x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $^GnY7$!>  
ascertainment of profit 确定利润 "a H]4DO  
"Asia Clear" “亚洲结算系统”