[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 XXhN;-p  
allotment notice 股份配售通知；配股通知 #AB5}rPEI  
allotment of shares 股份分配 5y 5Dn!`  
allowable 可获宽免；免税的 Ef?hkq7X<  
allowable business loss 可扣除的营业亏损 2IE\O8b  
allowable expenses 可扣税的支出 n
T}Wx/ aT  
allowance 免税额；津贴；备抵；准备金 me{u~9&  
allowance for debts 债项的免税额 $2}#):`  
allowance for depreciation by wear and tear 耗损折旧免税额 ^e <E/j{~  
allowance for funeral expenses 殡殓费的免税额 [FrLxU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8Z_ 4%vUBg  
allowance for repairs and outgoings 修葺及支出方面的免税额 I#M>b:"te  
allowance to debtor 给债务人的津贴 {:("oK6w  
alteration of capital 资本更改 ;3wO1'=  
alternate trustee 候补受托人 zRD-[Z/-  
amalgamation 合并 q^sZP\i,*;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OA=~i/n~  
ambit of charges 征税范围；收费范围 ,OubK
cNg  
amended valuation 经修订的估值 +0z7}u\x  
American Commodities Exchange 美国商品交易所 d"miPR  
American Express Bank Limited 美国运通银行 G`kz 0Vk  
American Stock Exchange 美国证券交易所 __Ksn^I  
amortization 摊销 knYp"<qj  
amount due from banks 存放银行同业的款项 }zf!mlk  
amount due from banks abroad 存放海外银行同业的款项  U-4F  
amount due from holding companies 控股公司欠款 OqDP{X:  
amount due from local banks 存放本港银行同业的款项 |%F,n2  
amount due to banks 银行同业的存款 E/a2b(,Tg  
amount due to banks abroad 海外银行同业的存款 e2NK7  
amount due to holding companies 控股公司存款  >(ip-R  
amount due to local banks 本港银行同业的存款 _fu <`|kc  
amount due to outport banks 外埠银行同业的存款 /z4c>)fV  
amount for note issue 发行纸币的款额 pvsa?z;rP  
amount of bond 担保契据的款额 K)mQcB-"?  
amount of consideration 代价款额 Ikf[K%NKn  
amount of contribution 供款数额 %+Ze$c}X  
amount of indebtedness 负债款额 5|*`} ;/y  
amount of principal of the loan 贷款本金额 isd-b]@:Lc  
amount of rates chargeable 应征差饷数额 t1o 6;rK  
amount of share capital 股本额 AQ@)'  
amount of sums assured 承保款额 vg[
3\!8z[  
amount of variation 变动幅度 {9}CU ~R  
amount of vote 拨款数额 <>9!oOa  
amount payable 应付款额 T9w=k)  
amount receivable 应收款额 S<Gm*$[7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6Q

 [  
analysis 分析 ]q{_i  
ancillary risk 附属风险 ?..BA&zRk  
annual account 周年帐目；周年帐目报表；年度决算；年结 QwWd"Of  
annual accounting date 年结日期 iaEQF]*cC  
annual allowance 每年免税额；年积金；年度津贴；年津 f+uyO7  
annual balance 年度余额 r>peKo[X(  
annual disposable income 每年可动用收入 (~zu4^9w  
annual estimates 周年预算 0jlM~H  
annual fee 年费 8I
/3T  
annual general meeting 周年大会 o4WQA"VxM  
annual growth rate 年增率；每年增长率 5X)M)"rq;V  
annual long-term supplement 长期个案每年补助金 0t^FM<7G  
annual pensionable emolument 可供计算退休金的年薪 5kTs7zJ^  
annual report 年报 ,7Hyrx`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JOY&YA$U  
annual return 周年报表；周年申报表；每年报税表格 G@ `F{l  
Annual Return Rules 《周年报表规则》 ga%\n!S  
annual review of consumer prices 每年消费物价回顾 7GsKD=bl]  
annual roll-forward basis 逐年延展方式 Ge-Bk)6  
annual salary 年薪 G]f |
?  
annual statement 年度报表；年度决算表 "nu]3zcd  
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 ;un@ E:  
annuitant 年金受益人 3;BI wb_  
annuity 年金 =b:XL#VA  
annuity contract 年金合约 {sC Ni  
annuity on human life 人寿年金 s<F*kLib  
antecedent debt 先前的债项 gPMfn:a-8  
ante-dated cheque 倒填日期支票 F/5G~17  
anticipated expenditure 预期开支 
\(j*K6#  
anticipated net profit 预期纯利 $YEm(:v$  
anticipated revenue 预期收入 w/nohZF6H  
anti-inflation measure 反通货膨胀措施 0<\|D^m=&h  
anti-inflationary stance 反通货膨胀立场 3Vc}Q'&Y  
apparent deficit 表面赤字 0d_)C>gcF  
apparent financial solvency 表面偿债能力 5N|LT8P}Z  
apparent partner 表面合伙人 <N=k&\  
application for personal assessment 个人入息课税申请书 ewk7:zS/?  
application of fund 资金应用 Ldz]FB|  
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 SKH}!Id}n  
appointed actuary 委任精算师 fYk>LW  
appointed auditor 委任核数师；委任审计师 hYkkr&  
appointed trustee 委任的受托人 JFm@j
c  
appointer 委任人 ?/3wO/
7[  
apportioned pro rata 按比例分摊 uH9Vj<E$K  
apportionment 分配；分摊 iX+8!>Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x'`{#bKD  
apportionment formula 分摊方程式 gA(npsUHI  
apportionment of estate duty 遗产税的分摊 `;6M|5G  
appraisal 估价；评估 Z?'CS|ud  
appreciable growth 可观增长 fAULuF  
appreciable impact 显着影响 O0#[hY,  
appreciable increase 可观增长 bu _ @>`S  
appreciation 增值；升值 M[mYG _{J  
appreciation against other currencies 相对其他货币升值 ]H n:c'aT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5eori8gr7  
appreciation tax 增值税 y 9]d{:9  
appropriation 拨款；拨用；拨付 -pYmM d,  
appropriation account 拨款帐目 :.*Q@X}-I  
Appropriation Bill 拨款法案 AfTm#-R  
appropriation-in-aid system 补助拨款办法 D j 9aTO  
approved assets 核准资产 
_'!?fA  
approved basket stock 认可一篮子证券 8IlUbj  
approved budget 核准预算 gLv+L]BnhH  
approved charitable donation 认可慈善捐款 SF:98#pg  
approved charitable institution 认可慈善机构 $k\bP9  
approved currency 核准货币；认可货币 HqWWWCWal  
approved estimates 核准预算 <\^o
  
approved estimates of expenditure 核准开支预算 VxN#\Di&  
approved overseas insurer 核准海外保险人 iP(MDVg  
approved overseas trust company 核准海外信托公司 L}*o8l`  
approved pooled investment fund 核准汇集投资基金 b\}a   
approved provident fund scheme 认可公积金计划 V|'@D#\  
approved provision 核准拨款 C|&tdh :g  
approved redeemable share 核准可赎回股份 y$R8J:5f  
approved regional stock 认可地区性证券 MeBTc&S<  
approved retirement scheme 认可退休金计划 ]vQa~}  
approved subordinated loan 核准附属贷款 uQW)pD{_  
arbitrage 套戥；套汇；套利 e#;43=/Ia  
arbitrageur 套戥者；套汇者 K]m#~J3d>  
arbitrary amount 临时款项 mw
5>[  
arrangement 措施；安排；协定 w PR Ns9^  
arrears 欠款 fxcE1=a  
arrears of pay 欠付薪酬 X <xM '  
arrears of revenue 逾期未收税款；逾期未收的帐项 'bl9fO4v  
articles of association 组织章程；组织细则；组织章程细则 ;I*t5{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 uBww  
ascertainment of profit 确定利润 H>/,Re  
"Asia Clear" “亚洲结算系统”