[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 '?{0z!!  
allotment notice 股份配售通知；配股通知 }.fL$,7a  
allotment of shares 股份分配 _l#3]#  
allowable 可获宽免；免税的 |`_ <@b  
allowable business loss 可扣除的营业亏损 $ kxu;I
 
allowable expenses 可扣税的支出 Ud>` @2  
allowance 免税额；津贴；备抵；准备金 /e.FY9  
allowance for debts 债项的免税额 o5N]((9  
allowance for depreciation by wear and tear 耗损折旧免税额 &Q'\
WA'  
allowance for funeral expenses 殡殓费的免税额 51o@b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vQ:x%=]  
allowance for repairs and outgoings 修葺及支出方面的免税额 eZ!yPdgy|  
allowance to debtor 给债务人的津贴 2UU2Vm_6  
alteration of capital 资本更改 l9_m>X~  
alternate trustee 候补受托人 I6K7!+;2  
amalgamation 合并 #2Ac  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #'J~Xk   
ambit of charges 征税范围；收费范围 u{g]gA8s  
amended valuation 经修订的估值 -]Q3/"Q  
American Commodities Exchange 美国商品交易所 X!U]`Qh  
American Express Bank Limited 美国运通银行 %:" RzHN  
American Stock Exchange 美国证券交易所 'fS?xDs-v  
amortization 摊销 4]"a;(  
amount due from banks 存放银行同业的款项 i'Y-V]->  
amount due from banks abroad 存放海外银行同业的款项 t*o7,  
amount due from holding companies 控股公司欠款 _n< LVdE  
amount due from local banks 存放本港银行同业的款项 ?@_v,,|  
amount due to banks 银行同业的存款 !?BW_vY  
amount due to banks abroad 海外银行同业的存款 tegOT]|  
amount due to holding companies 控股公司存款 =RQ )$ %  
amount due to local banks 本港银行同业的存款 aN>U. SB  
amount due to outport banks 外埠银行同业的存款 :0nK`$'  
amount for note issue 发行纸币的款额 /t$rX3A  
amount of bond 担保契据的款额 2#'rk'X,K  
amount of consideration 代价款额 |*%/ovg+  
amount of contribution 供款数额  &|/
vM.  
amount of indebtedness 负债款额 ~@%(RMJm&  
amount of principal of the loan 贷款本金额 M]J[6EW  
amount of rates chargeable 应征差饷数额 ?O!]8k`1$  
amount of share capital 股本额 !$D&6M|C8l  
amount of sums assured 承保款额 Xf6fH O  
amount of variation 变动幅度 {GUb'J  
amount of vote 拨款数额 ktN%!Mh\  
amount payable 应付款额 "=9-i-K9B  
amount receivable 应收款额 `f%&<,i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fG<Dhz@  
analysis 分析 +VwV5iy[`  
ancillary risk 附属风险 ';_1rh   
annual account 周年帐目；周年帐目报表；年度决算；年结 et@">D%;]  
annual accounting date 年结日期 k - FB  
annual allowance 每年免税额；年积金；年度津贴；年津 E yd$f cRK  
annual balance 年度余额 /d[Mss  
annual disposable income 每年可动用收入 6@&fvf  
annual estimates 周年预算 |B 9t-  
annual fee 年费 JK[T]|G  
annual general meeting 周年大会 m[8IEKo  
annual growth rate 年增率；每年增长率 {!lNL[x  
annual long-term supplement 长期个案每年补助金 hl`u"?rg  
annual pensionable emolument 可供计算退休金的年薪 t5%T
S:u  
annual report 年报 xf'LR[M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B i'd5B5  
annual return 周年报表；周年申报表；每年报税表格 w_\nB}_  
Annual Return Rules 《周年报表规则》 I[@ts!YD  
annual review of consumer prices 每年消费物价回顾 :*=Ns[Y  
annual roll-forward basis 逐年延展方式 WmNA5;<Q  
annual salary 年薪 8IeI0f" l)  
annual statement 年度报表；年度决算表 >xZ5ac I  
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 D2{L=  
annuitant 年金受益人 nQ|GqU\oA  
annuity 年金 N5yJ'i~,M  
annuity contract 年金合约 *E.LP1xP  
annuity on human life 人寿年金 B4@fY

 
antecedent debt 先前的债项 \]t]#D>0  
ante-dated cheque 倒填日期支票  %W(^ 6p!  
anticipated expenditure 预期开支 >8%M*-=p  
anticipated net profit 预期纯利 B`#*o<eb  
anticipated revenue 预期收入 C(}^fJ6r  
anti-inflation measure 反通货膨胀措施 ~)_K"h.DY  
anti-inflationary stance 反通货膨胀立场 [8.-(-/;  
apparent deficit 表面赤字 V- /YNRV  
apparent financial solvency 表面偿债能力 *u}'}jC1X  
apparent partner 表面合伙人 sp^Wo7&g  
application for personal assessment 个人入息课税申请书 -U7,k\g  
application of fund 资金应用 0Yp>+:#  
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)\2U{  
appointed actuary 委任精算师 hzv3F9.x  
appointed auditor 委任核数师；委任审计师 GKCM|Y  
appointed trustee 委任的受托人 w;~>k%}j  
appointer 委任人 vf[&7n  
apportioned pro rata 按比例分摊 eIsT!V"7  
apportionment 分配；分摊 P :qz2Hw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c+~LpSQ  
apportionment formula 分摊方程式 ewpig4  
apportionment of estate duty 遗产税的分摊 )J&|\m(e  
appraisal 估价；评估 7 I@";d8~  
appreciable growth 可观增长 !W~QT}  
appreciable impact 显着影响 0t+])>  
appreciable increase 可观增长 q~j)W$k  
appreciation 增值；升值 i@XB&;*c\  
appreciation against other currencies 相对其他货币升值 5?w.rcN[j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0Q`&inwh  
appreciation tax 增值税 Xo\S9,s{  
appropriation 拨款；拨用；拨付 fCg@FHS&^  
appropriation account 拨款帐目 3-iD.IAUm@  
Appropriation Bill 拨款法案 Od-Ax+Hp  
appropriation-in-aid system 补助拨款办法 YtpRy% R  
approved assets 核准资产 8TW5(f
l  
approved basket stock 认可一篮子证券 Cs#w72N  
approved budget 核准预算 *!w25t  
approved charitable donation 认可慈善捐款 @`S.@^%7fO  
approved charitable institution 认可慈善机构 hXc}r6<B  
approved currency 核准货币；认可货币 O>%$q8x@i  
approved estimates 核准预算 0yaMe@&,  
approved estimates of expenditure 核准开支预算 s%O Y<B@V2  
approved overseas insurer 核准海外保险人 eVx~n(m!}  
approved overseas trust company 核准海外信托公司 N}DL(-SQ3  
approved pooled investment fund 核准汇集投资基金 z+ ZG1\  
approved provident fund scheme 认可公积金计划 t3a#%'Dv  
approved provision 核准拨款 hl<y4y&|  
approved redeemable share 核准可赎回股份 WFe m#hq  
approved regional stock 认可地区性证券 t!:)L+$3  
approved retirement scheme 认可退休金计划 TM-Fu([LMV  
approved subordinated loan 核准附属贷款 lm*g Gy1i  
arbitrage 套戥；套汇；套利 (0R2T"/  
arbitrageur 套戥者；套汇者 +(&|uq^  
arbitrary amount 临时款项 Zw#<E =\  
arrangement 措施；安排；协定 7h`^N5H.q  
arrears 欠款 r**f
,PDZ  
arrears of pay 欠付薪酬 X$^JAZ09  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^Q\XGl  
articles of association 组织章程；组织细则；组织章程细则 xNIGO/uI~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R5ZIC4p  
ascertainment of profit 确定利润 #)]E8=}  
"Asia Clear" “亚洲结算系统”