[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 m=:9+z  
allotment notice 股份配售通知；配股通知 P/eeC"  
allotment of shares 股份分配 zY{A'<\O  
allowable 可获宽免；免税的 zR:L!S  
allowable business loss 可扣除的营业亏损 ~TD0zAA&  
allowable expenses 可扣税的支出 S9y}  
allowance 免税额；津贴；备抵；准备金 gPI ?C76  
allowance for debts 债项的免税额 p8O2Z?\  
allowance for depreciation by wear and tear 耗损折旧免税额 \!ZTL1b8t  
allowance for funeral expenses 殡殓费的免税额 kVMg 1I@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 WSB0~+  
allowance for repairs and outgoings 修葺及支出方面的免税额 B~ GbF*j  
allowance to debtor 给债务人的津贴 g*_&  
alteration of capital 资本更改 BX7kO0j  
alternate trustee 候补受托人 i[3'ec3  
amalgamation 合并 #=A)X lZMd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 45c$nuZ  
ambit of charges 征税范围；收费范围 UB@+ck  
amended valuation 经修订的估值 Bnxm HGP#&  
American Commodities Exchange 美国商品交易所 G5 WVr$  
American Express Bank Limited 美国运通银行 uw_Y\F-$  
American Stock Exchange 美国证券交易所 ^jZbo{  
amortization 摊销 ;*Et[}3  
amount due from banks 存放银行同业的款项 g} cq K  
amount due from banks abroad 存放海外银行同业的款项 Bj;'qB
>3  
amount due from holding companies 控股公司欠款 ;N0XFjdR  
amount due from local banks 存放本港银行同业的款项 8cIKvHx  
amount due to banks 银行同业的存款 *.t7G  
amount due to banks abroad 海外银行同业的存款 u&7[n_  
amount due to holding companies 控股公司存款 q>+k@>bk@  
amount due to local banks 本港银行同业的存款 ]2KihP8z x  
amount due to outport banks 外埠银行同业的存款 VU3upy<  
amount for note issue 发行纸币的款额 yvB.&<]No  
amount of bond 担保契据的款额 +=</&Tm  
amount of consideration 代价款额
@#l=  l  
amount of contribution 供款数额 H<,gU`&R  
amount of indebtedness 负债款额 h*](a_0  
amount of principal of the loan 贷款本金额 htF] W|z  
amount of rates chargeable 应征差饷数额 '\iCP1>+S  
amount of share capital 股本额 ?Z/ V~,  
amount of sums assured 承保款额 w<(pl%  
amount of variation 变动幅度 !Wnb|=j  
amount of vote 拨款数额 oZ|\vA%4^  
amount payable 应付款额 !%c\N8<>GD  
amount receivable 应收款额 <0!):zraS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %>{0yEC  
analysis 分析 ^<2p~h0 \  
ancillary risk 附属风险 `X&gE,Ii  
annual account 周年帐目；周年帐目报表；年度决算；年结 zQ
d 2  
annual accounting date 年结日期 *z8\Lnv~k  
annual allowance 每年免税额；年积金；年度津贴；年津 kt:! 7  
annual balance 年度余额 s;Q!X ?Q  
annual disposable income 每年可动用收入 UP,c|  
annual estimates 周年预算 M8(t'jN  
annual fee 年费 cVF"!.  
annual general meeting 周年大会 (*iHf"=\  
annual growth rate 年增率；每年增长率 `b$.%S8uj=  
annual long-term supplement 长期个案每年补助金 l]8uk^E  
annual pensionable emolument 可供计算退休金的年薪 T_4/C2  
annual report 年报 $ddCTS^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q(84+{>B  
annual return 周年报表；周年申报表；每年报税表格 uVrd i?3  
Annual Return Rules 《周年报表规则》 Lp9E:D->  
annual review of consumer prices 每年消费物价回顾 g}c~:p  
annual roll-forward basis 逐年延展方式 .?$gpM?i  
annual salary 年薪 4.t-i5
  
annual statement 年度报表；年度决算表 cbTm'}R(G  
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 }qD\0+`qi  
annuitant 年金受益人 >z@0.pN]7  
annuity 年金 ]h5tgi?_l  
annuity contract 年金合约 gg2(5FPP  
annuity on human life 人寿年金 ujpJ@OWj  
antecedent debt 先前的债项 Cw&KVw*  
ante-dated cheque 倒填日期支票 Cp0 =k  
anticipated expenditure 预期开支 N;`n@9BF  
anticipated net profit 预期纯利 o`-msz  
anticipated revenue 预期收入 + {'.7#  
anti-inflation measure 反通货膨胀措施 ,z=LY5_z)  
anti-inflationary stance 反通货膨胀立场 _H@DLhH|=  
apparent deficit 表面赤字 >XfbP]
  
apparent financial solvency 表面偿债能力 X"%gQ.1|{j  
apparent partner 表面合伙人 CpTjJXb  
application for personal assessment 个人入息课税申请书 {+>-7 9b  
application of fund 资金应用 3!_XEN[  
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 Jln:`!#fDf  
appointed actuary 委任精算师 G18b$z  
appointed auditor 委任核数师；委任审计师 2D5StCF$O  
appointed trustee 委任的受托人 y?3;06y|  
appointer 委任人 do'GlU oMC  
apportioned pro rata 按比例分摊 "3J}b?u_[  
apportionment 分配；分摊 0w7DsPdS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hM
!a_'  
apportionment formula 分摊方程式 p5*EA x  
apportionment of estate duty 遗产税的分摊 x]j W<A  
appraisal 估价；评估 4CTi]E=H{  
appreciable growth 可观增长 6_B]MN!(  
appreciable impact 显着影响 B%68\  
appreciable increase 可观增长 2&cT~ZX&'  
appreciation 增值；升值 , W?VhO  
appreciation against other currencies 相对其他货币升值 "#g}ve,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CAf6:^0  
appreciation tax 增值税 #KvlYZ+1  
appropriation 拨款；拨用；拨付 r<$y=B  
appropriation account 拨款帐目 uPvEwq* C  
Appropriation Bill 拨款法案 +lTq^
4  
appropriation-in-aid system 补助拨款办法 |Y.?_lC  
approved assets 核准资产 ;n;p@Uu[ b  
approved basket stock 认可一篮子证券 s5. CFA  
approved budget 核准预算 %BQ`
MZ  
approved charitable donation 认可慈善捐款 uXiN~j &Be  
approved charitable institution 认可慈善机构 x4O~q0>:Le  
approved currency 核准货币；认可货币 \{NO?%s0p  
approved estimates 核准预算 (cO:`W6.  
approved estimates of expenditure 核准开支预算 |N]XJ)?  
approved overseas insurer 核准海外保险人  * v#o  
approved overseas trust company 核准海外信托公司 \OoWo  
approved pooled investment fund 核准汇集投资基金 y
f,z$CR  
approved provident fund scheme 认可公积金计划 k}rbim  
approved provision 核准拨款 # f\rt   
approved redeemable share 核准可赎回股份 $/ ]
,tSm  
approved regional stock 认可地区性证券 N$tGQ@  
approved retirement scheme 认可退休金计划 G#$-1"!`  
approved subordinated loan 核准附属贷款 J . <F"r>  
arbitrage 套戥；套汇；套利 B)U Z`?>c  
arbitrageur 套戥者；套汇者 \b>]8Un"  
arbitrary amount 临时款项 J[kTlHMD  
arrangement 措施；安排；协定 1Z&(6cDY8M  
arrears 欠款 XK vi=0B  
arrears of pay 欠付薪酬 wuo,kM  
arrears of revenue 逾期未收税款；逾期未收的帐项 bI`g|v  
articles of association 组织章程；组织细则；组织章程细则 w!XD/jN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !<h)w#>en  
ascertainment of profit 确定利润 |':{lH6+1  
"Asia Clear" “亚洲结算系统”