[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 u?F7L8q]  
allotment notice 股份配售通知；配股通知 u]ZqF 
*  
allotment of shares 股份分配 ,| $|kO/  
allowable 可获宽免；免税的 E!:.G+SEl  
allowable business loss 可扣除的营业亏损 BnY\FQ)K  
allowable expenses 可扣税的支出 DMy4"2 o  
allowance 免税额；津贴；备抵；准备金 |:!EHFr  
allowance for debts 债项的免税额 gvow\9{|C  
allowance for depreciation by wear and tear 耗损折旧免税额 ,e}mR>i=e  
allowance for funeral expenses 殡殓费的免税额 J
R8 Z6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z:0-aDeM  
allowance for repairs and outgoings 修葺及支出方面的免税额 f'7d4  
allowance to debtor 给债务人的津贴 m BYS"[S(  
alteration of capital 资本更改 DW'0j$;  
alternate trustee 候补受托人 ctnAVm  
amalgamation 合并 D4YT33$tC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )Mm;9
UA  
ambit of charges 征税范围；收费范围 r*~n`  
amended valuation 经修订的估值 yHa:?u6  
American Commodities Exchange 美国商品交易所 %!N2!IiVs  
American Express Bank Limited 美国运通银行 ymzPJ??
!  
American Stock Exchange 美国证券交易所 oyi7YRvwd  
amortization 摊销 *y":@T  
amount due from banks 存放银行同业的款项 O=4ceEmz  
amount due from banks abroad 存放海外银行同业的款项 F[Guy7?O  
amount due from holding companies 控股公司欠款 -oaG|  
amount due from local banks 存放本港银行同业的款项 vV$hGS(f~  
amount due to banks 银行同业的存款 !W+p<F1i  
amount due to banks abroad 海外银行同业的存款 .3S\Rrv  
amount due to holding companies 控股公司存款 1{;[q3a  
amount due to local banks 本港银行同业的存款 s[vPH8qb  
amount due to outport banks 外埠银行同业的存款

S'v V"  
amount for note issue 发行纸币的款额 LOyCx/n  
amount of bond 担保契据的款额 hIE%-
gZ/  
amount of consideration 代价款额 YUP%K!k  
amount of contribution 供款数额 e0G}$ as  
amount of indebtedness 负债款额 l,^i5t'  
amount of principal of the loan 贷款本金额 \E ? iw.}  
amount of rates chargeable 应征差饷数额 ,6%hu|Y
*  
amount of share capital 股本额 gKm@B{rC  
amount of sums assured 承保款额 $Hl+iF4j<  
amount of variation 变动幅度 hPEp0("  
amount of vote 拨款数额 YI? C-,  
amount payable 应付款额 HL}sqcp  
amount receivable 应收款额 >yPFL'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1OfSq1G>v$  
analysis 分析 T9U2j-lA?  
ancillary risk 附属风险 5;sQ@  
annual account 周年帐目；周年帐目报表；年度决算；年结 Cnc\sMDJ\B  
annual accounting date 年结日期 b}}1TnS)  
annual allowance 每年免税额；年积金；年度津贴；年津 [EW$7 se~  
annual balance 年度余额 `K@df<}%*,  
annual disposable income 每年可动用收入 pJ)+}vascR  
annual estimates 周年预算 q|Pt>4c5?  
annual fee 年费 $jUS[.S_|I  
annual general meeting 周年大会 9wDB C~.  
annual growth rate 年增率；每年增长率 |4?}W ,  
annual long-term supplement 长期个案每年补助金 'o#J>a~!9L  
annual pensionable emolument 可供计算退休金的年薪 6Mf3)o2  
annual report 年报 w50Bq&/jX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &ttv4BC^r  
annual return 周年报表；周年申报表；每年报税表格 6iV"Tl{z-  
Annual Return Rules 《周年报表规则》 HqnKpZ  
annual review of consumer prices 每年消费物价回顾 Vm,f3~  
annual roll-forward basis 逐年延展方式 #)h ~.D{  
annual salary 年薪 bN7UO  
annual statement 年度报表；年度决算表 y}:)cA~o(y  
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 ou,=MpXx*  
annuitant 年金受益人 4HJZ^bq9|  
annuity 年金 bsk=9K2_2t  
annuity contract 年金合约 5M\=+5wB  
annuity on human life 人寿年金 mrLx]og,  
antecedent debt 先前的债项 E;GR;i{t  
ante-dated cheque 倒填日期支票 nTlv'_Y(  
anticipated expenditure 预期开支 z kX-"}$8  
anticipated net profit 预期纯利 M~{P',l*  
anticipated revenue 预期收入 >kDdWgRQ  
anti-inflation measure 反通货膨胀措施 Rm\ '];  
anti-inflationary stance 反通货膨胀立场 rO?x/{;ai  
apparent deficit 表面赤字 %&=(,;d  
apparent financial solvency 表面偿债能力 (Q+:N;  
apparent partner 表面合伙人 %Dr4~7=7a  
application for personal assessment 个人入息课税申请书 :hhE=A>X  
application of fund 资金应用 7N59B z  
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 AZ9\
>U@hD  
appointed actuary 委任精算师 rM >V=|9,  
appointed auditor 委任核数师；委任审计师 KZ<
RDXVT  
appointed trustee 委任的受托人 t+4Y3*WeGF  
appointer 委任人 %[\Ft  
apportioned pro rata 按比例分摊 T m@1q!G  
apportionment 分配；分摊 gHh.|PysW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :!iPn%  
apportionment formula 分摊方程式 :2UC{_  
apportionment of estate duty 遗产税的分摊 kj3o 1 Y  
appraisal 估价；评估 64\5v?C  
appreciable growth 可观增长 :rs\ydDUF  
appreciable impact 显着影响 va/4q+1GfH  
appreciable increase 可观增长 I\uB"Z{9  
appreciation 增值；升值 `F+x]<m!  
appreciation against other currencies 相对其他货币升值 iZq@W3GL C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZAM+4#@  
appreciation tax 增值税  ZV q  
appropriation 拨款；拨用；拨付 #L IsL  
appropriation account 拨款帐目 9X{nJ"  
Appropriation Bill 拨款法案 tj^:SW.0  
appropriation-in-aid system 补助拨款办法 `TlUJ]d)  
approved assets 核准资产 ^3)2]>pW  
approved basket stock 认可一篮子证券 ox=7N{+`J  
approved budget 核准预算 ^B!?;\4IM  
approved charitable donation 认可慈善捐款 4@mXtA  
approved charitable institution 认可慈善机构 M+R)P+  
approved currency 核准货币；认可货币 !E:Vn *k;  
approved estimates 核准预算 CpqSn/
 
approved estimates of expenditure 核准开支预算 Qdr-GODx  
approved overseas insurer 核准海外保险人 =

E~5&W7  
approved overseas trust company 核准海外信托公司 ?5YmE(v7  
approved pooled investment fund 核准汇集投资基金 vsz^B :j  
approved provident fund scheme 认可公积金计划 C94UF7al  
approved provision 核准拨款 eZod}~J8  
approved redeemable share 核准可赎回股份 Gxa.<E^k  
approved regional stock 认可地区性证券 |^k1hX2?W  
approved retirement scheme 认可退休金计划 BSu)O~s  
approved subordinated loan 核准附属贷款 hYUV9k:  
arbitrage 套戥；套汇；套利 ,8o*!(uO2  
arbitrageur 套戥者；套汇者 \y )4`A  
arbitrary amount 临时款项 ^RyTK|SQ  
arrangement 措施；安排；协定 2SPFjpG8n  
arrears 欠款 )4_6\VaM  
arrears of pay 欠付薪酬 AUjTcu>i  
arrears of revenue 逾期未收税款；逾期未收的帐项 )>M@hIV5>  
articles of association 组织章程；组织细则；组织章程细则 Ce'2lo  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Nx (pJp{S  
ascertainment of profit 确定利润 Fx99"3`3  
"Asia Clear" “亚洲结算系统”