[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 tvUCd}  
allotment notice 股份配售通知；配股通知 nY ?&k$n  
allotment of shares 股份分配 H#T&7X_<  
allowable 可获宽免；免税的 N7)K\)DS!z  
allowable business loss 可扣除的营业亏损 $"6Gv  
allowable expenses 可扣税的支出 H}8kku>7  
allowance 免税额；津贴；备抵；准备金 ^t`0ul]c  
allowance for debts 债项的免税额 r=]$>&  
allowance for depreciation by wear and tear 耗损折旧免税额 O6">Io5  
allowance for funeral expenses 殡殓费的免税额 z.tN<P7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bJw{U.  
allowance for repairs and outgoings 修葺及支出方面的免税额 <uo@k'   
allowance to debtor 给债务人的津贴 `<hMrhfh  
alteration of capital 资本更改 i nk
!>Z  
alternate trustee 候补受托人
0])[\O`j  
amalgamation 合并 :g+wv}z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D23 c/8K  
ambit of charges 征税范围；收费范围 :8]y*j  
amended valuation 经修订的估值 1`~.!yd8(  
American Commodities Exchange 美国商品交易所 [88PCA:  
American Express Bank Limited 美国运通银行 3A.lS+P1  
American Stock Exchange 美国证券交易所 tNYuuC%N  
amortization 摊销 Q+O./1x*,  
amount due from banks 存放银行同业的款项 o;OEb  
amount due from banks abroad 存放海外银行同业的款项 ,y
}~rYsP%  
amount due from holding companies 控股公司欠款 yMpZ-b$*~  
amount due from local banks 存放本港银行同业的款项 HY(XI u  
amount due to banks 银行同业的存款 | _nBiHjNn  
amount due to banks abroad 海外银行同业的存款 #W4 "^#2  
amount due to holding companies 控股公司存款  EQ>@K-R  
amount due to local banks 本港银行同业的存款 [7,q@>:CS  
amount due to outport banks 外埠银行同业的存款 ^3QJv{ )Q  
amount for note issue 发行纸币的款额 9vCCE[9  
amount of bond 担保契据的款额 %Vk77(  
amount of consideration 代价款额 .kB!',v\  
amount of contribution 供款数额 )`mBvS.}  
amount of indebtedness 负债款额 E9' 2_e  
amount of principal of the loan 贷款本金额 bzECNi5^  
amount of rates chargeable 应征差饷数额 FJn.V 1  
amount of share capital 股本额 q RRvZhf  
amount of sums assured 承保款额 }q, dJE  
amount of variation 变动幅度 OMBH[_  
amount of vote 拨款数额 W<$!H V$  
amount payable 应付款额 cNye@}$lu  
amount receivable 应收款额 bas1(/|S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3`Xz p  
analysis 分析 D[Q/:_2l  
ancillary risk 附属风险 Ml'lZ)  
annual account 周年帐目；周年帐目报表；年度决算；年结 )^ PWr^  
annual accounting date 年结日期 HumL(S'm  
annual allowance 每年免税额；年积金；年度津贴；年津 K87
yQOjPv  
annual balance 年度余额 B`)bo}h  
annual disposable income 每年可动用收入 beNy5~M$  
annual estimates 周年预算 DHZ`y[&}|N  
annual fee 年费 BKYyc6iE  
annual general meeting 周年大会 ,vAcri 97  
annual growth rate 年增率；每年增长率 pm[+xM9PB  
annual long-term supplement 长期个案每年补助金 `]a0z|2'!  
annual pensionable emolument 可供计算退休金的年薪 20I/En  
annual report 年报 M(n@ytz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Lb{.}  
annual return 周年报表；周年申报表；每年报税表格 }i^$ li@  
Annual Return Rules 《周年报表规则》 e$&n)>%  
annual review of consumer prices 每年消费物价回顾 ,wngS=  
annual roll-forward basis 逐年延展方式 b.RFvq5Z  
annual salary 年薪 )_6W@s  
annual statement 年度报表；年度决算表 lNTbd"}$:  
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 yet~  
annuitant 年金受益人 Lyit`j~yH  
annuity 年金 {BgJ=0g?  
annuity contract 年金合约 Mh{>#Gs  
annuity on human life 人寿年金 &=XK:+  
antecedent debt 先前的债项 ?-tNRIPW@p  
ante-dated cheque 倒填日期支票 I
R8yE`(h  
anticipated expenditure 预期开支 uQ7lC~  
anticipated net profit 预期纯利 D0>Pc9
 
anticipated revenue 预期收入 }'K-1:  
anti-inflation measure 反通货膨胀措施 %pqB/  
anti-inflationary stance 反通货膨胀立场 ZZi|0dG4;  
apparent deficit 表面赤字 gEw9<Y  
apparent financial solvency 表面偿债能力 *,
~L_)vWO  
apparent partner 表面合伙人 6Cfsh<]b  
application for personal assessment 个人入息课税申请书 !OMCsUZ  
application of fund 资金应用 ~YByyJG   
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 EV7lgKM^  
appointed actuary 委任精算师 Ys|SacWC  
appointed auditor 委任核数师；委任审计师 =ADOf_n}  
appointed trustee 委任的受托人 {qOqtkj  
appointer 委任人 =|2F?  
apportioned pro rata 按比例分摊 X,{[R |  
apportionment 分配；分摊 S)/548=`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
cIcu=U  
apportionment formula 分摊方程式 !Uv>>MCr  
apportionment of estate duty 遗产税的分摊 NK'@.=$  
appraisal 估价；评估 Ey=}bBx  
appreciable growth 可观增长 &9"Y:),  
appreciable impact 显着影响 Ijk hV  
appreciable increase 可观增长 zg$ag4%Qgg  
appreciation 增值；升值 Z]x6
np  
appreciation against other currencies 相对其他货币升值 D4uAwmc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %F^,6y  
appreciation tax 增值税 {R_ <m$  
appropriation 拨款；拨用；拨付 *||Q_tlz  
appropriation account 拨款帐目 9ExI,  
Appropriation Bill 拨款法案 *z.rOY= 8  
appropriation-in-aid system 补助拨款办法 CxSh.$l  
approved assets 核准资产 96P&+  
approved basket stock 认可一篮子证券  m]H]0T  
approved budget 核准预算 lxr;AJ(  
approved charitable donation 认可慈善捐款 K\59vtga  
approved charitable institution 认可慈善机构 `zB bB^\`W  
approved currency 核准货币；认可货币 *2rc
Y  
approved estimates 核准预算 @^o7UzS4z  
approved estimates of expenditure 核准开支预算
B<HN$/  
approved overseas insurer 核准海外保险人 [rL 8L6,!  
approved overseas trust company 核准海外信托公司 v`]y:Ku|wR  
approved pooled investment fund 核准汇集投资基金 ~>P(nI  
approved provident fund scheme 认可公积金计划 \Hf/8!q  
approved provision 核准拨款 Bf6i{`!G  
approved redeemable share 核准可赎回股份 <]X6%LX  
approved regional stock 认可地区性证券 R[)bGl 6#  
approved retirement scheme 认可退休金计划 0s\ -iub=d  
approved subordinated loan 核准附属贷款 UEhFId  
arbitrage 套戥；套汇；套利 c{KJNH%7  
arbitrageur 套戥者；套汇者 Y=g]\%-PB  
arbitrary amount 临时款项 r s( e  
arrangement 措施；安排；协定 W/}_y8q  
arrears 欠款 F^aD#  
arrears of pay 欠付薪酬 =Y5m% ,Bq  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y*\N{6$2  
articles of association 组织章程；组织细则；组织章程细则 7#NHPn  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %QEyvl4  
ascertainment of profit 确定利润 ;NrPMz  
"Asia Clear" “亚洲结算系统”