[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 RejQ5'Neh  
allotment notice 股份配售通知；配股通知 Mw9 \EhA  
allotment of shares 股份分配 #c2ymQm  
allowable 可获宽免；免税的 iYC9eEF  
allowable business loss 可扣除的营业亏损 J=/5}u_gw  
allowable expenses 可扣税的支出 r&FDEBh  
allowance 免税额；津贴；备抵；准备金 ']+Uu'a  
allowance for debts 债项的免税额 5h;+Ky!I  
allowance for depreciation by wear and tear 耗损折旧免税额 7 [0L9\xm  
allowance for funeral expenses 殡殓费的免税额 y!xE<S&Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U(x]O/m  
allowance for repairs and outgoings 修葺及支出方面的免税额 + nF'a(  
allowance to debtor 给债务人的津贴 .1 LCXW=  
alteration of capital 资本更改 y|wc,n%L>  
alternate trustee 候补受托人 <_
Q1k>  
amalgamation 合并 IsR!'%Pu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :,)lm.}]t  
ambit of charges 征税范围；收费范围 ({o'd=nO  
amended valuation 经修订的估值 5 (A5Y-B  
American Commodities Exchange 美国商品交易所 0
8*v~(T  
American Express Bank Limited 美国运通银行 X]y)qV)a[c  
American Stock Exchange 美国证券交易所 )2M>3C6>f  
amortization 摊销 &\_iOw8  
amount due from banks 存放银行同业的款项 7F'`CleU  
amount due from banks abroad 存放海外银行同业的款项 G z)NwD  
amount due from holding companies 控股公司欠款 J[&b`A@.o  
amount due from local banks 存放本港银行同业的款项 Dih3}X&jn$  
amount due to banks 银行同业的存款 mx=BD'  
amount due to banks abroad 海外银行同业的存款 c%qv9  
amount due to holding companies 控股公司存款 l}qE 46EL  
amount due to local banks 本港银行同业的存款 ]LM-@G+Jz  
amount due to outport banks 外埠银行同业的存款 G$sA`<<  
amount for note issue 发行纸币的款额 =z8f]/k*>  
amount of bond 担保契据的款额 Ps<d('=  
amount of consideration 代价款额 n93=8;&  
amount of contribution 供款数额 M+x,opl  
amount of indebtedness 负债款额 {^N[("`  
amount of principal of the loan 贷款本金额 .aflsUD  
amount of rates chargeable 应征差饷数额 :<|<|qJWo  
amount of share capital 股本额 ]~Z6 ;  
amount of sums assured 承保款额 fj&i63?e  
amount of variation 变动幅度 h;0S%ZC  
amount of vote 拨款数额 [ Fz`D/  
amount payable 应付款额 2@ Z(P.Gh  
amount receivable 应收款额 \nP>:5E1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {`w;39$+  
analysis 分析 dh $bfAb  
ancillary risk 附属风险 XO'l Nb.  
annual account 周年帐目；周年帐目报表；年度决算；年结 Nr=d<Us9f  
annual accounting date 年结日期 qcT'nZ:  
annual allowance 每年免税额；年积金；年度津贴；年津 ,`aq+K  
annual balance 年度余额 Y3=_ec3w  
annual disposable income 每年可动用收入 JwXT%op9RP  
annual estimates 周年预算 
x+]\1p  
annual fee 年费 }C|dyyr  
annual general meeting 周年大会 uyY|v$FM  
annual growth rate 年增率；每年增长率 plZ>03(6Q  
annual long-term supplement 长期个案每年补助金 %D[0nt|X  
annual pensionable emolument 可供计算退休金的年薪 `Ry]y"K  
annual report 年报 c}0@2Vf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3@]SKfoo1  
annual return 周年报表；周年申报表；每年报税表格 ,tg0L$qC  
Annual Return Rules 《周年报表规则》 3Gip<\$v  
annual review of consumer prices 每年消费物价回顾 &/Q0  
annual roll-forward basis 逐年延展方式 +j4"!:N}B  
annual salary 年薪 ZR'H\Z  
annual statement 年度报表；年度决算表 zi3\63D3eO  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ',S'.U  
annuitant 年金受益人 G2FXrkU  
annuity 年金 B9J&=6`)  
annuity contract 年金合约 fX|Y;S-@+  
annuity on human life 人寿年金 to$h2#i_  
antecedent debt 先前的债项 ~T89_L  
ante-dated cheque 倒填日期支票 5;{H&O9Q  
anticipated expenditure 预期开支 ~ B(6+~%  
anticipated net profit 预期纯利 WH\))y-  
anticipated revenue 预期收入 J:\|Nc?  
anti-inflation measure 反通货膨胀措施 0MdDXG-7  
anti-inflationary stance 反通货膨胀立场 L5\WpM=  
apparent deficit 表面赤字 |*0<M(YXN  
apparent financial solvency 表面偿债能力 BGu?<bET  
apparent partner 表面合伙人 UMcgdJB  
application for personal assessment 个人入息课税申请书 $81*^  
application of fund 资金应用 Ny%(VI5:  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l c '=mA  
appointed actuary 委任精算师 Y(cGk#0  
appointed auditor 委任核数师；委任审计师 }O4
^Cc6  
appointed trustee 委任的受托人 TU 1I} ,  
appointer 委任人 ?%y?rk <  
apportioned pro rata 按比例分摊 MHC^8VL  
apportionment 分配；分摊 9uQ 4u/F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~7Tc$ "I  
apportionment formula 分摊方程式 Ez-[ )44/  
apportionment of estate duty 遗产税的分摊 &HY+n) o  
appraisal 估价；评估 SE~[bT  
appreciable growth 可观增长 1{r)L{]  
appreciable impact 显着影响 r'*}TM'8  
appreciable increase 可观增长 7?%k7f  
appreciation 增值；升值 [E ]E  
appreciation against other currencies 相对其他货币升值 B[ 4KX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 se>MQM5 )  
appreciation tax 增值税 #
"5 Dk#@  
appropriation 拨款；拨用；拨付 [n$BRk|  
appropriation account 拨款帐目 heK7pH7;d  
Appropriation Bill 拨款法案 E0?iXSJ  
appropriation-in-aid system 补助拨款办法 6Avw-}.7>  
approved assets 核准资产 r|qp3x  
approved basket stock 认可一篮子证券 b^$|Nz;  
approved budget 核准预算 !!? Mw  
approved charitable donation 认可慈善捐款 " _ka<R..  
approved charitable institution 认可慈善机构 2FW\O0U  
approved currency 核准货币；认可货币 e;[F\ov%  
approved estimates 核准预算 5)MS~ii  
approved estimates of expenditure 核准开支预算 >M/V oV  
approved overseas insurer 核准海外保险人 qDfd.gL  
approved overseas trust company 核准海外信托公司 9*1,!%]  
approved pooled investment fund 核准汇集投资基金 <>aw 1WM+  
approved provident fund scheme 认可公积金计划 &mtJRfnu  
approved provision 核准拨款 rq/I` :  
approved redeemable share 核准可赎回股份 [a wj io  
approved regional stock 认可地区性证券 6Z%U`,S  
approved retirement scheme 认可退休金计划 
>\Ww;1yV  
approved subordinated loan 核准附属贷款 9B7^lR  
arbitrage 套戥；套汇；套利 :FTMmW,>'  
arbitrageur 套戥者；套汇者 A'&K/)Z  
arbitrary amount 临时款项 HEM9E&rL  
arrangement 措施；安排；协定 X'qU*Eo  
arrears 欠款 uD@#
 
arrears of pay 欠付薪酬 hK,Sf ;5V  
arrears of revenue 逾期未收税款；逾期未收的帐项 F 70R1OYU  
articles of association 组织章程；组织细则；组织章程细则 Yd~X77cv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7G>d TO  
ascertainment of profit 确定利润 FK5<6n,U  
"Asia Clear" “亚洲结算系统”