[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 C O25  
allotment notice 股份配售通知；配股通知 2jQ|4$9j  
allotment of shares 股份分配 _e/>CiN/  
allowable 可获宽免；免税的 Mz}yf5{f  
allowable business loss 可扣除的营业亏损 J%ym1A9  
allowable expenses 可扣税的支出 k_)H$*  
allowance 免税额；津贴；备抵；准备金 $_N<! h*\  
allowance for debts 债项的免税额 aBX^Wd  
allowance for depreciation by wear and tear 耗损折旧免税额 
]AlRu(  
allowance for funeral expenses 殡殓费的免税额 _<?lP$Xr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V #!ftu#c?  
allowance for repairs and outgoings 修葺及支出方面的免税额 L_Q1:nL-0  
allowance to debtor 给债务人的津贴 !oTF2Q+C  
alteration of capital 资本更改 Z!Y ^iN  
alternate trustee 候补受托人 '5V2{k$4U  
amalgamation 合并 vAW+ ,Rfj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :-xF=Y(;  
ambit of charges 征税范围；收费范围 @pueM+(L&  
amended valuation 经修订的估值 _h#SP+>  
American Commodities Exchange 美国商品交易所 \M4/?<g  
American Express Bank Limited 美国运通银行 ;M '?k8L  
American Stock Exchange 美国证券交易所  r"s <;  
amortization 摊销 86J7%;^Xa  
amount due from banks 存放银行同业的款项 `>^2MHF3LT  
amount due from banks abroad 存放海外银行同业的款项 &PRu[!  
amount due from holding companies 控股公司欠款 F?]nPb|  
amount due from local banks 存放本港银行同业的款项 4u;db_gX  
amount due to banks 银行同业的存款 1n7tmRl  
amount due to banks abroad 海外银行同业的存款 =y" lX{}G  
amount due to holding companies 控股公司存款 9o7E/wP  
amount due to local banks 本港银行同业的存款 ]HoQ6R\E b  
amount due to outport banks 外埠银行同业的存款 HhfuHZ<  
amount for note issue 发行纸币的款额 9;3f`DK@2k  
amount of bond 担保契据的款额 D4?qw$"  
amount of consideration 代价款额 Snx_NH#tA  
amount of contribution 供款数额 '+tU8Pb  
amount of indebtedness 负债款额 uVJ;1H!  
amount of principal of the loan 贷款本金额 "g
7`Ytln  
amount of rates chargeable 应征差饷数额 E]PHO\f-m}  
amount of share capital 股本额 v@bs4E46e  
amount of sums assured 承保款额 YKbR#DC\  
amount of variation 变动幅度 $N[-ks2{@  
amount of vote 拨款数额 so h3d  
amount payable 应付款额 7o?6Pv%HJC  
amount receivable 应收款额 @C40H/dE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X5kIM\  
analysis 分析 a@
_.uD  
ancillary risk 附属风险 yE3g0@*  
annual account 周年帐目；周年帐目报表；年度决算；年结 o ~"?K2@T  
annual accounting date 年结日期 ]wLHe2bEu  
annual allowance 每年免税额；年积金；年度津贴；年津 FilHpnQCt  
annual balance 年度余额 S[!-M\b  
annual disposable income 每年可动用收入 oy90|.]G  
annual estimates 周年预算 9H5S@w[je  
annual fee 年费 ~fLuys`*:  
annual general meeting 周年大会 pNF L;k+p}  
annual growth rate 年增率；每年增长率 2[i:bksjW  
annual long-term supplement 长期个案每年补助金 V[>MKB(  
annual pensionable emolument 可供计算退休金的年薪 z38&7+  
annual report 年报 Mfjj+P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @$ E&H`da  
annual return 周年报表；周年申报表；每年报税表格 ^S*~<0NQ'  
Annual Return Rules 《周年报表规则》 7VkT(xnm  
annual review of consumer prices 每年消费物价回顾
$<c0Z6f  
annual roll-forward basis 逐年延展方式 3P C'P2  
annual salary 年薪 e2|2$|  
annual statement 年度报表；年度决算表 &CW,qY,sh  
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 `"J=\3->  
annuitant 年金受益人 d[ql7  
annuity 年金 .L'>1H
]B  
annuity contract 年金合约 1MI/:vy-  
annuity on human life 人寿年金 +rS}f N$L.  
antecedent debt 先前的债项 Sw~jyUEr  
ante-dated cheque 倒填日期支票 fw@n[u{~  
anticipated expenditure 预期开支 " SkTVqm  
anticipated net profit 预期纯利 qn}w]yGW  
anticipated revenue 预期收入 9(k5Irv"'h  
anti-inflation measure 反通货膨胀措施 U1<EAGo|  
anti-inflationary stance 反通货膨胀立场 Y85M$]e,  
apparent deficit 表面赤字 1au1DvH  
apparent financial solvency 表面偿债能力 ^`NU:"  
apparent partner 表面合伙人 } y@pAeS,  
application for personal assessment 个人入息课税申请书 gV ]]?X&  
application of fund 资金应用 Afi;s.,  
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 +VSJve |  
appointed actuary 委任精算师 >h>X/a(=~  
appointed auditor 委任核数师；委任审计师 4bD^ Kc4\  
appointed trustee 委任的受托人 dXgj  
appointer 委任人 cOa.]Kk  
apportioned pro rata 按比例分摊 /I|.^ Id|  
apportionment 分配；分摊 w=>~pYA
SH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {Lu-!} \NP  
apportionment formula 分摊方程式 dD@k{5  
apportionment of estate duty 遗产税的分摊 xj~/C5@  
appraisal 估价；评估 E,,)?^g  
appreciable growth 可观增长 q6'3-@%  
appreciable impact 显着影响 Fi.gf?d  
appreciable increase 可观增长 lNuZg9h  
appreciation 增值；升值 fNOsB
^Y  
appreciation against other currencies 相对其他货币升值 "H
Tp1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Fl\X&6k  
appreciation tax 增值税 $@kGbf~k  
appropriation 拨款；拨用；拨付 !\wdX7%
 
appropriation account 拨款帐目 CYA#:  
Appropriation Bill 拨款法案 ~`M>&E@Y_/  
appropriation-in-aid system 补助拨款办法 Htn'(Q  
approved assets 核准资产 ,@
"Z!?e  
approved basket stock 认可一篮子证券 ZGrjb22M  
approved budget 核准预算 HlEp Dph%  
approved charitable donation 认可慈善捐款 Wo GK05w  
approved charitable institution 认可慈善机构 %''z~LzJ8  
approved currency 核准货币；认可货币 4Eh 2sI  
approved estimates 核准预算 pE(\q+1<  
approved estimates of expenditure 核准开支预算 >
}{'{ Z &  
approved overseas insurer 核准海外保险人 gzDH~'8W  
approved overseas trust company 核准海外信托公司 6v7H?4  
approved pooled investment fund 核准汇集投资基金 5&]|p'"W\  
approved provident fund scheme 认可公积金计划 ~qe9U 0  
approved provision 核准拨款 i1RU5IRy|j  
approved redeemable share 核准可赎回股份 1(6B|w5+  
approved regional stock 认可地区性证券 ^znj
J\  
approved retirement scheme 认可退休金计划 =Ly7H7Q2  
approved subordinated loan 核准附属贷款 gIv :<EJ9  
arbitrage 套戥；套汇；套利 \,jrug<C$^  
arbitrageur 套戥者；套汇者 #|'&%n|Z  
arbitrary amount 临时款项 ,|SO'dG  
arrangement 措施；安排；协定  |/K+tH  
arrears 欠款 6kH47Yc?  
arrears of pay 欠付薪酬 y
Gl (QLk  
arrears of revenue 逾期未收税款；逾期未收的帐项 u=B_cA}:  
articles of association 组织章程；组织细则；组织章程细则 G!},jO*"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F#S^Q`  
ascertainment of profit 确定利润 (3z: ;  
"Asia Clear" “亚洲结算系统”