[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 G ~\$Oq8  
allotment notice 股份配售通知；配股通知 Di=6.gm[<  
allotment of shares 股份分配 )pH{b]t  
allowable 可获宽免；免税的 Om{ML,d  
allowable business loss 可扣除的营业亏损 !]T|=yw  
allowable expenses 可扣税的支出 <v^.FxId  
allowance 免税额；津贴；备抵；准备金 (ajX;/  
allowance for debts 债项的免税额 x
;aZ&  
allowance for depreciation by wear and tear 耗损折旧免税额 jzp%.4/j  
allowance for funeral expenses 殡殓费的免税额 LEa:{s<:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M$A
!
 
allowance for repairs and outgoings 修葺及支出方面的免税额 I2Q?7p  
allowance to debtor 给债务人的津贴 3=I Q  
alteration of capital 资本更改 cIkLdh   
alternate trustee 候补受托人 <(%uOo$  
amalgamation 合并 KJSy7F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xB[# a*  
ambit of charges 征税范围；收费范围 #2=30   
amended valuation 经修订的估值 % m$Mnx  
American Commodities Exchange 美国商品交易所 Bqj*{m  
American Express Bank Limited 美国运通银行 %LmB`DqZ  
American Stock Exchange 美国证券交易所 [%q":I
g  
amortization 摊销 a$A S?`L  
amount due from banks 存放银行同业的款项 H#akE\,  
amount due from banks abroad 存放海外银行同业的款项 ?yh.*,dgi  
amount due from holding companies 控股公司欠款 }c:
0cl  
amount due from local banks 存放本港银行同业的款项 Wc[)mYOSuO  
amount due to banks 银行同业的存款 Yuck]?#0  
amount due to banks abroad 海外银行同业的存款 l6O(+*6Us  
amount due to holding companies 控股公司存款 c5u?\  
amount due to local banks 本港银行同业的存款 r|8..Ll  
amount due to outport banks 外埠银行同业的存款 !;oBvE7Kh  
amount for note issue 发行纸币的款额 v\u+=}rl  
amount of bond 担保契据的款额 y.OUn'^d4  
amount of consideration 代价款额 KDk^)zv%!  
amount of contribution 供款数额 wDzS<mm  
amount of indebtedness 负债款额 SM?<woY=*  
amount of principal of the loan 贷款本金额  sj2+|>
 
amount of rates chargeable 应征差饷数额 SY.V_O$l}  
amount of share capital 股本额 y6\#{   
amount of sums assured 承保款额 T8k oP  
amount of variation 变动幅度 IYPI5qCR  
amount of vote 拨款数额 #4?3OU#  
amount payable 应付款额 elQ44)TrQ  
amount receivable 应收款额 0jMrL\>C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K+H82$ #  
analysis 分析 ,P]{*uqGiB  
ancillary risk 附属风险 jkd8M;Jw  
annual account 周年帐目；周年帐目报表；年度决算；年结 lU3wIB  
annual accounting date 年结日期 n&lLC&dL  
annual allowance 每年免税额；年积金；年度津贴；年津 ektFk"W3A\  
annual balance 年度余额 x8t1g,QA  
annual disposable income 每年可动用收入 DzMkeX  
annual estimates 周年预算 -)/>qFj)  
annual fee 年费 3dfSu'  
annual general meeting 周年大会 7UfyOOFa  
annual growth rate 年增率；每年增长率 &0myA_So  
annual long-term supplement 长期个案每年补助金 Fej$`2mRH  
annual pensionable emolument 可供计算退休金的年薪 "wc $'7M  
annual report 年报 7}MWmS^8j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8vCHH&`  
annual return 周年报表；周年申报表；每年报税表格  E2l.  
Annual Return Rules 《周年报表规则》 <@P0sd   
annual review of consumer prices 每年消费物价回顾 Vj1AW<  
annual roll-forward basis 逐年延展方式 Z2r\aZ-d`  
annual salary 年薪 2
q>4nN  
annual statement 年度报表；年度决算表 *niQ*A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _*_zyWW_j  
annuitant 年金受益人 #i?TCO  
annuity 年金 N
|; cG[W  
annuity contract 年金合约 XT\;2etVL  
annuity on human life 人寿年金 Al?XJ C B@  
antecedent debt 先前的债项 S<44{ oH  
ante-dated cheque 倒填日期支票
#HML=qK~  
anticipated expenditure 预期开支 .(krB%N  
anticipated net profit 预期纯利 +!rK4[W'  
anticipated revenue 预期收入 LcXrD+ 1  
anti-inflation measure 反通货膨胀措施 tpS F[W  
anti-inflationary stance 反通货膨胀立场 DN+iS  
apparent deficit 表面赤字 '5IJ;4 k  
apparent financial solvency 表面偿债能力 %rYt; 7B  
apparent partner 表面合伙人 p[RD[&#b  
application for personal assessment 个人入息课税申请书 DWD
e5$^{  
application of fund 资金应用 t{
 'QMX  
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 %(i (ZW "  
appointed actuary 委任精算师 =1D*K%  
appointed auditor 委任核数师；委任审计师 X^?-Une  
appointed trustee 委任的受托人 '7$v@Tvnre  
appointer 委任人 z&eJ?wb  
apportioned pro rata 按比例分摊 $O[ut.  
apportionment 分配；分摊 ~0`Pe{^*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,v
/C-b)I  
apportionment formula 分摊方程式 ]l4\/EW6  
apportionment of estate duty 遗产税的分摊 @{j-B IRZ0  
appraisal 估价；评估 t]V)3Ww  
appreciable growth 可观增长 {Su]P {oJ  
appreciable impact 显着影响 1i{B47 |  
appreciable increase 可观增长 kG{(Qi  
appreciation 增值；升值 2- )Ml*  
appreciation against other currencies 相对其他货币升值 3' ^ON  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z]aSo07  
appreciation tax 增值税 :=* -x  
appropriation 拨款；拨用；拨付 {^~{X$YI  
appropriation account 拨款帐目 H
_x35|"  
Appropriation Bill 拨款法案 L\"$R":3{d  
appropriation-in-aid system 补助拨款办法 i"r=b%;;  
approved assets 核准资产 KxvT}"k  
approved basket stock 认可一篮子证券 ,y^By_1wS  
approved budget 核准预算 &#WTXTr0=  
approved charitable donation 认可慈善捐款 P9c1 NX\-  
approved charitable institution 认可慈善机构 zX3O_  
approved currency 核准货币；认可货币 ]O 2_&cs  
approved estimates 核准预算 f+d{^-  
approved estimates of expenditure 核准开支预算 371E S4  
approved overseas insurer 核准海外保险人 ~_K  
approved overseas trust company 核准海外信托公司 i cZQv]  
approved pooled investment fund 核准汇集投资基金 y};qo'dlt  
approved provident fund scheme 认可公积金计划 b*,R9  
approved provision 核准拨款 %o~zsIl  
approved redeemable share 核准可赎回股份 c
45Mv_  
approved regional stock 认可地区性证券 eudPp"Km  
approved retirement scheme 认可退休金计划 W2REwUps  
approved subordinated loan 核准附属贷款 @NO&3m]  
arbitrage 套戥；套汇；套利 <>-UPRwqI  
arbitrageur 套戥者；套汇者 D4@ =+  
arbitrary amount 临时款项 }(gXlF  
arrangement 措施；安排；协定 z%b3/rx  
arrears 欠款 B3K%V|;z )  
arrears of pay 欠付薪酬 A1i -Q G/6  
arrears of revenue 逾期未收税款；逾期未收的帐项 L/V3sSt  
articles of association 组织章程；组织细则；组织章程细则 qoOHWh&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IUzRE?Kzf
 
ascertainment of profit 确定利润 $WdZAv\_S  
"Asia Clear" “亚洲结算系统”