[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 bZ0r/f,n$  
allotment notice 股份配售通知；配股通知 }bHdU]$}  
allotment of shares 股份分配 n#m )]YQC  
allowable 可获宽免；免税的 `m3C\\9;  
allowable business loss 可扣除的营业亏损 Vj`9j. 5  
allowable expenses 可扣税的支出 lS}5bcjR=k  
allowance 免税额；津贴；备抵；准备金 u0N1+-6kr+  
allowance for debts 债项的免税额 WM9QC59  
allowance for depreciation by wear and tear 耗损折旧免税额 g{dyDN$5|w  
allowance for funeral expenses 殡殓费的免税额 In]h+tG?rN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .O~)zMx  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]2tX'=X  
allowance to debtor 给债务人的津贴 /EWF0XV!  
alteration of capital 资本更改 U+nwLxe'  
alternate trustee 候补受托人 }`>u+iH#a  
amalgamation 合并 WtdWD_\%Y\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z~$fTW6g  
ambit of charges 征税范围；收费范围 HHT K{X+  
amended valuation 经修订的估值 )(y&U  
American Commodities Exchange 美国商品交易所 N!$y`nwiw'  
American Express Bank Limited 美国运通银行 KeY)%{  
American Stock Exchange 美国证券交易所 Av7bp[OD  
amortization 摊销 #j
'OrD  
amount due from banks 存放银行同业的款项 :Iw)xd1d}\  
amount due from banks abroad 存放海外银行同业的款项 O /aC%%  
amount due from holding companies 控股公司欠款 HlLF<k~}  
amount due from local banks 存放本港银行同业的款项  .~C*7_  
amount due to banks 银行同业的存款 dxxD%lHCF  
amount due to banks abroad 海外银行同业的存款 N#Y4nllJ  
amount due to holding companies 控股公司存款 BpRQG]L  
amount due to local banks 本港银行同业的存款 T|r@:t[  
amount due to outport banks 外埠银行同业的存款 9fyk7~V  
amount for note issue 发行纸币的款额 hE+6z%A8  
amount of bond 担保契据的款额 @yqy$I
  
amount of consideration 代价款额 qH$G_R#)8B  
amount of contribution 供款数额 7*uG9iX  
amount of indebtedness 负债款额 GIt;Y  
amount of principal of the loan 贷款本金额 hG; NJx-=R  
amount of rates chargeable 应征差饷数额 "wA3l%d[Y  
amount of share capital 股本额 5"k_Ms7R,  
amount of sums assured 承保款额 /6b(w=pk  
amount of variation 变动幅度 MiAXbo#\  
amount of vote 拨款数额 \2pJ ]  
amount payable 应付款额 Yw4c`MyL  
amount receivable 应收款额 d{I|4h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rB)m{)  
analysis 分析 G23Mr9m5O  
ancillary risk 附属风险 % ;09J  
annual account 周年帐目；周年帐目报表；年度决算；年结 H+\rCefba  
annual accounting date 年结日期 1KAA(W;nq  
annual allowance 每年免税额；年积金；年度津贴；年津 !uy?]l  
annual balance 年度余额 :>;-uve8'  
annual disposable income 每年可动用收入  qqLmjDv  
annual estimates 周年预算 )%f]`<o  
annual fee 年费 {b8!YbG  
annual general meeting 周年大会 '9]%#^[Q  
annual growth rate 年增率；每年增长率 XLI'f$w&  
annual long-term supplement 长期个案每年补助金 +.mIC:9  
annual pensionable emolument 可供计算退休金的年薪 , H[-.}OO  
annual report 年报 DTI+VY.W^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `{<2{}2M  
annual return 周年报表；周年申报表；每年报税表格 Y)?4
OB=n  
Annual Return Rules 《周年报表规则》 5d <-y2!M  
annual review of consumer prices 每年消费物价回顾 (SU*fD!t  
annual roll-forward basis 逐年延展方式 s=u0M;A0Q  
annual salary 年薪 uF W4A  
annual statement 年度报表；年度决算表 v93+<@Z  
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 ;M>0,  
annuitant 年金受益人 M +
~guTh  
annuity 年金 lTDF5.aE  
annuity contract 年金合约 b8feo'4Z   
annuity on human life 人寿年金 rM/*_0[`d  
antecedent debt 先前的债项 )j]S;Mr  
ante-dated cheque 倒填日期支票 = r_&R#~GT  
anticipated expenditure 预期开支 2P"@=bYT"  
anticipated net profit 预期纯利 {M$mrmG  
anticipated revenue 预期收入 >/ECLP  
anti-inflation measure 反通货膨胀措施 e}-uU7O  
anti-inflationary stance 反通货膨胀立场 w(<; $9  
apparent deficit 表面赤字 gXE'3  
apparent financial solvency 表面偿债能力 ^4`q%_vm  
apparent partner 表面合伙人 T<mk98CdE  
application for personal assessment 个人入息课税申请书 g*AnrQ}P  
application of fund 资金应用 hm&{l|u{RU  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 A|c
:&i  
appointed actuary 委任精算师 72@8M  
appointed auditor 委任核数师；委任审计师 JwRdr8q  
appointed trustee 委任的受托人 WIQt5=-  
appointer 委任人 nZ$,Bjb
 
apportioned pro rata 按比例分摊 P (_:8|E  
apportionment 分配；分摊 EX='\~Dw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b^;19]/RW  
apportionment formula 分摊方程式 o.Mb~8Yu  
apportionment of estate duty 遗产税的分摊 1e _V@Vy  
appraisal 估价；评估 xEOR\(Z^  
appreciable growth 可观增长 <YUc?NF  
appreciable impact 显着影响 =u
YSZR  
appreciable increase 可观增长 GmcxN<  
appreciation 增值；升值 LGgEq-  
appreciation against other currencies 相对其他货币升值 );@@>~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !3-mPG< ]  
appreciation tax 增值税 0v,DQJ?w8  
appropriation 拨款；拨用；拨付 jcYI"f"~  
appropriation account 拨款帐目 nv2Y6e}dG  
Appropriation Bill 拨款法案 |rq~.cA  
appropriation-in-aid system 补助拨款办法 i/,G=yA  
approved assets 核准资产 vpMNulXb,  
approved basket stock 认可一篮子证券 )Mi #{
5z  
approved budget 核准预算 _(0!bUs>  
approved charitable donation 认可慈善捐款 OV;Ho  
approved charitable institution 认可慈善机构 "a?k #!E  
approved currency 核准货币；认可货币 %Jq(,u  
approved estimates 核准预算 KJ.ra\ F  
approved estimates of expenditure 核准开支预算 TXH: +mc  
approved overseas insurer 核准海外保险人 oB&s2~  
approved overseas trust company 核准海外信托公司 ePrbG4xv  
approved pooled investment fund 核准汇集投资基金 ahhVl=9/ao  
approved provident fund scheme 认可公积金计划 aEy_H-6f  
approved provision 核准拨款 XqyfeY5t  
approved redeemable share 核准可赎回股份 L&Qdb xn  
approved regional stock 认可地区性证券 |/]bpG'z  
approved retirement scheme 认可退休金计划 F'C]OMBE  
approved subordinated loan 核准附属贷款 =3a`NO5!  
arbitrage 套戥；套汇；套利 H \.EKZ  
arbitrageur 套戥者；套汇者 jSaEw
N  
arbitrary amount 临时款项 U:J~Oy_Z  
arrangement 措施；安排；协定 Yz
hZ%:8  
arrears 欠款  &j2L-)  
arrears of pay 欠付薪酬 )d>"K`3  
arrears of revenue 逾期未收税款；逾期未收的帐项 u8~.6]Ae  
articles of association 组织章程；组织细则；组织章程细则 Ud*.[GRD~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q~;P^i<Y  
ascertainment of profit 确定利润 .Uh-Wi[  
"Asia Clear" “亚洲结算系统”