[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 MA1y@  
allotment notice 股份配售通知；配股通知 
S1I#qb  
allotment of shares 股份分配 '"m-kor  
allowable 可获宽免；免税的 4`Ib wg6"B  
allowable business loss 可扣除的营业亏损 *-eDUT|O  
allowable expenses 可扣税的支出 <D`VFSEJ  
allowance 免税额；津贴；备抵；准备金 aG&t gD{  
allowance for debts 债项的免税额 rtxG-a56Q  
allowance for depreciation by wear and tear 耗损折旧免税额 50`=[l`V  
allowance for funeral expenses 殡殓费的免税额 /1BqC3]tL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )+ (GE  
allowance for repairs and outgoings 修葺及支出方面的免税额 [gaB}aLn  
allowance to debtor 给债务人的津贴 cj;k{Moc  
alteration of capital 资本更改 <SKz
Cp\  
alternate trustee 候补受托人 L3;cAb/  
amalgamation 合并 (jI
_Dk;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o}b_`O  
ambit of charges 征税范围；收费范围 1v~1?+a\2  
amended valuation 经修订的估值 $y_P14   
American Commodities Exchange 美国商品交易所 Ghf/IXq#  
American Express Bank Limited 美国运通银行 ]?*'[  
American Stock Exchange 美国证券交易所 cI\&&<>SlG  
amortization 摊销 ET0^_yk  
amount due from banks 存放银行同业的款项 &gdhq~4#  
amount due from banks abroad 存放海外银行同业的款项 jPIOBEIG  
amount due from holding companies 控股公司欠款 tk\)]kj  
amount due from local banks 存放本港银行同业的款项 ]G}:cCpd+a  
amount due to banks 银行同业的存款 ?
s5/  
amount due to banks abroad 海外银行同业的存款 (`"87Xomnn  
amount due to holding companies 控股公司存款 YZy%]i=1  
amount due to local banks 本港银行同业的存款 yPoa04!{=  
amount due to outport banks 外埠银行同业的存款 Mi<l;ZP  
amount for note issue 发行纸币的款额 $D
eVXW  
amount of bond 担保契据的款额 *@eZt*_  
amount of consideration 代价款额 &BxZ}JH=k  
amount of contribution 供款数额 K''2
Jfm  
amount of indebtedness 负债款额 "Z]z9(  
amount of principal of the loan 贷款本金额 |hD)=sCj  
amount of rates chargeable 应征差饷数额 x/L(0z  
amount of share capital 股本额 rVM?[_'O
 
amount of sums assured 承保款额 Ex+E66bE  
amount of variation 变动幅度 7r{159&=  
amount of vote 拨款数额 c[+uwO~  
amount payable 应付款额 r
7+Ytr  
amount receivable 应收款额 PI&@/+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Utj4f-M  
analysis 分析 "IJ 9vXI  
ancillary risk 附属风险 ==npFjB  
annual account 周年帐目；周年帐目报表；年度决算；年结 gxc8O).5vY  
annual accounting date 年结日期 MZvxcr{x  
annual allowance 每年免税额；年积金；年度津贴；年津
J-ErG!  
annual balance 年度余额 L2IY$+=M  
annual disposable income 每年可动用收入 x31Jl{x8\?  
annual estimates 周年预算 O ]!/fZ;(  
annual fee 年费 S0WKEv@ Hn  
annual general meeting 周年大会 D+xPd<  
annual growth rate 年增率；每年增长率 JN-W`2  
annual long-term supplement 长期个案每年补助金 ipD/dx.  
annual pensionable emolument 可供计算退休金的年薪 ZC97Z sE  
annual report 年报 glomwny  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -Mzm~@_s]  
annual return 周年报表；周年申报表；每年报税表格 h\/T b8  
Annual Return Rules 《周年报表规则》 85rjM#~
  
annual review of consumer prices 每年消费物价回顾 `Y,<[ Lnr  
annual roll-forward basis 逐年延展方式 J\E?rT  
annual salary 年薪 LAH.PcjPa  
annual statement 年度报表；年度决算表 5Ve T8/7Q  
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 vw*,_f  
annuitant 年金受益人 $Dm|ol.Z  
annuity 年金 8Z>
=sUMQ  
annuity contract 年金合约 4t lLh`-8  
annuity on human life 人寿年金 RA*W Ys&xb  
antecedent debt 先前的债项 <"Yx}5n
.  
ante-dated cheque 倒填日期支票 ;3&HZq6Z (  
anticipated expenditure 预期开支 B*otquz  
anticipated net profit 预期纯利 7e=s `j  
anticipated revenue 预期收入 h|N!U/(U  
anti-inflation measure 反通货膨胀措施 [orS-H7^  
anti-inflationary stance 反通货膨胀立场 J3y4D}  
apparent deficit 表面赤字 !"SuE)WM   
apparent financial solvency 表面偿债能力 IN?rPdY  
apparent partner 表面合伙人 |W*i'E  
application for personal assessment 个人入息课税申请书 ^]TY S]C  
application of fund 资金应用 !Q=xIS  
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 78kT}kgW  
appointed actuary 委任精算师 z4rg.ai  
appointed auditor 委任核数师；委任审计师 2`pg0ciX (  
appointed trustee 委任的受托人 aA=7x&z@  
appointer 委任人 bG/[mZpRT  
apportioned pro rata 按比例分摊 vt(cC))  
apportionment 分配；分摊 .9!?vz]1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DS^`:^hv  
apportionment formula 分摊方程式 "]hQ\b\O  
apportionment of estate duty 遗产税的分摊 \*\)zj*r  
appraisal 估价；评估 l{t! LTf;  
appreciable growth 可观增长 w0,rFWS  
appreciable impact 显着影响 u5A$VRMN  
appreciable increase 可观增长 +K:hetv  
appreciation 增值；升值 <nJ8%aY,  
appreciation against other currencies 相对其他货币升值 W$`p ,$.n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *eAzk2  
appreciation tax 增值税 UgD&tD0fp  
appropriation 拨款；拨用；拨付 %<h+_(\
h  
appropriation account 拨款帐目 G$E+qk nJL  
Appropriation Bill 拨款法案 1Wb_>`;  
appropriation-in-aid system 补助拨款办法 kZNVUhW6S  
approved assets 核准资产 ?y2v?h"  
approved basket stock 认可一篮子证券 `:kI@TPI_C  
approved budget 核准预算 iJ p E`  
approved charitable donation 认可慈善捐款
tB<|7  
approved charitable institution 认可慈善机构 Qn`Fq,uvL  
approved currency 核准货币；认可货币 2py [P  
approved estimates 核准预算 -$o4WSd~  
approved estimates of expenditure 核准开支预算 p~17cH4~-f  
approved overseas insurer 核准海外保险人 e2"gzZ4;g  
approved overseas trust company 核准海外信托公司 qx`)M3Mu|<  
approved pooled investment fund 核准汇集投资基金 LIfYpn6  
approved provident fund scheme 认可公积金计划 %Iv*u sXP  
approved provision 核准拨款 T*qSk!  
approved redeemable share 核准可赎回股份 2-_d~~O1N  
approved regional stock 认可地区性证券 c. 06Sw*  
approved retirement scheme 认可退休金计划 \pVWYx  
approved subordinated loan 核准附属贷款 L]{1@~E:q  
arbitrage 套戥；套汇；套利 Y(6p&I  
arbitrageur 套戥者；套汇者 _qsg2e}n  
arbitrary amount 临时款项 TgvBy
  
arrangement 措施；安排；协定 Y1 *8&xT  
arrears 欠款 -HUlB|Q8r  
arrears of pay 欠付薪酬 iDV.C@  
arrears of revenue 逾期未收税款；逾期未收的帐项 XG01g3  
articles of association 组织章程；组织细则；组织章程细则 U OcO\EA+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5'S~PQka*  
ascertainment of profit 确定利润 3pjK`"Nmz\  
"Asia Clear" “亚洲结算系统”