[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 "vOfAo]`  
allotment notice 股份配售通知；配股通知 A?IZ( Zx(`  
allotment of shares 股份分配
ocl47)  
allowable 可获宽免；免税的 SQt|(r)  
allowable business loss 可扣除的营业亏损 Fb|e]?w  
allowable expenses 可扣税的支出 De nt?  
allowance 免税额；津贴；备抵；准备金 _h1 HuL  
allowance for debts 债项的免税额 ^\[LrPqe  
allowance for depreciation by wear and tear 耗损折旧免税额 MzR1<W{ O  
allowance for funeral expenses 殡殓费的免税额 \%Ah^U)gS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HLSfoQ& )v  
allowance for repairs and outgoings 修葺及支出方面的免税额 k)5_1y  
allowance to debtor 给债务人的津贴 <cDKGd  
alteration of capital 资本更改 O| 1f^_S/  
alternate trustee 候补受托人 8{G?92 {rN  
amalgamation 合并 \U!@OX.R'M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jKj=#O
 
ambit of charges 征税范围；收费范围 j(%gMVu  
amended valuation 经修订的估值 2fzKdkJhe  
American Commodities Exchange 美国商品交易所 &8]#RQy{f  
American Express Bank Limited 美国运通银行 dgco*TIGO  
American Stock Exchange 美国证券交易所 pG!(6V-x<E  
amortization 摊销 lHcZi  
amount due from banks 存放银行同业的款项 4FIV  
amount due from banks abroad 存放海外银行同业的款项 b$v[@"1  
amount due from holding companies 控股公司欠款 Jm %ynW  
amount due from local banks 存放本港银行同业的款项 0Oc}rRH(C  
amount due to banks 银行同业的存款 r*6"'W>c6  
amount due to banks abroad 海外银行同业的存款 oI_oz0nHk  
amount due to holding companies 控股公司存款 !f\?c7  
amount due to local banks 本港银行同业的存款 Jtp>m?1Ve  
amount due to outport banks 外埠银行同业的存款 }{&ln  
amount for note issue 发行纸币的款额 2#AeN6\@  
amount of bond 担保契据的款额 C{UF~  
amount of consideration 代价款额 Q(IJD4  
amount of contribution 供款数额 NV}RRs  
amount of indebtedness 负债款额 /lLov.  
amount of principal of the loan 贷款本金额 QN_)3lm  
amount of rates chargeable 应征差饷数额 a{]g+tGH  
amount of share capital 股本额 *?_qE  
amount of sums assured 承保款额 YVB% kKv{  
amount of variation 变动幅度 3z
,v#2  
amount of vote 拨款数额 {H=oxa  
amount payable 应付款额 \}$*}gW[}  
amount receivable 应收款额 =5y`(0 I`U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .vv5t  
analysis 分析 b:P\=k]8#  
ancillary risk 附属风险 X0y?<G1(a  
annual account 周年帐目；周年帐目报表；年度决算；年结 /[a|DUoHO  
annual accounting date 年结日期  6
R;)  
annual allowance 每年免税额；年积金；年度津贴；年津 T&
1-eq>l  
annual balance 年度余额 ;".z[l*  
annual disposable income 每年可动用收入 !uWxRpT,7  
annual estimates 周年预算 CN.6E<9'kK  
annual fee 年费 Mjb 1  
annual general meeting 周年大会 ?SC3Vzr  
annual growth rate 年增率；每年增长率 |EF>Y9   
annual long-term supplement 长期个案每年补助金 bnijM/73  
annual pensionable emolument 可供计算退休金的年薪 $d'CBsu|<  
annual report 年报 N0=-7wMk(Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uuu\f*<  
annual return 周年报表；周年申报表；每年报税表格 <fNGhmL  
Annual Return Rules 《周年报表规则》 DVObrL)znL  
annual review of consumer prices 每年消费物价回顾 &&X$d!V  
annual roll-forward basis 逐年延展方式 q}>M& *  
annual salary 年薪 W`#gpi)7N  
annual statement 年度报表；年度决算表 MWM +hk1fs  
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 n}19?K]g  
annuitant 年金受益人 jEUx q%BH  
annuity 年金 fO*)LPen.z  
annuity contract 年金合约 fC_zX}3
 
annuity on human life 人寿年金 +.w[6  
antecedent debt 先前的债项 K<c2P
Fo)Q  
ante-dated cheque 倒填日期支票 ~6p5H}'H1  
anticipated expenditure 预期开支 lZ}P{d'f.  
anticipated net profit 预期纯利 ,# ]+HS^B  
anticipated revenue 预期收入 YVoao#!  
anti-inflation measure 反通货膨胀措施 F4Rr26M  
anti-inflationary stance 反通货膨胀立场 XmP;L(wa  
apparent deficit 表面赤字 1{^CfamF  
apparent financial solvency 表面偿债能力 St
EQ -k  
apparent partner 表面合伙人 $( S*GF$S  
application for personal assessment 个人入息课税申请书 <BS Sa`N`  
application of fund 资金应用 w{3

ycR  
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 $u:<x
  
appointed actuary 委任精算师 8pqs?L@W  
appointed auditor 委任核数师；委任审计师 TZe+<~4*i%  
appointed trustee 委任的受托人 T-^0:@5o9  
appointer 委任人 -(!uC+BZX  
apportioned pro rata 按比例分摊 _0K.Fk*(!  
apportionment 分配；分摊 o WI!u 5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N8VVGPa  
apportionment formula 分摊方程式 j(sLK &  
apportionment of estate duty 遗产税的分摊 z^'n*h  
appraisal 估价；评估 |7y 6 pz  
appreciable growth 可观增长 y>`5Kyj3-@  
appreciable impact 显着影响 YNI;h% w  
appreciable increase 可观增长 C ck#Y  
appreciation 增值；升值 f_rp<R>Uu  
appreciation against other currencies 相对其他货币升值 sa G8g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "9w}dQ  
appreciation tax 增值税 n!ZMTcK8  
appropriation 拨款；拨用；拨付 &Y+e=1a+  
appropriation account 拨款帐目 {#N%Bq}  
Appropriation Bill 拨款法案 n,CD  
appropriation-in-aid system 补助拨款办法 .@@an;C  
approved assets 核准资产 [P{a_(
 
approved basket stock 认可一篮子证券 e^zHw^js  
approved budget 核准预算 RB[/
q:  
approved charitable donation 认可慈善捐款 ZNi +Aw$u  
approved charitable institution 认可慈善机构 iA9 E^  
approved currency 核准货币；认可货币 e gI&epN  
approved estimates 核准预算 m^Glc?g<  
approved estimates of expenditure 核准开支预算 fH[Wkif  
approved overseas insurer 核准海外保险人 F_ 81l<  
approved overseas trust company 核准海外信托公司 P].eAAXnP  
approved pooled investment fund 核准汇集投资基金 9
p4y>3  
approved provident fund scheme 认可公积金计划 6|5H=*)DH  
approved provision 核准拨款 D^|9/qm$  
approved redeemable share 核准可赎回股份 6lsEGe  
approved regional stock 认可地区性证券 1DqX:WM6  
approved retirement scheme 认可退休金计划 eQ;Q4  
approved subordinated loan 核准附属贷款 uaaf 9SL?  
arbitrage 套戥；套汇；套利 P3!Atnv2  
arbitrageur 套戥者；套汇者 KzNm^^#/$A  
arbitrary amount 临时款项 OM)3Y6rK  
arrangement 措施；安排；协定 DHv2&z H  
arrears 欠款 w G8 nw;  
arrears of pay 欠付薪酬 tb,9a!?  
arrears of revenue 逾期未收税款；逾期未收的帐项 IX
WQ)  
articles of association 组织章程；组织细则；组织章程细则 &<Zdyf?[Ou  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aBxiK[[`  
ascertainment of profit 确定利润 i$C-)d]  
"Asia Clear" “亚洲结算系统”