[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/z\ ^Q  
allotment notice 股份配售通知；配股通知 ^@`e  
allotment of shares 股份分配 AwXt @!(  
allowable 可获宽免；免税的 o9Txo (tYU  
allowable business loss 可扣除的营业亏损 /pN'K5@  
allowable expenses 可扣税的支出 Cb{A:\>Q{  
allowance 免税额；津贴；备抵；准备金 }\f(qw  
allowance for debts 债项的免税额 3p3WDL7  
allowance for depreciation by wear and tear 耗损折旧免税额 Bhu@2KdA  
allowance for funeral expenses 殡殓费的免税额 xd|~+4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o"#TZB+k
 
allowance for repairs and outgoings 修葺及支出方面的免税额 ZEj!jWP2m  
allowance to debtor 给债务人的津贴 ,<$YVXe/  
alteration of capital 资本更改 8pk#sJ51  
alternate trustee 候补受托人 lH)em.#  
amalgamation 合并 O~h94 B`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @q+cmJKv  
ambit of charges 征税范围；收费范围 +~ 3w5.8  
amended valuation 经修订的估值 cK[R1 ReH  
American Commodities Exchange 美国商品交易所 97Zk P=Cq  
American Express Bank Limited 美国运通银行 gX$0[ sIS.  
American Stock Exchange 美国证券交易所 s~LZOPN  
amortization 摊销 B6ed,($&  
amount due from banks 存放银行同业的款项 7a:*Y"f,~  
amount due from banks abroad 存放海外银行同业的款项 f2 ydL/M,  
amount due from holding companies 控股公司欠款 X
LZ j  
amount due from local banks 存放本港银行同业的款项 j,=*WG  
amount due to banks 银行同业的存款 X a"XB  
amount due to banks abroad 海外银行同业的存款 \5Vp6^  
amount due to holding companies 控股公司存款 z1f^p7$M?  
amount due to local banks 本港银行同业的存款 uNe}
"h
s  
amount due to outport banks 外埠银行同业的存款 ,@Fgr(?'`>  
amount for note issue 发行纸币的款额 _{e&@d  
amount of bond 担保契据的款额 0R @g(  
amount of consideration 代价款额 *D?((_+  
amount of contribution 供款数额 r(: 8!=~K  
amount of indebtedness 负债款额 3}B5hht"D  
amount of principal of the loan 贷款本金额 S<eZd./p6  
amount of rates chargeable 应征差饷数额 N7*C P|?E  
amount of share capital 股本额 5pRY&6So  
amount of sums assured 承保款额 [jl2\3*  
amount of variation 变动幅度 -BA"3 S  
amount of vote 拨款数额 b JfD\  
amount payable 应付款额 Ecxj9h,S  
amount receivable 应收款额 j:3EpD@GS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 / R_ u\?k(  
analysis 分析 L1hD}J'$4  
ancillary risk 附属风险 w"cM<Ewu  
annual account 周年帐目；周年帐目报表；年度决算；年结 Op v1B2  
annual accounting date 年结日期 %Kh2E2Pe  
annual allowance 每年免税额；年积金；年度津贴；年津 e'1 ^+*bU  
annual balance 年度余额 >|a\>UgC  
annual disposable income 每年可动用收入 m|]j'g?{}(  
annual estimates 周年预算 61/)l0<;  
annual fee 年费 ,IIZX l@  
annual general meeting 周年大会 %z*29iKlI  
annual growth rate 年增率；每年增长率 3`58ah  
annual long-term supplement 长期个案每年补助金 X
zT78  
annual pensionable emolument 可供计算退休金的年薪 la'e[t7  
annual report 年报 umQi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >P<z |8  
annual return 周年报表；周年申报表；每年报税表格 -<Jq  
Annual Return Rules 《周年报表规则》 f.||P H  
annual review of consumer prices 每年消费物价回顾  =/6p#d*0  
annual roll-forward basis 逐年延展方式 ^ED"rMI  
annual salary 年薪 LZ~2=Y< U(  
annual statement 年度报表；年度决算表 nVxq72o@  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Bv^+d\*1  
annuitant 年金受益人 tM&n3MWQ  
annuity 年金 aXe{U}eow  
annuity contract 年金合约 EdEoXY-2  
annuity on human life 人寿年金 0Tcz[$?  
antecedent debt 先前的债项 'pan9PW  
ante-dated cheque 倒填日期支票 [%)@|^hw91  
anticipated expenditure 预期开支 |*:tyP%m^  
anticipated net profit 预期纯利 ZB828T3  
anticipated revenue 预期收入 ^J8uhV;w  
anti-inflation measure 反通货膨胀措施 $+Vmw
d;  
anti-inflationary stance 反通货膨胀立场 UqN{JG:#.  
apparent deficit 表面赤字 np\st7&f6  
apparent financial solvency 表面偿债能力 9C_*3?6  
apparent partner 表面合伙人 Oe/6.h?  
application for personal assessment 个人入息课税申请书 I*Vt,JYx  
application of fund 资金应用 8;TAb.r  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 re;Lg C  
appointed actuary 委任精算师 RI-A"cc6A  
appointed auditor 委任核数师；委任审计师 Y}ng_c  
appointed trustee 委任的受托人 2B-.}OJ  
appointer 委任人 "Y7+{  
apportioned pro rata 按比例分摊 kI%peb?  
apportionment 分配；分摊 q] px (  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yp*,Jp1  
apportionment formula 分摊方程式 CWs: l3_yn  
apportionment of estate duty 遗产税的分摊 U^[<  
appraisal 估价；评估 D?^540,b  
appreciable growth 可观增长 LfEvc2 v=g  
appreciable impact 显着影响 EYkj@ .,  
appreciable increase 可观增长 gmY/STN   
appreciation 增值；升值 9 ~~qAoD  
appreciation against other currencies 相对其他货币升值 +'|{1gB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6mCq/$  
appreciation tax 增值税 Uo2+:p  
appropriation 拨款；拨用；拨付 M#xQW`-`  
appropriation account 拨款帐目 v dU%R\  
Appropriation Bill 拨款法案 Q"%QQo}}  
appropriation-in-aid system 补助拨款办法 `mzb(bE  
approved assets 核准资产 ahA{B1M)n  
approved basket stock 认可一篮子证券 il12T`a  
approved budget 核准预算 Gzw@w{JBL  
approved charitable donation 认可慈善捐款 i'HPRY

 
approved charitable institution 认可慈善机构 g<$. - g  
approved currency 核准货币；认可货币 3?2<WEYr  
approved estimates 核准预算 /s:w^g~  
approved estimates of expenditure 核准开支预算 pz7H To;p  
approved overseas insurer 核准海外保险人 j$Nf%V 6Y  
approved overseas trust company 核准海外信托公司 
.s2$al  
approved pooled investment fund 核准汇集投资基金 {)xWD%  
approved provident fund scheme 认可公积金计划 l-}KmZ]  
approved provision 核准拨款 d",(aZ  
approved redeemable share 核准可赎回股份 _1  pDA  
approved regional stock 认可地区性证券 TnNWO+kg  
approved retirement scheme 认可退休金计划 f2yq8/J8.  
approved subordinated loan 核准附属贷款 GRT]aw  
arbitrage 套戥；套汇；套利 gWOt]D&#/  
arbitrageur 套戥者；套汇者 BX[~%iE  
arbitrary amount 临时款项 *YtB )6j  
arrangement 措施；安排；协定 p&^J=_O  
arrears 欠款 qbiK^gR  
arrears of pay 欠付薪酬 WULAty  
arrears of revenue 逾期未收税款；逾期未收的帐项 hv>KX  
articles of association 组织章程；组织细则；组织章程细则 t<638`{kk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;F5"}x  
ascertainment of profit 确定利润 s\gp5MT  
"Asia Clear" “亚洲结算系统”