[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 .uinv  
allotment notice 股份配售通知；配股通知 [sNvCE$\]  
allotment of shares 股份分配 3#?53s  
allowable 可获宽免；免税的 ^[&,MQU{7  
allowable business loss 可扣除的营业亏损 Pcjrv:0$  
allowable expenses 可扣税的支出 R`J .vMT  
allowance 免税额；津贴；备抵；准备金 G0A\"2U  
allowance for debts 债项的免税额 Dz&,g+>$J  
allowance for depreciation by wear and tear 耗损折旧免税额 Vx{   
allowance for funeral expenses 殡殓费的免税额 R=<%!   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Zts1BWL[  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y(u`K=*  
allowance to debtor 给债务人的津贴 LJ6L#es2  
alteration of capital 资本更改 _T_6Yl&cf)  
alternate trustee 候补受托人 ;X;(7  
amalgamation 合并 v@4vitbG9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;F_P<b 2  
ambit of charges 征税范围；收费范围 $
>7T s>8  
amended valuation 经修订的估值 nYR#Q|  
American Commodities Exchange 美国商品交易所 l"1*0jgBw  
American Express Bank Limited 美国运通银行 Wecxx^vtv6  
American Stock Exchange 美国证券交易所 + 9I|Fm  
amortization 摊销 :uJHFF xg  
amount due from banks 存放银行同业的款项 ~Ajst!Y7=  
amount due from banks abroad 存放海外银行同业的款项 6RG63+G  
amount due from holding companies 控股公司欠款 nu)YN1 *  
amount due from local banks 存放本港银行同业的款项 "@^Q"RF  
amount due to banks 银行同业的存款 UfIr"bU6  
amount due to banks abroad 海外银行同业的存款 gA`QV''/:  
amount due to holding companies 控股公司存款 (_]!}N  
amount due to local banks 本港银行同业的存款 )FSEHQ  
amount due to outport banks 外埠银行同业的存款 .C.b5x!  
amount for note issue 发行纸币的款额
W~PMR/^i  
amount of bond 担保契据的款额 {V pko  
amount of consideration 代价款额 c39j|/!;Y  
amount of contribution 供款数额 .Cf!5[0E  
amount of indebtedness 负债款额 d}%-vm} 0  
amount of principal of the loan 贷款本金额 `8r$b/6  
amount of rates chargeable 应征差饷数额 !"o\H(siT  
amount of share capital 股本额 P,xIDj4d  
amount of sums assured 承保款额 FQ>kTm`d
 
amount of variation 变动幅度 /+*N.D'`t,  
amount of vote 拨款数额 R
58NTPm  
amount payable 应付款额 ]Ok'C"V(j  
amount receivable 应收款额 x4/{XRQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f5p/cUzX  
analysis 分析 ExQ\qp3  
ancillary risk 附属风险  +h Ks  
annual account 周年帐目；周年帐目报表；年度决算；年结 /M'd$k"0z  
annual accounting date 年结日期 E[7E%^:Mg  
annual allowance 每年免税额；年积金；年度津贴；年津 4AKr.a0q  
annual balance 年度余额 ?pcbso  
annual disposable income 每年可动用收入 r
W090Py  
annual estimates 周年预算 lSBR(a<\y  
annual fee 年费 RO|8NC<oj  
annual general meeting 周年大会 r B{w4  
annual growth rate 年增率；每年增长率 ,"KfZf;?  
annual long-term supplement 长期个案每年补助金 [V>s]c<4`o  
annual pensionable emolument 可供计算退休金的年薪 &2U%/JqY  
annual report 年报 jO/cdLKX(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 al B'l  
annual return 周年报表；周年申报表；每年报税表格 OrYN-A4{
 
Annual Return Rules 《周年报表规则》 BU4IN$d0Po  
annual review of consumer prices 每年消费物价回顾 ^{{a v?h  
annual roll-forward basis 逐年延展方式 +q;{%3C  
annual salary 年薪 FZW`ADq]  
annual statement 年度报表；年度决算表 :p,|6~b$  
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 1r};cY6  
annuitant 年金受益人 L N Fe7<y  
annuity 年金 ; o Y|~  
annuity contract 年金合约 kG{};Vm  
annuity on human life 人寿年金 3tCTPZy  
antecedent debt 先前的债项 <i4]qO(0u  
ante-dated cheque 倒填日期支票 ^EKRbPA9:<  
anticipated expenditure 预期开支 [*Ai@:F  
anticipated net profit 预期纯利 z HvE_-  
anticipated revenue 预期收入 y631;dU  
anti-inflation measure 反通货膨胀措施 <ch}]-_  
anti-inflationary stance 反通货膨胀立场 jpO0dtn3=  
apparent deficit 表面赤字 .ARM~{q6)@  
apparent financial solvency 表面偿债能力 /Jc{aw  
apparent partner 表面合伙人 s9a`2Wm  
application for personal assessment 个人入息课税申请书 ,(a~vqNQW3  
application of fund 资金应用 [qW%H,_  
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 LSA6*Q51  
appointed actuary 委任精算师 bS2g4]$'po  
appointed auditor 委任核数师；委任审计师 ap'La|9t>  
appointed trustee 委任的受托人 CQNMCYjg(R  
appointer 委任人 \O4s0*gw  
apportioned pro rata 按比例分摊 TIZ2'q5wg  
apportionment 分配；分摊 )c&ya|h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !yPy@eP~  
apportionment formula 分摊方程式 [5p3:D  
apportionment of estate duty 遗产税的分摊 Xz^k.4 Y{4  
appraisal 估价；评估
YPGzI]\  
appreciable growth 可观增长 l?2  
appreciable impact 显着影响 1;1;-4k7I  
appreciable increase 可观增长 auc:|?H~1n  
appreciation 增值；升值 W4& 8  
appreciation against other currencies 相对其他货币升值 z,$uIv
}'@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZzN
HEV  
appreciation tax 增值税 C3Q #[  
appropriation 拨款；拨用；拨付 Uz_p-J0  
appropriation account 拨款帐目 !.X/(R7J  
Appropriation Bill 拨款法案 ;akW i]  
appropriation-in-aid system 补助拨款办法 xT_"` @  
approved assets 核准资产 T0")Ryu  
approved basket stock 认可一篮子证券 Jw@X5-(Cp  
approved budget 核准预算 hHTt-x#  
approved charitable donation 认可慈善捐款 z[1uub,)1  
approved charitable institution 认可慈善机构 =DfI^$Lr:  
approved currency 核准货币；认可货币 JZ`SV}\`  
approved estimates 核准预算 $.pCoS]i  
approved estimates of expenditure 核准开支预算 n}F$kyI  
approved overseas insurer 核准海外保险人 V\x'w*FP  
approved overseas trust company 核准海外信托公司 i KQj[%O  
approved pooled investment fund 核准汇集投资基金 &"JC
8  
approved provident fund scheme 认可公积金计划 \t1#5  
approved provision 核准拨款 X4S|JT  
approved redeemable share 核准可赎回股份 L=qhb;  
approved regional stock 认可地区性证券 ;
$6L_C4B  
approved retirement scheme 认可退休金计划 Ewp2 1  
approved subordinated loan 核准附属贷款 w-ald?`  
arbitrage 套戥；套汇；套利
3'kKbrk [  
arbitrageur 套戥者；套汇者 hBX.GFnw  
arbitrary amount 临时款项 |v%$Q/zp&  
arrangement 措施；安排；协定 e
sA^-$  
arrears 欠款 9ybR+dGm+  
arrears of pay 欠付薪酬 EBW*v '  
arrears of revenue 逾期未收税款；逾期未收的帐项 d;p3cW"  
articles of association 组织章程；组织细则；组织章程细则 {22ey`@`h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z(tJd,  
ascertainment of profit 确定利润 Q2Ey RFT  
"Asia Clear" “亚洲结算系统”