[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 &0:Gj3`  
allotment notice 股份配售通知；配股通知 ]#rV]As  
allotment of shares 股份分配 O, :|  
allowable 可获宽免；免税的 qLc&.O.=  
allowable business loss 可扣除的营业亏损 ua &uR7  
allowable expenses 可扣税的支出 5 wN)N~JE  
allowance 免税额；津贴；备抵；准备金 burSb:JF  
allowance for debts 债项的免税额 aI`d  
allowance for depreciation by wear and tear 耗损折旧免税额 Fm6]mz%~u#  
allowance for funeral expenses 殡殓费的免税额 a G4 ^xOD  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 61OlnmvE  
allowance for repairs and outgoings 修葺及支出方面的免税额 b`^?nD7  
allowance to debtor 给债务人的津贴 
0Q8iX)  
alteration of capital 资本更改 LTH,a?lD  
alternate trustee 候补受托人 :,
R>e}lM  
amalgamation 合并 .h4
Z\R`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7.g,&s%q  
ambit of charges 征税范围；收费范围 WX _g  
amended valuation 经修订的估值 U2vb&Qu/  
American Commodities Exchange 美国商品交易所 (b&Z\?"  
American Express Bank Limited 美国运通银行 l[m*csDk"  
American Stock Exchange 美国证券交易所
t}pYSSTz  
amortization 摊销 >1]hR)Ip  
amount due from banks 存放银行同业的款项 )hoVB  
amount due from banks abroad 存放海外银行同业的款项 O&~ @ior  
amount due from holding companies 控股公司欠款 nU\.`.39 +  
amount due from local banks 存放本港银行同业的款项 $#W^JWN1  
amount due to banks 银行同业的存款 XpK  Y#  
amount due to banks abroad 海外银行同业的存款 {)!ua7GF0H  
amount due to holding companies 控股公司存款 d7zZ~n  
amount due to local banks 本港银行同业的存款 Zu4CFX-4  
amount due to outport banks 外埠银行同业的存款 qt"6~r!  
amount for note issue 发行纸币的款额 eoQt87VCU  
amount of bond 担保契据的款额 /l3O i@\  
amount of consideration 代价款额 ;p
fN  
amount of contribution 供款数额 ZC<EPUV(  
amount of indebtedness 负债款额 0JR)-*  
amount of principal of the loan 贷款本金额 '.S02=/  
amount of rates chargeable 应征差饷数额 -ik((qx_  
amount of share capital 股本额 /7,@q?v  
amount of sums assured 承保款额 h<PS<  
amount of variation 变动幅度 ]iFW>N*a  
amount of vote 拨款数额 Q^l!cL| {  
amount payable 应付款额 pmi[M)D  
amount receivable 应收款额 vQnhb%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .RmoO\ ,Gm  
analysis 分析 a[ sdYZ  
ancillary risk 附属风险 '}(Fj2P79  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~Hj
c?*  
annual accounting date 年结日期 Xqew~R^MP  
annual allowance 每年免税额；年积金；年度津贴；年津 bu\(KR$s  
annual balance 年度余额 nKtRJ,>  
annual disposable income 每年可动用收入 00y(E@~  
annual estimates 周年预算 w( @QRd{  
annual fee 年费 HTMo.hr
  
annual general meeting 周年大会 O<Ay`p5  
annual growth rate 年增率；每年增长率 4mX]JH`UTe  
annual long-term supplement 长期个案每年补助金 F*Yx1vj  
annual pensionable emolument 可供计算退休金的年薪 (R RRG;*n#  
annual report 年报 d& v 7l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ybv< 1  
annual return 周年报表；周年申报表；每年报税表格 /6\uBy"Xt  
Annual Return Rules 《周年报表规则》 &f?JtpB  
annual review of consumer prices 每年消费物价回顾 a_b+RMy  
annual roll-forward basis 逐年延展方式 ?hIDy M  
annual salary 年薪 N#R8ez`  
annual statement 年度报表；年度决算表 <&)zT#"  
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 j"zW0g!S  
annuitant 年金受益人 $~ d6KFT  
annuity 年金 +x4*T  
annuity contract 年金合约 &fkH\o7)  
annuity on human life 人寿年金 JPgFTr  
antecedent debt 先前的债项 JEZ0O&_R  
ante-dated cheque 倒填日期支票 o`'4EVw*  
anticipated expenditure 预期开支 B/hQvA;(  
anticipated net profit 预期纯利 gssEdJ  
anticipated revenue 预期收入 PtL8Kd0`C  
anti-inflation measure 反通货膨胀措施 HFz;"s3lWM  
anti-inflationary stance 反通货膨胀立场 Cyg(~7]  
apparent deficit 表面赤字 07ppq?,y  
apparent financial solvency 表面偿债能力 \]\GDpu[  
apparent partner 表面合伙人 Rx.5;2m  
application for personal assessment 个人入息课税申请书 &/otoAr(  
application of fund 资金应用 XZ(<Mo\v  
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 iP$>/[I  
appointed actuary 委任精算师 G1ruF8  
appointed auditor 委任核数师；委任审计师 >I&s%4  
appointed trustee 委任的受托人 0Q cJ Ek  
appointer 委任人 Y[>`#RhP  
apportioned pro rata 按比例分摊 u'Hh||La"  
apportionment 分配；分摊 EgzdRB\Cf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <5ULu(b&$  
apportionment formula 分摊方程式 -G=.3 bux  
apportionment of estate duty 遗产税的分摊 g(Oor6Pp  
appraisal 估价；评估 L}g#h+GP[  
appreciable growth 可观增长 *$1F|G  
appreciable impact 显着影响 #D>:'ezm  
appreciable increase 可观增长 %y)hYLOJ  
appreciation 增值；升值 X2Q35.AB  
appreciation against other currencies 相对其他货币升值 65mfq&"P?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Wm)Id_  
appreciation tax 增值税 OsYZa`$,  
appropriation 拨款；拨用；拨付 c<Q*g  
appropriation account 拨款帐目 >.XXB 5a  
Appropriation Bill 拨款法案 6IJ;od.\b$  
appropriation-in-aid system 补助拨款办法 =i/r:  
approved assets 核准资产 -|= )
 
approved basket stock 认可一篮子证券 $!\L6;:  
approved budget 核准预算 E^pn-rB  
approved charitable donation 认可慈善捐款 y4&x`|tv  
approved charitable institution 认可慈善机构 9}q)AL-ga  
approved currency 核准货币；认可货币 p}X *HJq$  
approved estimates 核准预算 rj1%IzaXU^  
approved estimates of expenditure 核准开支预算 #9qX:*>h  
approved overseas insurer 核准海外保险人 s]D1s%Mx  
approved overseas trust company 核准海外信托公司 lfR}cx  
approved pooled investment fund 核准汇集投资基金 Pt6d5EIG  
approved provident fund scheme 认可公积金计划 )M7~RN  
approved provision 核准拨款 ``rYzj _  
approved redeemable share 核准可赎回股份 zMO xJ   
approved regional stock 认可地区性证券 yK_$d0ZGE~  
approved retirement scheme 认可退休金计划 .n?i'8  
approved subordinated loan 核准附属贷款 Fa#5a'}I  
arbitrage 套戥；套汇；套利 Jt?` (H  
arbitrageur 套戥者；套汇者 9wdX#=I  
arbitrary amount 临时款项 X|R"8cJ  
arrangement 措施；安排；协定 $)=`Iai  
arrears 欠款 {OS[0LB  
arrears of pay 欠付薪酬 \vW'\}  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q7mikg=1-  
articles of association 组织章程；组织细则；组织章程细则 %GMCyT  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `bd9N!K  
ascertainment of profit 确定利润 ~ntDzF  
"Asia Clear" “亚洲结算系统”