[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 )\:IRr"  
allotment notice 股份配售通知；配股通知 ogQfzk  
allotment of shares 股份分配 :x[()J~N  
allowable 可获宽免；免税的 o!~XYEXvUa  
allowable business loss 可扣除的营业亏损 \+sa[
jK  
allowable expenses 可扣税的支出 hx;kNcPbI  
allowance 免税额；津贴；备抵；准备金 5EVypw?]x  
allowance for debts 债项的免税额 a?nK |Q=e  
allowance for depreciation by wear and tear 耗损折旧免税额 +aEm]=3  
allowance for funeral expenses 殡殓费的免税额 Spx%`O<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]g ;+7  
allowance for repairs and outgoings 修葺及支出方面的免税额 1;c>#20  
allowance to debtor 给债务人的津贴 l#T%N@
X  
alteration of capital 资本更改 CP;<B1  
alternate trustee 候补受托人 ~' 955fK>  
amalgamation 合并 dL+yd0b*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Kf[.@_TD<1  
ambit of charges 征税范围；收费范围 j2IK\~W?-  
amended valuation 经修订的估值 E:/!]sm!  
American Commodities Exchange 美国商品交易所 L>
1y[ Q  
American Express Bank Limited 美国运通银行 +Fad Ox7X$  
American Stock Exchange 美国证券交易所 ReM]I<WuY  
amortization 摊销 'v0rnIs I?  
amount due from banks 存放银行同业的款项 L)\<7  
amount due from banks abroad 存放海外银行同业的款项 L
-}Uj^yF  
amount due from holding companies 控股公司欠款 [o(!/38"@=  
amount due from local banks 存放本港银行同业的款项 H.>EO&#|p  
amount due to banks 银行同业的存款 /0gr?I1wr7  
amount due to banks abroad 海外银行同业的存款 fUY05OMZ  
amount due to holding companies 控股公司存款 p6BDhT(RS  
amount due to local banks 本港银行同业的存款 @|t]9  
amount due to outport banks 外埠银行同业的存款 ^swj!da  
amount for note issue 发行纸币的款额 KFO K%vbM  
amount of bond 担保契据的款额 286r
eeN/e  
amount of consideration 代价款额 V[*>}XQER  
amount of contribution 供款数额 NrXIaN  
amount of indebtedness 负债款额 \ILNx^$EL  
amount of principal of the loan 贷款本金额 GT]>  
amount of rates chargeable 应征差饷数额 2 yANf  
amount of share capital 股本额 $G)HU6hF*  
amount of sums assured 承保款额 4[kyzz x  
amount of variation 变动幅度
KGc.YUoE  
amount of vote 拨款数额 G}l9 [lE  
amount payable 应付款额 @73 kry v  
amount receivable 应收款额 2(~Zl\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HbB8A#u  
analysis 分析 cH5  
ancillary risk 附属风险 }0anssC  
annual account 周年帐目；周年帐目报表；年度决算；年结 wL:7G  
annual accounting date 年结日期 O>nMeU  
annual allowance 每年免税额；年积金；年度津贴；年津 3J 5,V  
annual balance 年度余额 6A.%)whI;  
annual disposable income 每年可动用收入 g)$KN,gGuO  
annual estimates 周年预算 k\SqDmv  
annual fee 年费 QP50.P5g  
annual general meeting 周年大会 j[\:#/J  
annual growth rate 年增率；每年增长率 pi#a!Quf\  
annual long-term supplement 长期个案每年补助金 1fIx@  
annual pensionable emolument 可供计算退休金的年薪 "HqmS  
annual report 年报 >2),HZp^I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oidK_mU9q  
annual return 周年报表；周年申报表；每年报税表格 P/WGB~NH  
Annual Return Rules 《周年报表规则》 S~fP$L5  
annual review of consumer prices 每年消费物价回顾 ~&ns?z>x  
annual roll-forward basis 逐年延展方式 DH
eZi3&i  
annual salary 年薪 C%E~9_w  
annual statement 年度报表；年度决算表 ^`SEmYb;  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W,yLGz\  
annuitant 年金受益人 .IY@Q  
annuity 年金 iQ2}*:Jc$  
annuity contract 年金合约 M"p%CbcI]  
annuity on human life 人寿年金 ZDp^k{AN9a  
antecedent debt 先前的债项 f2o6GC_  
ante-dated cheque 倒填日期支票 V;CRs\aYf  
anticipated expenditure 预期开支 }|;j2'(R  
anticipated net profit 预期纯利 /\mY
Xi\  
anticipated revenue 预期收入 4 Cd5-I  
anti-inflation measure 反通货膨胀措施 8Ara^Xh}q  
anti-inflationary stance 反通货膨胀立场 TTa3DbFp%  
apparent deficit 表面赤字 PbS1`8|4  
apparent financial solvency 表面偿债能力 >cmz JS  
apparent partner 表面合伙人 YG=:lf  
application for personal assessment 个人入息课税申请书 gk?H@b*  
application of fund 资金应用 wVI_SQ<8V  
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 b5]<!~Fv:`  
appointed actuary 委任精算师 "0 %fR"  
appointed auditor 委任核数师；委任审计师 ?F$#t6Q  
appointed trustee 委任的受托人 r 20!  
appointer 委任人 +0*\q  
apportioned pro rata 按比例分摊 G~u
$BV'  
apportionment 分配；分摊 :~W(#T,$E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [hot,\+f  
apportionment formula 分摊方程式 >}NnzZ  
apportionment of estate duty 遗产税的分摊 ^pew'pHQ  
appraisal 估价；评估 rB]2qk`/'  
appreciable growth 可观增长
q)C Xu
 
appreciable impact 显着影响 `#!>}/m  
appreciable increase 可观增长 .9z}S=ZK  
appreciation 增值；升值 z!b:|*m]w  
appreciation against other currencies 相对其他货币升值 UfO='&U^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ho(}_Q&  
appreciation tax 增值税 EFI!b60mc  
appropriation 拨款；拨用；拨付 nwfu@h0G  
appropriation account 拨款帐目 r
eY
IF*  
Appropriation Bill 拨款法案 <Pe'&u  
appropriation-in-aid system 补助拨款办法 OKau3T]  
approved assets 核准资产 u^]Gc p  
approved basket stock 认可一篮子证券 +T*??OW@  
approved budget 核准预算 _PC<Td>nm  
approved charitable donation 认可慈善捐款 jg%mWiKwK7  
approved charitable institution 认可慈善机构 FGc#_4SiL  
approved currency 核准货币；认可货币 m*)jndXY  
approved estimates 核准预算 J
~`!@!  
approved estimates of expenditure 核准开支预算 z.)*/HGJm  
approved overseas insurer 核准海外保险人 ! ,H6.IH;S  
approved overseas trust company 核准海外信托公司 %cDTq&Q  
approved pooled investment fund 核准汇集投资基金 `\ IaeMvo  
approved provident fund scheme 认可公积金计划 7tJ#0to  
approved provision 核准拨款 "B"ql-K  
approved redeemable share 核准可赎回股份 ? ][/hL@[  
approved regional stock 认可地区性证券 LB$0'dZU  
approved retirement scheme 认可退休金计划 *'M+oi  
approved subordinated loan 核准附属贷款 zd$iDi($  
arbitrage 套戥；套汇；套利 Ji=`XsV  
arbitrageur 套戥者；套汇者 s{X+0_@Q  
arbitrary amount 临时款项 4/3w *  
arrangement 措施；安排；协定 n++

ak\  
arrears 欠款 wpQp1){%Q  
arrears of pay 欠付薪酬 |7Z}#eP//  
arrears of revenue 逾期未收税款；逾期未收的帐项 h?4EVOx+  
articles of association 组织章程；组织细则；组织章程细则 DW7Jk"\GH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /&
@q*L  
ascertainment of profit 确定利润 {H9
g&pfv  
"Asia Clear" “亚洲结算系统”