[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 e@X~F6nP  
allotment notice 股份配售通知；配股通知 Lw!@[;2  
allotment of shares 股份分配 v3aiX  
allowable 可获宽免；免税的 ]`:Fj|>  
allowable business loss 可扣除的营业亏损 \ &_ -  
allowable expenses 可扣税的支出 ]A' e+RD4k  
allowance 免税额；津贴；备抵；准备金 ]bS\*q0Zf(  
allowance for debts 债项的免税额 N 4,w  
allowance for depreciation by wear and tear 耗损折旧免税额 J.O;c5wL  
allowance for funeral expenses 殡殓费的免税额 h! )(R<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kv5D =0r  
allowance for repairs and outgoings 修葺及支出方面的免税额 N8mK^{  
allowance to debtor 给债务人的津贴 rtUdL,Hx  
alteration of capital 资本更改 ?mF-zA'4]  
alternate trustee 候补受托人 ew"[]eZ:ut  
amalgamation 合并 -G *u2i_*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ][0HJG{{g  
ambit of charges 征税范围；收费范围 *4.f*3*  
amended valuation 经修订的估值 TYLf..i<  
American Commodities Exchange 美国商品交易所 qLPI^g,  
American Express Bank Limited 美国运通银行 fxiq
,o0  
American Stock Exchange 美国证券交易所 }*0%wP  
amortization 摊销 B;rq{ac!P]  
amount due from banks 存放银行同业的款项 1bvL  
amount due from banks abroad 存放海外银行同业的款项 TmUn/  
amount due from holding companies 控股公司欠款 Q>z0?%B  
amount due from local banks 存放本港银行同业的款项 &f!!UZMt)  
amount due to banks 银行同业的存款 X|.X4fs  
amount due to banks abroad 海外银行同业的存款 (r7~ccy4  
amount due to holding companies 控股公司存款 12k)Ek9  
amount due to local banks 本港银行同业的存款 T>LtN  
amount due to outport banks 外埠银行同业的存款 geT<vh Z6  
amount for note issue 发行纸币的款额 %7L'2/Y2x  
amount of bond 担保契据的款额 K
,^b=_]  
amount of consideration 代价款额 ]Q)TqwYF  
amount of contribution 供款数额 y6G[-?"/Q  
amount of indebtedness 负债款额 1M<'^(t3d  
amount of principal of the loan 贷款本金额 4#=^YuKaF1  
amount of rates chargeable 应征差饷数额 _s=[z$EN&  
amount of share capital 股本额 =>BT
]WK>  
amount of sums assured 承保款额 LWIU7dw  
amount of variation 变动幅度 4$y|z{[< 5  
amount of vote 拨款数额 9]kWM]B)o  
amount payable 应付款额 6%:'2;xM  
amount receivable 应收款额 Cu9,oU+N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AoTL)',  
analysis 分析 m4kmJaM  
ancillary risk 附属风险 w+ _'BU1#  
annual account 周年帐目；周年帐目报表；年度决算；年结 "_5av!;A g  
annual accounting date 年结日期 6idYz"P %  
annual allowance 每年免税额；年积金；年度津贴；年津 +n%WmRf6!  
annual balance 年度余额 H,zRmK6A%  
annual disposable income 每年可动用收入 ~omX(kPzK  
annual estimates 周年预算 McA,  
annual fee 年费 TrHBbyqk  
annual general meeting 周年大会 z+wBZn{0I  
annual growth rate 年增率；每年增长率 33 N5>}  
annual long-term supplement 长期个案每年补助金 @dO~0dF  
annual pensionable emolument 可供计算退休金的年薪 +fKL

Czj  
annual report 年报 (\SxG\`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 GKm)wOb(*S  
annual return 周年报表；周年申报表；每年报税表格 <v0 d8  
Annual Return Rules 《周年报表规则》 Ak|jJ
 
annual review of consumer prices 每年消费物价回顾 Xf$,ra"  
annual roll-forward basis 逐年延展方式 JkpA \<  
annual salary 年薪 vbh\uv&  
annual statement 年度报表；年度决算表 ~9x$tb x-  
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 ;l~gA|A  
annuitant 年金受益人 Tw|=;
m  
annuity 年金 ~2=B:;  
annuity contract 年金合约 'p{>zQ\5  
annuity on human life 人寿年金 $'kIo*cZ  
antecedent debt 先前的债项 L+d_+:w  
ante-dated cheque 倒填日期支票 _L&C4 <e'  
anticipated expenditure 预期开支 "y5c)l(Rg  
anticipated net profit 预期纯利 Soq 'B?>  
anticipated revenue 预期收入 G?YKm1:w  
anti-inflation measure 反通货膨胀措施 GndF!#?N(  
anti-inflationary stance 反通货膨胀立场 C+2
*m=r  
apparent deficit 表面赤字 G$`/86A)  
apparent financial solvency 表面偿债能力 ?1?m4i  
apparent partner 表面合伙人 l$.C40v  
application for personal assessment 个人入息课税申请书 v')T^b F@  
application of fund 资金应用 .7cQKdvcC  
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 ~hz]x^:  
appointed actuary 委任精算师 z)
Bc91A  
appointed auditor 委任核数师；委任审计师 #O`nQ  
appointed trustee 委任的受托人 s{hJ"lv:  
appointer 委任人 kjjO<x?&*  
apportioned pro rata 按比例分摊 *`mwm:4  
apportionment 分配；分摊 C\ 9eR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H?^Poe(=(  
apportionment formula 分摊方程式 }J"}poB:  
apportionment of estate duty 遗产税的分摊 c1!h;(&  
appraisal 估价；评估 eX$u  
appreciable growth 可观增长 6fQQKM@a|  
appreciable impact 显着影响 LXfDXXF  
appreciable increase 可观增长 r1$ O<3\  
appreciation 增值；升值 ;R|5sCb/m  
appreciation against other currencies 相对其他货币升值 D0tI
  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /ey}#SHm,  
appreciation tax 增值税 w_4`Wsn  
appropriation 拨款；拨用；拨付 dN;C-XF3s  
appropriation account 拨款帐目 A"i40 @+  
Appropriation Bill 拨款法案 iv:[]o   
appropriation-in-aid system 补助拨款办法 &P,8)YA  
approved assets 核准资产 g$9Yfu  
approved basket stock 认可一篮子证券 } n_9d.  
approved budget 核准预算 OG/R6k.  
approved charitable donation 认可慈善捐款 +qDudGI  
approved charitable institution 认可慈善机构 VbJGyjx  
approved currency 核准货币；认可货币 5
7D /"  
approved estimates 核准预算 ,Q2`N{f  
approved estimates of expenditure 核准开支预算 MhWmY[  
approved overseas insurer 核准海外保险人 #.#T+B+9  
approved overseas trust company 核准海外信托公司 M)( 5S1ndq  
approved pooled investment fund 核准汇集投资基金 O-5H7Kd-  
approved provident fund scheme 认可公积金计划 gz Qc  
approved provision 核准拨款 jt=mK,%  
approved redeemable share 核准可赎回股份
)>C,y`,  
approved regional stock 认可地区性证券 eBBqF!WDb  
approved retirement scheme 认可退休金计划 XwE(&ZCf'b  
approved subordinated loan 核准附属贷款 7WKb| /#;  
arbitrage 套戥；套汇；套利 EL5
gMs  
arbitrageur 套戥者；套汇者 Rw=gg>\  
arbitrary amount 临时款项 Q4}2-}|  
arrangement 措施；安排；协定 Mp}aJzmkB;  
arrears 欠款 8v 5cQ5Lc  
arrears of pay 欠付薪酬 kk )9!7  
arrears of revenue 逾期未收税款；逾期未收的帐项 |^8l8u  
articles of association 组织章程；组织细则；组织章程细则 +A e4LeVzc  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j[ kg9
z  
ascertainment of profit 确定利润 0a ZplE,  
"Asia Clear" “亚洲结算系统”