[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 3tm z2JIb  
allotment notice 股份配售通知；配股通知 =6W:O  
allotment of shares 股份分配  q?^0 o\  
allowable 可获宽免；免税的 zEhy0LLm  
allowable business loss 可扣除的营业亏损 O\D({>  
allowable expenses 可扣税的支出 eLC&f}  
allowance 免税额；津贴；备抵；准备金 Ch.T}%  
allowance for debts 债项的免税额 9=kTTF s  
allowance for depreciation by wear and tear 耗损折旧免税额 v =?V{"wk!  
allowance for funeral expenses 殡殓费的免税额 Ov<3?)ok  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7GIv3Dc  
allowance for repairs and outgoings 修葺及支出方面的免税额 gOWyV@  
allowance to debtor 给债务人的津贴 W8P**ze4)  
alteration of capital 资本更改 }agl:~C  
alternate trustee 候补受托人 ?X9 =4Z~w  
amalgamation 合并 n5JB 'F)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `-/l$A} U  
ambit of charges 征税范围；收费范围 7O9s5  
amended valuation 经修订的估值 O)5PUyC:H  
American Commodities Exchange 美国商品交易所 apMYBbC  
American Express Bank Limited 美国运通银行 <eh(~  
American Stock Exchange 美国证券交易所 GVfu_z?  
amortization 摊销 &=?`;K  
amount due from banks 存放银行同业的款项 :t e xl  
amount due from banks abroad 存放海外银行同业的款项 {fb~`=?  
amount due from holding companies 控股公司欠款 )4`Ml*7x  
amount due from local banks 存放本港银行同业的款项 x@Y2jM  
amount due to banks 银行同业的存款 I|j
tpv}  
amount due to banks abroad 海外银行同业的存款 L
|2COX  
amount due to holding companies 控股公司存款 nM; G; T  
amount due to local banks 本港银行同业的存款 ATzNV=2s  
amount due to outport banks 外埠银行同业的存款 &S3W/lQs  
amount for note issue 发行纸币的款额 ~`}) x(!  
amount of bond 担保契据的款额 y[zA[H:  
amount of consideration 代价款额 a?Y1G3U'  
amount of contribution 供款数额 wqwJpWIe  
amount of indebtedness 负债款额 ^i8I 1@ =  
amount of principal of the loan 贷款本金额 9V],X=y~  
amount of rates chargeable 应征差饷数额 qbEj\ b[  
amount of share capital 股本额 5j{@2]i  
amount of sums assured 承保款额 VA%"IAl  
amount of variation 变动幅度 *QG3Jz
 
amount of vote 拨款数额 \i,cL)HM  
amount payable 应付款额 Uo@ NK  
amount receivable 应收款额 Ij#a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _M&.kha  
analysis 分析 uTU4Fn\$L  
ancillary risk 附属风险 46zaxcY<!  
annual account 周年帐目；周年帐目报表；年度决算；年结 
#c^Q<&B  
annual accounting date 年结日期 8Wj=|Ow-q  
annual allowance 每年免税额；年积金；年度津贴；年津 .?
p}
:  
annual balance 年度余额 :xw3b)KS  
annual disposable income 每年可动用收入 reA8=>b/  
annual estimates 周年预算 [\b_+s)eN  
annual fee 年费 K7hf m%`N  
annual general meeting 周年大会 ;ULC|7rL  
annual growth rate 年增率；每年增长率 @:7gHRJ!  
annual long-term supplement 长期个案每年补助金 2*citB{  
annual pensionable emolument 可供计算退休金的年薪 <]'"e]  
annual report 年报 +2zuIW.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y@M}T{,/  
annual return 周年报表；周年申报表；每年报税表格 VDTY<= Q  
Annual Return Rules 《周年报表规则》 GVEWd/:X(  
annual review of consumer prices 每年消费物价回顾 gFT~\3jp=  
annual roll-forward basis 逐年延展方式 A&P1M6Of  
annual salary 年薪 ^-IsK#r.k  
annual statement 年度报表；年度决算表 &{ {DS  
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 q~J oGTv  
annuitant 年金受益人 '%EZoc/U  
annuity 年金 ?*'$(}r3  
annuity contract 年金合约 i$
L]X[  
annuity on human life 人寿年金 aE BP9RX}z  
antecedent debt 先前的债项 #eC;3Kq#-  
ante-dated cheque 倒填日期支票 v\Y}(fD  
anticipated expenditure 预期开支 Ys $YI{  
anticipated net profit 预期纯利 ]VWfdG  
anticipated revenue 预期收入 ^Q=y^fx1  
anti-inflation measure 反通货膨胀措施 \5P.C  
anti-inflationary stance 反通货膨胀立场 <8)s  
apparent deficit 表面赤字 #tZf>zrs  
apparent financial solvency 表面偿债能力 ,%h!%nz!  
apparent partner 表面合伙人 Yg)V*%0n  
application for personal assessment 个人入息课税申请书 EyP Jvs  
application of fund 资金应用 5!ubY 6Ph  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 d_
C4B  
appointed actuary 委任精算师 4$aO;Z_  
appointed auditor 委任核数师；委任审计师 bw<w u}ED  
appointed trustee 委任的受托人 b;L>%;  
appointer 委任人 8},<e>q  
apportioned pro rata 按比例分摊 =u8D!AxT  
apportionment 分配；分摊 f9,EWuQNS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P=^#%7J/l  
apportionment formula 分摊方程式 D4q>R;  
apportionment of estate duty 遗产税的分摊 |WAD $3  
appraisal 估价；评估 C 6d]tLE  
appreciable growth 可观增长 +SQjX7]%  
appreciable impact 显着影响 u5Ny=Xm  
appreciable increase 可观增长 {KDgK  
appreciation 增值；升值 ?{: D,{+  
appreciation against other currencies 相对其他货币升值 cVay=5].  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3%R{"Q"  
appreciation tax 增值税 :B=8_M  
appropriation 拨款；拨用；拨付 wm=RD9 8  
appropriation account 拨款帐目 `x} Dk<HF  
Appropriation Bill 拨款法案 MdH97L)L.0  
appropriation-in-aid system 补助拨款办法 L"foL  
approved assets 核准资产 5_)@B]~nM  
approved basket stock 认可一篮子证券 'qV3O+@MF  
approved budget 核准预算 f>r3$WKj  
approved charitable donation 认可慈善捐款 h `ME(U~<<  
approved charitable institution 认可慈善机构 @ EmGexLPM  
approved currency 核准货币；认可货币 }t|Plz  
approved estimates 核准预算 C.>  
approved estimates of expenditure 核准开支预算 >{m2
E8U0  
approved overseas insurer 核准海外保险人 nMGrG  
approved overseas trust company 核准海外信托公司 #+"4&:my  
approved pooled investment fund 核准汇集投资基金 sz/*w7  
approved provident fund scheme 认可公积金计划 6< Z*Tvk{C  
approved provision 核准拨款 S= -M3fP~  
approved redeemable share 核准可赎回股份 -@2' I++"@  
approved regional stock 认可地区性证券 j u*fyt  
approved retirement scheme 认可退休金计划 !7*(!as  
approved subordinated loan 核准附属贷款 0||"r&:X  
arbitrage 套戥；套汇；套利 EqnpMHF  
arbitrageur 套戥者；套汇者 YOV :  
arbitrary amount 临时款项 b,sGq  
arrangement 措施；安排；协定 ]4Y/xi-  
arrears 欠款 l(%k6  
arrears of pay 欠付薪酬 [q-;/ed  
arrears of revenue 逾期未收税款；逾期未收的帐项 94|yvh.B  
articles of association 组织章程；组织细则；组织章程细则 xQJIM.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fxDj+Q1p  
ascertainment of profit 确定利润 ?MC(}dF0  
"Asia Clear" “亚洲结算系统”