[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 "C.$qk]  
allotment notice 股份配售通知；配股通知 PK~okz4b  
allotment of shares 股份分配 d#W[<,  
allowable 可获宽免；免税的 %?g]{  
allowable business loss 可扣除的营业亏损 BE U[M  
allowable expenses 可扣税的支出 68d@B y  
allowance 免税额；津贴；备抵；准备金 O-|3k$'\z  
allowance for debts 债项的免税额 E>[~"~x"pV  
allowance for depreciation by wear and tear 耗损折旧免税额 [;b 9'7j'  
allowance for funeral expenses 殡殓费的免税额 ' ZB%McS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 nQgn^z#  
allowance for repairs and outgoings 修葺及支出方面的免税额 1|%$ie  
allowance to debtor 给债务人的津贴 qzG'Gz{{qu  
alteration of capital 资本更改 ]F_ u  
alternate trustee 候补受托人 N Lo>"<Xb  
amalgamation 合并 ^hgpeu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n2QD*3i  
ambit of charges 征税范围；收费范围 z4<h)hh"k6  
amended valuation 经修订的估值 kfHLj r.  
American Commodities Exchange 美国商品交易所 *zx;81X=  
American Express Bank Limited 美国运通银行 i44`$ps  
American Stock Exchange 美国证券交易所 6D+9f{~r  
amortization 摊销 9fV57  
amount due from banks 存放银行同业的款项 '3xSzsDn  
amount due from banks abroad 存放海外银行同业的款项 fpqKa r  
amount due from holding companies 控股公司欠款 N$3F4b%+  
amount due from local banks 存放本港银行同业的款项 X$xqu\t7  
amount due to banks 银行同业的存款 \gzNM
I*  
amount due to banks abroad 海外银行同业的存款 $;">/"7m  
amount due to holding companies 控股公司存款 #a0 (Wh7  
amount due to local banks 本港银行同业的存款 8?(4E 'vf  
amount due to outport banks 外埠银行同业的存款 'J\%JAR@  
amount for note issue 发行纸币的款额 abF_i#  
amount of bond 担保契据的款额 qv<VKJTi6]  
amount of consideration 代价款额 !nd*U}q  
amount of contribution 供款数额 sI.Ezuw  
amount of indebtedness 负债款额 |_A35"v  
amount of principal of the loan 贷款本金额 h?SUDk:2^  
amount of rates chargeable 应征差饷数额 d9^h YS{  
amount of share capital 股本额 jjwY{jV  
amount of sums assured 承保款额 QTDI^ZeuF  
amount of variation 变动幅度 *L!R4;u bE  
amount of vote 拨款数额 ClEtw  
amount payable 应付款额 &2 g1Oy~  
amount receivable 应收款额 nqV7Db~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1b't"i M  
analysis 分析 S 5XFYQ  
ancillary risk 附属风险 $DQMN  
annual account 周年帐目；周年帐目报表；年度决算；年结 Xh{EItk~oO  
annual accounting date 年结日期 mbd@4u  
annual allowance 每年免税额；年积金；年度津贴；年津 4[(P>`Unx  
annual balance 年度余额 s5[ Cr"q7B  
annual disposable income 每年可动用收入 Z$@Juv&>5^  
annual estimates 周年预算 `fL$t0"  
annual fee 年费 4A*'0!H  
annual general meeting 周年大会 uXp0D$a  
annual growth rate 年增率；每年增长率 +Oxl1fDf  
annual long-term supplement 长期个案每年补助金 Ltu
;sw  
annual pensionable emolument 可供计算退休金的年薪 a([cuh.  
annual report 年报 FPu,sz8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _E1:3N|  
annual return 周年报表；周年申报表；每年报税表格 x;C\G`9N  
Annual Return Rules 《周年报表规则》 i#eb%9Mn  
annual review of consumer prices 每年消费物价回顾 ^y??pp<1J  
annual roll-forward basis 逐年延展方式 p_}OtS;  
annual salary 年薪 3cs'Oz<w  
annual statement 年度报表；年度决算表 +DU}f;O8v  
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 &<~`?-c  
annuitant 年金受益人 _|#)tWy}  
annuity 年金 8J>s|MZ  
annuity contract 年金合约 V43|Ej}E  
annuity on human life 人寿年金 }96^OQPE  
antecedent debt 先前的债项 {5RM)J1  
ante-dated cheque 倒填日期支票 }?H| 9OS  
anticipated expenditure 预期开支 Bq\%]2;eo{  
anticipated net profit 预期纯利 h<}4mo_$  
anticipated revenue 预期收入 Er%nSH^"  
anti-inflation measure 反通货膨胀措施 O6m}#?Ai/@  
anti-inflationary stance 反通货膨胀立场 z S^:Ng5  
apparent deficit 表面赤字 M,7v}[Tbl  
apparent financial solvency 表面偿债能力 p^^<BjkQ  
apparent partner 表面合伙人 Xp%JPI {  
application for personal assessment 个人入息课税申请书 =i `o+H  
application of fund 资金应用 uv Z!3UH.  
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 j{nL33T%  
appointed actuary 委任精算师 7q(RQQp  
appointed auditor 委任核数师；委任审计师 [t>}M6?R:  
appointed trustee 委任的受托人 \[Q,>{^  
appointer 委任人 L-q.Q  
apportioned pro rata 按比例分摊 k3u3X~u  
apportionment 分配；分摊 q
i$6 y?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t.3b\RV[  
apportionment formula 分摊方程式 0*+i~g,Kl@  
apportionment of estate duty 遗产税的分摊 [X;yJ$  
appraisal 估价；评估 'w&,3@Z  
appreciable growth 可观增长 `rQA9;Tn2  
appreciable impact 显着影响 hg |DpP  
appreciable increase 可观增长 N5o jXX!l%  
appreciation 增值；升值 f BukrPsV  
appreciation against other currencies 相对其他货币升值 Z}WMpp^r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >NK*$r8  
appreciation tax 增值税 =%p0rz|b  
appropriation 拨款；拨用；拨付 \y{C>!WX4  
appropriation account 拨款帐目 s<aJ pi{n4  
Appropriation Bill 拨款法案 )]?sCNb  
appropriation-in-aid system 补助拨款办法 r 5:DIA!  
approved assets 核准资产 g&X$)V4C  
approved basket stock 认可一篮子证券 fyh9U_M);w  
approved budget 核准预算 }c$Z lb  
approved charitable donation 认可慈善捐款 {QI"WFdGx  
approved charitable institution 认可慈善机构 :<!a.%=  
approved currency 核准货币；认可货币 RlC|xj"l%  
approved estimates 核准预算 #T&''a  
approved estimates of expenditure 核准开支预算 ]~GwZB'M  
approved overseas insurer 核准海外保险人 `gx_+m^  
approved overseas trust company 核准海外信托公司 ~CQsv`
 
approved pooled investment fund 核准汇集投资基金 7$Jb "s  
approved provident fund scheme 认可公积金计划 1o V\QK&  
approved provision 核准拨款 %?^IS&]Z  
approved redeemable share 核准可赎回股份 DFcgUEq  
approved regional stock 认可地区性证券 }f / 1  
approved retirement scheme 认可退休金计划 t*iKkV^aE  
approved subordinated loan 核准附属贷款 MQ7N8@!t  
arbitrage 套戥；套汇；套利 "sdzm%  
arbitrageur 套戥者；套汇者 V+(1U|@~  
arbitrary amount 临时款项 wa5wkuS)ld  
arrangement 措施；安排；协定 pxDkf|*  
arrears 欠款 uD}Q}]Z  
arrears of pay 欠付薪酬 9rf6,hF  
arrears of revenue 逾期未收税款；逾期未收的帐项 jZx.MB Vy]  
articles of association 组织章程；组织细则；组织章程细则 XShi[7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V9mqJRFJ:  
ascertainment of profit 确定利润 *2P%731n5  
"Asia Clear" “亚洲结算系统”