[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 _kD5pC =  
allotment notice 股份配售通知；配股通知 g!0 j1  
allotment of shares 股份分配 lr& 2,p<  
allowable 可获宽免；免税的 XU'(^Y8Imz  
allowable business loss 可扣除的营业亏损 >Iij,J5i  
allowable expenses 可扣税的支出 (CQ! &Z8  
allowance 免税额；津贴；备抵；准备金 .r/s.g  
allowance for debts 债项的免税额 % 3#g-  
allowance for depreciation by wear and tear 耗损折旧免税额 ^(Gl$GC$Mu  
allowance for funeral expenses 殡殓费的免税额 eHx {[J?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fTmJD Uv+  
allowance for repairs and outgoings 修葺及支出方面的免税额 7:~3B- Tb  
allowance to debtor 给债务人的津贴 `y'%dY}$n  
alteration of capital 资本更改 0Y`+L6&UX  
alternate trustee 候补受托人 <,Gjo]z  
amalgamation 合并 p&}m')
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bP:u`!p -i  
ambit of charges 征税范围；收费范围 }r04*P(  
amended valuation 经修订的估值 z{.&sr>+v  
American Commodities Exchange 美国商品交易所 li3X}
  
American Express Bank Limited 美国运通银行 aR6~r^jB  
American Stock Exchange 美国证券交易所 X>dQK4!R  
amortization 摊销 8Ogg(uS70'  
amount due from banks 存放银行同业的款项 :MDFTw~|  
amount due from banks abroad 存放海外银行同业的款项 ''2:ZXX  
amount due from holding companies 控股公司欠款 _WV13pnRu  
amount due from local banks 存放本港银行同业的款项 %4VM"C4[  
amount due to banks 银行同业的存款 j\#)'>"  
amount due to banks abroad 海外银行同业的存款 qPu?rU{2  
amount due to holding companies 控股公司存款 `~axOp9N  
amount due to local banks 本港银行同业的存款 +)9=bB  
amount due to outport banks 外埠银行同业的存款 h<IAHCz;(  
amount for note issue 发行纸币的款额 i{g~u<DH)Q  
amount of bond 担保契据的款额 d3oRan}z  
amount of consideration 代价款额  uvDOTRf  
amount of contribution 供款数额 7\dt<VV  
amount of indebtedness 负债款额 |$8N*7UD  
amount of principal of the loan 贷款本金额 l2#~   
amount of rates chargeable 应征差饷数额 
KjA7x  
amount of share capital 股本额 RCkmxO;b&  
amount of sums assured 承保款额 h6Vd<sV\tf  
amount of variation 变动幅度 wKW.sZ!S1  
amount of vote 拨款数额 o &b\bK%E  
amount payable 应付款额 &~"N/o  
amount receivable 应收款额 >U:-U"rA?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %PVu>^  
analysis 分析 f`}u9!jVR  
ancillary risk 附属风险 B \V;{:  
annual account 周年帐目；周年帐目报表；年度决算；年结 be6`Sv"H  
annual accounting date 年结日期 BT:b&"AR[  
annual allowance 每年免税额；年积金；年度津贴；年津 eT F s9$  
annual balance 年度余额 . ErR-p=-  
annual disposable income 每年可动用收入 JWt
@vf~  
annual estimates 周年预算 tjZS:@3 Z  
annual fee 年费 T5[(vTp  
annual general meeting 周年大会 6_EfOD9  
annual growth rate 年增率；每年增长率 p,4S?cr>a  
annual long-term supplement 长期个案每年补助金 kaZcYuT.9  
annual pensionable emolument 可供计算退休金的年薪 @C'qbO{  
annual report 年报 a/d8_(0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +C$wkx]  
annual return 周年报表；周年申报表；每年报税表格 p=Qo92 NH  
Annual Return Rules 《周年报表规则》 h#h)=;  
annual review of consumer prices 每年消费物价回顾 *@ \LS!N  
annual roll-forward basis 逐年延展方式 iA2TvP#  
annual salary 年薪 pfk)_;>,  
annual statement 年度报表；年度决算表 C-2#-{<  
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 gZ(\/m8Z  
annuitant 年金受益人 5t-(MY  
annuity 年金 `C:J{`  
annuity contract 年金合约 $nthMx$  
annuity on human life 人寿年金 %F*h}i  
antecedent debt 先前的债项 }g.)%Bw!  
ante-dated cheque 倒填日期支票 q_6<}2m,U  
anticipated expenditure 预期开支 *xKY>E+  
anticipated net profit 预期纯利 )q+;+J`>  
anticipated revenue 预期收入 #1>c)_H  
anti-inflation measure 反通货膨胀措施 g*U[?I"sC  
anti-inflationary stance 反通货膨胀立场 $+ \JT/eG9  
apparent deficit 表面赤字 c }7Rt|`c  
apparent financial solvency 表面偿债能力 U_0"1+j
bq  
apparent partner 表面合伙人 4!+IsT  
application for personal assessment 个人入息课税申请书 uQkFFWS  
application of fund 资金应用 ^@maF<Jb  
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 Cp-p7g0wlg  
appointed actuary 委任精算师 7baQ4QY?n  
appointed auditor 委任核数师；委任审计师 q-0( Wx9|  
appointed trustee 委任的受托人 Ut"F b  
appointer 委任人 5DeAH;  
apportioned pro rata 按比例分摊 r^"pLzAx  
apportionment 分配；分摊 [{-;cpM\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LwCf}4u"  
apportionment formula 分摊方程式 $Jy1=/W&  
apportionment of estate duty 遗产税的分摊 vP&JL~  
appraisal 估价；评估 pu+jw <7  
appreciable growth 可观增长 c(S66lp  
appreciable impact 显着影响 "Kn%|\YL@4  
appreciable increase 可观增长 Xpf:I  
appreciation 增值；升值 dBp)6ok#c  
appreciation against other currencies 相对其他货币升值 h1N{;SWQ
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LT '2446  
appreciation tax 增值税 , rc %#eF  
appropriation 拨款；拨用；拨付 .GDNd6[K7  
appropriation account 拨款帐目 7NfA)$  
Appropriation Bill 拨款法案 tsTCZ);(  
appropriation-in-aid system 补助拨款办法 U{.yX7  
approved assets 核准资产 RC]-9gd3Q  
approved basket stock 认可一篮子证券 <bOi}  
approved budget 核准预算 7pz #%Hf  
approved charitable donation 认可慈善捐款 "PY&NL?  
approved charitable institution 认可慈善机构 q6>%1~?  
approved currency 核准货币；认可货币 OM7EmMa;  
approved estimates 核准预算 w'D=K_h  
approved estimates of expenditure 核准开支预算 ER$qL"H U  
approved overseas insurer 核准海外保险人 1lQO`CmR6M  
approved overseas trust company 核准海外信托公司 xrl!$xE GX  
approved pooled investment fund 核准汇集投资基金 %:]ive]e  
approved provident fund scheme 认可公积金计划 `GT{=XJfY  
approved provision 核准拨款 B=+Py%  
approved redeemable share 核准可赎回股份 lK3Z}e*eXQ  
approved regional stock 认可地区性证券 {`1gDKH  
approved retirement scheme 认可退休金计划 ZncJ  
approved subordinated loan 核准附属贷款 },G5!3  
arbitrage 套戥；套汇；套利 iyf vcKO  
arbitrageur 套戥者；套汇者 UgZuEfEGve  
arbitrary amount 临时款项 ;V\l, u  
arrangement 措施；安排；协定 -|A`+1-R+  
arrears 欠款 R<x~KJ11c  
arrears of pay 欠付薪酬 vTU*6
)  
arrears of revenue 逾期未收税款；逾期未收的帐项 OB5`a,5dI  
articles of association 组织章程；组织细则；组织章程细则 gCY%@?YyN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m'.y,@^B  
ascertainment of profit 确定利润 $Q< >MB7  
"Asia Clear" “亚洲结算系统”