[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 ~^' ,4<K-}  
allotment notice 股份配售通知；配股通知 !2KQi=Ng  
allotment of shares 股份分配 )~wKRyQff  
allowable 可获宽免；免税的 6]b"n'G  
allowable business loss 可扣除的营业亏损 =WT$\KYGv  
allowable expenses 可扣税的支出 =|z:wlOs  
allowance 免税额；津贴；备抵；准备金 T<pG$4_  
allowance for debts 债项的免税额 Sc[#]2 }  
allowance for depreciation by wear and tear 耗损折旧免税额 X6G{. Vh"  
allowance for funeral expenses 殡殓费的免税额 xKSQz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s;9Du|0f^  
allowance for repairs and outgoings 修葺及支出方面的免税额 ad: qOm  
allowance to debtor 给债务人的津贴 &|Duc} t  
alteration of capital 资本更改 kP%hgZ  
alternate trustee 候补受托人 *I(6hB  
amalgamation 合并 {1OxJn1hd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -{cmi ,oy  
ambit of charges 征税范围；收费范围 z
)^|.  
amended valuation 经修订的估值 HJAiQ[m5s  
American Commodities Exchange 美国商品交易所 rpRyB9  
American Express Bank Limited 美国运通银行 Jr
!BDg  
American Stock Exchange 美国证券交易所 ^f! M"@  
amortization 摊销 SUUNC06V  
amount due from banks 存放银行同业的款项 Y.Zd_,qy  
amount due from banks abroad 存放海外银行同业的款项 "V>}-G&  
amount due from holding companies 控股公司欠款 tr<fii3<  
amount due from local banks 存放本港银行同业的款项 k)n b<JW|r  
amount due to banks 银行同业的存款 T%eBgseS  
amount due to banks abroad 海外银行同业的存款 le'RU1k  
amount due to holding companies 控股公司存款 58s-RO6
 
amount due to local banks 本港银行同业的存款 >8(i;)(3  
amount due to outport banks 外埠银行同业的存款 Z&n[6aV'F  
amount for note issue 发行纸币的款额 X 61|:E  
amount of bond 担保契据的款额 e
3
;&  
amount of consideration 代价款额 5)%ahmY  
amount of contribution 供款数额 O%T?+1E  
amount of indebtedness 负债款额 (kLaXayn  
amount of principal of the loan 贷款本金额 $os]$5(  
amount of rates chargeable 应征差饷数额 >)ekb7  
amount of share capital 股本额 LIcc0w3  
amount of sums assured 承保款额 ?@G s7'  
amount of variation 变动幅度 QXZXj#`  
amount of vote 拨款数额 !l $d^y345  
amount payable 应付款额 :'DyZy2Fd  
amount receivable 应收款额 U.<j2Kum  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [Y](Y3/.N  
analysis 分析 ^w^e~0 S  
ancillary risk 附属风险 f(|k0$EIu  
annual account 周年帐目；周年帐目报表；年度决算；年结 .#QE*<T)]  
annual accounting date 年结日期 srv4kodj  
annual allowance 每年免税额；年积金；年度津贴；年津 e3 v^j$  
annual balance 年度余额 :8)Jnh\5  
annual disposable income 每年可动用收入 ?wB_fDb}  
annual estimates 周年预算 4,sE{%vb  
annual fee 年费 ;l *%IMB  
annual general meeting 周年大会 /qIQE&V-  
annual growth rate 年增率；每年增长率 G]ek-[-  
annual long-term supplement 长期个案每年补助金 {cs>Sy 4  
annual pensionable emolument 可供计算退休金的年薪 '."_TEIF  
annual report 年报 xfb .Z(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k9x[( #  
annual return 周年报表；周年申报表；每年报税表格 NuQ!huh  
Annual Return Rules 《周年报表规则》 <_xG)vwh.  
annual review of consumer prices 每年消费物价回顾 #"UO`
2~`l  
annual roll-forward basis 逐年延展方式 dC({B3#e{  
annual salary 年薪 :|W=2(>  
annual statement 年度报表；年度决算表 GI]\  
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 WA(x]""  
annuitant 年金受益人 ni?k' \\  
annuity 年金 ~!Nj DDk  
annuity contract 年金合约 *K|~]r(F?  
annuity on human life 人寿年金 A]|w1nq  
antecedent debt 先前的债项 }%u#TwZ  
ante-dated cheque 倒填日期支票 ,&UKsrs_  
anticipated expenditure 预期开支 +c~&o83[  
anticipated net profit 预期纯利 `7=$I~`  
anticipated revenue 预期收入 vS8&,wJ!  
anti-inflation measure 反通货膨胀措施 8 MO-QO  
anti-inflationary stance 反通货膨胀立场 B"_O!  
apparent deficit 表面赤字 QR&e~rks  
apparent financial solvency 表面偿债能力 "UTW(~D'  
apparent partner 表面合伙人 Ar!0GwE+  
application for personal assessment 个人入息课税申请书 h <4`|Bg+  
application of fund 资金应用 &+#5gii1i  
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 qLCNANWnd  
appointed actuary 委任精算师 #sw4)*v  
appointed auditor 委任核数师；委任审计师 |cU75 S1  
appointed trustee 委任的受托人 I<#X#_YP  
appointer 委任人 LaQ7A, ]  
apportioned pro rata 按比例分摊 *tUOTA 3L  
apportionment 分配；分摊 2f[;U"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (mIjG)4t  
apportionment formula 分摊方程式 DquLr+s~  
apportionment of estate duty 遗产税的分摊 &4:R(]|  
appraisal 估价；评估 Cy[G7A%  
appreciable growth 可观增长 Z^|N]Ej  
appreciable impact 显着影响 vxmX5.  
appreciable increase 可观增长 J%CCUl2  
appreciation 增值；升值 rel
t7sK  
appreciation against other currencies 相对其他货币升值 2Xe1qzvo  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X
kA] 9,@  
appreciation tax 增值税 $Lp [i <O]  
appropriation 拨款；拨用；拨付 -P}A26qB  
appropriation account 拨款帐目 %M iv8  
Appropriation Bill 拨款法案 NBPP?\1  
appropriation-in-aid system 补助拨款办法 8s)b[Z5  
approved assets 核准资产 EX8+3>)  
approved basket stock 认可一篮子证券 !h.hJt  
approved budget 核准预算 OyO]; Yk  
approved charitable donation 认可慈善捐款 :i<
*~0r<  
approved charitable institution 认可慈善机构 <Mbh BIejr  
approved currency 核准货币；认可货币 uN)c!='I  
approved estimates 核准预算 4 . 7X*1  
approved estimates of expenditure 核准开支预算 (u&x.J  
approved overseas insurer 核准海外保险人 +cH>'OXoB  
approved overseas trust company 核准海外信托公司 &3t973=  
approved pooled investment fund 核准汇集投资基金 N (4H}2  
approved provident fund scheme 认可公积金计划 8._uw A<[  
approved provision 核准拨款 Z[nHo'  
approved redeemable share 核准可赎回股份 n[Q(q[ULV  
approved regional stock 认可地区性证券 q \@Zf}  
approved retirement scheme 认可退休金计划 3Z?ornS  
approved subordinated loan 核准附属贷款 2fTuIS<yr  
arbitrage 套戥；套汇；套利 o-=|}u]mz  
arbitrageur 套戥者；套汇者 /0/ouA>+  
arbitrary amount 临时款项 6.)ug7a
F  
arrangement 措施；安排；协定 d^=)n-!T  
arrears 欠款 }&vD(hX  
arrears of pay 欠付薪酬 gML8lu0)  
arrears of revenue 逾期未收税款；逾期未收的帐项 #4Z e2T|  
articles of association 组织章程；组织细则；组织章程细则 k;^$Pd?t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 32z4G =l  
ascertainment of profit 确定利润 8m{e,o2.  
"Asia Clear" “亚洲结算系统”