[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 YsMM$rjP+  
allotment notice 股份配售通知；配股通知 \(MIDCZ@-  
allotment of shares 股份分配 v5F+@ug  
allowable 可获宽免；免税的 tZG l^mA"g  
allowable business loss 可扣除的营业亏损 MD^,"!A  
allowable expenses 可扣税的支出 !z1\#|>  
allowance 免税额；津贴；备抵；准备金 x5|^p=  
allowance for debts 债项的免税额 \U3v5|Q  
allowance for depreciation by wear and tear 耗损折旧免税额 k<|}&<h  
allowance for funeral expenses 殡殓费的免税额 GC~nr-O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q BIekQT  
allowance for repairs and outgoings 修葺及支出方面的免税额 nMK$&h,{  
allowance to debtor 给债务人的津贴 zI0d  
alteration of capital 资本更改 r
)HZaq  
alternate trustee 候补受托人 ? G`6}NP  
amalgamation 合并 Wu"1M^a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UM/!dt}DnF  
ambit of charges 征税范围；收费范围 |BUgsE  
amended valuation 经修订的估值 f^ja2.*%?  
American Commodities Exchange 美国商品交易所 .1}1e;f-  
American Express Bank Limited 美国运通银行 d'"|Qg_'  
American Stock Exchange 美国证券交易所 2M*i'K;;)P  
amortization 摊销 Qvty;2$o@  
amount due from banks 存放银行同业的款项 B Dp")[l  
amount due from banks abroad 存放海外银行同业的款项 \,fa"^8  
amount due from holding companies 控股公司欠款 7=D,D+f  
amount due from local banks 存放本港银行同业的款项 o*Xfgc  
amount due to banks 银行同业的存款 ;80^ GDk~S  
amount due to banks abroad 海外银行同业的存款 >C19Kie72  
amount due to holding companies 控股公司存款 bZ_TW9mq  
amount due to local banks 本港银行同业的存款 tY>Zy1hlI  
amount due to outport banks 外埠银行同业的存款 16>D?;2o(  
amount for note issue 发行纸币的款额 zu.B>INe  
amount of bond 担保契据的款额 =P%&]5ts  
amount of consideration 代价款额 Mg2e0}{  
amount of contribution 供款数额 rvlv
k"  
amount of indebtedness 负债款额 p="0Y<2l  
amount of principal of the loan 贷款本金额 !Sw=ns7  
amount of rates chargeable 应征差饷数额 M!kSt1  
amount of share capital 股本额 1+gFfKq  
amount of sums assured 承保款额 #N"u 0  
amount of variation 变动幅度 |j-ng;  
amount of vote 拨款数额 KIi:5Y  
amount payable 应付款额 *`rfD*  
amount receivable 应收款额 O,9^R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @({=~ W^  
analysis 分析 E%DT;1  
ancillary risk 附属风险 x9AFN  
annual account 周年帐目；周年帐目报表；年度决算；年结 S@Rd>4  
annual accounting date 年结日期 l

^d'8n
 
annual allowance 每年免税额；年积金；年度津贴；年津 }lDX3h
 
annual balance 年度余额 B;?)X&n|X  
annual disposable income 每年可动用收入 }W'4(V;:  
annual estimates 周年预算 ]'"Sa< ->  
annual fee 年费 33EF/k3vW  
annual general meeting 周年大会 8]Tv1Wc  
annual growth rate 年增率；每年增长率 P%)r4+at  
annual long-term supplement 长期个案每年补助金 2Kf/Id1  
annual pensionable emolument 可供计算退休金的年薪 [@ev%x,  
annual report 年报 lcm3wJ'w  
Annual Report on the Consumer Price Index 《消费物价指数年报》 EG`6T  
annual return 周年报表；周年申报表；每年报税表格 Scx!h.\5  
Annual Return Rules 《周年报表规则》 p0WUF\ "  
annual review of consumer prices 每年消费物价回顾 p<{P#?4 g  
annual roll-forward basis 逐年延展方式 #-\5O  
annual salary 年薪 :-5[0Mx=  
annual statement 年度报表；年度决算表 tj'~RQvO  
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 Uns%6o  
annuitant 年金受益人 Ps>:|j+  
annuity 年金 s~].iQJ{B  
annuity contract 年金合约 v UVFW'-  
annuity on human life 人寿年金 F_(~b  
antecedent debt 先前的债项 QM#Vl19>j(  
ante-dated cheque 倒填日期支票 '9Z`y_~)G  
anticipated expenditure 预期开支 u\Ylo.)b  
anticipated net profit 预期纯利 L7Hv)  
anticipated revenue 预期收入 @<{%
r  
anti-inflation measure 反通货膨胀措施 Sz@z 0'  
anti-inflationary stance 反通货膨胀立场 O7Jux-E1C  
apparent deficit 表面赤字 9zb1t1[W  
apparent financial solvency 表面偿债能力 :Y\ ~[Y  
apparent partner 表面合伙人 l)vC=V6MG  
application for personal assessment 个人入息课税申请书 |67Jw2  
application of fund 资金应用 V:GypY)  
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 E<Zf!!3  
appointed actuary 委任精算师 J?w_DQa
 
appointed auditor 委任核数师；委任审计师 R\5,H!V9n  
appointed trustee 委任的受托人 ?a3wBy  
appointer 委任人 \^*:1=|7u]  
apportioned pro rata 按比例分摊 `z\hQ%1!F  
apportionment 分配；分摊 tkT,M,]?9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X7h uc*  
apportionment formula 分摊方程式 JI[8n$pr]  
apportionment of estate duty 遗产税的分摊 [j-?)  
appraisal 估价；评估 S(Afo`  
appreciable growth 可观增长 ANFes*8j  
appreciable impact 显着影响 ud r\\5  
appreciable increase 可观增长 =^rt?F4  
appreciation 增值；升值 Qdq;C,}Ai.  
appreciation against other currencies 相对其他货币升值 @
W>@6E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c$!?4z_.  
appreciation tax 增值税 q4[}b-fF  
appropriation 拨款；拨用；拨付 <E4(KE  
appropriation account 拨款帐目 UHZ&7jfl  
Appropriation Bill 拨款法案 ^)~Smj^d  
appropriation-in-aid system 补助拨款办法 x 4+WZYv3  
approved assets 核准资产 -/pz3n  
approved basket stock 认可一篮子证券 }ouGxs+^[  
approved budget 核准预算 miaH,hm  
approved charitable donation 认可慈善捐款 y>y2,x+[  
approved charitable institution 认可慈善机构 Xe%J{  
approved currency 核准货币；认可货币 bgi_QB#k\  
approved estimates 核准预算 k9}8xpH  
approved estimates of expenditure 核准开支预算 X\h.@+f=  
approved overseas insurer 核准海外保险人 hn8xs5vN  
approved overseas trust company 核准海外信托公司 [t?tLUg|6  
approved pooled investment fund 核准汇集投资基金 x vs=T  
approved provident fund scheme 认可公积金计划 $Y|OGZH8E  
approved provision 核准拨款 _
d@YLd78P  
approved redeemable share 核准可赎回股份 tTy!o=  
approved regional stock 认可地区性证券 Y1-dpML   
approved retirement scheme 认可退休金计划 zWC| Qe  
approved subordinated loan 核准附属贷款 Zo<)r2|O.  
arbitrage 套戥；套汇；套利 <-v zS;  
arbitrageur 套戥者；套汇者 HDHG~<s  
arbitrary amount 临时款项 \#HW.5  
arrangement 措施；安排；协定 &u2;S?7m  
arrears 欠款 $H@SXx  
arrears of pay 欠付薪酬 uCDe>Q4@/  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;d6Dm)/(  
articles of association 组织章程；组织细则；组织章程细则 BYq80Vk% @  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 XPX?+W=mv  
ascertainment of profit 确定利润 ['IH*gi  
"Asia Clear" “亚洲结算系统”