[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 ~BX=n9  
allotment notice 股份配售通知；配股通知 PP>6  
allotment of shares 股份分配 I[d<SHo  
allowable 可获宽免；免税的 Z6A-i@  
allowable business loss 可扣除的营业亏损 -]H~D4ng  
allowable expenses 可扣税的支出 J9p4\=9  
allowance 免税额；津贴；备抵；准备金 x3Y)l1gh  
allowance for debts 债项的免税额 Y)+q[MZ R  
allowance for depreciation by wear and tear 耗损折旧免税额 9 fYNSr  
allowance for funeral expenses 殡殓费的免税额 >m..  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "\KBF  
allowance for repairs and outgoings 修葺及支出方面的免税额 H(rD*R[  
allowance to debtor 给债务人的津贴 pDSNI2  
alteration of capital 资本更改 l-l7jq]R  
alternate trustee 候补受托人 >3Q|k{97  
amalgamation 合并 zdd-n[%@V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  mPk'a  
ambit of charges 征税范围；收费范围 AyOibnoZ2E  
amended valuation 经修订的估值 $2L6:&.P,  
American Commodities Exchange 美国商品交易所 >MYDwH  
American Express Bank Limited 美国运通银行 F!wz{i6\h  
American Stock Exchange 美国证券交易所 e)g&q'O  
amortization 摊销 ^}B,0yUu'  
amount due from banks 存放银行同业的款项 a4=(z72xe  
amount due from banks abroad 存放海外银行同业的款项 (rkg0  
amount due from holding companies 控股公司欠款 ,1$F#Eh  
amount due from local banks 存放本港银行同业的款项 ]MosiMJF  
amount due to banks 银行同业的存款 \/o$io,kV  
amount due to banks abroad 海外银行同业的存款 RbXR/Rd  
amount due to holding companies 控股公司存款 gtZmBe=  
amount due to local banks 本港银行同业的存款 4n@lrcq(  
amount due to outport banks 外埠银行同业的存款 hN &?x5aC>  
amount for note issue 发行纸币的款额 q1( [mHZ  
amount of bond 担保契据的款额 q`b6if"  
amount of consideration 代价款额 ;54NQB3L  
amount of contribution 供款数额 U5OX.0  
amount of indebtedness 负债款额 &|~7`  
amount of principal of the loan 贷款本金额 =I @t%Y  
amount of rates chargeable 应征差饷数额 ,T< JNd'  
amount of share capital 股本额 _y_}/   
amount of sums assured 承保款额 7MLLx#U  
amount of variation 变动幅度 dD=$
$( je  
amount of vote 拨款数额 AcPLJ!y  
amount payable 应付款额 /[.V(K D  
amount receivable 应收款额 )ffaOS!\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hx$61E=  
analysis 分析 H. @$#D  
ancillary risk 附属风险 \}s/<Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 *WQ?r&[_'  
annual accounting date 年结日期 !m+Pd.4TaB  
annual allowance 每年免税额；年积金；年度津贴；年津 =GPXuo  
annual balance 年度余额 3I
_ ^F&T  
annual disposable income 每年可动用收入 a(~Y:v  
annual estimates 周年预算 Pwl*5/l  
annual fee 年费 <gkE,e9  
annual general meeting 周年大会 m-
vn5OX  
annual growth rate 年增率；每年增长率 =cS&>MT  
annual long-term supplement 长期个案每年补助金 fY[Fwjj3  
annual pensionable emolument 可供计算退休金的年薪 ,,gMUpL7_8  
annual report 年报 >.d/@3 '  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,X4+i8Yc  
annual return 周年报表；周年申报表；每年报税表格 1 :p'  
Annual Return Rules 《周年报表规则》 A'DFY {  
annual review of consumer prices 每年消费物价回顾 %8Ff
P5#  
annual roll-forward basis 逐年延展方式 i[!|0U`p  
annual salary 年薪 *c$[U{Px  
annual statement 年度报表；年度决算表 e0zP LU}  
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 F@i>l{C  
annuitant 年金受益人 qk2E >  
annuity 年金 4,I,f>V  
annuity contract 年金合约 )4L2&e`k)(  
annuity on human life 人寿年金  GfE>?mG  
antecedent debt 先前的债项 b&:v6#i  
ante-dated cheque 倒填日期支票 &zdS9e-fF  
anticipated expenditure 预期开支 f+
cb83}n]  
anticipated net profit 预期纯利 d m8t~38  
anticipated revenue 预期收入 Q)DEcx-|,  
anti-inflation measure 反通货膨胀措施 u2 s  
anti-inflationary stance 反通货膨胀立场 K ze?@*  
apparent deficit 表面赤字 mqZH<.mn  
apparent financial solvency 表面偿债能力 9Da{|FyrD  
apparent partner 表面合伙人 qzUiBwUi@  
application for personal assessment 个人入息课税申请书 u7L?9  
application of fund 资金应用 >GGM76vB=,  
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 '~D4%WKT  
appointed actuary 委任精算师 |nefg0`rk  
appointed auditor 委任核数师；委任审计师 MJXnAIG?2  
appointed trustee 委任的受托人 x77L"5
g  
appointer 委任人 !9;m~T7.  
apportioned pro rata 按比例分摊 .xJ54Vz  
apportionment 分配；分摊 IA2VesHb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -V/y~/]J  
apportionment formula 分摊方程式 NN*L3yx  
apportionment of estate duty 遗产税的分摊 {N4 'g_  
appraisal 估价；评估 L 4j#0I]lq  
appreciable growth 可观增长 .q9Sg8G  
appreciable impact 显着影响 \f9WpAY  
appreciable increase 可观增长 $hhXsu=  
appreciation 增值；升值 4YfM.~ 6  
appreciation against other currencies 相对其他货币升值 {r_HcI(h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qU
J"* )S  
appreciation tax 增值税 :#YC_ id  
appropriation 拨款；拨用；拨付 t*IePz]/  
appropriation account 拨款帐目 zm&[K53  
Appropriation Bill 拨款法案 {A0jkU  
appropriation-in-aid system 补助拨款办法 ?^Rp" H
 
approved assets 核准资产 a !VWWUTm?  
approved basket stock 认可一篮子证券 A8'RM F1  
approved budget 核准预算 Msqqjhoy  
approved charitable donation 认可慈善捐款 C+ NN.5No  
approved charitable institution 认可慈善机构 8^UF0>`'  
approved currency 核准货币；认可货币 @xWWN  
approved estimates 核准预算 L7rgkxI7k*  
approved estimates of expenditure 核准开支预算 rN}pi@  
approved overseas insurer 核准海外保险人 d{S'6*`D  
approved overseas trust company 核准海外信托公司 m_)-  
approved pooled investment fund 核准汇集投资基金 <P h50s4  
approved provident fund scheme 认可公积金计划 \CjJa(vV  
approved provision 核准拨款 )'+[,z ;s  
approved redeemable share 核准可赎回股份 3``JrkPI  
approved regional stock 认可地区性证券 _E C7r>V&  
approved retirement scheme 认可退休金计划 syl7i>P  
approved subordinated loan 核准附属贷款 +e{ui +  
arbitrage 套戥；套汇；套利
9JA@m  
arbitrageur 套戥者；套汇者 #[prG  
arbitrary amount 临时款项 cW%)C.M  
arrangement 措施；安排；协定 cGlN*GJ*H  
arrears 欠款 ]Y[N=
G  
arrears of pay 欠付薪酬 cY5&1Shb~  
arrears of revenue 逾期未收税款；逾期未收的帐项 )>ZT{eF  
articles of association 组织章程；组织细则；组织章程细则 5A0]+)5E8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0|AgmW_7 .  
ascertainment of profit 确定利润 W8& )UtWQ  
"Asia Clear" “亚洲结算系统”