[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 gbJz5EEq  
allotment notice 股份配售通知；配股通知 QX$i ]y%S  
allotment of shares 股份分配 _a3,Zuv  
allowable 可获宽免；免税的 z9#iU> @  
allowable business loss 可扣除的营业亏损 TXlxnB  
allowable expenses 可扣税的支出 nS }XY  
allowance 免税额；津贴；备抵；准备金 e2?7>?  
allowance for debts 债项的免税额 Y"U -Rc  
allowance for depreciation by wear and tear 耗损折旧免税额 <r%QaQRbm  
allowance for funeral expenses 殡殓费的免税额 M6+_Mi.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !pNY`sw}  
allowance for repairs and outgoings 修葺及支出方面的免税额 'nFqq:2Xa  
allowance to debtor 给债务人的津贴 f/:XIG  
alteration of capital 资本更改 %TA3o71  
alternate trustee 候补受托人 Jm+h DZrW  
amalgamation 合并 T"2D<7frbo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h6dV
T9  
ambit of charges 征税范围；收费范围 nD$CY K  
amended valuation 经修订的估值 ?r,lgaw
 
American Commodities Exchange 美国商品交易所 K 8gd?
88  
American Express Bank Limited 美国运通银行 B0^0d*8t|@  
American Stock Exchange 美国证券交易所 p6yC1\U!o  
amortization 摊销 n>Rt9  
amount due from banks 存放银行同业的款项 coxMsDs  
amount due from banks abroad 存放海外银行同业的款项 P*#H]Pv  
amount due from holding companies 控股公司欠款 ,ij"&XA  
amount due from local banks 存放本港银行同业的款项 YAIDSZ&l[  
amount due to banks 银行同业的存款 TuBl9 p'6  
amount due to banks abroad 海外银行同业的存款 ,\|W,N}~  
amount due to holding companies 控股公司存款 [kyF|3k~  
amount due to local banks 本港银行同业的存款 >g]kbes-\  
amount due to outport banks 外埠银行同业的存款 kphv)a4z=  
amount for note issue 发行纸币的款额 >HUU`= SC  
amount of bond 担保契据的款额 SY` U]-h  
amount of consideration 代价款额 CE$c/d[N.  
amount of contribution 供款数额 pv=g)  
amount of indebtedness 负债款额 oXc!JZ^  
amount of principal of the loan 贷款本金额 24)3^1P\V  
amount of rates chargeable 应征差饷数额 6BihZ
|H04  
amount of share capital 股本额 ;J~NfL  
amount of sums assured 承保款额 < |M cE  
amount of variation 变动幅度 HXTB
xh  
amount of vote 拨款数额 Wb] ha1$  
amount payable 应付款额 n# %mL<  
amount receivable 应收款额 gsn3]^X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9=j"kXFf  
analysis 分析 S=>54!{`x  
ancillary risk 附属风险 ?q(7avS9  
annual account 周年帐目；周年帐目报表；年度决算；年结 #ra~Yb-F  
annual accounting date 年结日期 2Y)3Ue  
annual allowance 每年免税额；年积金；年度津贴；年津 vr|9NP]v  
annual balance 年度余额 4|uh&4"*@W  
annual disposable income 每年可动用收入 1f]04TI  
annual estimates 周年预算  ,%#FK|  
annual fee 年费 r=<Oy1m/  
annual general meeting 周年大会 !F*7Mif_E  
annual growth rate 年增率；每年增长率 OAMsqeWYA  
annual long-term supplement 长期个案每年补助金 {$,e@nn  
annual pensionable emolument 可供计算退休金的年薪 9Xt5{\PJ  
annual report 年报 /R&!92I0*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A@BYd'}]  
annual return 周年报表；周年申报表；每年报税表格 ty|E[Ez1  
Annual Return Rules 《周年报表规则》 'ao<gTUbu  
annual review of consumer prices 每年消费物价回顾 X !g"D6'  
annual roll-forward basis 逐年延展方式 Gpws_jw  
annual salary 年薪 Kv'2^B  
annual statement 年度报表；年度决算表 {)j3P n  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %O`e!p  
annuitant 年金受益人 31\l0Jg  
annuity 年金 _ji"##K  
annuity contract 年金合约 _-$ "F>  
annuity on human life 人寿年金 t@[&8j2B>  
antecedent debt 先前的债项 {OP[Rrm  
ante-dated cheque 倒填日期支票 5w)tsGX\  
anticipated expenditure 预期开支 tCAh?nR  
anticipated net profit 预期纯利 @UCGsw  
anticipated revenue 预期收入 UI}v{0
5]  
anti-inflation measure 反通货膨胀措施 )<bgZ, v  
anti-inflationary stance 反通货膨胀立场 )-q#hY  
apparent deficit 表面赤字 w yP|#Z\  
apparent financial solvency 表面偿债能力 96UL](l(`  
apparent partner 表面合伙人 oa(R,{_*q  
application for personal assessment 个人入息课税申请书 =X[]0.I%  
application of fund 资金应用 ?!=yp#  
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 CM+Nm(|\,  
appointed actuary 委任精算师 ;uj&j1  
appointed auditor 委任核数师；委任审计师 f 4CS  
appointed trustee 委任的受托人 W 86`R  
appointer 委任人 ~Rd,jfx  
apportioned pro rata 按比例分摊 pj:s+7"t  
apportionment 分配；分摊 fvn`$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n$RhD93  
apportionment formula 分摊方程式 6?I,sZW  
apportionment of estate duty 遗产税的分摊 q}[
g/%  
appraisal 估价；评估 (3Hz=k_  
appreciable growth 可观增长 ^'j? {@  
appreciable impact 显着影响 pvdM3+6  
appreciable increase 可观增长 ol QT r  
appreciation 增值；升值 d[mmwgSR?I  
appreciation against other currencies 相对其他货币升值 @v^;,cu'8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F!DDlYUz.  
appreciation tax 增值税 K.s\xA5`_  
appropriation 拨款；拨用；拨付 u~WBu|  
appropriation account 拨款帐目 :.wR*E  
Appropriation Bill 拨款法案 eT33&: n4  
appropriation-in-aid system 补助拨款办法 cPD&xVwq>  
approved assets 核准资产 q1!45a  
approved basket stock 认可一篮子证券 {;uOc{~+  
approved budget 核准预算 `}t<5_  
approved charitable donation 认可慈善捐款 dm8
N;r/w  
approved charitable institution 认可慈善机构  q<.m@q  
approved currency 核准货币；认可货币 /J''`Tf  
approved estimates 核准预算 z,pKyInw  
approved estimates of expenditure 核准开支预算 oasp/Y.p  
approved overseas insurer 核准海外保险人 ' sb
&xj`d  
approved overseas trust company 核准海外信托公司 1iNq|~  
approved pooled investment fund 核准汇集投资基金 bMe/jQuL.$  
approved provident fund scheme 认可公积金计划 :;Z?2P5i  
approved provision 核准拨款 Cngi5._Lb  
approved redeemable share 核准可赎回股份 W:5uoO]=<  
approved regional stock 认可地区性证券 `sW+R=  
approved retirement scheme 认可退休金计划 u={A4A#  
approved subordinated loan 核准附属贷款 >3aB{[[N  
arbitrage 套戥；套汇；套利 R( 2,1f=d  
arbitrageur 套戥者；套汇者 {

`RCh]W  
arbitrary amount 临时款项 @fz0-vT,  
arrangement 措施；安排；协定 8v{0=9,Z  
arrears 欠款 tUOqF  
arrears of pay 欠付薪酬 ENoGV;WG  
arrears of revenue 逾期未收税款；逾期未收的帐项 3[_zz ;Y*d  
articles of association 组织章程；组织细则；组织章程细则 LVHIQ9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O+f'Ql  
ascertainment of profit 确定利润 RaT.%:CRm  
"Asia Clear" “亚洲结算系统”