[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 #5G!lbH  
allotment notice 股份配售通知；配股通知 k@4]s_2  
allotment of shares 股份分配 9N=Dls  
allowable 可获宽免；免税的 T"9`[Lzva  
allowable business loss 可扣除的营业亏损 Ez<J+#)t  
allowable expenses 可扣税的支出 X[NsdD?w1+  
allowance 免税额；津贴；备抵；准备金 go2:D#mf  
allowance for debts 债项的免税额 R\0]\JEc  
allowance for depreciation by wear and tear 耗损折旧免税额 wvT!NN K2  
allowance for funeral expenses 殡殓费的免税额 dldM hT$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {x2N~1!E  
allowance for repairs and outgoings 修葺及支出方面的免税额 |;rjr_I   
allowance to debtor 给债务人的津贴 biKpV?Dp  
alteration of capital 资本更改 RU_=VB %  
alternate trustee 候补受托人 4d0PW#97.  
amalgamation 合并 G:u[Lk#6K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W.zA1S  
ambit of charges 征税范围；收费范围 Zn#ri 8S  
amended valuation 经修订的估值 RG:ct{i  
American Commodities Exchange 美国商品交易所 YaSwn3i/@S  
American Express Bank Limited 美国运通银行 _Mq@58q'  
American Stock Exchange 美国证券交易所 qhF/iUE  
amortization 摊销 *1;<xeVD  
amount due from banks 存放银行同业的款项 mtmBL2?  
amount due from banks abroad 存放海外银行同业的款项 vhWj_\m  
amount due from holding companies 控股公司欠款 Qf>dfJ^q  
amount due from local banks 存放本港银行同业的款项 ! ~&X1,l1*  
amount due to banks 银行同业的存款 t4h05
i  
amount due to banks abroad 海外银行同业的存款 w4(DR?[nC  
amount due to holding companies 控股公司存款 "vU :qwm  
amount due to local banks 本港银行同业的存款 0Lc X7gU>  
amount due to outport banks 外埠银行同业的存款 z ; :E~;  
amount for note issue 发行纸币的款额 uO
7Ti]H  
amount of bond 担保契据的款额 /MQd[03]  
amount of consideration 代价款额 |P5?0{  
amount of contribution 供款数额 VD36ce9  
amount of indebtedness 负债款额 bB)EJCPq>  
amount of principal of the loan 贷款本金额 TrkoLJmB  
amount of rates chargeable 应征差饷数额 mqq~&nI  
amount of share capital 股本额 x0Tb7y`  
amount of sums assured 承保款额 >L&>B5)9  
amount of variation 变动幅度 nfrC@A
v  
amount of vote 拨款数额 .~W7{SY[  
amount payable 应付款额 wQM(Lm#Q  
amount receivable 应收款额 c/T]=S[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8{Zgvqbb  
analysis 分析 f*oL8"?u&  
ancillary risk 附属风险 )v
uxy  
annual account 周年帐目；周年帐目报表；年度决算；年结 c?<FMb3]  
annual accounting date 年结日期 2

+"#  
annual allowance 每年免税额；年积金；年度津贴；年津 V)N9V|O'  
annual balance 年度余额 ) I-8.  
annual disposable income 每年可动用收入 %\r4c*O1q  
annual estimates 周年预算 InPq1AH  
annual fee 年费 )JuD !  
annual general meeting 周年大会 \8_&@uLm  
annual growth rate 年增率；每年增长率 A`X$jpAn&  
annual long-term supplement 长期个案每年补助金 og2]B\mN4  
annual pensionable emolument 可供计算退休金的年薪 zpg*hlv   
annual report 年报 5zfaqt`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5Z`f)qE  
annual return 周年报表；周年申报表；每年报税表格 DJrA@hm/Y  
Annual Return Rules 《周年报表规则》 Z[0xqGYLB  
annual review of consumer prices 每年消费物价回顾 _5.7HEw>/  
annual roll-forward basis 逐年延展方式 YM
1@B`yWE  
annual salary 年薪 ZL1[Khr,s  
annual statement 年度报表；年度决算表 O$#`he/jm  
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 EkOBI[`  
annuitant 年金受益人 q'K=Ly+  
annuity 年金 tgg*6lc  
annuity contract 年金合约 AO8`ItNZdT  
annuity on human life 人寿年金 HlI*an  
antecedent debt 先前的债项 5^f>L2  
ante-dated cheque 倒填日期支票 v>7=T8  
anticipated expenditure 预期开支 }ZvL% 4jT  
anticipated net profit 预期纯利 kCN9`9XI{  
anticipated revenue 预期收入 e7vPiQCc  
anti-inflation measure 反通货膨胀措施 6AZ/ whn#  
anti-inflationary stance 反通货膨胀立场 o1I{^7/  
apparent deficit 表面赤字 zbi[r  
apparent financial solvency 表面偿债能力 LG&~#x  
apparent partner 表面合伙人 \'E%ue_<9  
application for personal assessment 个人入息课税申请书 ZHw)N&Qn  
application of fund 资金应用 BhdJ/C^  
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-{k;V7b  
appointed actuary 委任精算师 ">CjnF2>R  
appointed auditor 委任核数师；委任审计师 +XFF@h&=t  
appointed trustee 委任的受托人 nuKjp Ap!  
appointer 委任人 t55 '  
apportioned pro rata 按比例分摊 10}\7p8  
apportionment 分配；分摊 Et`z7Q*e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1_GUi  
apportionment formula 分摊方程式 Jqjb@'i  
apportionment of estate duty 遗产税的分摊  R:i7Rb2C  
appraisal 估价；评估 f5d"H6%L  
appreciable growth 可观增长 PN0:,.4  
appreciable impact 显着影响 ~P*6ozSYpY  
appreciable increase 可观增长 |{BIHgMh  
appreciation 增值；升值 jqWu  
appreciation against other currencies 相对其他货币升值 CJ/X}hi,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C]O(T2l{l  
appreciation tax 增值税 7`-Zuf  
appropriation 拨款；拨用；拨付 ^=BTz9QM  
appropriation account 拨款帐目 SN9kFFIPb=  
Appropriation Bill 拨款法案 R0P iv:  
appropriation-in-aid system 补助拨款办法 nW PF6V>  
approved assets 核准资产 |4)>:d  
approved basket stock 认可一篮子证券 R@58*c:U(  
approved budget 核准预算 *]ly0nP  
approved charitable donation 认可慈善捐款 ?J%1#1L"/  
approved charitable institution 认可慈善机构 +6sy-<ZL:  
approved currency 核准货币；认可货币 aGrIQq/k)%  
approved estimates 核准预算 |'.*K]Yp  
approved estimates of expenditure 核准开支预算 0Iw
A#[m1`  
approved overseas insurer 核准海外保险人 s`M9
  
approved overseas trust company 核准海外信托公司 &vo--V1|  
approved pooled investment fund 核准汇集投资基金 09X01 X[  
approved provident fund scheme 认可公积金计划 `>7;!  
approved provision 核准拨款 bx#>BK!  
approved redeemable share 核准可赎回股份 }\
z.)B4,  
approved regional stock 认可地区性证券 8;d:-C
p  
approved retirement scheme 认可退休金计划 .GsV>H  
approved subordinated loan 核准附属贷款 j| v%)A  
arbitrage 套戥；套汇；套利 $h2){*5E{  
arbitrageur 套戥者；套汇者 \a5U8shc  
arbitrary amount 临时款项 49rf7NT-g  
arrangement 措施；安排；协定 w,.+IV$Kk  
arrears 欠款 wF IegC(  
arrears of pay 欠付薪酬 -|J"s$yO4  
arrears of revenue 逾期未收税款；逾期未收的帐项 -MW_|MG  
articles of association 组织章程；组织细则；组织章程细则 G<At_YS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *S]Ci\{_  
ascertainment of profit 确定利润 9E
zj"  
"Asia Clear" “亚洲结算系统”