[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 TwgrRtj'  
allotment notice 股份配售通知；配股通知 IUtx!.]4  
allotment of shares 股份分配 |^@dFOz  
allowable 可获宽免；免税的 0?>d Cu\  
allowable business loss 可扣除的营业亏损 o6//IOZ  
allowable expenses 可扣税的支出 Ao/ jt<  
allowance 免税额；津贴；备抵；准备金 N]RZbzK_5G  
allowance for debts 债项的免税额 aN(|'uO@  
allowance for depreciation by wear and tear 耗损折旧免税额 /a6Xa&(B  
allowance for funeral expenses 殡殓费的免税额 .H,xl
e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
N<DGw?Rl  
allowance for repairs and outgoings 修葺及支出方面的免税额 |hr]>P1  
allowance to debtor 给债务人的津贴 r;m)n Ru  
alteration of capital 资本更改 YM DMH"3  
alternate trustee 候补受托人 DfKr[cqLM  
amalgamation 合并 WVLHfkN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *_?dVhxf  
ambit of charges 征税范围；收费范围 cYqfsd# B  
amended valuation 经修订的估值 D.mHIsX6\  
American Commodities Exchange 美国商品交易所 zhf.NCSt(  
American Express Bank Limited 美国运通银行 <\;#jF%V  
American Stock Exchange 美国证券交易所 S%`0'lzzj  
amortization 摊销 <^$<#Kd  
amount due from banks 存放银行同业的款项 hqRw^2
F  
amount due from banks abroad 存放海外银行同业的款项 be +4junf  
amount due from holding companies 控股公司欠款 M}!2H*
 
amount due from local banks 存放本港银行同业的款项 ^+g$iM[`f  
amount due to banks 银行同业的存款 {GJ@psG*  
amount due to banks abroad 海外银行同业的存款 R+CM`4CD  
amount due to holding companies 控股公司存款 3$X'Y]5a  
amount due to local banks 本港银行同业的存款 p QizJ6  
amount due to outport banks 外埠银行同业的存款 AFA AuFE"  
amount for note issue 发行纸币的款额 !o$!Frc  
amount of bond 担保契据的款额 F8apH{&t  
amount of consideration 代价款额 y '!m4-  
amount of contribution 供款数额 %plo=RF  
amount of indebtedness 负债款额 >;[*!<pfK5  
amount of principal of the loan 贷款本金额 tToTx f~  
amount of rates chargeable 应征差饷数额 l]5w$dded~  
amount of share capital 股本额 h*v8#\b$J_  
amount of sums assured 承保款额 KGg3 !jY  
amount of variation 变动幅度 q`r**N+zn  
amount of vote 拨款数额 ? YG)I;(  
amount payable 应付款额 G.UI|r/Kz  
amount receivable 应收款额 IC7M$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s;A@*Y;v  
analysis 分析 KY~-;0x  
ancillary risk 附属风险  s~Te  
annual account 周年帐目；周年帐目报表；年度决算；年结 /3{b%0Aa  
annual accounting date 年结日期 D gaMO,  
annual allowance 每年免税额；年积金；年度津贴；年津 Sm5H_m!  
annual balance 年度余额 @mfEKU!  
annual disposable income 每年可动用收入 B $mX3B
+a  
annual estimates 周年预算 /Sh#_\x  
annual fee 年费 1@-Ns  
annual general meeting 周年大会 8e(\%bX  
annual growth rate 年增率；每年增长率 d m`E!R_  
annual long-term supplement 长期个案每年补助金 yNbjoFM.i  
annual pensionable emolument 可供计算退休金的年薪 cMOyo<F#^=  
annual report 年报 xKho1Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7"C$pm6  
annual return 周年报表；周年申报表；每年报税表格 (I./ Uu%  
Annual Return Rules 《周年报表规则》 zOiu5  
annual review of consumer prices 每年消费物价回顾 -jiG7OL  
annual roll-forward basis 逐年延展方式 hzvd t  
annual salary 年薪 _D+J!f^  
annual statement 年度报表；年度决算表 w.TuoWo>  
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 j{Q9{}<e  
annuitant 年金受益人 kbe-1 <72  
annuity 年金 <q@a~'Ai?!  
annuity contract 年金合约 9_5ow  
annuity on human life 人寿年金 _/tHD]um  
antecedent debt 先前的债项 @qYp>|AF  
ante-dated cheque 倒填日期支票 H7DJ~z~J  
anticipated expenditure 预期开支 G2T|RT$_K  
anticipated net profit 预期纯利 y9Usn8  
anticipated revenue 预期收入 &:`U&06q  
anti-inflation measure 反通货膨胀措施 Qr{E[6  
anti-inflationary stance 反通货膨胀立场 M"94#.dKK  
apparent deficit 表面赤字 ^\S~?0^m  
apparent financial solvency 表面偿债能力 {Sj9%2'M)  
apparent partner 表面合伙人 ]'=)2 .}  
application for personal assessment 个人入息课税申请书 9'X7w
G  
application of fund 资金应用 [
wzb<"kW  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 k5kxQhPf  
appointed actuary 委任精算师 :Nz2z[W$  
appointed auditor 委任核数师；委任审计师 ~o~!+`@q  
appointed trustee 委任的受托人 Z' 7
 
appointer 委任人 c$yk s  
apportioned pro rata 按比例分摊 JVSA&c%3  
apportionment 分配；分摊 Y<%@s}zc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bl&nhI)w  
apportionment formula 分摊方程式 }xh$T'M8  
apportionment of estate duty 遗产税的分摊 1 P!Yxeh  
appraisal 估价；评估 m()RU"WY  
appreciable growth 可观增长 !'9Feoez  
appreciable impact 显着影响 <"my^  
appreciable increase 可观增长 HK0!P*  
appreciation 增值；升值 kZGRxp9  
appreciation against other currencies 相对其他货币升值 1`qMj0Y_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2OVRf0.R~  
appreciation tax 增值税 8b;1FQ'  
appropriation 拨款；拨用；拨付 I$Op:P6.E  
appropriation account 拨款帐目 P 'od`  
Appropriation Bill 拨款法案 +Z !)^j  
appropriation-in-aid system 补助拨款办法 &keR~~/  
approved assets 核准资产 FwkuC09tI  
approved basket stock 认可一篮子证券 [R^iF  
approved budget 核准预算 .7avpOfz  
approved charitable donation 认可慈善捐款 +{f:cea (1  
approved charitable institution 认可慈善机构 UKT%13CO4U  
approved currency 核准货币；认可货币 sl`s_$J  
approved estimates 核准预算 dQA'($  
approved estimates of expenditure 核准开支预算 %D%8^Zd_  
approved overseas insurer 核准海外保险人 (jRm[7H  
approved overseas trust company 核准海外信托公司 sg3OL/"  
approved pooled investment fund 核准汇集投资基金  6"J? #  
approved provident fund scheme 认可公积金计划 _C*fs<#  
approved provision 核准拨款 Enn"hdI  
approved redeemable share 核准可赎回股份 |es?;s'  
approved regional stock 认可地区性证券 E%,^Yvh/  
approved retirement scheme 认可退休金计划 |Sy<@oq  
approved subordinated loan 核准附属贷款 R5-

@  
arbitrage 套戥；套汇；套利 _4U5  
arbitrageur 套戥者；套汇者 7`zHX&-W  
arbitrary amount 临时款项 gv-
xm  
arrangement 措施；安排；协定 3yU.& k  
arrears 欠款 sHt]
.gZ  
arrears of pay 欠付薪酬 2q=AEv/  
arrears of revenue 逾期未收税款；逾期未收的帐项 zck#tht4 n  
articles of association 组织章程；组织细则；组织章程细则 W_\5nF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vZaZc}AyL  
ascertainment of profit 确定利润 ;S^
'V  
"Asia Clear" “亚洲结算系统”