[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 K}re{y  
allotment notice 股份配售通知；配股通知 1Ys=KA-!_x  
allotment of shares 股份分配 v.Bwg7R3  
allowable 可获宽免；免税的 "g M!/<~  
allowable business loss 可扣除的营业亏损
JP<j4/  
allowable expenses 可扣税的支出 ]?@ [Ny=0  
allowance 免税额；津贴；备抵；准备金 ="& GU%$  
allowance for debts 债项的免税额 >: 6iFPP  
allowance for depreciation by wear and tear 耗损折旧免税额 *P= 3Pl?j  
allowance for funeral expenses 殡殓费的免税额 PljPhAce  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |w|c!;,  
allowance for repairs and outgoings 修葺及支出方面的免税额 )Su>8f[?e  
allowance to debtor 给债务人的津贴 )y*&&q   
alteration of capital 资本更改 K-Ts
SW$}  
alternate trustee 候补受托人 B.5+!z&7  
amalgamation 合并 r4SwvxhG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ) ~=pt&+  
ambit of charges 征税范围；收费范围 lOVcX
Ae}  
amended valuation 经修订的估值 qSr]d`7@  
American Commodities Exchange 美国商品交易所 uE')<fVX(  
American Express Bank Limited 美国运通银行 yl~;!  
American Stock Exchange 美国证券交易所 PzSLE>Q  
amortization 摊销 D=z~]a31!  
amount due from banks 存放银行同业的款项 wz`% (\  
amount due from banks abroad 存放海外银行同业的款项 3oLF^^^g  
amount due from holding companies 控股公司欠款 <?7qI85OT  
amount due from local banks 存放本港银行同业的款项 -z`FKej   
amount due to banks 银行同业的存款 \[3~*eX6  
amount due to banks abroad 海外银行同业的存款 O00;0w u  
amount due to holding companies 控股公司存款 ZDmL?mC  
amount due to local banks 本港银行同业的存款 $uTrM8  
amount due to outport banks 外埠银行同业的存款 SzMh  
amount for note issue 发行纸币的款额 vK)'3 %  
amount of bond 担保契据的款额 M@{?#MkS%  
amount of consideration 代价款额 >va_,Y}  
amount of contribution 供款数额 g]vB\5uA:  
amount of indebtedness 负债款额 T
4.wz 58  
amount of principal of the loan 贷款本金额 !lNyoX/  
amount of rates chargeable 应征差饷数额 d9S/_iCI  
amount of share capital 股本额 (7G4v  
amount of sums assured 承保款额 uxTgK'3  
amount of variation 变动幅度 C`;igg$t_  
amount of vote 拨款数额 rk1,LsZVS  
amount payable 应付款额 b=lJ`|  
amount receivable 应收款额 xS1n,gTA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &B(z**+9  
analysis 分析 ~ q-Z-MA  
ancillary risk 附属风险 O ^~IY/[  
annual account 周年帐目；周年帐目报表；年度决算；年结 6o#/[T z  
annual accounting date 年结日期 <K^a2 D  
annual allowance 每年免税额；年积金；年度津贴；年津 G%bv<_R  
annual balance 年度余额 %RV81H9B  
annual disposable income 每年可动用收入 @h|qL-:!vG  
annual estimates 周年预算 I9qZE =i  
annual fee 年费 g0zzDv7~  
annual general meeting 周年大会 o664b$5nsI  
annual growth rate 年增率；每年增长率 J;_4 3eS  
annual long-term supplement 长期个案每年补助金 !}h) 
|  
annual pensionable emolument 可供计算退休金的年薪 !2!Zhw2u  
annual report 年报 I^k&v V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {4 Yxh8  
annual return 周年报表；周年申报表；每年报税表格 \o[][R#D  
Annual Return Rules 《周年报表规则》 nvrh7l9nX  
annual review of consumer prices 每年消费物价回顾 Yt#; +*d5  
annual roll-forward basis 逐年延展方式 2@tnOs(*  
annual salary 年薪 9Q,>I6`l  
annual statement 年度报表；年度决算表 6ncwa<q5  
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  M99ku'  
annuitant 年金受益人 3*</vo#`  
annuity 年金 iG5 4 +]  
annuity contract 年金合约 [Kc?<3W  
annuity on human life 人寿年金 (y]Z*p:EW  
antecedent debt 先前的债项 $}su'EIo  
ante-dated cheque 倒填日期支票 Ds(Z.  
anticipated expenditure 预期开支 I;'{X_9$a  
anticipated net profit 预期纯利 i24k ]F  
anticipated revenue 预期收入 q3#[6!  
anti-inflation measure 反通货膨胀措施 `r SOt*<  
anti-inflationary stance 反通货膨胀立场 f9K7^qwkiz  
apparent deficit 表面赤字 &/UfXKr  
apparent financial solvency 表面偿债能力 ^ l#6Es  
apparent partner 表面合伙人 Kb+SssF  
application for personal assessment 个人入息课税申请书 JY CMW!~  
application of fund 资金应用 ,]1f)>  
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 lW|=rq-|  
appointed actuary 委任精算师 m)L50ot:/  
appointed auditor 委任核数师；委任审计师 gNW+Dq|X%  
appointed trustee 委任的受托人 d?X,od6  
appointer 委任人 PyfWIU7O  
apportioned pro rata 按比例分摊 ~Fh+y+g?  
apportionment 分配；分摊 \#%GVru!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =?C <@  
apportionment formula 分摊方程式 m:)&:Y0 (a  
apportionment of estate duty 遗产税的分摊 _R
]s1  
appraisal 估价；评估 op`9(=DJ]  
appreciable growth 可观增长 PoaCnoNS  
appreciable impact 显着影响 FQO=}0Hl  
appreciable increase 可观增长 H-pf8
 
appreciation 增值；升值 =i vlS  
appreciation against other currencies 相对其他货币升值 (NFrZ0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A4f"v)vM  
appreciation tax 增值税 Dc0=gq0  
appropriation 拨款；拨用；拨付 .Qrpz^wdt  
appropriation account 拨款帐目 ]|!|3lQ  
Appropriation Bill 拨款法案 K/*R}X  
appropriation-in-aid system 补助拨款办法 gamB]FPZ  
approved assets 核准资产 yP3I^>AZ3  
approved basket stock 认可一篮子证券 By@65KmR"  
approved budget 核准预算 _3%$E.Q  
approved charitable donation 认可慈善捐款 P+f}r^4
}  
approved charitable institution 认可慈善机构 `W1uU=c  
approved currency 核准货币；认可货币 Ac U@H0  
approved estimates 核准预算 eQuw uT  
approved estimates of expenditure 核准开支预算 v K{2  
approved overseas insurer 核准海外保险人 .
9x*YS  
approved overseas trust company 核准海外信托公司 |*t2IVwX  
approved pooled investment fund 核准汇集投资基金 M#4;y,n<k  
approved provident fund scheme 认可公积金计划 2z !
05]B%  
approved provision 核准拨款 3}\z&|  
approved redeemable share 核准可赎回股份 yJ!26  
approved regional stock 认可地区性证券 !$l<'K$  
approved retirement scheme 认可退休金计划 1"CWEL`i  
approved subordinated loan 核准附属贷款 w98M#GqV  
arbitrage 套戥；套汇；套利 w` +,  
arbitrageur 套戥者；套汇者 82,^Pu  
arbitrary amount 临时款项 ;MGm,F,o  
arrangement 措施；安排；协定 -}<Ru)  
arrears 欠款 >/\T G8t,f  
arrears of pay 欠付薪酬 ^^}htg  
arrears of revenue 逾期未收税款；逾期未收的帐项 .iR<5.  
articles of association 组织章程；组织细则；组织章程细则 +/celp  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 czIEkm  
ascertainment of profit 确定利润 k Hr-UJ!  
"Asia Clear" “亚洲结算系统”