[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 KuJ)alD;1  
allotment notice 股份配售通知；配股通知 #[prG  
allotment of shares 股份分配 w;O-ATUzN  
allowable 可获宽免；免税的 6Z_V,LD9L  
allowable business loss 可扣除的营业亏损 ;M~,S^U  
allowable expenses 可扣税的支出 2I
B{FO/  
allowance 免税额；津贴；备抵；准备金 ,Cr%2Wg-  
allowance for debts 债项的免税额 t\Vng0  
allowance for depreciation by wear and tear 耗损折旧免税额 |vs5N2_  
allowance for funeral expenses 殡殓费的免税额 Lz 1.+:Ag  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +=($mcw#[  
allowance for repairs and outgoings 修葺及支出方面的免税额 dmF=8nff  
allowance to debtor 给债务人的津贴 )g@+ MR  
alteration of capital 资本更改 ~J].~^[  
alternate trustee 候补受托人 2.^{4 1:  
amalgamation 合并 _lv{8vf1B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v`|]57?A  
ambit of charges 征税范围；收费范围 wpZ"B+oK!  
amended valuation 经修订的估值 /b,>fK^  
American Commodities Exchange 美国商品交易所 IW\^-LI.  
American Express Bank Limited 美国运通银行 D6VdgU|  
American Stock Exchange 美国证券交易所 c,1 G+.
 
amortization 摊销 rUKg<]&@  
amount due from banks 存放银行同业的款项 ai<qK3!O  
amount due from banks abroad 存放海外银行同业的款项 Q:P)g#suc  
amount due from holding companies 控股公司欠款 `3\aX|4@  
amount due from local banks 存放本港银行同业的款项 g (w/  
amount due to banks 银行同业的存款 ys`-QlkB  
amount due to banks abroad 海外银行同业的存款 YoK E=ln7  
amount due to holding companies 控股公司存款 r?DCR\Jq  
amount due to local banks 本港银行同业的存款 :?xH)J,imk  
amount due to outport banks 外埠银行同业的存款 /r7xA}se^  
amount for note issue 发行纸币的款额 ] 2 `%i5  
amount of bond 担保契据的款额 FJ0I&FyWs  
amount of consideration 代价款额 G
N_L"|#)=  
amount of contribution 供款数额 &{j!!LL  
amount of indebtedness 负债款额 cW*v))@2  
amount of principal of the loan 贷款本金额 4Fp[94b  
amount of rates chargeable 应征差饷数额 ta?NO{*  
amount of share capital 股本额 0Md>-H;ZY  
amount of sums assured 承保款额 V*n$$-5 1-  
amount of variation 变动幅度 kZ5#a)U<  
amount of vote 拨款数额 $#rkvG_w  
amount payable 应付款额 &PJ;B)b  
amount receivable 应收款额 `NtW+v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z#.d7B"  
analysis 分析 }#7l-@{<  
ancillary risk 附属风险 qm_l# u6  
annual account 周年帐目；周年帐目报表；年度决算；年结 znrO~OK  
annual accounting date 年结日期 6w<rSUd'  
annual allowance 每年免税额；年积金；年度津贴；年津 :)lS9<Y}  
annual balance 年度余额 JMB#KzvN[  
annual disposable income 每年可动用收入 4. R(`#f  
annual estimates 周年预算 n3p@duC4  
annual fee 年费 kN/YnY*J<  
annual general meeting 周年大会 9n(68|^$  
annual growth rate 年增率；每年增长率 j sPavY  
annual long-term supplement 长期个案每年补助金 ]njNSn  
annual pensionable emolument 可供计算退休金的年薪 r|l?2 eO~  
annual report 年报 (7qlp*8.s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LAC&W;pJ"  
annual return 周年报表；周年申报表；每年报税表格 1 iox0  
Annual Return Rules 《周年报表规则》 QD7KE6KP'  
annual review of consumer prices 每年消费物价回顾 (xG%H:6,  
annual roll-forward basis 逐年延展方式 g|Lbe4?  
annual salary 年薪 eKOEOm+  
annual statement 年度报表；年度决算表 3VLwY!2:  
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 uzHMQp  
annuitant 年金受益人 MFROAVPZ5  
annuity 年金 /xUF@%rT  
annuity contract 年金合约 1Le8W)J  
annuity on human life 人寿年金 K9zr]7;th  
antecedent debt 先前的债项 1'/ [x(/]d  
ante-dated cheque 倒填日期支票 L;0 NR(b!  
anticipated expenditure 预期开支 *+rfRH]a  
anticipated net profit 预期纯利 E_~e/y"-  
anticipated revenue 预期收入 j4;^5 Dy^  
anti-inflation measure 反通货膨胀措施 q0}u%Yz  
anti-inflationary stance 反通货膨胀立场 9`Qa/Y!  
apparent deficit 表面赤字 6rnFXZ\  
apparent financial solvency 表面偿债能力 xT 06*wQ  
apparent partner 表面合伙人 lo!pslqsn  
application for personal assessment 个人入息课税申请书 zg ,=A?  
application of fund 资金应用 AO8 #l 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 [2,D]e  
appointed actuary 委任精算师 @RPQ1da  
appointed auditor 委任核数师；委任审计师 {ENd]@N*  
appointed trustee 委任的受托人 S*<Jy(:n  
appointer 委任人  +rv##Z  
apportioned pro rata 按比例分摊 z]9t 5I  
apportionment 分配；分摊 <P#BQt f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ry|a_3X(I  
apportionment formula 分摊方程式 x1Gx9z9  
apportionment of estate duty 遗产税的分摊 ^##j {h7  
appraisal 估价；评估 I\TSVJk^Xi  
appreciable growth 可观增长 ]r#b:W\  
appreciable impact 显着影响 .I>rX#aNt  
appreciable increase 可观增长 w4P;Z-Cd  
appreciation 增值；升值 pyV`O[  
appreciation against other currencies 相对其他货币升值 9C)VW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oh-EEo4,  
appreciation tax 增值税 EPJ>@A>;D  
appropriation 拨款；拨用；拨付 *f 7rLM*  
appropriation account 拨款帐目 ?;oJ=.T  
Appropriation Bill 拨款法案 w= ]A;GgA  
appropriation-in-aid system 补助拨款办法 B9|s`o)!  
approved assets 核准资产 &wlD`0
v  
approved basket stock 认可一篮子证券 ;"cQ)=s9Y  
approved budget 核准预算 .nZKy't   
approved charitable donation 认可慈善捐款 R]yce2w"z  
approved charitable institution 认可慈善机构 {XIpHr  
approved currency 核准货币；认可货币 SZXSVz0j  
approved estimates 核准预算 NxF:s,a6  
approved estimates of expenditure 核准开支预算 >TglX t+  
approved overseas insurer 核准海外保险人 r^6@Zwox]  
approved overseas trust company 核准海外信托公司 (.=ig X  
approved pooled investment fund 核准汇集投资基金 F5X9)9S  
approved provident fund scheme 认可公积金计划 YZ<zlU  
approved provision 核准拨款 :xHKbWz6j  
approved redeemable share 核准可赎回股份 7HVENj_b+M  
approved regional stock 认可地区性证券 ]2l}[ w71|  
approved retirement scheme 认可退休金计划 l7uTk5  
approved subordinated loan 核准附属贷款 2OpA1$n6  
arbitrage 套戥；套汇；套利 CK
HmJ
]=  
arbitrageur 套戥者；套汇者 _`p-^I  
arbitrary amount 临时款项 p>eYi \'  
arrangement 措施；安排；协定 W0MgY%Qv[  
arrears 欠款 d BB?A~  
arrears of pay 欠付薪酬 y0Gblza  
arrears of revenue 逾期未收税款；逾期未收的帐项 IuP~Vt{m  
articles of association 组织章程；组织细则；组织章程细则 A{4,ih"5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q]yw",muT  
ascertainment of profit 确定利润 8H-yT1  
"Asia Clear" “亚洲结算系统”