[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 s8|#sHT  
allotment notice 股份配售通知；配股通知 F$ .j|C1a  
allotment of shares 股份分配 Snt=Hil`  
allowable 可获宽免；免税的 JMOP/]%D  
allowable business loss 可扣除的营业亏损 z1+rz%  
allowable expenses 可扣税的支出 E|9LUPcb  
allowance 免税额；津贴；备抵；准备金 `OQ&u  
allowance for debts 债项的免税额 +^+wS`Y  
allowance for depreciation by wear and tear 耗损折旧免税额 Za!c=(5  
allowance for funeral expenses 殡殓费的免税额 IQ{Xj3;?y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i,")U)b  
allowance for repairs and outgoings 修葺及支出方面的免税额 W7A'5  
allowance to debtor 给债务人的津贴 !BEOeq@2.  
alteration of capital 资本更改 [Pp#l*  
alternate trustee 候补受托人 _3p:q.  
amalgamation 合并 savz>E&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H>XbqIkL@  
ambit of charges 征税范围；收费范围 nu0bJ:0aLd  
amended valuation 经修订的估值 (P#2Am$  
American Commodities Exchange 美国商品交易所 Xs?7Whc6  
American Express Bank Limited 美国运通银行 `^J~^Z7Y-  
American Stock Exchange 美国证券交易所 8VcAtrx_  
amortization 摊销 CES FkAj~  
amount due from banks 存放银行同业的款项 lO $M6l  
amount due from banks abroad 存放海外银行同业的款项 K=5_jE^e  
amount due from holding companies 控股公司欠款 a`pY&xq::  
amount due from local banks 存放本港银行同业的款项 pjj 5  
amount due to banks 银行同业的存款 MF\n@lX  
amount due to banks abroad 海外银行同业的存款 N2&aU?`e  
amount due to holding companies 控股公司存款 3}:pD]`h  
amount due to local banks 本港银行同业的存款 g&0GO:F`  
amount due to outport banks 外埠银行同业的存款 GPx S .&  
amount for note issue 发行纸币的款额 lIjHd#q-C  
amount of bond 担保契据的款额 CJKH"'u3^  
amount of consideration 代价款额 /#G"'U/  
amount of contribution 供款数额 l!AZ$IV  
amount of indebtedness 负债款额 JNp`@`0V  
amount of principal of the loan 贷款本金额 sf*SxdoZU  
amount of rates chargeable 应征差饷数额 $PS5xD~@  
amount of share capital 股本额 @I"Aet'XV  
amount of sums assured 承保款额 MZjiJZaO:L  
amount of variation 变动幅度 }BogE$tc  
amount of vote 拨款数额 Ic=V:  
amount payable 应付款额 2FVKgyV  
amount receivable 应收款额 _TPo=}Z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jj6kZK  
analysis 分析 ?ha}&##  
ancillary risk 附属风险 'c$9[|x  
annual account 周年帐目；周年帐目报表；年度决算；年结 ONjc},_  
annual accounting date 年结日期 *Ra")(RnDK  
annual allowance 每年免税额；年积金；年度津贴；年津 ;5|EpoM  
annual balance 年度余额 R-Fi`#PG2  
annual disposable income 每年可动用收入 ?3Jh{F_+  
annual estimates 周年预算 }"&(sYQ*`  
annual fee 年费 pWx3l5)R  
annual general meeting 周年大会 fBLd5  
annual growth rate 年增率；每年增长率 b/K&8C,c  
annual long-term supplement 长期个案每年补助金 \~)573'  
annual pensionable emolument 可供计算退休金的年薪 zBs7]z!eP  
annual report 年报 I@S<D"af  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \ QM
Ska>  
annual return 周年报表；周年申报表；每年报税表格 '9/kDkt!  
Annual Return Rules 《周年报表规则》 f.P( {PN  
annual review of consumer prices 每年消费物价回顾 Gj^bz'2  
annual roll-forward basis 逐年延展方式 3QHZC0AY  
annual salary 年薪 O(~Vvoq  
annual statement 年度报表；年度决算表 wwAT@=X*}  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 G2^DukK.  
annuitant 年金受益人 #] GM#.  
annuity 年金 Y@4vQm+  
annuity contract 年金合约 ]Cz16e&=2  
annuity on human life 人寿年金 a 2rv4d=  
antecedent debt 先前的债项 _N:h&uw  
ante-dated cheque 倒填日期支票 l46F3C|  
anticipated expenditure 预期开支 kxmS  
anticipated net profit 预期纯利 k`AJ$\=  
anticipated revenue 预期收入 d$TW](Bby  
anti-inflation measure 反通货膨胀措施 \O:xw-eG   
anti-inflationary stance 反通货膨胀立场 "QF083$  
apparent deficit 表面赤字 }6bLukv  
apparent financial solvency 表面偿债能力 CbHNb~  
apparent partner 表面合伙人 \Cs<'
(=  
application for personal assessment 个人入息课税申请书 Yq^y"rw  
application of fund 资金应用 0\#Q;Z2  
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 z )pV $  
appointed actuary 委任精算师 J7_H.RPa  
appointed auditor 委任核数师；委任审计师 0/ Ht;(  
appointed trustee 委任的受托人 o/zCXZnw#  
appointer 委任人 gCJ'wv)6|%  
apportioned pro rata 按比例分摊 Xdq, =;  
apportionment 分配；分摊 7asq]Y}<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fEjW7 c  
apportionment formula 分摊方程式 kUUq9me&o  
apportionment of estate duty 遗产税的分摊 }m H>lN  
appraisal 估价；评估 ?W n(ciO  
appreciable growth 可观增长 ^8
m+*t  
appreciable impact 显着影响 ZYsFd_  
appreciable increase 可观增长 eFio,  
appreciation 增值；升值 |u{QI3 #'  
appreciation against other currencies 相对其他货币升值 ]p!J]YV ]0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Rpk`fxAO  
appreciation tax 增值税 `g1Oon_  
appropriation 拨款；拨用；拨付 S
>,I&`yi  
appropriation account 拨款帐目 zFtGc  
Appropriation Bill 拨款法案 `0^i #  
appropriation-in-aid system 补助拨款办法 -"e}YN/  
approved assets 核准资产 '| }
}og  
approved basket stock 认可一篮子证券 ~qS/90,  
approved budget 核准预算 j1F+,   
approved charitable donation 认可慈善捐款 #FB>}:L{h*  
approved charitable institution 认可慈善机构 W\,lII0  
approved currency 核准货币；认可货币 c2^7"`  
approved estimates 核准预算 a+/|O*>#  
approved estimates of expenditure 核准开支预算 Y*k<NeDyn  
approved overseas insurer 核准海外保险人 9>R|k$`  
approved overseas trust company 核准海外信托公司 .e"Qv*[^  
approved pooled investment fund 核准汇集投资基金 MI(i%$R-A  
approved provident fund scheme 认可公积金计划 8q3TeMYV  
approved provision 核准拨款 WQpJd7
  
approved redeemable share 核准可赎回股份 $Jm2,Yv  
approved regional stock 认可地区性证券 =.E(p)fz  
approved retirement scheme 认可退休金计划 y^=oY L  
approved subordinated loan 核准附属贷款 kkB
U<L2  
arbitrage 套戥；套汇；套利 -YV4  O  
arbitrageur 套戥者；套汇者 v$G*TR<2  
arbitrary amount 临时款项 aELT"b,x  
arrangement 措施；安排；协定 JJ ?ri,  
arrears 欠款 

-mJ&N  
arrears of pay 欠付薪酬 }qv-lO  
arrears of revenue 逾期未收税款；逾期未收的帐项  _)E8XyzF  
articles of association 组织章程；组织细则；组织章程细则 vB5iG|b}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 
d;SRK @  
ascertainment of profit 确定利润 (
u&yb!`  
"Asia Clear" “亚洲结算系统”