[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 qs-:JmA_w  
allotment notice 股份配售通知；配股通知 g\*gHHa  
allotment of shares 股份分配 053W2Si   
allowable 可获宽免；免税的 s.GhquFCrU  
allowable business loss 可扣除的营业亏损 z
Lh ~x  
allowable expenses 可扣税的支出 [[s k  
allowance 免税额；津贴；备抵；准备金 KP<J~+_ik  
allowance for debts 债项的免税额 &_90E  
allowance for depreciation by wear and tear 耗损折旧免税额 E!Fy2h>[Z  
allowance for funeral expenses 殡殓费的免税额 B|GJboQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *=|i"
 
allowance for repairs and outgoings 修葺及支出方面的免税额 Yaa M-o  
allowance to debtor 给债务人的津贴 ([9h.M6v  
alteration of capital 资本更改 nM0nQ{6  
alternate trustee 候补受托人 =v;-{oN!  
amalgamation 合并 \ I?;%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WVNQ}KY  
ambit of charges 征税范围；收费范围 1 yzxA(  
amended valuation 经修订的估值 C,IN+@  
American Commodities Exchange 美国商品交易所 ReK@~#hLY  
American Express Bank Limited 美国运通银行 ZXUe4@qfl  
American Stock Exchange 美国证券交易所 %r
i4nKGS  
amortization 摊销 VhW;=y>}  
amount due from banks 存放银行同业的款项 2bxT%xH:g  
amount due from banks abroad 存放海外银行同业的款项 Q^p@ 1I  
amount due from holding companies 控股公司欠款
k Lv_P[I  
amount due from local banks 存放本港银行同业的款项 q]r!5&Z  
amount due to banks 银行同业的存款 2Qy!Aa  
amount due to banks abroad 海外银行同业的存款 q/B+F%QiMQ  
amount due to holding companies 控股公司存款 BO9Z"|"  
amount due to local banks 本港银行同业的存款 &^uzg &,;  
amount due to outport banks 外埠银行同业的存款 W#lvH=y  
amount for note issue 发行纸币的款额 3x=F  
amount of bond 担保契据的款额 M5x!84  
amount of consideration 代价款额 x1}q!)e  
amount of contribution 供款数额 _
$bx4a  
amount of indebtedness 负债款额 VmUM_Q~  
amount of principal of the loan 贷款本金额 !gk\h  
amount of rates chargeable 应征差饷数额 ,j

t098W  
amount of share capital 股本额 fFd9D=EW.  
amount of sums assured 承保款额 ~<Lf@yu-{  
amount of variation 变动幅度 tm|lqa  
amount of vote 拨款数额 7K;dVB  
amount payable 应付款额 Asn0&Ys4  
amount receivable 应收款额 9e1 6 g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zhCI+u4/qz  
analysis 分析 "yz\p,  
ancillary risk 附属风险 b?bYPN+  
annual account 周年帐目；周年帐目报表；年度决算；年结 | 5L1\O8#  
annual accounting date 年结日期 *g,?13Q_  
annual allowance 每年免税额；年积金；年度津贴；年津 kK1qFe?]  
annual balance 年度余额 #P4dx'vm  
annual disposable income 每年可动用收入 ,m"zt u-  
annual estimates 周年预算 ILO+=xU  
annual fee 年费 )R +o8C  
annual general meeting 周年大会 2s4= %l  
annual growth rate 年增率；每年增长率 kCwTv:)  
annual long-term supplement 长期个案每年补助金 jo|q,t  
annual pensionable emolument 可供计算退休金的年薪 L$Leo6<3a  
annual report 年报 \Zh)oUHd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ( Lu.^  
annual return 周年报表；周年申报表；每年报税表格 <zf+Ii1:,  
Annual Return Rules 《周年报表规则》 >=`c [=:Z_  
annual review of consumer prices 每年消费物价回顾 k,@J&  
annual roll-forward basis 逐年延展方式 )>Q 2G/@  
annual salary 年薪 x ?V/3 zW  
annual statement 年度报表；年度决算表 (En\odbvt  
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 #PrV) en  
annuitant 年金受益人 "~(&5M\8`  
annuity 年金 {4QOUqAu  
annuity contract 年金合约 rqFs[1wr>R  
annuity on human life 人寿年金 .#:,j1L"53  
antecedent debt 先前的债项 #w*pWD^  
ante-dated cheque 倒填日期支票 hKTg~y^  
anticipated expenditure 预期开支 5j{@2]i  
anticipated net profit 预期纯利 VA%"IAl  
anticipated revenue 预期收入 0o<qEo^  
anti-inflation measure 反通货膨胀措施 PD}R7[".>  
anti-inflationary stance 反通货膨胀立场 NI1HUU Zz  
apparent deficit 表面赤字 ,Mhe:^3  
apparent financial solvency 表面偿债能力 TN %"RL  
apparent partner 表面合伙人 `es($7}P_W  
application for personal assessment 个人入息课税申请书 O|>1~^w  
application of fund 资金应用 87K)qsv8  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 FR}H$R7#  
appointed actuary 委任精算师 4v|/+J6G  
appointed auditor 委任核数师；委任审计师 ZW?7g+P  
appointed trustee 委任的受托人 Ft7a\vn*B  
appointer 委任人 )R^Cqo'  
apportioned pro rata 按比例分摊 Lmwh`oOl  
apportionment 分配；分摊 gr 5]5u   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H<;Fb;b  
apportionment formula 分摊方程式 ?fmt@@]T?  
apportionment of estate duty 遗产税的分摊 VU/W~gb4"A  
appraisal 估价；评估 '!-?  
appreciable growth 可观增长 KCk?)Qv  
appreciable impact 显着影响 <c ovApx  
appreciable increase 可观增长 )zXyV]xe  
appreciation 增值；升值 lkfFAwnc  
appreciation against other currencies 相对其他货币升值 A(n=k
x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {}pqxouE  
appreciation tax 增值税 1qC:3 ;P  
appropriation 拨款；拨用；拨付 >fye^Tx  
appropriation account 拨款帐目 |mk}@OEf  
Appropriation Bill 拨款法案 uit-Q5@~  
appropriation-in-aid system 补助拨款办法 eUkoVr   
approved assets 核准资产 {F:v$ K  
approved basket stock 认可一篮子证券 ~RXpz-Ye  
approved budget 核准预算  M_1Tx  
approved charitable donation 认可慈善捐款 v1C
.\fL  
approved charitable institution 认可慈善机构 }Hz-h4Z  
approved currency 核准货币；认可货币 tHtV[We.:  
approved estimates 核准预算 qu~|d}0  
approved estimates of expenditure 核准开支预算 F36ViN\b  
approved overseas insurer 核准海外保险人 A'(7V J  
approved overseas trust company 核准海外信托公司 =YGP%}_.p{  
approved pooled investment fund 核准汇集投资基金 M%{?\)s  
approved provident fund scheme 认可公积金计划 {TncqA  
approved provision 核准拨款 {( OIu]:  
approved redeemable share 核准可赎回股份 tin|,jA =  
approved regional stock 认可地区性证券 ]zyX@=mM  
approved retirement scheme 认可退休金计划 dPx<Dz;  
approved subordinated loan 核准附属贷款 atf%7}2  
arbitrage 套戥；套汇；套利 F:J7|<J^F  
arbitrageur 套戥者；套汇者 )E:,V
~< 8  
arbitrary amount 临时款项 }{8Fo4/  
arrangement 措施；安排；协定 T@|l@xm~L  
arrears 欠款 n`)7Y`hBhP  
arrears of pay 欠付薪酬 ChTXvk
dH  
arrears of revenue 逾期未收税款；逾期未收的帐项 lB!vF ~A&  
articles of association 组织章程；组织细则；组织章程细则 hoR=%pC*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yIIET E  
ascertainment of profit 确定利润 (
.1 rtj  
"Asia Clear" “亚洲结算系统”