[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 X{#@ :z$  
allotment notice 股份配售通知；配股通知 ;^DUtr ;  
allotment of shares 股份分配 B dO$  
allowable 可获宽免；免税的 L238 l  
allowable business loss 可扣除的营业亏损 (4{49b  
allowable expenses 可扣税的支出 9v cUo?
/  
allowance 免税额；津贴；备抵；准备金 yK?~XV:  
allowance for debts 债项的免税额 Hs=!.tZ,  
allowance for depreciation by wear and tear 耗损折旧免税额 cT0utR
&  
allowance for funeral expenses 殡殓费的免税额 -t6d`p;dR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [l #WS  
allowance for repairs and outgoings 修葺及支出方面的免税额 E}@8sY L  
allowance to debtor 给债务人的津贴 o@LjSQ5!  
alteration of capital 资本更改 F`I-G~e  
alternate trustee 候补受托人 R

|+R4'  
amalgamation 合并 i8B%|[nm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I9F[b#'Pn  
ambit of charges 征税范围；收费范围 P1) 80<t  
amended valuation 经修订的估值 DAu|`pyC%  
American Commodities Exchange 美国商品交易所 &{]%=stI  
American Express Bank Limited 美国运通银行 HqXo;`Yy}  
American Stock Exchange 美国证券交易所 ri JyH;)  
amortization 摊销 b7AuKY{L  
amount due from banks 存放银行同业的款项 M2@q
{RiS  
amount due from banks abroad 存放海外银行同业的款项 &vMH AZd  
amount due from holding companies 控股公司欠款 5h:SH]tn8]  
amount due from local banks 存放本港银行同业的款项 7-o=E=  
amount due to banks 银行同业的存款 }=;>T)QmMO  
amount due to banks abroad 海外银行同业的存款 kmc9P&  
amount due to holding companies 控股公司存款 @5?T]V g  
amount due to local banks 本港银行同业的存款 rIb[gm)Rk  
amount due to outport banks 外埠银行同业的存款 b(Z%#*e  
amount for note issue 发行纸币的款额 _kY5
6  
amount of bond 担保契据的款额 ImV54
h'  
amount of consideration 代价款额 n~&R_"mv(  
amount of contribution 供款数额 rd,mbH[<C  
amount of indebtedness 负债款额 6ZG)`u".("  
amount of principal of the loan 贷款本金额 "}OFwes
  
amount of rates chargeable 应征差饷数额 _).'SU)>  
amount of share capital 股本额 ,#wVqBEk  
amount of sums assured 承保款额 :x
{Q  
amount of variation 变动幅度 4{vd6T}V!  
amount of vote 拨款数额 ,K9UT#h  
amount payable 应付款额 /hX"O?^  
amount receivable 应收款额 GVl u4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :T\WYKX3C  
analysis 分析 \4j+pU  
ancillary risk 附属风险 m|]^f;7z  
annual account 周年帐目；周年帐目报表；年度决算；年结 5./ (fgx>  
annual accounting date 年结日期 jYy0^)6X(  
annual allowance 每年免税额；年积金；年度津贴；年津
Y;&#Ur8q  
annual balance 年度余额 Mb>6.l  
annual disposable income 每年可动用收入 nUd\4;J#  
annual estimates 周年预算 6gKOpa  
annual fee 年费 Pj.~|5gnf  
annual general meeting 周年大会 tH'VV-!MZ  
annual growth rate 年增率；每年增长率 13QC
M0#  
annual long-term supplement 长期个案每年补助金 vfv5ex(  
annual pensionable emolument 可供计算退休金的年薪 r6$=|Yto  
annual report 年报 b}4/4Z.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Iv <9})2K  
annual return 周年报表；周年申报表；每年报税表格 b;t]k9:"L  
Annual Return Rules 《周年报表规则》 lXPn]iLJ  
annual review of consumer prices 每年消费物价回顾 r\ %O$zu  
annual roll-forward basis 逐年延展方式 x>J3tp$2  
annual salary 年薪 <=inogf  
annual statement 年度报表；年度决算表 o(``7A@7a  
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 g\-3c=X  
annuitant 年金受益人 (Z$6JNkz  
annuity 年金 &!a2%%1#N  
annuity contract 年金合约 A$F;fCV*  
annuity on human life 人寿年金 ]T51;j'48  
antecedent debt 先前的债项 jkP70Is  
ante-dated cheque 倒填日期支票 3EZwF  
anticipated expenditure 预期开支 _Y|kX2l S@  
anticipated net profit 预期纯利 "B }08C,?  
anticipated revenue 预期收入 GiZ'IDV  
anti-inflation measure 反通货膨胀措施 9(l'xuX  
anti-inflationary stance 反通货膨胀立场 ,xz^k/.  
apparent deficit 表面赤字 =|!~0O  
apparent financial solvency 表面偿债能力 ^<VE5OM  
apparent partner 表面合伙人 JKT+ q*V  
application for personal assessment 个人入息课税申请书 "?{yVu~9  
application of fund 资金应用 PbPP1G')  
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 2SJh
6U  
appointed actuary 委任精算师 LgNNtZ&F  
appointed auditor 委任核数师；委任审计师 IA^)`l
7H  
appointed trustee 委任的受托人 .O#lab`:2  
appointer 委任人
5lxq-E3  
apportioned pro rata 按比例分摊 ]'h)7  
apportionment 分配；分摊 L%d?eHF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?03Zy3/  
apportionment formula 分摊方程式 \z`d}\3(R  
apportionment of estate duty 遗产税的分摊 ~|9LWp_  
appraisal 估价；评估 zsXH{atY  
appreciable growth 可观增长 ]2%P``Yj  
appreciable impact 显着影响 t4k'9Y: \Q  
appreciable increase 可观增长 62x< rph  
appreciation 增值；升值 ptv4v[gQ  
appreciation against other currencies 相对其他货币升值 LQ@|M.$A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aTh%oBrtP  
appreciation tax 增值税 _<a)\UR  
appropriation 拨款；拨用；拨付 OZ;E&IL  
appropriation account 拨款帐目 N`Xnoehu  
Appropriation Bill 拨款法案 /V<`L  
appropriation-in-aid system 补助拨款办法 gyQ 9Z}  
approved assets 核准资产 :3>yr5a7-  
approved basket stock 认可一篮子证券 b<(UmRxx3  
approved budget 核准预算 IA`8ie+  
approved charitable donation 认可慈善捐款 /mwr1GU  
approved charitable institution 认可慈善机构 {}o>nenx\  
approved currency 核准货币；认可货币 px>>]>ZMH  
approved estimates 核准预算 JGDUCb~  
approved estimates of expenditure 核准开支预算 =Xjuz:9D~  
approved overseas insurer 核准海外保险人 'HWgvmw(  
approved overseas trust company 核准海外信托公司 RpK,ixbtA+  
approved pooled investment fund 核准汇集投资基金 *z"1MU  
approved provident fund scheme 认可公积金计划 q7 oR9  
approved provision 核准拨款 z){UuiUM+=  
approved redeemable share 核准可赎回股份 xnQGCw?S&}  
approved regional stock 认可地区性证券 <Ihed|  
approved retirement scheme 认可退休金计划 :/[YY?pg-  
approved subordinated loan 核准附属贷款 K}=8:BaUL  
arbitrage 套戥；套汇；套利 P>T*:!s;  
arbitrageur 套戥者；套汇者 @!a]qAt  
arbitrary amount 临时款项 ls"\YSq$  
arrangement 措施；安排；协定 FJ%R3N\  
arrears 欠款 :iQ^1S`pH  
arrears of pay 欠付薪酬 aho<w+l@  
arrears of revenue 逾期未收税款；逾期未收的帐项 l6B^sc*@  
articles of association 组织章程；组织细则；组织章程细则 9h38`*Im;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @ U8}sH^  
ascertainment of profit 确定利润 eN<pU%7  
"Asia Clear" “亚洲结算系统”