[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 vB]3Xb3a  
allotment notice 股份配售通知；配股通知 bQ i<0|S  
allotment of shares 股份分配 kS[Dy$AB/2  
allowable 可获宽免；免税的 s%hU*^ 8  
allowable business loss 可扣除的营业亏损 7-(>"75Q|  
allowable expenses 可扣税的支出 c;nx59w]q  
allowance 免税额；津贴；备抵；准备金 rR3m'[  
allowance for debts 债项的免税额 zmdWVFVv  
allowance for depreciation by wear and tear 耗损折旧免税额 yr (g~MQ  
allowance for funeral expenses 殡殓费的免税额 }i
sCvb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  %L{  
allowance for repairs and outgoings 修葺及支出方面的免税额 )|MIWgfWN  
allowance to debtor 给债务人的津贴 HarYV :  
alteration of capital 资本更改 VoWA
tNU  
alternate trustee 候补受托人 *c!;^Qyp&  
amalgamation 合并 #IbS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 / O|Td'Z  
ambit of charges 征税范围；收费范围 |2[S/8g!  
amended valuation 经修订的估值 ;,()wH  
American Commodities Exchange 美国商品交易所 k{zs578h2  
American Express Bank Limited 美国运通银行 qAnA=/k`  
American Stock Exchange 美国证券交易所 =I %g;YK  
amortization 摊销 (X0`1s  
amount due from banks 存放银行同业的款项 M ,Zm|3L  
amount due from banks abroad 存放海外银行同业的款项 U#OWUZ  
amount due from holding companies 控股公司欠款 #_JA5W+E  
amount due from local banks 存放本港银行同业的款项 A!Knp=Gw  
amount due to banks 银行同业的存款 H^]Nmd8Q)  
amount due to banks abroad 海外银行同业的存款 BLWA!-  
amount due to holding companies 控股公司存款 _K*\}un2  
amount due to local banks 本港银行同业的存款 m+;B!46  
amount due to outport banks 外埠银行同业的存款 wpAw/-/  
amount for note issue 发行纸币的款额 {d&X/tT  
amount of bond 担保契据的款额 *1 n;p)K  
amount of consideration 代价款额 $,xtif0  
amount of contribution 供款数额 /8 e2dw: \  
amount of indebtedness 负债款额 G5y]^P  
amount of principal of the loan 贷款本金额 tn(?nQN3  
amount of rates chargeable 应征差饷数额 \7OJN ~&<  
amount of share capital 股本额 tjBh$)  
amount of sums assured 承保款额 4r68`<mn[  
amount of variation 变动幅度 x*5 Ch~<k  
amount of vote 拨款数额 ^.ZSpc}<  
amount payable 应付款额 7F>gj  
amount receivable 应收款额 Gp?ToS2^d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U-wq- GT  
analysis 分析 vB&F_"/X2  
ancillary risk 附属风险 .
E?bH V  
annual account 周年帐目；周年帐目报表；年度决算；年结 mf Wz@=0  
annual accounting date 年结日期 oi3 3{#%t  
annual allowance 每年免税额；年积金；年度津贴；年津 kr EH`f  
annual balance 年度余额 12%z3/i  
annual disposable income 每年可动用收入 f}Ne8]U/Hc  
annual estimates 周年预算  ?.4y
g(  
annual fee 年费 mq|A8>g  
annual general meeting 周年大会 ,yB?~  
annual growth rate 年增率；每年增长率 s$SU vo1J  
annual long-term supplement 长期个案每年补助金 &KOG[tv  
annual pensionable emolument 可供计算退休金的年薪 %J/fg<W1  
annual report 年报 JLFFh!J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #;qFPj- v  
annual return 周年报表；周年申报表；每年报税表格 SdjUhR+o  
Annual Return Rules 《周年报表规则》 }a #b$]Y  
annual review of consumer prices 每年消费物价回顾 }QX2:a  
annual roll-forward basis 逐年延展方式 t z +  
annual salary 年薪 e]dPF[?7  
annual statement 年度报表；年度决算表 P%<aGb 4  
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 CPF>^Mp#  
annuitant 年金受益人 "/ a*[_sV  
annuity 年金 X\c1q4oB[  
annuity contract 年金合约 CYTuj>Ww  
annuity on human life 人寿年金 ?34EJ !  
antecedent debt 先前的债项 fY)4]=L  
ante-dated cheque 倒填日期支票 -@gJqoo>  
anticipated expenditure 预期开支 O]$*EiO\  
anticipated net profit 预期纯利 n6}E4E
no  
anticipated revenue 预期收入 FthXFxwx$  
anti-inflation measure 反通货膨胀措施 +7U A%q  
anti-inflationary stance 反通货膨胀立场 &F<J#cfe8  
apparent deficit 表面赤字 6\)8mK  
apparent financial solvency 表面偿债能力 6,V.j>z  
apparent partner 表面合伙人 ?:{0  
application for personal assessment 个人入息课税申请书 ~_f |".T  
application of fund 资金应用 G>_42Rp  
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 .Y^d
9 .  
appointed actuary 委任精算师 qJbhPY8Ak  
appointed auditor 委任核数师；委任审计师 I9Edw]  
appointed trustee 委任的受托人 vJ'yz#tl
9  
appointer 委任人 3;t@KuQ66  
apportioned pro rata 按比例分摊 `/gEKrhL-  
apportionment 分配；分摊 ]$?zT`>(F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w>9H"Q[  
apportionment formula 分摊方程式 l?yZtZ8  
apportionment of estate duty 遗产税的分摊 3u"J4%zg|L  
appraisal 估价；评估 Vx\#+)4  
appreciable growth 可观增长 R5'Z4.~  
appreciable impact 显着影响 k #,Gfs  
appreciable increase 可观增长 6>LQGO  
appreciation 增值；升值 u #=kb5}{  
appreciation against other currencies 相对其他货币升值 0?&aV_:;X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9m#H24{V'  
appreciation tax 增值税 n{qw]/  
appropriation 拨款；拨用；拨付 a?U%l9F  
appropriation account 拨款帐目
>r4Y\"/j  
Appropriation Bill 拨款法案 L[QI 5N  
appropriation-in-aid system 补助拨款办法 &ls
!IN  
approved assets 核准资产 X"qbB4(I  
approved basket stock 认可一篮子证券 S8W_$=4  
approved budget 核准预算 yoA*\V  
approved charitable donation 认可慈善捐款 qhn&;{{  
approved charitable institution 认可慈善机构 go%X%Os]  
approved currency 核准货币；认可货币 q*<J$PI  
approved estimates 核准预算 WO \lny!  
approved estimates of expenditure 核准开支预算 YiI:uG!|D  
approved overseas insurer 核准海外保险人 +hKPOFa'  
approved overseas trust company 核准海外信托公司 f-f\}G&G  
approved pooled investment fund 核准汇集投资基金 w'!}(Z5X?  
approved provident fund scheme 认可公积金计划 K9z_
=c+  
approved provision 核准拨款 v^lm8/}NO  
approved redeemable share 核准可赎回股份 z}b U\3!  
approved regional stock 认可地区性证券 vCU&yXGl  
approved retirement scheme 认可退休金计划 6_`eTL=G  
approved subordinated loan 核准附属贷款 Cn./Naq  
arbitrage 套戥；套汇；套利  ]5)&36  
arbitrageur 套戥者；套汇者 )8 N)Z~h  
arbitrary amount 临时款项 \A~I>x  
arrangement 措施；安排；协定 BB73'W8y  
arrears 欠款 g)r,q&*  
arrears of pay 欠付薪酬 i$LV44  
arrears of revenue 逾期未收税款；逾期未收的帐项 !i"9f_  
articles of association 组织章程；组织细则；组织章程细则 h?pGw1Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,n,7.m.D  
ascertainment of profit 确定利润 (EF$^FYPK  
"Asia Clear" “亚洲结算系统”