[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 -3VxjycY  
allotment notice 股份配售通知；配股通知 V#!ypX]AB[  
allotment of shares 股份分配 7&klX  
allowable 可获宽免；免税的 "h7-nwm  
allowable business loss 可扣除的营业亏损 ;sNyN#  
allowable expenses 可扣税的支出 -baGr;,Cu  
allowance 免税额；津贴；备抵；准备金 svyC(m)'  
allowance for debts 债项的免税额 P,iLqat  
allowance for depreciation by wear and tear 耗损折旧免税额 $t1]w]}d  
allowance for funeral expenses 殡殓费的免税额 8Mg4y1)RU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;lX:EU  
allowance for repairs and outgoings 修葺及支出方面的免税额 [ZURs3q  
allowance to debtor 给债务人的津贴 KN~E9oGs  
alteration of capital 资本更改 h1K 3A5  
alternate trustee 候补受托人 ~<v.WP<:  
amalgamation 合并 p/lMv\`5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }#<Sq57n  
ambit of charges 征税范围；收费范围 :c)<B@NqNo  
amended valuation 经修订的估值 8t}=?:B+{  
American Commodities Exchange 美国商品交易所 P xpz7He  
American Express Bank Limited 美国运通银行 'QT(TF>  
American Stock Exchange 美国证券交易所 'cw0Fp
Q;  
amortization 摊销 M=o,Sav5*  
amount due from banks 存放银行同业的款项 }jiqUBn%  
amount due from banks abroad 存放海外银行同业的款项 r=L9x/r  
amount due from holding companies 控股公司欠款 M|d[iaM,  
amount due from local banks 存放本港银行同业的款项 h#]}J}si  
amount due to banks 银行同业的存款 _gC<%6#V`r  
amount due to banks abroad 海外银行同业的存款 J~gfMp.  
amount due to holding companies 控股公司存款 gSR&CnqZ<  
amount due to local banks 本港银行同业的存款 1V+1i)+  
amount due to outport banks 外埠银行同业的存款 -#gb {vj  
amount for note issue 发行纸币的款额 ]N=C%#ki!  
amount of bond 担保契据的款额 ^#3$C?d  
amount of consideration 代价款额 V]k!]  
amount of contribution 供款数额 tO[+O=d  
amount of indebtedness 负债款额 >+vWtO2  
amount of principal of the loan 贷款本金额 IH~H6US  
amount of rates chargeable 应征差饷数额 1uV_C[:  
amount of share capital 股本额 N%r}0  
amount of sums assured 承保款额 }%k"qW<Y  
amount of variation 变动幅度 ?783LBe  
amount of vote 拨款数额 ]; ^OY\,  
amount payable 应付款额 QwT]| 6>  
amount receivable 应收款额 gP(-Op  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JEHV\=  
analysis 分析 z(\H.P#  
ancillary risk 附属风险 MqoQs{x  
annual account 周年帐目；周年帐目报表；年度决算；年结 )7j"OE  
annual accounting date 年结日期 (sqS(xIY  
annual allowance 每年免税额；年积金；年度津贴；年津 P< WD_W  
annual balance 年度余额 [0&Lvx  
annual disposable income 每年可动用收入 sM5 w~R>Y  
annual estimates 周年预算 3Vw%[+lY9  
annual fee 年费 YSa:"A  
annual general meeting 周年大会 Cg{$$&_(Hj  
annual growth rate 年增率；每年增长率 TJ;v}HSo  
annual long-term supplement 长期个案每年补助金 $}KYpSV  
annual pensionable emolument 可供计算退休金的年薪 4uftx1o   
annual report 年报 ~-:CN(U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nr-
mf]W&  
annual return 周年报表；周年申报表；每年报税表格 cF(9[8c{  
Annual Return Rules 《周年报表规则》 X!2|_  
annual review of consumer prices 每年消费物价回顾 <BU|?T6~  
annual roll-forward basis 逐年延展方式 +'n1?^U
  
annual salary 年薪 iMA)(ZS  
annual statement 年度报表；年度决算表 ZcWl{e4  
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 "5y^s!/  
annuitant 年金受益人 r?X^*o9  
annuity 年金 GzB%vsv95  
annuity contract 年金合约 ^U`q1Pg5  
annuity on human life 人寿年金 ;XtDz  
antecedent debt 先前的债项 CqX%V":2  
ante-dated cheque 倒填日期支票 kcOpO<oE  
anticipated expenditure 预期开支 ,3n}*"K  
anticipated net profit 预期纯利 "LxJPt\  
anticipated revenue 预期收入 n9J>y ud|  
anti-inflation measure 反通货膨胀措施 &&y@/<t  
anti-inflationary stance 反通货膨胀立场 M^[jA](a  
apparent deficit 表面赤字 `q@~78`  
apparent financial solvency 表面偿债能力 .N'UnKz  
apparent partner 表面合伙人 -[`W m7en  
application for personal assessment 个人入息课税申请书 KJ#c(yb9zR  
application of fund 资金应用 #-f^;=7  
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 4dok/ +Ec  
appointed actuary 委任精算师 r9t{/})A  
appointed auditor 委任核数师；委任审计师 W ,U'hk%  
appointed trustee 委任的受托人 K5ph x  
appointer 委任人 }GC{~ SZ4  
apportioned pro rata 按比例分摊 p{, fW k  
apportionment 分配；分摊 &%bX&;ECzf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5 O6MI4:  
apportionment formula 分摊方程式 dog,vUu  
apportionment of estate duty 遗产税的分摊 lxz %bC@  
appraisal 估价；评估 & vIKNGJ^  
appreciable growth 可观增长 n^%u9H  
appreciable impact 显着影响 kj#yG"3+  
appreciable increase 可观增长 Aa Ma9hvT!  
appreciation 增值；升值 .)GVb<w  
appreciation against other currencies 相对其他货币升值 "D/ fB%h`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oaK~:'  
appreciation tax 增值税 # Nd+X@j  
appropriation 拨款；拨用；拨付 l^"G\ZVI  
appropriation account 拨款帐目 ' #mC4\<W8  
Appropriation Bill 拨款法案 h P1|l  
appropriation-in-aid system 补助拨款办法 I|5OCTu
 
approved assets 核准资产 i,HAXPi  
approved basket stock 认可一篮子证券 Mzd}9x$'J  
approved budget 核准预算 *,p
qpD>  
approved charitable donation 认可慈善捐款 ?c+;  
approved charitable institution 认可慈善机构 \[&]kPcDl  
approved currency 核准货币；认可货币 KJ~pY<a?  
approved estimates 核准预算 dWUu3  
approved estimates of expenditure 核准开支预算 oEN_,cUp  
approved overseas insurer 核准海外保险人 s^ a`=kO  
approved overseas trust company 核准海外信托公司 1%+
^SR72  
approved pooled investment fund 核准汇集投资基金 AK!G#ug  
approved provident fund scheme 认可公积金计划 4jW{IGW  
approved provision 核准拨款 cjW]Nw  
approved redeemable share 核准可赎回股份 !:8!\gE^P  
approved regional stock 认可地区性证券 8dH|s#.4um  
approved retirement scheme 认可退休金计划 Kv7NCpq'  
approved subordinated loan 核准附属贷款 6xe |L  
arbitrage 套戥；套汇；套利 jZ;T&s  
arbitrageur 套戥者；套汇者 9T1G /0k-  
arbitrary amount 临时款项 7ou^wt+%  
arrangement 措施；安排；协定 'nno)kQ"  
arrears 欠款 *8p</Q  
arrears of pay 欠付薪酬 S`G\Cd;5  
arrears of revenue 逾期未收税款；逾期未收的帐项 |3LMVN  
articles of association 组织章程；组织细则；组织章程细则 I}WJ0
}R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7,zARWB!?  
ascertainment of profit 确定利润 +\%z y=  
"Asia Clear" “亚洲结算系统”