[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 jY?%LY@5I  
allotment notice 股份配售通知；配股通知 d#z67Nl6
  
allotment of shares 股份分配 .HtDcGp  
allowable 可获宽免；免税的 \R#XSW,  
allowable business loss 可扣除的营业亏损 =C:0='a  
allowable expenses 可扣税的支出 fg1 zT~  
allowance 免税额；津贴；备抵；准备金 [w4
z)!  
allowance for debts 债项的免税额 gVl#pVO`N  
allowance for depreciation by wear and tear 耗损折旧免税额 Aqm0|GlJ  
allowance for funeral expenses 殡殓费的免税额 9SFiL#1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /V*eAn8>  
allowance for repairs and outgoings 修葺及支出方面的免税额 z`_N|iEd  
allowance to debtor 给债务人的津贴 dvj`%?=  
alteration of capital 资本更改 G![1+2p:Tq  
alternate trustee 候补受托人 yi%B5KF~Al  
amalgamation 合并 )t.q[O`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E|fPI u  
ambit of charges 征税范围；收费范围 Je*gMq:D  
amended valuation 经修订的估值 WMC6dD_6e  
American Commodities Exchange 美国商品交易所 ~|!lC}!IKL  
American Express Bank Limited 美国运通银行 O0I/^  
American Stock Exchange 美国证券交易所 +<|w|c  
amortization 摊销 7:;V[/   
amount due from banks 存放银行同业的款项 l:[=M:#p  
amount due from banks abroad 存放海外银行同业的款项 (C:rH  
amount due from holding companies 控股公司欠款 lubS{3<  
amount due from local banks 存放本港银行同业的款项 ~\_E%NR yA  
amount due to banks 银行同业的存款 U--ER r8  
amount due to banks abroad 海外银行同业的存款 #QB`'2)vw  
amount due to holding companies 控股公司存款 ]zm6;/S  
amount due to local banks 本港银行同业的存款 L@ay4,e.bz  
amount due to outport banks 外埠银行同业的存款 "h#=ctCx"  
amount for note issue 发行纸币的款额 b13>>'BMB  
amount of bond 担保契据的款额 ](ninSX1w  
amount of consideration 代价款额 >ylVES/V  
amount of contribution 供款数额 9PBmBP~  
amount of indebtedness 负债款额 qjFgy)qV  
amount of principal of the loan 贷款本金额 I[|I\tW  
amount of rates chargeable 应征差饷数额 mU_O64  
amount of share capital 股本额 R's xa*VB  
amount of sums assured 承保款额 *5NffiA}-  
amount of variation 变动幅度 - t+Mh.  
amount of vote 拨款数额 $ S49v  
amount payable 应付款额 ^m7PXY  
amount receivable 应收款额 O//e0?]W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )2A4vU-IR.  
analysis 分析 <eI;Jph5  
ancillary risk 附属风险 kDKpuA!  
annual account 周年帐目；周年帐目报表；年度决算；年结
v7R&9kU{  
annual accounting date 年结日期 1Li@O[%X<  
annual allowance 每年免税额；年积金；年度津贴；年津 D'&LwU,o  
annual balance 年度余额 B+<k,ad  
annual disposable income 每年可动用收入 nZ*P:K t:  
annual estimates 周年预算 Gg+>_b{S5T  
annual fee 年费 izxCbbg  
annual general meeting 周年大会 e'`oisJU?q  
annual growth rate 年增率；每年增长率 Y `{U 45  
annual long-term supplement 长期个案每年补助金 y/FisX  
annual pensionable emolument 可供计算退休金的年薪 F~Li.qF  
annual report 年报 uu:)jxi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )0Lq>6j9  
annual return 周年报表；周年申报表；每年报税表格 7~16letQ  
Annual Return Rules 《周年报表规则》 anvj{1  
annual review of consumer prices 每年消费物价回顾 fin15k  
annual roll-forward basis 逐年延展方式 ![ QQF|  
annual salary 年薪 8%4`Yj=  
annual statement 年度报表；年度决算表 \x!>5Z Y  
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Z! o_  
annuitant 年金受益人 7I|%GA_  
annuity 年金 kpdFb7>|  
annuity contract 年金合约 piP8ObGjy  
annuity on human life 人寿年金 y AWDk0bx  
antecedent debt 先前的债项 GXfVjC31z
 
ante-dated cheque 倒填日期支票 ~g{,W  
anticipated expenditure 预期开支 VC.?]'OqD  
anticipated net profit 预期纯利 lm|`Lh-  
anticipated revenue 预期收入 ]ok>PH]  
anti-inflation measure 反通货膨胀措施 "jHN#}  
anti-inflationary stance 反通货膨胀立场 FMn&2f H  
apparent deficit 表面赤字 B4}XK=)  
apparent financial solvency 表面偿债能力 9<#D0hh$  
apparent partner 表面合伙人 Trrh`@R  
application for personal assessment 个人入息课税申请书 4(R2V]  
application of fund 资金应用 &Yg/08*  
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 .H"hRYPC?  
appointed actuary 委任精算师 -)oBh  
appointed auditor 委任核数师；委任审计师 V
|AE~R^  
appointed trustee 委任的受托人 ]c)SVn$6  
appointer 委任人 :m d3@r']  
apportioned pro rata 按比例分摊 ng *%1;P  
apportionment 分配；分摊 AJT0)FCpR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
gNwXOd u  
apportionment formula 分摊方程式 !A!\S/x4  
apportionment of estate duty 遗产税的分摊 f2wW2]Fg  
appraisal 估价；评估 qC)VT
3  
appreciable growth 可观增长 #lF<="y%X  
appreciable impact 显着影响 kgz{m;R  
appreciable increase 可观增长 +]-KzDsr"V  
appreciation 增值；升值 { Fi@|'  
appreciation against other currencies 相对其他货币升值 X2cR+Ha0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =FmU]DV  
appreciation tax 增值税 &wN 2l-  
appropriation 拨款；拨用；拨付 to3J@:V8e  
appropriation account 拨款帐目 9HX+sB M  
Appropriation Bill 拨款法案 T Rw6$CR  
appropriation-in-aid system 补助拨款办法  qR qy  
approved assets 核准资产 spJ(1F{|V  
approved basket stock 认可一篮子证券 5F"?]'
*/  
approved budget 核准预算 \#aVu^`eX  
approved charitable donation 认可慈善捐款 F:S,{&jB  
approved charitable institution 认可慈善机构 NJ>p8P`_k  
approved currency 核准货币；认可货币 0?SLRz8  
approved estimates 核准预算 F-^HN%  
approved estimates of expenditure 核准开支预算 !9 , pX  
approved overseas insurer 核准海外保险人 $]kg_l)  
approved overseas trust company 核准海外信托公司 2~V Im#  
approved pooled investment fund 核准汇集投资基金 ^d80\PXz  
approved provident fund scheme 认可公积金计划 a[n$qPm}  
approved provision 核准拨款 bSf
(DSqx  
approved redeemable share 核准可赎回股份 Jj: 6 c  
approved regional stock 认可地区性证券 u4@e=vWI  
approved retirement scheme 认可退休金计划 :OCuxSc%5  
approved subordinated loan 核准附属贷款
6[.Mx}h6  
arbitrage 套戥；套汇；套利 U$)Hhn|X  
arbitrageur 套戥者；套汇者 Ax
lFU~E4  
arbitrary amount 临时款项 vLuQe0l{  
arrangement 措施；安排；协定 }4SSo)Uv/  
arrears 欠款 hXm}
d\  
arrears of pay 欠付薪酬 6#M0AG  
arrears of revenue 逾期未收税款；逾期未收的帐项 %i8>w:@NW  
articles of association 组织章程；组织细则；组织章程细则 wy{>gvqK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P/Kit?kngS  
ascertainment of profit 确定利润 U@MP&sdL  
"Asia Clear" “亚洲结算系统”