[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 0~z\WSo  
allotment notice 股份配售通知；配股通知 -sfv"?  
allotment of shares 股份分配 ( 6Od
  
allowable 可获宽免；免税的 *67K_<bp]  
allowable business loss 可扣除的营业亏损 r34MDUZdI  
allowable expenses 可扣税的支出 ,|B-Nq  
allowance 免税额；津贴；备抵；准备金 (v%24bv  
allowance for debts 债项的免税额 3TH?7wi  
allowance for depreciation by wear and tear 耗损折旧免税额 10i$b<O  
allowance for funeral expenses 殡殓费的免税额 !TJ,:c]4{!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hd u2?v@  
allowance for repairs and outgoings 修葺及支出方面的免税额 bD{k=jum  
allowance to debtor 给债务人的津贴 mr^3Y8$s  
alteration of capital 资本更改 94?WL  
alternate trustee 候补受托人 Cf3!Ud  
amalgamation 合并 &8z<~q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4uo`XJuQ  
ambit of charges 征税范围；收费范围 !~Uj 'w  
amended valuation 经修订的估值 Vh;zV Y  
American Commodities Exchange 美国商品交易所 weSq|f  
American Express Bank Limited 美国运通银行 Ph1XI&us9  
American Stock Exchange 美国证券交易所 p.SipQ.P  
amortization 摊销 EP 4]#]5  
amount due from banks 存放银行同业的款项 &J*M  
amount due from banks abroad 存放海外银行同业的款项 %^pi  
amount due from holding companies 控股公司欠款 +ti ?7|bK<  
amount due from local banks 存放本港银行同业的款项 k(l2`I4V  
amount due to banks 银行同业的存款 E5d$n*A  
amount due to banks abroad 海外银行同业的存款 jb-kg</A  
amount due to holding companies 控股公司存款 /N"3kK,N  
amount due to local banks 本港银行同业的存款 m|;(0 rft  
amount due to outport banks 外埠银行同业的存款 r8Mx+r  
amount for note issue 发行纸币的款额 4 "HX1qP  
amount of bond 担保契据的款额 DS<1"4 b|  
amount of consideration 代价款额 lGl'A}]#$  
amount of contribution 供款数额 {O^u^a\m  
amount of indebtedness 负债款额 /.Ak'Vmi  
amount of principal of the loan 贷款本金额 *[3xc*5F/A  
amount of rates chargeable 应征差饷数额 { P]C>  
amount of share capital 股本额 _XV%}Xb'  
amount of sums assured 承保款额 fI613ww]  
amount of variation 变动幅度 H<Oo./8+  
amount of vote 拨款数额 G @..?>  
amount payable 应付款额 Ki\.w~Qs  
amount receivable 应收款额 ~ELMLwn.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s9;6&{@%wO  
analysis 分析 En?V\|,  
ancillary risk 附属风险 VThr]$2Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 2}r=DAe0  
annual accounting date 年结日期 " B#|C'  
annual allowance 每年免税额；年积金；年度津贴；年津 @h %V:c  
annual balance 年度余额 2Wz8E2.  
annual disposable income 每年可动用收入 - {QU>`2  
annual estimates 周年预算 ?pTX4a&>  
annual fee 年费 Xv8-<Ks  
annual general meeting 周年大会 I6W`y
h`I)  
annual growth rate 年增率；每年增长率 -3EQ
RqVg  
annual long-term supplement 长期个案每年补助金 am u;grH  
annual pensionable emolument 可供计算退休金的年薪 =_7wd*,  
annual report 年报 }}JMwT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d(T4Kd$r  
annual return 周年报表；周年申报表；每年报税表格 ~&i4FuK  
Annual Return Rules 《周年报表规则》 Az`Aa0h]7  
annual review of consumer prices 每年消费物价回顾 vk& gR  
annual roll-forward basis 逐年延展方式 <v:V
A!]  
annual salary 年薪 2 |s ohF  
annual statement 年度报表；年度决算表 6pt_cpbR  
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 Tlsh[@Q  
annuitant 年金受益人 "is(  
annuity 年金
9-KhJ
q%  
annuity contract 年金合约 n/+X3JJ  
annuity on human life 人寿年金 <'a~Y3B"o  
antecedent debt 先前的债项 sgX!4wG&Z  
ante-dated cheque 倒填日期支票 ~[g(@Xt  
anticipated expenditure 预期开支 `>gG"1,]  
anticipated net profit 预期纯利 UN]gn>~j  
anticipated revenue 预期收入 8M,*w6P  
anti-inflation measure 反通货膨胀措施 .+9hm|  
anti-inflationary stance 反通货膨胀立场 1i76u!{U  
apparent deficit 表面赤字 9%/hoA)  
apparent financial solvency 表面偿债能力 {PHH1dC{  
apparent partner 表面合伙人 t]yxLl\  
application for personal assessment 个人入息课税申请书 RP4/:sO  
application of fund 资金应用 O VV@  
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 =3e7n2N)  
appointed actuary 委任精算师 v= 55{  
appointed auditor 委任核数师；委任审计师 Jl Do_}  
appointed trustee 委任的受托人 M!UTqf7XL  
appointer 委任人 {"y/;x/  
apportioned pro rata 按比例分摊 )h{&O ,s  
apportionment 分配；分摊 Mt[yY|Ec|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /{i~CGc;"  
apportionment formula 分摊方程式 `ONjEl  
apportionment of estate duty 遗产税的分摊 ;H_/o+  
appraisal 估价；评估 CRb8WD6.  
appreciable growth 可观增长 ^X
=Q{nB  
appreciable impact 显着影响 i"2OsGT  
appreciable increase 可观增长 4CNrIF@  
appreciation 增值；升值 g{8
RPw]  
appreciation against other currencies 相对其他货币升值 SepjF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $~/2!T_  
appreciation tax 增值税 NB-dlv1  
appropriation 拨款；拨用；拨付 z;c>Q\Q  
appropriation account 拨款帐目 qpjY &3SI  
Appropriation Bill 拨款法案 '0<d9OlJ}  
appropriation-in-aid system 补助拨款办法 bjZJP\6  
approved assets 核准资产 p8rh`7  
approved basket stock 认可一篮子证券 Rn1oD3w  
approved budget 核准预算 sZ.<:mu[  
approved charitable donation 认可慈善捐款 Q#bW"},^k  
approved charitable institution 认可慈善机构 7F
B?t<x  
approved currency 核准货币；认可货币 ^|Ap_!t$;  
approved estimates 核准预算 S*h52li  
approved estimates of expenditure 核准开支预算 jh5QIZf=  
approved overseas insurer 核准海外保险人 vwCQvt  
approved overseas trust company 核准海外信托公司 @CMI$}!{V  
approved pooled investment fund 核准汇集投资基金 `KJ(.m  
approved provident fund scheme 认可公积金计划 6#=jF[  
approved provision 核准拨款 6EqA
Y`y  
approved redeemable share 核准可赎回股份 wj)LOA0  
approved regional stock 认可地区性证券 :ym?]EL4o  
approved retirement scheme 认可退休金计划 +&GV-z~o  
approved subordinated loan 核准附属贷款  j]u!;]  
arbitrage 套戥；套汇；套利 iSW2I~PD  
arbitrageur 套戥者；套汇者 ^_7|b[Bt  
arbitrary amount 临时款项 -^_m(@A<~  
arrangement 措施；安排；协定 l=@ B 'a  
arrears 欠款 o+A7hBM^  
arrears of pay 欠付薪酬 8fC4 j`!  
arrears of revenue 逾期未收税款；逾期未收的帐项 n zq
 
articles of association 组织章程；组织细则；组织章程细则 'o AmA=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3Cf9'C  
ascertainment of profit 确定利润 sS D8Sx/  
"Asia Clear" “亚洲结算系统”