[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 v*BA\ &  
allotment notice 股份配售通知；配股通知 ci^-0l_O  
allotment of shares 股份分配 329xo03-[  
allowable 可获宽免；免税的 m#;:%.Rm  
allowable business loss 可扣除的营业亏损 @e0Q+
t  
allowable expenses 可扣税的支出 'b^:"\t'Rh  
allowance 免税额；津贴；备抵；准备金 1k/l7&n"  
allowance for debts 债项的免税额 .D>lv_kp  
allowance for depreciation by wear and tear 耗损折旧免税额 _RmE+Xg2  
allowance for funeral expenses 殡殓费的免税额 #i]@"R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UZAWh R  
allowance for repairs and outgoings 修葺及支出方面的免税额 y=j[v},4  
allowance to debtor 给债务人的津贴 F9+d7 Y$  
alteration of capital 资本更改 Nm081ic2<  
alternate trustee 候补受托人 "4?hK  
amalgamation 合并 25~$qY_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ph%s.YAZ~  
ambit of charges 征税范围；收费范围 ntkinbbD  
amended valuation 经修订的估值 PvB?57wkF  
American Commodities Exchange 美国商品交易所 m5x>._7le  
American Express Bank Limited 美国运通银行 ' R@<4Ib|  
American Stock Exchange 美国证券交易所 p4AXQuOP  
amortization 摊销 vaxg^n|v9  
amount due from banks 存放银行同业的款项 8 [."%rzN  
amount due from banks abroad 存放海外银行同业的款项 +|8Lt[^ux  
amount due from holding companies 控股公司欠款 BxT~1SBFq  
amount due from local banks 存放本港银行同业的款项 ) k2NF="o  
amount due to banks 银行同业的存款 =J'?>-B  
amount due to banks abroad 海外银行同业的存款 QJE-$ :  
amount due to holding companies 控股公司存款 ( gFA? aD<  
amount due to local banks 本港银行同业的存款 7S7!  
amount due to outport banks 外埠银行同业的存款 &T|-K\*  
amount for note issue 发行纸币的款额 uE|[7,D7;u  
amount of bond 担保契据的款额 s+w<!`-  
amount of consideration 代价款额 h9-Ky@X`  
amount of contribution 供款数额 
?^!dLW  
amount of indebtedness 负债款额 i| O7nB@  
amount of principal of the loan 贷款本金额 AP7W)S  
amount of rates chargeable 应征差饷数额 %b&BLXW  
amount of share capital 股本额 4>Y\2O?**  
amount of sums assured 承保款额 &B85;  
amount of variation 变动幅度 ,6bMfz  
amount of vote 拨款数额 %N  
amount payable 应付款额 

+UsR  
amount receivable 应收款额 3"hR:'ts  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a?MtY EK2  
analysis 分析 ]VH@\ f  
ancillary risk 附属风险 %Uk/P  
annual account 周年帐目；周年帐目报表；年度决算；年结 Iq=B]oE  
annual accounting date 年结日期 BT1'@qF  
annual allowance 每年免税额；年积金；年度津贴；年津 3d<HIG^W}  
annual balance 年度余额 `;qZ$HH  
annual disposable income 每年可动用收入 8JrGZ8Q4RM  
annual estimates 周年预算 &}$D[ 4N  
annual fee 年费 Iz8^?>X  
annual general meeting 周年大会 Ny'v/+nQ  
annual growth rate 年增率；每年增长率 <`*P/V  
annual long-term supplement 长期个案每年补助金 q{ 1U  
annual pensionable emolument 可供计算退休金的年薪 *! /#39  
annual report 年报 @[RY8~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b?NeSiswn  
annual return 周年报表；周年申报表；每年报税表格 /#=J`*m_  
Annual Return Rules 《周年报表规则》 [L(l++.z  
annual review of consumer prices 每年消费物价回顾 *4:/<wI!  
annual roll-forward basis 逐年延展方式 \@3  
annual salary 年薪 e;
'T?&t  
annual statement 年度报表；年度决算表 gWo~o]f  
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 <^_? hN8.  
annuitant 年金受益人 ?t42=nvf  
annuity 年金 L# 1vf  
annuity contract 年金合约 SkA'+(  
annuity on human life 人寿年金 $?-o  
antecedent debt 先前的债项 ~?5m5z O  
ante-dated cheque 倒填日期支票 @b{u/:y  
anticipated expenditure 预期开支 P$ef ,ZW"  
anticipated net profit 预期纯利 /xbZC{R  
anticipated revenue 预期收入 t g*[%Jf^  
anti-inflation measure 反通货膨胀措施 @<=#i  
anti-inflationary stance 反通货膨胀立场 !q\w"p0X  
apparent deficit 表面赤字 o#) !b:/  
apparent financial solvency 表面偿债能力 6<$|;w-OV  
apparent partner 表面合伙人 X4G55]D$>  
application for personal assessment 个人入息课税申请书 1@S6[&_  
application of fund 资金应用 B[B<U~I}  
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 B/hHkOoo  
appointed actuary 委任精算师 8#u
_+;,p  
appointed auditor 委任核数师；委任审计师 BQ:Kx_   
appointed trustee 委任的受托人 :*'?Ac ?  
appointer 委任人 mVAm^JK  
apportioned pro rata 按比例分摊 da'E"HN@G~  
apportionment 分配；分摊 `>EvT7u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5yiiPK$qr  
apportionment formula 分摊方程式 l_-n&(N2<[  
apportionment of estate duty 遗产税的分摊 s)8M? |[`I  
appraisal 估价；评估 C'2 =0oou  
appreciable growth 可观增长 $ ].k6,%{p  
appreciable impact 显着影响 Z*>/@J}  
appreciable increase 可观增长 VFSn!o:C  
appreciation 增值；升值 J8BT%  
appreciation against other currencies 相对其他货币升值 Su$1 t  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c loSJmUlQ  
appreciation tax 增值税 %*q0+_  
appropriation 拨款；拨用；拨付 G1_@! 4  
appropriation account 拨款帐目 O)JUY*&I5  
Appropriation Bill 拨款法案 H8]^f=  
appropriation-in-aid system 补助拨款办法 { DQE7kI  
approved assets 核准资产 @dCPa7:>&  
approved basket stock 认可一篮子证券 ]</4#?_  
approved budget 核准预算 sLi//P?:t  
approved charitable donation 认可慈善捐款 *F*jA$aY  
approved charitable institution 认可慈善机构 a`~eC)T  
approved currency 核准货币；认可货币 j~*Z7iu  
approved estimates 核准预算 kz;_f  
approved estimates of expenditure 核准开支预算 tq:tY}:4  
approved overseas insurer 核准海外保险人 ?b7g9 G4  
approved overseas trust company 核准海外信托公司 /+t[,  
approved pooled investment fund 核准汇集投资基金 zHOE.V2Qo  
approved provident fund scheme 认可公积金计划 k)K-mD``U  
approved provision 核准拨款 q V
dC?A|  
approved redeemable share 核准可赎回股份 G+X[R^RD  
approved regional stock 认可地区性证券 N[<`6dpE  
approved retirement scheme 认可退休金计划 o$`kpr  
approved subordinated loan 核准附属贷款 <uKm%~xi<  
arbitrage 套戥；套汇；套利 }`N2ZxC0AQ  
arbitrageur 套戥者；套汇者 6_5d  
arbitrary amount 临时款项 wV[V#KpX8-  
arrangement 措施；安排；协定 8{<[fZyC  
arrears 欠款 .`&/QiD  
arrears of pay 欠付薪酬 )|x%o(n  
arrears of revenue 逾期未收税款；逾期未收的帐项 :-\ yy  
articles of association 组织章程；组织细则；组织章程细则 /4 LR0`A'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M1^C8cz  
ascertainment of profit 确定利润 c\MsVH2|  
"Asia Clear" “亚洲结算系统”