[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 `ea;qWy  
allotment notice 股份配售通知；配股通知 l3n* b6  
allotment of shares 股份分配 ~$#DB@b  
allowable 可获宽免；免税的 4nkH0dJQ  
allowable business loss 可扣除的营业亏损 7^Uv1ezDR  
allowable expenses 可扣税的支出 btw_k+Fh  
allowance 免税额；津贴；备抵；准备金 l#%Y]1*  
allowance for debts 债项的免税额 VZYdCZ&l7  
allowance for depreciation by wear and tear 耗损折旧免税额 )z3mS2  
allowance for funeral expenses 殡殓费的免税额 ~b5aT;ObR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wQb")3dw  
allowance for repairs and outgoings 修葺及支出方面的免税额 kxoJL6IC  
allowance to debtor 给债务人的津贴 5ej
df  
alteration of capital 资本更改 KQ?E]}rZ  
alternate trustee 候补受托人 ,!kqE
Ip%  
amalgamation 合并 ~^" cNv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `j[)iok  
ambit of charges 征税范围；收费范围 4 *He<2g  
amended valuation 经修订的估值 bjPI:j*XU  
American Commodities Exchange 美国商品交易所 fS-#dJC";`  
American Express Bank Limited 美国运通银行 N:0/8jmmO  
American Stock Exchange 美国证券交易所 xZtA
) Bp  
amortization 摊销 -`]B4Nt6  
amount due from banks 存放银行同业的款项 sq*R)cZ  
amount due from banks abroad 存放海外银行同业的款项 )gvXeJ  
amount due from holding companies 控股公司欠款 M]jzbJ3Q  
amount due from local banks 存放本港银行同业的款项 $rs7D}VNc  
amount due to banks 银行同业的存款 c; w c
gU  
amount due to banks abroad 海外银行同业的存款 L|S#(0  
amount due to holding companies 控股公司存款 RoM'+1nP:#  
amount due to local banks 本港银行同业的存款 {i~qm4+o  
amount due to outport banks 外埠银行同业的存款 ^w^cYM ,  
amount for note issue 发行纸币的款额 B^U5=L[:p  
amount of bond 担保契据的款额 Sl^HMO  
amount of consideration 代价款额 ;W?e@ Lgxk  
amount of contribution 供款数额 Xo(K*eIN  
amount of indebtedness 负债款额 &AGV0{NMh]  
amount of principal of the loan 贷款本金额 >2Al+m<w  
amount of rates chargeable 应征差饷数额 %&Z!-k(  
amount of share capital 股本额 CeR4's7  
amount of sums assured 承保款额 [HtU-8:  
amount of variation 变动幅度 *ky5SM(NR  
amount of vote 拨款数额 ; z:}OD  
amount payable 应付款额 7R<<}dA]  
amount receivable 应收款额 / !jd%,G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D!J ("~[3  
analysis 分析 PLg`\|  
ancillary risk 附属风险 Hh$D:ZO  
annual account 周年帐目；周年帐目报表；年度决算；年结 Niou=PI@  
annual accounting date 年结日期 y M , hF  
annual allowance 每年免税额；年积金；年度津贴；年津 :2 ?dl:l  
annual balance 年度余额 (BMFGyE3  
annual disposable income 每年可动用收入 wi:]oo#  
annual estimates 周年预算 S`K8e^]
 
annual fee 年费 qQ/j
+  
annual general meeting 周年大会 *M/3
1qI  
annual growth rate 年增率；每年增长率 L2P~moVIi  
annual long-term supplement 长期个案每年补助金 .cQwj L  
annual pensionable emolument 可供计算退休金的年薪 O9p8x2  
annual report 年报 }OI;M^5L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p[hA?dXn  
annual return 周年报表；周年申报表；每年报税表格 m$*dPje  
Annual Return Rules 《周年报表规则》 AmRppbj/wO  
annual review of consumer prices 每年消费物价回顾 #]:yCiA  
annual roll-forward basis 逐年延展方式 E$4\Yc)(AL  
annual salary 年薪 ,S:g5n>M  
annual statement 年度报表；年度决算表 a5?Rj~h!<  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +MGEO+  
annuitant 年金受益人 b0tr)>d  
annuity 年金 'RTz*CSZ  
annuity contract 年金合约 zYYc#N/  
annuity on human life 人寿年金 ^&h|HO-5  
antecedent debt 先前的债项  -"\z|OQ  
ante-dated cheque 倒填日期支票 syv6" 2Z'B  
anticipated expenditure 预期开支 }7X85@jC  
anticipated net profit 预期纯利 /tJJ2 =%l  
anticipated revenue 预期收入 hi*\5(uH  
anti-inflation measure 反通货膨胀措施 op"RrZAZBT  
anti-inflationary stance 反通货膨胀立场 <{3VK  
apparent deficit 表面赤字 'd|_i6:y&  
apparent financial solvency 表面偿债能力 /(E)|*~6  
apparent partner 表面合伙人 qdL;Ii<Y0  
application for personal assessment 个人入息课税申请书 J ;i/X;^  
application of fund 资金应用 5bH@R@3m  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 r_-iOxt~5  
appointed actuary 委任精算师 %S]5wR6;_  
appointed auditor 委任核数师；委任审计师 CcLP/  
appointed trustee 委任的受托人 EbY%:jR  
appointer 委任人 4rw<C07Z  
apportioned pro rata 按比例分摊 ,N<xyx.  
apportionment 分配；分摊 6S2D\Bt,_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w~;1R\?|  
apportionment formula 分摊方程式 !HY+6!hk  
apportionment of estate duty 遗产税的分摊 V!DQ_T+a  
appraisal 估价；评估
*9`@  
appreciable growth 可观增长 71@V|$Dy  
appreciable impact 显着影响 0KHA5dt  
appreciable increase 可观增长 x!tCK47Yq  
appreciation 增值；升值 -wW%+wH
 
appreciation against other currencies 相对其他货币升值 mmu{K$9}I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 JyjS#BWi  
appreciation tax 增值税 c9=
;:E  
appropriation 拨款；拨用；拨付 &`Z>zT}  
appropriation account 拨款帐目 <nvz*s  
Appropriation Bill 拨款法案 ql2>C.k3L  
appropriation-in-aid system 补助拨款办法 U9y[b82  
approved assets 核准资产 Mf<Pms\F  
approved basket stock 认可一篮子证券 b_|`jHes  
approved budget 核准预算 V'mQ{[{R  
approved charitable donation 认可慈善捐款 =xw) [  
approved charitable institution 认可慈善机构 K`M8[ %S  
approved currency 核准货币；认可货币 {}s7q|$  
approved estimates 核准预算 |/
Ggsfmby  
approved estimates of expenditure 核准开支预算 D+9xI  
approved overseas insurer 核准海外保险人 2x"&8Bg3  
approved overseas trust company 核准海外信托公司 `$AX!,<!G  
approved pooled investment fund 核准汇集投资基金 lN<v
u#  
approved provident fund scheme 认可公积金计划 DKPX_::  
approved provision 核准拨款 N*f?A$u/I  
approved redeemable share 核准可赎回股份 q#xoM1  
approved regional stock 认可地区性证券 %S. _3`A  
approved retirement scheme 认可退休金计划 cE$<6&0  
approved subordinated loan 核准附属贷款 H]H*Ouu["e  
arbitrage 套戥；套汇；套利 3T
'9_v[Y  
arbitrageur 套戥者；套汇者 Ty}'A(U  
arbitrary amount 临时款项 mcP]k8?C  
arrangement 措施；安排；协定 &_x:+{06  
arrears 欠款 X"z^4?Aj+  
arrears of pay 欠付薪酬 A%-*M 'J  
arrears of revenue 逾期未收税款；逾期未收的帐项 ey_3ah3x  
articles of association 组织章程；组织细则；组织章程细则 S4n\<+dR<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >OgA3)X  
ascertainment of profit 确定利润 c/jU+,_g  
"Asia Clear" “亚洲结算系统”