[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 ,/o(|sks  
allotment notice 股份配售通知；配股通知 <aVfJd/fT  
allotment of shares 股份分配 GXeAe}T  
allowable 可获宽免；免税的 8R/ *6S=&  
allowable business loss 可扣除的营业亏损 P4%>k6X  
allowable expenses 可扣税的支出 LZV}U*  
allowance 免税额；津贴；备抵；准备金 _Y#Bm/*  
allowance for debts 债项的免税额 ~%P3Pp  
allowance for depreciation by wear and tear 耗损折旧免税额 _t.FL@3e  
allowance for funeral expenses 殡殓费的免税额 A'g,:8Ou  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~gt3Om
h  
allowance for repairs and outgoings 修葺及支出方面的免税额 VK4/82@5  
allowance to debtor 给债务人的津贴 >l2w
::l%  
alteration of capital 资本更改 |
cu`f{E2]  
alternate trustee 候补受托人 AN10U;p/O  
amalgamation 合并 lPS*-p#IZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 22vq=RO7Z  
ambit of charges 征税范围；收费范围 0M\NS$u(Y  
amended valuation 经修订的估值 Q7k.+2  
American Commodities Exchange 美国商品交易所 b;{h?xc6  
American Express Bank Limited 美国运通银行 x u,htx  
American Stock Exchange 美国证券交易所 ADBpX>  
amortization 摊销 u+DX$#-n!]  
amount due from banks 存放银行同业的款项 ,wTg$g-$  
amount due from banks abroad 存放海外银行同业的款项 ewQe/Fq  
amount due from holding companies 控股公司欠款 C1ZyB"{
 
amount due from local banks 存放本港银行同业的款项 ZYKd  
amount due to banks 银行同业的存款 =c]a {|W?  
amount due to banks abroad 海外银行同业的存款 )k~1,  
amount due to holding companies 控股公司存款 >)sqh ~P  
amount due to local banks 本港银行同业的存款 GC?S]
;PL  
amount due to outport banks 外埠银行同业的存款 /s8/ q2:  
amount for note issue 发行纸币的款额 u\w2S4c  
amount of bond 担保契据的款额 `oPLl0  
amount of consideration 代价款额 `vX4!@Tw  
amount of contribution 供款数额 m+7`\|`jQ  
amount of indebtedness 负债款额 T^NJ4L4#  
amount of principal of the loan 贷款本金额 `:3&@.{T(  
amount of rates chargeable 应征差饷数额 D"` [6EN[  
amount of share capital 股本额 eaxfn]gV  
amount of sums assured 承保款额 bQV("~#  
amount of variation 变动幅度 25&n wz  
amount of vote 拨款数额 gPp(e j7  
amount payable 应付款额 ex0oAt^  
amount receivable 应收款额 tx)OJ

Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w5Z2N[hy  
analysis 分析 ;"SZ}  
ancillary risk 附属风险 O(Td:Zdp  
annual account 周年帐目；周年帐目报表；年度决算；年结 j88=f#<  
annual accounting date 年结日期 PS/W h  
annual allowance 每年免税额；年积金；年度津贴；年津 &/DOO ^  
annual balance 年度余额 #!1IP~  
annual disposable income 每年可动用收入 FdM<;}6T  
annual estimates 周年预算 uZ<%kV1B  
annual fee 年费 Z !Z,M' "  
annual general meeting 周年大会 zM\IKo_"  
annual growth rate 年增率；每年增长率 gE1|lY$NL  
annual long-term supplement 长期个案每年补助金 Mb~~A5  
annual pensionable emolument 可供计算退休金的年薪 9PCa*,  
annual report 年报 a>?p.!BM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?4MSgu  
annual return 周年报表；周年申报表；每年报税表格 kMqD iJ  
Annual Return Rules 《周年报表规则》 i.F8  
annual review of consumer prices 每年消费物价回顾 =kF?_KN  
annual roll-forward basis 逐年延展方式 qz87iJp&  
annual salary 年薪 C|9[Al  
annual statement 年度报表；年度决算表 hi0XVC95  
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 nrF!;:x  
annuitant 年金受益人 A ^-Z)0:  
annuity 年金 sl%#u 9r=  
annuity contract 年金合约 b24di  
annuity on human life 人寿年金 *^ey]),f54  
antecedent debt 先前的债项 C)U #T)  
ante-dated cheque 倒填日期支票 nZ541o@t9  
anticipated expenditure 预期开支 gh'kUZG a  
anticipated net profit 预期纯利 Q|Nzbmwh  
anticipated revenue 预期收入 2c"/QT  
anti-inflation measure 反通货膨胀措施 <3)|44.o&  
anti-inflationary stance 反通货膨胀立场 \u{Jf'g  
apparent deficit 表面赤字 ~K_]N/ >  
apparent financial solvency 表面偿债能力 ZRX^^yN  
apparent partner 表面合伙人 $vW^n4!  
application for personal assessment 个人入息课税申请书 U{HyxZ|q<  
application of fund 资金应用 Z4\tY^NI  
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 4bPqmEE  
appointed actuary 委任精算师 %-\FVKX  
appointed auditor 委任核数师；委任审计师 avmcGyL  
appointed trustee 委任的受托人  !,Qm  
appointer 委任人 KUlB2Fqi  
apportioned pro rata 按比例分摊 =obt"K%n  
apportionment 分配；分摊 ^M[#^wv,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %Fs*
#S  
apportionment formula 分摊方程式 .zQ4/  
apportionment of estate duty 遗产税的分摊 1bT'u5 &  
appraisal 估价；评估 [y_yPOv  
appreciable growth 可观增长 VtD@&N  
appreciable impact 显着影响 Th.3j's  
appreciable increase 可观增长 ! NILpimi  
appreciation 增值；升值  ^8b~ZX  
appreciation against other currencies 相对其他货币升值 2;3x,<Cg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -hQ96S8  
appreciation tax 增值税 BvSdp6z9Iv  
appropriation 拨款；拨用；拨付 9qnuR'BDu  
appropriation account 拨款帐目 CM`x>J  
Appropriation Bill 拨款法案 ,:c:6Y^  
appropriation-in-aid system 补助拨款办法 'uws  
approved assets 核准资产 jG =(w4+  
approved basket stock 认可一篮子证券 XCW+ pUX  
approved budget 核准预算 an-\k*w  
approved charitable donation 认可慈善捐款 +dDJes!]  
approved charitable institution 认可慈善机构 <GSQ2bX[  
approved currency 核准货币；认可货币 jQY>9+t  
approved estimates 核准预算 "1_{c *ck  
approved estimates of expenditure 核准开支预算 32M6EEmPG  
approved overseas insurer 核准海外保险人 j@%K*Gb`  
approved overseas trust company 核准海外信托公司 5wT',U"+  
approved pooled investment fund 核准汇集投资基金  I/u
'bDq  
approved provident fund scheme 认可公积金计划 &*X3
ch  
approved provision 核准拨款 bMSD/L  
approved redeemable share 核准可赎回股份 xAR^  
approved regional stock 认可地区性证券 N;e;
4,_ n  
approved retirement scheme 认可退休金计划 .a ~s_E  
approved subordinated loan 核准附属贷款 Vww@eK%5Q  
arbitrage 套戥；套汇；套利 bv.EM  
arbitrageur 套戥者；套汇者 '=KuJ0`nE9  
arbitrary amount 临时款项 l*~"5f03  
arrangement 措施；安排；协定 , LCH2r  
arrears 欠款 e}{8a9J<%_  
arrears of pay 欠付薪酬 e-nWD  
arrears of revenue 逾期未收税款；逾期未收的帐项 *5ka.=Qs  
articles of association 组织章程；组织细则；组织章程细则 Se !gs>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c.|sW2/  
ascertainment of profit 确定利润 -0=}|$H.  
"Asia Clear" “亚洲结算系统”