[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 H5^'J`0\  
allotment notice 股份配售通知；配股通知 B07(15y]  
allotment of shares 股份分配 >[O @u4  
allowable 可获宽免；免税的 0&2TeqsLh)  
allowable business loss 可扣除的营业亏损 nd'zO#"m?  
allowable expenses 可扣税的支出 }`h)+Im=  
allowance 免税额；津贴；备抵；准备金 N/qr}- 3z  
allowance for debts 债项的免税额 `[VoW2CLH+  
allowance for depreciation by wear and tear 耗损折旧免税额 Y.[
^3  
allowance for funeral expenses 殡殓费的免税额 x)THeH@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `:-{8Vo7  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ia0.I " ,  
allowance to debtor 给债务人的津贴 EoIP#Cnd1  
alteration of capital 资本更改 ,]y)Dy  
alternate trustee 候补受托人 F>96]71 2  
amalgamation 合并 pWO,yxr:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )O#>ONm^  
ambit of charges 征税范围；收费范围 k8 ,.~HkU  
amended valuation 经修订的估值 H2E!A2\m  
American Commodities Exchange 美国商品交易所 2Z\6xb|u  
American Express Bank Limited 美国运通银行 2}b1PMpZG  
American Stock Exchange 美国证券交易所 @Zjy"u  
amortization 摊销 Z[ZqQ` 7N  
amount due from banks 存放银行同业的款项 j'X]bd'  
amount due from banks abroad 存放海外银行同业的款项 TL1pv l  
amount due from holding companies 控股公司欠款 a^,6[  
amount due from local banks 存放本港银行同业的款项 B9>3xxp(by  
amount due to banks 银行同业的存款 aVM@^n  
amount due to banks abroad 海外银行同业的存款 aqoT  
amount due to holding companies 控股公司存款 CmY'[rI  
amount due to local banks 本港银行同业的存款 A_CE pG]  
amount due to outport banks 外埠银行同业的存款 sn}U4=u  
amount for note issue 发行纸币的款额 _F;(#D  
amount of bond 担保契据的款额 l{\~I  
amount of consideration 代价款额 ?UcW@B{  
amount of contribution 供款数额 ~Q0jz/#c  
amount of indebtedness 负债款额 6^if%62l&  
amount of principal of the loan 贷款本金额 UyEyk$6SU  
amount of rates chargeable 应征差饷数额 x6.an_W6  
amount of share capital 股本额 ~+q$TV  
amount of sums assured 承保款额 R`:Y&)c_$  
amount of variation 变动幅度 .NiPaUzc<  
amount of vote 拨款数额 ++5W_Ooep  
amount payable 应付款额 Pi40w+/  
amount receivable 应收款额 .B6$U>>NS^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e7{3:y|]d3  
analysis 分析 m!$"-nh9  
ancillary risk 附属风险 !FA^~  
annual account 周年帐目；周年帐目报表；年度决算；年结 [`6|~E"F  
annual accounting date 年结日期 U~s&}M\n  
annual allowance 每年免税额；年积金；年度津贴；年津 ,xn+T)2I  
annual balance 年度余额 p*-o33Ve  
annual disposable income 每年可动用收入 ?Q]&d!UCs  
annual estimates 周年预算 n^UrHHO L  
annual fee 年费 4IG'Tm  
annual general meeting 周年大会 y9=/kFPRm  
annual growth rate 年增率；每年增长率 vM RM/.  
annual long-term supplement 长期个案每年补助金 kC!7<%(  
annual pensionable emolument 可供计算退休金的年薪 8]YFlW9  
annual report 年报 zX"@QB3E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )z=`,\&p:  
annual return 周年报表；周年申报表；每年报税表格 @j K7bab:  
Annual Return Rules 《周年报表规则》 :05>~bn>pC  
annual review of consumer prices 每年消费物价回顾 E;@`{ v  
annual roll-forward basis 逐年延展方式 sc@v\J;k  
annual salary 年薪 Vx~[;*{,C9  
annual statement 年度报表；年度决算表 BikmA a  
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 ujXC#r&  
annuitant 年金受益人 z%}^9  
annuity 年金 P2_JS]>  
annuity contract 年金合约 V/.Y]dN5  
annuity on human life 人寿年金 S_y!4;]ox  
antecedent debt 先前的债项 94 H\,}i8  
ante-dated cheque 倒填日期支票 r\F`xtR(  
anticipated expenditure 预期开支 >Yl?i&3n  
anticipated net profit 预期纯利 =4RnXZ[P0  
anticipated revenue 预期收入 %A,4vLe~6  
anti-inflation measure 反通货膨胀措施 &\F`M|c  
anti-inflationary stance 反通货膨胀立场 XTG* 56IzL  
apparent deficit 表面赤字 </5uB' B ^  
apparent financial solvency 表面偿债能力 )|x )KY  
apparent partner 表面合伙人 ?>*i8*  
application for personal assessment 个人入息课税申请书 R Q X  
application of fund 资金应用 ^*C8BzcH  
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 ReE6h\j  
appointed actuary 委任精算师 CSN]k)\N(  
appointed auditor 委任核数师；委任审计师 ZL:nohB  
appointed trustee 委任的受托人 7i`@`0   
appointer 委任人 5)wz`OS  
apportioned pro rata 按比例分摊 %?' jyK  
apportionment 分配；分摊 wcspqC"_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Hq?-e?Nc  
apportionment formula 分摊方程式 *8CI'U X  
apportionment of estate duty 遗产税的分摊 ULIbVy7Y  
appraisal 估价；评估 y[UTuFv~Q
 
appreciable growth 可观增长 ;sE;l7  
appreciable impact 显着影响 uCB7(<  
appreciable increase 可观增长 GPy+\P`  
appreciation 增值；升值 il(dVW  
appreciation against other currencies 相对其他货币升值 QmT L-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <S:SIaf0  
appreciation tax 增值税 ~c%H3e>Jcq  
appropriation 拨款；拨用；拨付 >)YaWcI  
appropriation account 拨款帐目 6Z]* ce<r  
Appropriation Bill 拨款法案 _Jn-#du  
appropriation-in-aid system 补助拨款办法 r?{tu82#i  
approved assets 核准资产 4 yW9}=N!  
approved basket stock 认可一篮子证券 {9q~bt  
approved budget 核准预算 ~e~iCyW;S  
approved charitable donation 认可慈善捐款 2%y}El^+_  
approved charitable institution 认可慈善机构 CPWe (
 
approved currency 核准货币；认可货币 _w/w~;7  
approved estimates 核准预算 UIc )]k%  
approved estimates of expenditure 核准开支预算 Sc_#BD.  
approved overseas insurer 核准海外保险人 LE%3.. !  
approved overseas trust company 核准海外信托公司 QCIH1\`jW  
approved pooled investment fund 核准汇集投资基金 "a %5on  
approved provident fund scheme 认可公积金计划 Lt$LXE  
approved provision 核准拨款 Nb~.6bsL  
approved redeemable share 核准可赎回股份 u )cc  
approved regional stock 认可地区性证券 @iWql*K;m  
approved retirement scheme 认可退休金计划 }ac0}  
approved subordinated loan 核准附属贷款 _]E H~;  
arbitrage 套戥；套汇；套利 pJ!:mt  
arbitrageur 套戥者；套汇者 qN%i$mJTo  
arbitrary amount 临时款项 G9J+D?'hH  
arrangement 措施；安排；协定 jHBzZ!<  
arrears 欠款 [LDsn]{  
arrears of pay 欠付薪酬 ^iAOz-H  
arrears of revenue 逾期未收税款；逾期未收的帐项 !

)~b Un  
articles of association 组织章程；组织细则；组织章程细则 +L D\~dcV+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `1aEV#;  
ascertainment of profit 确定利润 4+qoq$F</  
"Asia Clear" “亚洲结算系统”