[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 `"iPJw14  
allotment notice 股份配售通知；配股通知 jM'Fb.>~  
allotment of shares 股份分配 Fk`6 q
 
allowable 可获宽免；免税的 to\$'2F"q  
allowable business loss 可扣除的营业亏损 RC/&dB  
allowable expenses 可扣税的支出 }4Gn $'e  
allowance 免税额；津贴；备抵；准备金 ;:)u rI?  
allowance for debts 债项的免税额 `E>o:tff  
allowance for depreciation by wear and tear 耗损折旧免税额 B,4GxoX`  
allowance for funeral expenses 殡殓费的免税额 7tY~8gQel  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t $Ua&w  
allowance for repairs and outgoings 修葺及支出方面的免税额 :3}K $  
allowance to debtor 给债务人的津贴 <&t[E0mU  
alteration of capital 资本更改 yN}<l%  
alternate trustee 候补受托人 4)N~*+~\h  
amalgamation 合并 2+LvlS)C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ` -<S13  
ambit of charges 征税范围；收费范围 iW?NxP  
amended valuation 经修订的估值 kN vNV(4  
American Commodities Exchange 美国商品交易所 ?Y$3R"p@3`  
American Express Bank Limited 美国运通银行 @oMl^UYM=  
American Stock Exchange 美国证券交易所 57U;\L;ZmZ  
amortization 摊销 -dUXd<=ue  
amount due from banks 存放银行同业的款项 0@#d($'1?Z  
amount due from banks abroad 存放海外银行同业的款项 Pv8AWQQJ  
amount due from holding companies 控股公司欠款 ~^eC?F(  
amount due from local banks 存放本港银行同业的款项 g aXF3v*j  
amount due to banks 银行同业的存款 9Bu=8P?  
amount due to banks abroad 海外银行同业的存款 4-xg+*()  
amount due to holding companies 控股公司存款 16N`xw+{  
amount due to local banks 本港银行同业的存款 q +c~Bd  
amount due to outport banks 外埠银行同业的存款 _3_o/I  
amount for note issue 发行纸币的款额 pkA(\0E8  
amount of bond 担保契据的款额 V ;M'd@  
amount of consideration 代价款额 bEzy KrN\  
amount of contribution 供款数额 {E>(%v D  
amount of indebtedness 负债款额 SjU0Xb)[  
amount of principal of the loan 贷款本金额 <ZeZq  
amount of rates chargeable 应征差饷数额 qIgb;=V  
amount of share capital 股本额 |F>'7JJJ  
amount of sums assured 承保款额 Gh{vExH@5(  
amount of variation 变动幅度 3ry 0.  
amount of vote 拨款数额 8~h.i1L  
amount payable 应付款额 QEq>zuz5;  
amount receivable 应收款额 WAh{*$Rpl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #c2JWDH1F  
analysis 分析 N%QVkuCbM  
ancillary risk 附属风险 5A"OL6ty  
annual account 周年帐目；周年帐目报表；年度决算；年结 QPwUW  
annual accounting date 年结日期 XiUae{j`  
annual allowance 每年免税额；年积金；年度津贴；年津 ob>2SU[Y  
annual balance 年度余额 SNf*2~uq)  
annual disposable income 每年可动用收入 ;(9q, )  
annual estimates 周年预算 e@crM'R7Lo  
annual fee 年费 C&KH.h/N  
annual general meeting 周年大会 2UjQ!g`  
annual growth rate 年增率；每年增长率 -*C+z!?BP  
annual long-term supplement 长期个案每年补助金 Ja#ti y  
annual pensionable emolument 可供计算退休金的年薪 ZZ{ :f+=?$  
annual report 年报 @,v.Y6Ge  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dJd(m&.|N  
annual return 周年报表；周年申报表；每年报税表格 Ny)!uqul*  
Annual Return Rules 《周年报表规则》 `G^MTDp?L+  
annual review of consumer prices 每年消费物价回顾 _kT$/k  
annual roll-forward basis 逐年延展方式 }zu?SZH  
annual salary 年薪 Zo|# ,AdE>  
annual statement 年度报表；年度决算表 ?Dk&5d^d  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 P mgTTI  
annuitant 年金受益人 3]1uDgfr  
annuity 年金 -5t
.1/  
annuity contract 年金合约 =E''$b?Em  
annuity on human life 人寿年金 [1{uK&$e  
antecedent debt 先前的债项 U#W9]il$  
ante-dated cheque 倒填日期支票 Mm+kG'Z!S  
anticipated expenditure 预期开支 fB3W} dr  
anticipated net profit 预期纯利 VCZ.{MD  
anticipated revenue 预期收入 <Sx-Ca7  
anti-inflation measure 反通货膨胀措施 )a

%kAUNj  
anti-inflationary stance 反通货膨胀立场 (\<#fkeH  
apparent deficit 表面赤字 NiQ_0Y}  
apparent financial solvency 表面偿债能力 
R4Vi*H  
apparent partner 表面合伙人 h{&}p-X&[  
application for personal assessment 个人入息课税申请书 0HRLTgIC  
application of fund 资金应用 <Prz >qL$  
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 :Ojsj_Z;;  
appointed actuary 委任精算师 3;6Criq}  
appointed auditor 委任核数师；委任审计师  fH/J8<  
appointed trustee 委任的受托人 #PpmR_IX  
appointer 委任人 S0 AaJty  
apportioned pro rata 按比例分摊 bZ.q?Hlfk  
apportionment 分配；分摊 3~7X2}qU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mPy=,xYyC  
apportionment formula 分摊方程式 9fyJw1  
apportionment of estate duty 遗产税的分摊 VYb6#sl  
appraisal 估价；评估 oyS43/."  
appreciable growth 可观增长 8MH ZWi  
appreciable impact 显着影响 VuqJ&U.-  
appreciable increase 可观增长 qMrBTq[  
appreciation 增值；升值 $-zt,iRyV  
appreciation against other currencies 相对其他货币升值 G G]4g)O5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %4/>7 aB]Y  
appreciation tax 增值税 Bg?f}nu7  
appropriation 拨款；拨用；拨付 o+o'!)  
appropriation account 拨款帐目 Q,# )  
Appropriation Bill 拨款法案 F|t3%dpj  
appropriation-in-aid system 补助拨款办法 O(~74:#*  
approved assets 核准资产 brk>oM;t  
approved basket stock 认可一篮子证券 >8$ ]g  
approved budget 核准预算 
'w^Md  
approved charitable donation 认可慈善捐款 %. =B=*  
approved charitable institution 认可慈善机构 o\oS_f:RD  
approved currency 核准货币；认可货币 Bw]Y71  
approved estimates 核准预算 TmZ% ;TN  
approved estimates of expenditure 核准开支预算 gZI88Q  
approved overseas insurer 核准海外保险人 @j/UDM  
approved overseas trust company 核准海外信托公司 G1t{a:  
approved pooled investment fund 核准汇集投资基金 gr?[KDl~  
approved provident fund scheme 认可公积金计划 ev}lb+pr)_  
approved provision 核准拨款 !Nu ~ 4  
approved redeemable share 核准可赎回股份 _sEkKh8x  
approved regional stock 认可地区性证券 r2WW}W  
approved retirement scheme 认可退休金计划 $IZ02ZM$  
approved subordinated loan 核准附属贷款 8reis1]2S  
arbitrage 套戥；套汇；套利 q97Z . o  
arbitrageur 套戥者；套汇者 +HGPn0As  
arbitrary amount 临时款项 r5h+_&v,M  
arrangement 措施；安排；协定 'G6g yO/K  
arrears 欠款 A4lW8&rHI  
arrears of pay 欠付薪酬 8|5ttdZ  
arrears of revenue 逾期未收税款；逾期未收的帐项 bi^[Eh  
articles of association 组织章程；组织细则；组织章程细则 :qfP>Ok  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |\PI"rW  
ascertainment of profit 确定利润 op\'T;xIu  
"Asia Clear" “亚洲结算系统”