[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 @&} q}D  
allotment notice 股份配售通知；配股通知  -@ZiS^l  
allotment of shares 股份分配 ~ Uo)0  
allowable 可获宽免；免税的 rSYi<ku  
allowable business loss 可扣除的营业亏损 OaL\w D^  
allowable expenses 可扣税的支出 &Ni`e<mP  
allowance 免税额；津贴；备抵；准备金 X_v [MW  
allowance for debts 债项的免税额 [g2;N,V#  
allowance for depreciation by wear and tear 耗损折旧免税额 CXCpqc C  
allowance for funeral expenses 殡殓费的免税额 "al`$%(
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KOwOIDt  
allowance for repairs and outgoings 修葺及支出方面的免税额 BAO|)~1Pd  
allowance to debtor 给债务人的津贴 c_" ~n|  
alteration of capital 资本更改 -Qn=|2Mm?  
alternate trustee 候补受托人 fJWC)E  
amalgamation 合并 wYlf^~#
"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Xo*
DvD  
ambit of charges 征税范围；收费范围 <?D\+khlq  
amended valuation 经修订的估值 [ib P%xb  
American Commodities Exchange 美国商品交易所 <ioO,oS'  
American Express Bank Limited 美国运通银行 vO;I(^Q  
American Stock Exchange 美国证券交易所 t R6 + G  
amortization 摊销 YA&g$
!  
amount due from banks 存放银行同业的款项 95<EN(oUD  
amount due from banks abroad 存放海外银行同业的款项 ] 7 _`]7p  
amount due from holding companies 控股公司欠款 N&[D>
G]>v  
amount due from local banks 存放本港银行同业的款项 Q# IG;  
amount due to banks 银行同业的存款 .Udj@{  
amount due to banks abroad 海外银行同业的存款 98.>e  
amount due to holding companies 控股公司存款  L_w+y  
amount due to local banks 本港银行同业的存款 K|oacOF9  
amount due to outport banks 外埠银行同业的存款 !!o8N<NU  
amount for note issue 发行纸币的款额 =LTmr
1?  
amount of bond 担保契据的款额 A?G^\I~v  
amount of consideration 代价款额 6K-5g/hL  
amount of contribution 供款数额 X<R?uI?L   
amount of indebtedness 负债款额 #Eb5:;  
amount of principal of the loan 贷款本金额 [V 8{b{  
amount of rates chargeable 应征差饷数额 P+)DsZ0ig  
amount of share capital 股本额 !cGDy/|  
amount of sums assured 承保款额 :eZh'-c?  
amount of variation 变动幅度 a5G/[[cwTV  
amount of vote 拨款数额 q{ /3V  
amount payable 应付款额 1@gguRF:  
amount receivable 应收款额 A*|cdY]HP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #Mg]GeDJ{  
analysis 分析 uw},`4`  
ancillary risk 附属风险 #6! 52  
annual account 周年帐目；周年帐目报表；年度决算；年结 uf&N[M  
annual accounting date 年结日期 ?h!i0Rsm  
annual allowance 每年免税额；年积金；年度津贴；年津 )(7&X45,k  
annual balance 年度余额 <40rYr$/J  
annual disposable income 每年可动用收入 lH ZU iB  
annual estimates 周年预算 + 1~Z#^{&  
annual fee 年费 4 QZ?}iz  
annual general meeting 周年大会 #Oh a(mRY  
annual growth rate 年增率；每年增长率 eh[_~ >w  
annual long-term supplement 长期个案每年补助金 XW?b\!@ $  
annual pensionable emolument 可供计算退休金的年薪 pMs AyCAk  
annual report 年报 \u&_sBLKV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jLJ1u/l>;  
annual return 周年报表；周年申报表；每年报税表格 r",]Voibd  
Annual Return Rules 《周年报表规则》 0<TD/1wN  
annual review of consumer prices 每年消费物价回顾 ;}z\i  
annual roll-forward basis 逐年延展方式 u`(- -  
annual salary 年薪 hd 0'u  
annual statement 年度报表；年度决算表 S!{t6'8K  
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 eyp,y2Tz  
annuitant 年金受益人 M_LXg%  
annuity 年金 E\
u#t$
  
annuity contract 年金合约 _ %%Z6x(  
annuity on human life 人寿年金 6'W[{gzl  
antecedent debt 先前的债项 .ZMW>U>  
ante-dated cheque 倒填日期支票 ip~$X 2  
anticipated expenditure 预期开支 0R0{t=VJZ  
anticipated net profit 预期纯利 Ix|~f1*%  
anticipated revenue 预期收入 ?`[NFqv_]  
anti-inflation measure 反通货膨胀措施 m4:^}O-#  
anti-inflationary stance 反通货膨胀立场 s`Cy a`  
apparent deficit 表面赤字 % },Pe  
apparent financial solvency 表面偿债能力 V ]S1X^
 
apparent partner 表面合伙人 rfw-^`&{  
application for personal assessment 个人入息课税申请书 tDDy]==E  
application of fund 资金应用 hAj1{pA,  
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 }qjCTEs}  
appointed actuary 委任精算师 OUP?p@%]<  
appointed auditor 委任核数师；委任审计师 z>R#H/h+  
appointed trustee 委任的受托人 {J5JYdK  
appointer 委任人 e5Mln!.o  
apportioned pro rata 按比例分摊 !,Zp? g)  
apportionment 分配；分摊 { BEo &  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aiCn"j  
apportionment formula 分摊方程式 |Oag,o"  
apportionment of estate duty 遗产税的分摊 pb0E@C/R  
appraisal 估价；评估 IHC1G1KW=A  
appreciable growth 可观增长 -A-tuyIsh"  
appreciable impact 显着影响 6bBdIq Gb}  
appreciable increase 可观增长 9%sM*[A  
appreciation 增值；升值 ~L7:2weV[  
appreciation against other currencies 相对其他货币升值 a,7&"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XR0O;JN  
appreciation tax 增值税 (5^ZlOk3  
appropriation 拨款；拨用；拨付 }`yiT<z  
appropriation account 拨款帐目 s/Xb^XjS1  
Appropriation Bill 拨款法案 bAr` E  
appropriation-in-aid system 补助拨款办法 ^nVl (^{  
approved assets 核准资产 (Vg}Hh?p  
approved basket stock 认可一篮子证券 (cv!Y=]  
approved budget 核准预算 O3V.^_k;  
approved charitable donation 认可慈善捐款 oPKXZU(c  
approved charitable institution 认可慈善机构 /(t sb  
approved currency 核准货币；认可货币 8dK0o>|}  
approved estimates 核准预算 =l<iI*J. M  
approved estimates of expenditure 核准开支预算 _~aG|mAj
 
approved overseas insurer 核准海外保险人 <Q<+4Y{R  
approved overseas trust company 核准海外信托公司 hY<{t.ws  
approved pooled investment fund 核准汇集投资基金 wcDjg&:=ml  
approved provident fund scheme 认可公积金计划 nU`Lhh8y  
approved provision 核准拨款 p4VSma_(  
approved redeemable share 核准可赎回股份 z&4~x!-_  
approved regional stock 认可地区性证券 Mp\ <cE  
approved retirement scheme 认可退休金计划 %~*jae!f  
approved subordinated loan 核准附属贷款 dV8iwI  
arbitrage 套戥；套汇；套利 + E"[  
arbitrageur 套戥者；套汇者 ezTZnutZ  
arbitrary amount 临时款项 A\ te*G0:S  
arrangement 措施；安排；协定 7 gB{In0  
arrears 欠款 +Zk,2ri  
arrears of pay 欠付薪酬 u}6v?!  
arrears of revenue 逾期未收税款；逾期未收的帐项 *Dr5O9Y  
articles of association 组织章程；组织细则；组织章程细则 c#xP91.m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5,b]V)4  
ascertainment of profit 确定利润 5|$a =UIR  
"Asia Clear" “亚洲结算系统”