[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 ea7v:#O[S  
allotment notice 股份配售通知；配股通知 8HTV"60hTs  
allotment of shares 股份分配 w"A'uFXLc  
allowable 可获宽免；免税的 k*lrE4
::a  
allowable business loss 可扣除的营业亏损 E#_}y}7JY  
allowable expenses 可扣税的支出 4Jo:^JV  
allowance 免税额；津贴；备抵；准备金 YFs EuaV  
allowance for debts 债项的免税额 h4.ZR={E  
allowance for depreciation by wear and tear 耗损折旧免税额 N5oao'7|A  
allowance for funeral expenses 殡殓费的免税额 u^V`Ucd"R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y+WOU._46I  
allowance for repairs and outgoings 修葺及支出方面的免税额 t ZFG`'/  
allowance to debtor 给债务人的津贴 FtE%<QHt  
alteration of capital 资本更改 \.Q"fd?a_D  
alternate trustee 候补受托人 Oja)J-QXb  
amalgamation 合并 w9z((\5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mJWl#3  
ambit of charges 征税范围；收费范围 >mh:OJH45  
amended valuation 经修订的估值 :IS]|3wD  
American Commodities Exchange 美国商品交易所 XlB`Z81j  
American Express Bank Limited 美国运通银行 +h[$\_y  
American Stock Exchange 美国证券交易所 %.<w8ag  
amortization 摊销 B4&x?-0
ZC  
amount due from banks 存放银行同业的款项 KWhw@y-5j@  
amount due from banks abroad 存放海外银行同业的款项 |\Qr cf  
amount due from holding companies 控股公司欠款 G|X1c}zAL  
amount due from local banks 存放本港银行同业的款项 2<Ub[R  
amount due to banks 银行同业的存款 v#D9yttO{  
amount due to banks abroad 海外银行同业的存款 9j9A'Y9(  
amount due to holding companies 控股公司存款 c+-L>dsss  
amount due to local banks 本港银行同业的存款 }&;0:hw%  
amount due to outport banks 外埠银行同业的存款 W^al`lg+y  
amount for note issue 发行纸币的款额 D<Ads  
amount of bond 担保契据的款额 RI cA)I.  
amount of consideration 代价款额 {v~&.|  
amount of contribution 供款数额 (~/D*<A  
amount of indebtedness 负债款额 DA[-(  s  
amount of principal of the loan 贷款本金额 IXX^C}\,  
amount of rates chargeable 应征差饷数额 J&Le*R'  
amount of share capital 股本额 "S)4Cjk  
amount of sums assured 承保款额 /1Rm^s)2z  
amount of variation 变动幅度 '{U56^b]  
amount of vote 拨款数额 O,:ent|  
amount payable 应付款额 i>0I '~V  
amount receivable 应收款额 _Z5l Nu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aI+:rk^  
analysis 分析 6}{2W<  
ancillary risk 附属风险 >^> \y8on  
annual account 周年帐目；周年帐目报表；年度决算；年结 _<kE32Bb  
annual accounting date 年结日期 $5cLhi"`  
annual allowance 每年免税额；年积金；年度津贴；年津 <@5#  
annual balance 年度余额 WihOGdUS6  
annual disposable income 每年可动用收入 l0[jepmpiT  
annual estimates 周年预算 Lj({ T'f(  
annual fee 年费 $ShL^g@  
annual general meeting 周年大会 uXu'I  
annual growth rate 年增率；每年增长率 [-1
Nn}  
annual long-term supplement 长期个案每年补助金 jcFh2  
annual pensionable emolument 可供计算退休金的年薪 In= 3#u ,M  
annual report 年报 I+8m1*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5GT,:0  
annual return 周年报表；周年申报表；每年报税表格 ;STO!^9~  
Annual Return Rules 《周年报表规则》 g#5g0UP)V  
annual review of consumer prices 每年消费物价回顾 NfS0yQPx  
annual roll-forward basis 逐年延展方式 <hQ@]2w$  
annual salary 年薪 u|9^tHT>  
annual statement 年度报表；年度决算表 A CJmy2  
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 E{Y0TZ+  
annuitant 年金受益人 d*8 c, x  
annuity 年金 uoaF(F-  
annuity contract 年金合约 +JBhw4et;.  
annuity on human life 人寿年金 #j iQa"  
antecedent debt 先前的债项 LDr!d1A  
ante-dated cheque 倒填日期支票 \f0I:%-  
anticipated expenditure 预期开支 8~\Fpz|Og  
anticipated net profit 预期纯利 H
fm4  
anticipated revenue 预期收入 %NX  
anti-inflation measure 反通货膨胀措施 Rm)vY}v  
anti-inflationary stance 反通货膨胀立场 Yca9G?^\v  
apparent deficit 表面赤字 4D9lZa}  
apparent financial solvency 表面偿债能力 QR
w306  
apparent partner 表面合伙人 W[j =!o  
application for personal assessment 个人入息课税申请书 RYS]b[-xZz  
application of fund 资金应用 fx
%'7 /+  
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 a%Cq?HZ7  
appointed actuary 委任精算师 v ?n`kw  
appointed auditor 委任核数师；委任审计师 _N9yC\  
appointed trustee 委任的受托人 Pw hs`YGMF  
appointer 委任人 %!p14c*J H  
apportioned pro rata 按比例分摊 Nki18ud#  
apportionment 分配；分摊 noh3mi  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^*%p]r  
apportionment formula 分摊方程式 0%`\8  
apportionment of estate duty 遗产税的分摊 WO^smCk  
appraisal 估价；评估 i LK8Wnrq  
appreciable growth 可观增长 >sPu*8D40a  
appreciable impact 显着影响 $vlgiJ&f  
appreciable increase 可观增长 v#YO3nD  
appreciation 增值；升值 >UWLT;N/W  
appreciation against other currencies 相对其他货币升值 <74q]C
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "{qhk{  
appreciation tax 增值税 a5L#c
=  
appropriation 拨款；拨用；拨付 %49@  
appropriation account 拨款帐目 ^X"G~#v=q  
Appropriation Bill 拨款法案 n*@^c$&P  
appropriation-in-aid system 补助拨款办法
=u${2=  
approved assets 核准资产 ?ti7iBz?  
approved basket stock 认可一篮子证券 5j{o0&=_$  
approved budget 核准预算 a%*W^R9Ls  
approved charitable donation 认可慈善捐款 NVeb,Pf  
approved charitable institution 认可慈善机构 @*%Q,$  
approved currency 核准货币；认可货币 Q*(]&qr"E  
approved estimates 核准预算 h_*=_2|}  
approved estimates of expenditure 核准开支预算 i "62+  
approved overseas insurer 核准海外保险人 (RWZ[-;)  
approved overseas trust company 核准海外信托公司 }_@cqx:n^  
approved pooled investment fund 核准汇集投资基金 REQ2pfk0  
approved provident fund scheme 认可公积金计划 ^ylJ_lN&=1  
approved provision 核准拨款 ~;wSe[  
approved redeemable share 核准可赎回股份 A<y3Tc?Q  
approved regional stock 认可地区性证券 zP rT0  
approved retirement scheme 认可退休金计划 [M@i ,d-;A  
approved subordinated loan 核准附属贷款 6(DK\58  
arbitrage 套戥；套汇；套利 @bfaAh~   
arbitrageur 套戥者；套汇者 \ $X3n\  
arbitrary amount 临时款项 A{y3yH`#h  
arrangement 措施；安排；协定 ;9=9D{-4+  
arrears 欠款 $C,f>^1  
arrears of pay 欠付薪酬 SO]x^+ [  
arrears of revenue 逾期未收税款；逾期未收的帐项 b;9v.MZ4>g  
articles of association 组织章程；组织细则；组织章程细则 @T?:[nPf&F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {
~
b]6}O  
ascertainment of profit 确定利润 W(~G^Xu  
"Asia Clear" “亚洲结算系统”