[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 %1@.7uTN  
allotment notice 股份配售通知；配股通知 HO G=c!b  
allotment of shares 股份分配 Cg?I'1]o6  
allowable 可获宽免；免税的 |3W3+Rn!  
allowable business loss 可扣除的营业亏损 n+S&!PB  
allowable expenses 可扣税的支出 %L.rcbg:<c  
allowance 免税额；津贴；备抵；准备金 >fhSaeN  
allowance for debts 债项的免税额 %!W6<ioW  
allowance for depreciation by wear and tear 耗损折旧免税额 rGAFp,}-f  
allowance for funeral expenses 殡殓费的免税额 >pJ6{Ip  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (O<abB(  
allowance for repairs and outgoings 修葺及支出方面的免税额 :0|Hcg  
allowance to debtor 给债务人的津贴 QD l )92z  
alteration of capital 资本更改 cKSfqqPm$"  
alternate trustee 候补受托人 P|yGx)'^P  
amalgamation 合并 )OS>9 kFH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W=(MsuirO  
ambit of charges 征税范围；收费范围 @ICejB<  
amended valuation 经修订的估值 o7hH9iY  
American Commodities Exchange 美国商品交易所 u>j5`OXo  
American Express Bank Limited 美国运通银行 .)?2)Fl  
American Stock Exchange 美国证券交易所 / N*HE  
amortization 摊销 _-YL!oP  
amount due from banks 存放银行同业的款项 'bbV<?):  
amount due from banks abroad 存放海外银行同业的款项 ,Uv{dG  
amount due from holding companies 控股公司欠款 Gl dH SCy  
amount due from local banks 存放本港银行同业的款项  [ ((h<e  
amount due to banks 银行同业的存款 1 yxZ  
amount due to banks abroad 海外银行同业的存款 ze-TBh/  
amount due to holding companies 控股公司存款 
7/[TE  
amount due to local banks 本港银行同业的存款 M^!C?(Hx^x  
amount due to outport banks 外埠银行同业的存款 &zaW"uy3T  
amount for note issue 发行纸币的款额 ptnMCF  
amount of bond 担保契据的款额 mR g ,A\  
amount of consideration 代价款额 8T!fGzHx  
amount of contribution 供款数额 d"QM;9  
amount of indebtedness 负债款额 BLsdx}  
amount of principal of the loan 贷款本金额 .Bm^3A  
amount of rates chargeable 应征差饷数额 35-DnTv  
amount of share capital 股本额 `!5tH?bX  
amount of sums assured 承保款额 UeutFNp  
amount of variation 变动幅度 *FI5z[8,  
amount of vote 拨款数额 /\oyPD`((  
amount payable 应付款额 6&/ Ew4 e  
amount receivable 应收款额 y^0HCp{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <s59OdzP  
analysis 分析 +aXMHT"U  
ancillary risk 附属风险 DkF@XK0c3  
annual account 周年帐目；周年帐目报表；年度决算；年结 wh7i G8jCz  
annual accounting date 年结日期 ]k3GFPw  
annual allowance 每年免税额；年积金；年度津贴；年津 5 O{Ip-  
annual balance 年度余额 troy^H  
annual disposable income 每年可动用收入 l>[QrRXiSN  
annual estimates 周年预算 Q T0IW(A  
annual fee 年费 wXIe5  
annual general meeting 周年大会 f0HV*%8  
annual growth rate 年增率；每年增长率 !)l%EJngL  
annual long-term supplement 长期个案每年补助金 KNUMz4  
annual pensionable emolument 可供计算退休金的年薪 nf+"vr}1  
annual report 年报 A{u\8-u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,~ia$vI}R  
annual return 周年报表；周年申报表；每年报税表格 jmA{rD W  
Annual Return Rules 《周年报表规则》 I1}{~@  
annual review of consumer prices 每年消费物价回顾 2+
r)VF:  
annual roll-forward basis 逐年延展方式 )sz2 9  
annual salary 年薪 VK@i#/jm  
annual statement 年度报表；年度决算表 C6;](rN)N  
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 BW(DaNt^  
annuitant 年金受益人 d9Ow 2KrC  
annuity 年金 V~g UMu4ot  
annuity contract 年金合约 D/%b@Ls2ze  
annuity on human life 人寿年金 [gg7Z|Hu  
antecedent debt 先前的债项 fv 1!^CDia  
ante-dated cheque 倒填日期支票 /9vMGef@  
anticipated expenditure 预期开支 \Kzt*C-ZH  
anticipated net profit 预期纯利 v2uS6  
anticipated revenue 预期收入 ^VLUZ  
anti-inflation measure 反通货膨胀措施 Q1>Op$ >h  
anti-inflationary stance 反通货膨胀立场 kAe-d  
apparent deficit 表面赤字 9rvxp;  
apparent financial solvency 表面偿债能力 J9KLO=  
apparent partner 表面合伙人 5fDtSsW  
application for personal assessment 个人入息课税申请书 HDae_.  
application of fund 资金应用 qKb-aP-  
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 NtP.)  
appointed actuary 委任精算师 k`J..f9  
appointed auditor 委任核数师；委任审计师 N=?kEX O  
appointed trustee 委任的受托人 A%2M]];%X  
appointer 委任人 =D"63fP1  
apportioned pro rata 按比例分摊 C9;X6  
apportionment 分配；分摊 jX8C2}j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r1H['{$  
apportionment formula 分摊方程式 \o
ZUG  
apportionment of estate duty 遗产税的分摊 yp/V8C  
appraisal 估价；评估 lIc9,|FL  
appreciable growth 可观增长 p(&o'{fb  
appreciable impact 显着影响 =&g}Y  
appreciable increase 可观增长 ]GPz>k  
appreciation 增值；升值 {{)[Ap)  
appreciation against other currencies 相对其他货币升值 `]I5WTt*X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CR PE?CRQF  
appreciation tax 增值税 WHj4#v (  
appropriation 拨款；拨用；拨付 $j2)_(<A%Q  
appropriation account 拨款帐目 [^BUhm3a  
Appropriation Bill 拨款法案 <XcM c<h~  
appropriation-in-aid system 补助拨款办法 Bst>9V&R  
approved assets 核准资产 d"`
>&8*  
approved basket stock 认可一篮子证券 F3|pS:  
approved budget 核准预算 ]f @LhC1x  
approved charitable donation 认可慈善捐款 Cspm\F  
approved charitable institution 认可慈善机构 2_~XjwKE  
approved currency 核准货币；认可货币 J9t?]9.,:  
approved estimates 核准预算 YhK/pt43C  
approved estimates of expenditure 核准开支预算 g<tTZD\g  
approved overseas insurer 核准海外保险人 }Fe{s;  
approved overseas trust company 核准海外信托公司 SJ_cwYwI$  
approved pooled investment fund 核准汇集投资基金 !w\;Q8irN  
approved provident fund scheme 认可公积金计划 5 9HaTq  
approved provision 核准拨款 rd~W.b_b  
approved redeemable share 核准可赎回股份 tpzdYokh>  
approved regional stock 认可地区性证券 \@" . GM%  
approved retirement scheme 认可退休金计划 BjJ
gQ`X  
approved subordinated loan 核准附属贷款 <Y'YpH`l  
arbitrage 套戥；套汇；套利 _ShJ3\,K  
arbitrageur 套戥者；套汇者 s(LqhF[N2]  
arbitrary amount 临时款项 PBnn,#  
arrangement 措施；安排；协定 n.>'&<H>9  
arrears 欠款 z`7C)p:  
arrears of pay 欠付薪酬 ~i#xjD5  
arrears of revenue 逾期未收税款；逾期未收的帐项 \uIC<#o"N  
articles of association 组织章程；组织细则；组织章程细则 1OeDWEcB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u<2sb;a  
ascertainment of profit 确定利润 gZSi\m>  
"Asia Clear" “亚洲结算系统”