[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 5Y"lr Y38  
allotment notice 股份配售通知；配股通知 >tqLwC."'  
allotment of shares 股份分配 "Q#/J)N  
allowable 可获宽免；免税的 <Jo_f&&{  
allowable business loss 可扣除的营业亏损 $Dd IY}  
allowable expenses 可扣税的支出 H6x~mZu_:T  
allowance 免税额；津贴；备抵；准备金 )wo'i]#2:  
allowance for debts 债项的免税额 0eQyzn*98  
allowance for depreciation by wear and tear 耗损折旧免税额 ykxjT@[  
allowance for funeral expenses 殡殓费的免税额 6YQ&+4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .#6Dad=S*  
allowance for repairs and outgoings 修葺及支出方面的免税额 &
p"ks8"  
allowance to debtor 给债务人的津贴 WL7R.!P  
alteration of capital 资本更改 D&/(Avx.  
alternate trustee 候补受托人 x;l\#x/<  
amalgamation 合并 y1(smZU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,+KZn}>  
ambit of charges 征税范围；收费范围 *;(
LKRV  
amended valuation 经修订的估值 sYiegX`1c  
American Commodities Exchange 美国商品交易所 *]p]mzc  
American Express Bank Limited 美国运通银行 Y>{K2#k  
American Stock Exchange 美国证券交易所 ea=@r Ng  
amortization 摊销 M&~3fRb4  
amount due from banks 存放银行同业的款项 nfq  
amount due from banks abroad 存放海外银行同业的款项 lKrD.iYt8  
amount due from holding companies 控股公司欠款 q[n
X<t O  
amount due from local banks 存放本港银行同业的款项 C+cSy'VIK!  
amount due to banks 银行同业的存款 B8'" ^a^&-  
amount due to banks abroad 海外银行同业的存款 0"kNn5  
amount due to holding companies 控股公司存款 :O{`!&[>L  
amount due to local banks 本港银行同业的存款 3lqR(Hh3  
amount due to outport banks 外埠银行同业的存款 Q_euNoA0  
amount for note issue 发行纸币的款额 `ux U H#  
amount of bond 担保契据的款额 T/V8&'^i  
amount of consideration 代价款额 G?{BVWtl}  
amount of contribution 供款数额 X5cl'J(j9  
amount of indebtedness 负债款额 =4"D8UaHr  
amount of principal of the loan 贷款本金额 p}hOkx4R\  
amount of rates chargeable 应征差饷数额 p-GlGEt_X  
amount of share capital 股本额 KY<>S/  
amount of sums assured 承保款额 ((\s4-  
amount of variation 变动幅度 iJk`{P_  
amount of vote 拨款数额 E5UI  
amount payable 应付款额 &7!&]kA+  
amount receivable 应收款额 o>WH;EBL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qgvg MWj  
analysis 分析 d,CtlWp  
ancillary risk 附属风险 w-2p'u['Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 6n]fr9f  
annual accounting date 年结日期 P&V,x`<Z  
annual allowance 每年免税额；年积金；年度津贴；年津 p3`'i  
annual balance 年度余额 OWxYV$  
annual disposable income 每年可动用收入 rJ4O_a5/  
annual estimates 周年预算 yo`Jp$G  
annual fee 年费 _{)e\n  
annual general meeting 周年大会 y5 $h  
annual growth rate 年增率；每年增长率  `@b+'L  
annual long-term supplement 长期个案每年补助金 mVg-z~44T  
annual pensionable emolument 可供计算退休金的年薪 X#j-Ld{j  
annual report 年报 3*"
$E_%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y j|Oy  
annual return 周年报表；周年申报表；每年报税表格 H-~V:OCB~  
Annual Return Rules 《周年报表规则》 QM=M<~<Voh  
annual review of consumer prices 每年消费物价回顾 8 sZ~3  
annual roll-forward basis 逐年延展方式 UM(tM9  
annual salary 年薪 WLd{+y5#  
annual statement 年度报表；年度决算表 o;.PZi2k  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8rAOs\ys  
annuitant 年金受益人 V .vA~a  
annuity 年金 w7cciD|  
annuity contract 年金合约 Jiyt,D*wX  
annuity on human life 人寿年金 dElOy?v  
antecedent debt 先前的债项 X}Bo[YoY$  
ante-dated cheque 倒填日期支票 `9 n%Dy<  
anticipated expenditure 预期开支 <UOx>=h  
anticipated net profit 预期纯利 laG@SV  
anticipated revenue 预期收入 {O9CYP:  
anti-inflation measure 反通货膨胀措施 dR<sBYo  
anti-inflationary stance 反通货膨胀立场 3zo]*6p0  
apparent deficit 表面赤字 tT'*Uu5  
apparent financial solvency 表面偿债能力 "5"6mw?  
apparent partner 表面合伙人 0f}zm8p7.  
application for personal assessment 个人入息课税申请书 f^z~{|%l!  
application of fund 资金应用 _]a8lr+_-  
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 IugYlt  
appointed actuary 委任精算师 o?$kcI4  
appointed auditor 委任核数师；委任审计师 jFY6}WY)}7  
appointed trustee 委任的受托人 D0Yl?LU3  
appointer 委任人 0)`{]&  
apportioned pro rata 按比例分摊 [`nY/g:  
apportionment 分配；分摊 CB{
%~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@d]I3?`  
apportionment formula 分摊方程式 j}7as&  
apportionment of estate duty 遗产税的分摊 mr dG-t(k  
appraisal 估价；评估 :Fz;nG-G  
appreciable growth 可观增长 aT1T.3 a  
appreciable impact 显着影响 }CnqJ@>C5  
appreciable increase 可观增长 aG.j0`)%  
appreciation 增值；升值 "jqC3$DKI  
appreciation against other currencies 相对其他货币升值 bCr) 3,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.}n,  
appreciation tax 增值税 dznHR6x  
appropriation 拨款；拨用；拨付 0g}+%5]yg  
appropriation account 拨款帐目 .VG$`g"  
Appropriation Bill 拨款法案 <`,pyvR Kv  
appropriation-in-aid system 补助拨款办法 KKP
}fN  
approved assets 核准资产 1ThONrxu  
approved basket stock 认可一篮子证券 gpW3zDJ  
approved budget 核准预算 ~SgW+sDFu  
approved charitable donation 认可慈善捐款 @ c,KK~{  
approved charitable institution 认可慈善机构 86igP  
approved currency 核准货币；认可货币 T\ZWKx*#  
approved estimates 核准预算 _Mq0QQ42  
approved estimates of expenditure 核准开支预算 M
F:]J  
approved overseas insurer 核准海外保险人 }1E'a>^|  
approved overseas trust company 核准海外信托公司 7hwl[knyB  
approved pooled investment fund 核准汇集投资基金 |g<
1n  
approved provident fund scheme 认可公积金计划 ~nJcHJ1nb4  
approved provision 核准拨款 Seh[".l  
approved redeemable share 核准可赎回股份 bh9
rsRb}O  
approved regional stock 认可地区性证券  $0>>Z  
approved retirement scheme 认可退休金计划 4+%;eY.A  
approved subordinated loan 核准附属贷款 sk !92mQ  
arbitrage 套戥；套汇；套利 "D0:Y(\  
arbitrageur 套戥者；套汇者 n!=%MgF'*p  
arbitrary amount 临时款项 [SGt ~bRJ  
arrangement 措施；安排；协定 np3$bqm  
arrears 欠款 jY>|>]4X  
arrears of pay 欠付薪酬 e+jp03m\W  
arrears of revenue 逾期未收税款；逾期未收的帐项 "Y0:Y?Vz"  
articles of association 组织章程；组织细则；组织章程细则 ?&#z3c$}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 VeK^hz R^Z  
ascertainment of profit 确定利润 l9"4"+?j<  
"Asia Clear" “亚洲结算系统”