[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 Wfj*)j Q  
allotment notice 股份配售通知；配股通知 m^Rf6O^  
allotment of shares 股份分配 [p 8fg!|  
allowable 可获宽免；免税的 $6yr:2Xvt  
allowable business loss 可扣除的营业亏损 <dX7{="&  
allowable expenses 可扣税的支出  nCSXvd/  
allowance 免税额；津贴；备抵；准备金 zK ir  
allowance for debts 债项的免税额 @+^5ze\  
allowance for depreciation by wear and tear 耗损折旧免税额 (#VF>;;L  
allowance for funeral expenses 殡殓费的免税额 ?KXgG'!!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /rmm@  
allowance for repairs and outgoings 修葺及支出方面的免税额 GoRSLbCUR  
allowance to debtor 给债务人的津贴 nuLxOd*n  
alteration of capital 资本更改 m|cT)-  
alternate trustee 候补受托人 mc}r15:<  
amalgamation 合并 h&6t.2<e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]x`I@vSf7R  
ambit of charges 征税范围；收费范围 Zmr*$,v<y  
amended valuation 经修订的估值 2a[_^v $v  
American Commodities Exchange 美国商品交易所 4I<U5@a  
American Express Bank Limited 美国运通银行 pk2}]jx"  
American Stock Exchange 美国证券交易所 9lCZi?  
amortization 摊销 x $=-lB  
amount due from banks 存放银行同业的款项 2=ZZR8v  
amount due from banks abroad 存放海外银行同业的款项 \`,,r_tO  
amount due from holding companies 控股公司欠款 8A3!XA  
amount due from local banks 存放本港银行同业的款项 $XO#qOW  
amount due to banks 银行同业的存款 z\Y-8a.]  
amount due to banks abroad 海外银行同业的存款 SPU_@ Pk  
amount due to holding companies 控股公司存款 @(Y+W2Iyy+  
amount due to local banks 本港银行同业的存款 kpt0spp  
amount due to outport banks 外埠银行同业的存款 SSG}'W!z  
amount for note issue 发行纸币的款额 )a'c_ 2[  
amount of bond 担保契据的款额 T<=]Vg)^r"  
amount of consideration 代价款额 <j$n7#qk  
amount of contribution 供款数额 J#tY$PE  
amount of indebtedness 负债款额 KgMW  
amount of principal of the loan 贷款本金额 iPoDesp  
amount of rates chargeable 应征差饷数额 [MVG\6Up(  
amount of share capital 股本额 84$#!=v  
amount of sums assured 承保款额 6Y(Vs>  
amount of variation 变动幅度 cWG?`6xU&  
amount of vote 拨款数额 |XdkJv]  
amount payable 应付款额 H3Z"u  
amount receivable 应收款额 tZn=[X~Vw@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {=GWQn6cc  
analysis 分析 CUo %i/R  
ancillary risk 附属风险 TWFi.w4pY  
annual account 周年帐目；周年帐目报表；年度决算；年结 N#? Ohz  
annual accounting date 年结日期 D/=  AU  
annual allowance 每年免税额；年积金；年度津贴；年津 *K1GX  
annual balance 年度余额 "O,TL*$  
annual disposable income 每年可动用收入 235wl  
annual estimates 周年预算 #`9D,+2iB%  
annual fee 年费 3d0Yq  
annual general meeting 周年大会 s=xJcLA  
annual growth rate 年增率；每年增长率 eTp}*'$ p  
annual long-term supplement 长期个案每年补助金 gAWrn^2L5  
annual pensionable emolument 可供计算退休金的年薪 umD[4aP~;  
annual report 年报 Z>#MTxU(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CH/*MA  
annual return 周年报表；周年申报表；每年报税表格 NFQR  
Annual Return Rules 《周年报表规则》 Lp?JSMe  
annual review of consumer prices 每年消费物价回顾 (Mw<E<f  
annual roll-forward basis 逐年延展方式 xRx8E;Q@h?  
annual salary 年薪 ? m$7)@p  
annual statement 年度报表；年度决算表 u LXV,  
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  ^?3e?Q?  
annuitant 年金受益人
#FfUkV  
annuity 年金 _4VS.~}/R  
annuity contract 年金合约 ADa'(#+6  
annuity on human life 人寿年金 >v DD.
 
antecedent debt 先前的债项 "/-T{p;.  
ante-dated cheque 倒填日期支票 FOU^Wcop%  
anticipated expenditure 预期开支 "?~u*5  
anticipated net profit 预期纯利 `RG_FS"v  
anticipated revenue 预期收入 68^5X"OGF  
anti-inflation measure 反通货膨胀措施 J0hY~B~X  
anti-inflationary stance 反通货膨胀立场 dU~DlaEy(  
apparent deficit 表面赤字 `Oc`I9  
apparent financial solvency 表面偿债能力 = yH#I il  
apparent partner 表面合伙人 aDik1Q  
application for personal assessment 个人入息课税申请书 S}rW=hO  
application of fund 资金应用 !PfIe94{`  
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 I=,u7w`m  
appointed actuary 委任精算师  /_rg*y*  
appointed auditor 委任核数师；委任审计师 vh~:{akR  
appointed trustee 委任的受托人 XVfp* `  
appointer 委任人 p?X`f#  
apportioned pro rata 按比例分摊 ;b""N,  
apportionment 分配；分摊 :z EhPx;B7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 om"q[Tudc  
apportionment formula 分摊方程式 A@wRP8<GKj  
apportionment of estate duty 遗产税的分摊 J@{yWgLg  
appraisal 估价；评估 q1nGj  
appreciable growth 可观增长 xpf\S10e  
appreciable impact 显着影响 qR~s&SC#  
appreciable increase 可观增长 |xTf:@hgHf  
appreciation 增值；升值 L}&U%eD  
appreciation against other currencies 相对其他货币升值 hwmpiyu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z' 0Gd@/  
appreciation tax 增值税 _J51:pi  
appropriation 拨款；拨用；拨付 *n)3y.s  
appropriation account 拨款帐目 VxOrrs7Z  
Appropriation Bill 拨款法案 ?D#]g[6  
appropriation-in-aid system 补助拨款办法
9 's/~T  
approved assets 核准资产 MK]S205{  
approved basket stock 认可一篮子证券 ^ftZ{uA  
approved budget 核准预算 iz`u@QKc%  
approved charitable donation 认可慈善捐款 h-1eDxK6  
approved charitable institution 认可慈善机构 9Q".166  
approved currency 核准货币；认可货币 0VV1!g  
approved estimates 核准预算 R{r0dK"_  
approved estimates of expenditure 核准开支预算 /hue]ZaQq  
approved overseas insurer 核准海外保险人 vXnTPjbE  
approved overseas trust company 核准海外信托公司 edPnC {?s  
approved pooled investment fund 核准汇集投资基金 3ySP*J5  
approved provident fund scheme 认可公积金计划 rs@,<DV)u  
approved provision 核准拨款
BPnZ"w_  
approved redeemable share 核准可赎回股份 K5Fzmo a  
approved regional stock 认可地区性证券 ChLU(IPo6  
approved retirement scheme 认可退休金计划 9-+6Ed^2  
approved subordinated loan 核准附属贷款 FU0&EO  
arbitrage 套戥；套汇；套利
p&F=<<C  
arbitrageur 套戥者；套汇者 |52VHW8c  
arbitrary amount 临时款项 "[=Ee[/  
arrangement 措施；安排；协定 V%pdXM5  
arrears 欠款 9dw02bY`  
arrears of pay 欠付薪酬 il-v>GJU7{  
arrears of revenue 逾期未收税款；逾期未收的帐项 .N]^g#  
articles of association 组织章程；组织细则；组织章程细则 dL")E|\\k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8|7fd|6~  
ascertainment of profit 确定利润 $cH'9W}3K  
"Asia Clear" “亚洲结算系统”