[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 P-Su 5F  
allotment notice 股份配售通知；配股通知 ,M6ZZ* ,e  
allotment of shares 股份分配 RKkGITDk  
allowable 可获宽免；免税的 ]/dVRkZeAE  
allowable business loss 可扣除的营业亏损 kE)!<1yy2  
allowable expenses 可扣税的支出 m],Ud\  
allowance 免税额；津贴；备抵；准备金 V1bh|+o9  
allowance for debts 债项的免税额 m(47s  
allowance for depreciation by wear and tear 耗损折旧免税额 "mIgs9l$  
allowance for funeral expenses 殡殓费的免税额 aXR%;]<Dw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Cmd329AH  
allowance for repairs and outgoings 修葺及支出方面的免税额 H{`{)mS  
allowance to debtor 给债务人的津贴 }ot"Sx\.  
alteration of capital 资本更改 y?z\L
 
alternate trustee 候补受托人 [ygF0 -3ND  
amalgamation 合并 N:BL=}V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jBtj+TL8  
ambit of charges 征税范围；收费范围 x8[MP?Wz  
amended valuation 经修订的估值  z
V.pol  
American Commodities Exchange 美国商品交易所 ?
y7w}W  
American Express Bank Limited 美国运通银行 M]EsS^/X  
American Stock Exchange 美国证券交易所 jNl/!l7B  
amortization 摊销 VcgBLkIF  
amount due from banks 存放银行同业的款项 eti`O  
amount due from banks abroad 存放海外银行同业的款项 OkH\^  
amount due from holding companies 控股公司欠款 Ex(3D[WmMW  
amount due from local banks 存放本港银行同业的款项 'Z 8aPHD  
amount due to banks 银行同业的存款 1;r69e  
amount due to banks abroad 海外银行同业的存款 /oP^'""@je  
amount due to holding companies 控股公司存款 <+]f`c*Z  
amount due to local banks 本港银行同业的存款 $aP(|!g  
amount due to outport banks 外埠银行同业的存款 EESN\_{~.  
amount for note issue 发行纸币的款额 "'tRfB  
amount of bond 担保契据的款额 l},NcPL`  
amount of consideration 代价款额 <$Yi]ty  
amount of contribution 供款数额 wD9a#AgEd  
amount of indebtedness 负债款额 9'KonW  
amount of principal of the loan 贷款本金额 ^gR+S  
amount of rates chargeable 应征差饷数额 T{ Zwm!s  
amount of share capital 股本额 *i%quMv  
amount of sums assured 承保款额 W)=%mdxW0  
amount of variation 变动幅度 q~Jq/E"f  
amount of vote 拨款数额 'ZHdV,dd  
amount payable 应付款额 jPJAWXB4a  
amount receivable 应收款额 Zk`#VH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9O98Q6-s  
analysis 分析 X;GfPw.m  
ancillary risk 附属风险 z'MS#6|}  
annual account 周年帐目；周年帐目报表；年度决算；年结 LI W*4r!  
annual accounting date 年结日期 >- Bg%J9  
annual allowance 每年免税额；年积金；年度津贴；年津 v,1F-
-v  
annual balance 年度余额 / 9hR  
annual disposable income 每年可动用收入 &7[[h+Lb  
annual estimates 周年预算 .{so  
annual fee 年费 u<Xog$esu  
annual general meeting 周年大会 .ER98  
annual growth rate 年增率；每年增长率 CEt R[Cu  
annual long-term supplement 长期个案每年补助金 y\PxR708  
annual pensionable emolument 可供计算退休金的年薪 uHM@h{r  
annual report 年报 Q:o7G|C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1/iE`Si  
annual return 周年报表；周年申报表；每年报税表格 zVaCXNcbo  
Annual Return Rules 《周年报表规则》 ([k7hUP  
annual review of consumer prices 每年消费物价回顾 Z85|I.mr  
annual roll-forward basis 逐年延展方式 =uV,bG5V1  
annual salary 年薪 h4`9Cfrq,  
annual statement 年度报表；年度决算表 l5O=V
qCj  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 R}{GwbF_\  
annuitant 年金受益人 .iv3q?8.b  
annuity 年金 ;e{5)@h$  
annuity contract 年金合约 ?0vNEz[  
annuity on human life 人寿年金 x>3@R0A1:  
antecedent debt 先前的债项 CZ=0mWfF  
ante-dated cheque 倒填日期支票 Wmz`&nsn[  
anticipated expenditure 预期开支 +Ui_ O  
anticipated net profit 预期纯利 ImkrV{,e  
anticipated revenue 预期收入 `deYi2z  
anti-inflation measure 反通货膨胀措施 S+I^!gT  
anti-inflationary stance 反通货膨胀立场 optBA3@e!  
apparent deficit 表面赤字 :pZ}
*?\  
apparent financial solvency 表面偿债能力 HeIS;gfUY  
apparent partner 表面合伙人 _l&ucA
 
application for personal assessment 个人入息课税申请书 WZ~> BM  
application of fund 资金应用 Mg? L-C  
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 b X,Siz:F  
appointed actuary 委任精算师 %e=!nRc  
appointed auditor 委任核数师；委任审计师 &Ocu#Cb  
appointed trustee 委任的受托人 |C-y}iQ:6~  
appointer 委任人 km 5E)_]  
apportioned pro rata 按比例分摊 +zO]N &  
apportionment 分配；分摊 ?q$P>guH6-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bZ5n,KQA5  
apportionment formula 分摊方程式 3H8Al  
apportionment of estate duty 遗产税的分摊 MOH
HZApt  
appraisal 估价；评估 +/cg w,  
appreciable growth 可观增长 YoSQN
/Z  
appreciable impact 显着影响 ;z>p8N  
appreciable increase 可观增长  WL-0(  
appreciation 增值；升值 

!Q)3-u  
appreciation against other currencies 相对其他货币升值 E(Gr0#8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o)I/P<  
appreciation tax 增值税 =vEkMJOs  
appropriation 拨款；拨用；拨付 )f*Iomp]@  
appropriation account 拨款帐目 dY'Y5Th~  
Appropriation Bill 拨款法案 p;->hn~D'5  
appropriation-in-aid system 补助拨款办法 #7W.s!#}Dd  
approved assets 核准资产 !J^tg2M8:  
approved basket stock 认可一篮子证券 ^k72{ 3N(  
approved budget 核准预算 ]w22@s  
approved charitable donation 认可慈善捐款 e'~ Q@_D  
approved charitable institution 认可慈善机构 KH}t:m+h  
approved currency 核准货币；认可货币 RVF F6N^  
approved estimates 核准预算 r8v:|Q1"  
approved estimates of expenditure 核准开支预算 >q9{  
approved overseas insurer 核准海外保险人 6>B \|  
approved overseas trust company 核准海外信托公司 9d\N[[Vu]R  
approved pooled investment fund 核准汇集投资基金 rPTfpeqN)  
approved provident fund scheme 认可公积金计划 !: |nI77|  
approved provision 核准拨款 !5.v'K '  
approved redeemable share 核准可赎回股份 - L`7+  
approved regional stock 认可地区性证券 yN:>!SQ  
approved retirement scheme 认可退休金计划 3o0IjZ=[>  
approved subordinated loan 核准附属贷款 gb-tNhJa@b  
arbitrage 套戥；套汇；套利 `|,tCM&-  
arbitrageur 套戥者；套汇者 aBlbg3q  
arbitrary amount 临时款项 -$R5  
arrangement 措施；安排；协定 Z;J`5=TS  
arrears 欠款 3yMt1 fy  
arrears of pay 欠付薪酬 (Y;'[.  
arrears of revenue 逾期未收税款；逾期未收的帐项 SALCuo"L  
articles of association 组织章程；组织细则；组织章程细则 L>:FGNf^H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .v l="<  
ascertainment of profit 确定利润 <2)v9c  
"Asia Clear" “亚洲结算系统”