[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 ;sx4w!Y,  
allotment notice 股份配售通知；配股通知 >q ,Z*s>?  
allotment of shares 股份分配 w")m]LV  
allowable 可获宽免；免税的 ~b4kV)[ q  
allowable business loss 可扣除的营业亏损 8CH9&N5W5t  
allowable expenses 可扣税的支出 J\J3'u  
allowance 免税额；津贴；备抵；准备金 I\IDt~  
allowance for debts 债项的免税额 v0T?c53?  
allowance for depreciation by wear and tear 耗损折旧免税额 TJZarNc$  
allowance for funeral expenses 殡殓费的免税额 b7gN|Hw5 H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Zvr
a >%  
allowance for repairs and outgoings 修葺及支出方面的免税额 b S'dXP  
allowance to debtor 给债务人的津贴 0vMKyT3 c  
alteration of capital 资本更改 D'^UZZlI^I  
alternate trustee 候补受托人 sI{?4k  
amalgamation 合并 t oM+Bd:Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :u)Qs#'29  
ambit of charges 征税范围；收费范围 *Y!RU{w+Z  
amended valuation 经修订的估值 [<d_#(]h'  
American Commodities Exchange 美国商品交易所 7 ;2>kgf~  
American Express Bank Limited 美国运通银行 . K_Jg$3  
American Stock Exchange 美国证券交易所 ~&"'>C#  
amortization 摊销 `\/\C[Gg  
amount due from banks 存放银行同业的款项 /)?qD
 
amount due from banks abroad 存放海外银行同业的款项 ~aXJ5sY"f&  
amount due from holding companies 控股公司欠款 0oq
OX  
amount due from local banks 存放本港银行同业的款项 !Y/S
2J  
amount due to banks 银行同业的存款 7loWqZ  
amount due to banks abroad 海外银行同业的存款 S,a:H*Hf  
amount due to holding companies 控股公司存款 tJGK9!MH{(  
amount due to local banks 本港银行同业的存款 bw!
*=<  
amount due to outport banks 外埠银行同业的存款 *qxv"PptX  
amount for note issue 发行纸币的款额 0_=^#r4Mu  
amount of bond 担保契据的款额 S>Gb Jt(]  
amount of consideration 代价款额 xqauSW  
amount of contribution 供款数额 :b!&Xw$  
amount of indebtedness 负债款额 xU(b:D Z  
amount of principal of the loan 贷款本金额 rqKK89fD'  
amount of rates chargeable 应征差饷数额 %/SHB  
amount of share capital 股本额 J~h9i=4<bF  
amount of sums assured 承保款额 z$ Qy<_l  
amount of variation 变动幅度 =NWzsRl,  
amount of vote 拨款数额 ;qcOcm%  
amount payable 应付款额 Pjq()\/[Z  
amount receivable 应收款额 7&(h_}Z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~3|)[R=+p1  
analysis 分析 9"}5jq4*  
ancillary risk 附属风险 e488}h6#m  
annual account 周年帐目；周年帐目报表；年度决算；年结 |EY1$qItid  
annual accounting date 年结日期 R'oGsaPB2  
annual allowance 每年免税额；年积金；年度津贴；年津 WE+Szg(4x  
annual balance 年度余额 }|nEbM]#  
annual disposable income 每年可动用收入 O>9-iqP>`d  
annual estimates 周年预算 :w7?]y6~S  
annual fee 年费 7dOpJjv?)  
annual general meeting 周年大会 AdzdYZiM_  
annual growth rate 年增率；每年增长率 fVi[mH0=+  
annual long-term supplement 长期个案每年补助金 ^,J>=>,1\  
annual pensionable emolument 可供计算退休金的年薪 b{ tp qNm~  
annual report 年报 M[e^Z}w.V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b27t-p8  
annual return 周年报表；周年申报表；每年报税表格
" ^!=e72  
Annual Return Rules 《周年报表规则》 cs4IO O$  
annual review of consumer prices 每年消费物价回顾 8
k_hX^  
annual roll-forward basis 逐年延展方式 /74)c~.W  
annual salary 年薪 & sXMB  
annual statement 年度报表；年度决算表 VmZDU(M  
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 )"63g  
annuitant 年金受益人 j#YVv c%  
annuity 年金 HaRx(p0  
annuity contract 年金合约 X9rao n  
annuity on human life 人寿年金 .s|5AC[  
antecedent debt 先前的债项 l(}l([rdQ  
ante-dated cheque 倒填日期支票 "5<YN#  
anticipated expenditure 预期开支 Zj0h0Vt  
anticipated net profit 预期纯利 PH?<)Wj9i  
anticipated revenue 预期收入 ;)ERxMun  
anti-inflation measure 反通货膨胀措施
VS65SxHA  
anti-inflationary stance 反通货膨胀立场 |:`)sx3@#  
apparent deficit 表面赤字
ppeF,Q  
apparent financial solvency 表面偿债能力 ?DY6V;&F@f  
apparent partner 表面合伙人 yz)Nco]  
application for personal assessment 个人入息课税申请书 CM t$)  
application of fund 资金应用 ]
puDqu5!  
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 "po;[ Ia2  
appointed actuary 委任精算师 }$a*XY1  
appointed auditor 委任核数师；委任审计师 6HH:K0j3'  
appointed trustee 委任的受托人 %iZ~RTY6 !  
appointer 委任人 GZmfE`  
apportioned pro rata 按比例分摊 J@rB rKC  
apportionment 分配；分摊 `'pfBVBz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .4y44: T  
apportionment formula 分摊方程式 j ~I_by  
apportionment of estate duty 遗产税的分摊 5{-54mwo  
appraisal 估价；评估 ~b[5}_L=>  
appreciable growth 可观增长 +Edq4QYwR  
appreciable impact 显着影响 }xgs]\^,73  
appreciable increase 可观增长  7uzc1}r  
appreciation 增值；升值 :aD_>,n  
appreciation against other currencies 相对其他货币升值 w;:{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '1Ex{

$Yk  
appreciation tax 增值税 <4I`|D3@  
appropriation 拨款；拨用；拨付 )1<GSr9  
appropriation account 拨款帐目 [9yy<Z5  
Appropriation Bill 拨款法案 ayN[y  
appropriation-in-aid system 补助拨款办法 %)e&" mq!|  
approved assets 核准资产 LfvRH?<W  
approved basket stock 认可一篮子证券 T|5uywA|  
approved budget 核准预算 ;rXZ?"  
approved charitable donation 认可慈善捐款 
r4]hcoU  
approved charitable institution 认可慈善机构 %htwq]rZd  
approved currency 核准货币；认可货币 $wk(4W8E  
approved estimates 核准预算 ^j1iCL!  
approved estimates of expenditure 核准开支预算 - P4X@s_;  
approved overseas insurer 核准海外保险人 !{A#\~,  
approved overseas trust company 核准海外信托公司 FyV $`c$  
approved pooled investment fund 核准汇集投资基金 g? C<@  
approved provident fund scheme 认可公积金计划 0aYoc-( A  
approved provision 核准拨款 %KR2Vlh0  
approved redeemable share 核准可赎回股份 x(:alG%#  
approved regional stock 认可地区性证券 I0_>ryA  
approved retirement scheme 认可退休金计划 A!a.,{fZ  
approved subordinated loan 核准附属贷款 v/,,z+%-  
arbitrage 套戥；套汇；套利 <"7Wb"+  
arbitrageur 套戥者；套汇者 g,f AVM  
arbitrary amount 临时款项 9]|C$;kw@  
arrangement 措施；安排；协定 VrJf g  
arrears 欠款 I8\R7s3  
arrears of pay 欠付薪酬 '.7ER   
arrears of revenue 逾期未收税款；逾期未收的帐项 ~{t<g ;F  
articles of association 组织章程；组织细则；组织章程细则 2rM/kF >g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S]gV!Q4%  
ascertainment of profit 确定利润 ",S146Y+  
"Asia Clear" “亚洲结算系统”