[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 T&"i _no*  
allotment notice 股份配售通知；配股通知 } UyQ#U  
allotment of shares 股份分配 Y^v
e:Z  
allowable 可获宽免；免税的 Vs0 SXj  
allowable business loss 可扣除的营业亏损 V
U!w!GN]Y  
allowable expenses 可扣税的支出 
(d2@Mz  
allowance 免税额；津贴；备抵；准备金 u>T76,8|\  
allowance for debts 债项的免税额 SjcL#S($&Y  
allowance for depreciation by wear and tear 耗损折旧免税额 QBE@(2G}C  
allowance for funeral expenses 殡殓费的免税额 6DSH`-;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 eQ
X`,9:5  
allowance for repairs and outgoings 修葺及支出方面的免税额 K3$` Kv>I  
allowance to debtor 给债务人的津贴 _94s(~g:  
alteration of capital 资本更改 {M~lbU  
alternate trustee 候补受托人 Sg*0[a3z  
amalgamation 合并 q{4|Kpx@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t)1phg4H)  
ambit of charges 征税范围；收费范围 ~0tdfK0c  
amended valuation 经修订的估值 F#q&(  
American Commodities Exchange 美国商品交易所 f5dR 5G  
American Express Bank Limited 美国运通银行 u"VS* hSH  
American Stock Exchange 美国证券交易所 uOk%AL>  
amortization 摊销 FbSa~uN  
amount due from banks 存放银行同业的款项 /-*hjX$n  
amount due from banks abroad 存放海外银行同业的款项 !)H*r|*[  
amount due from holding companies 控股公司欠款 @] .VQ<X|0  
amount due from local banks 存放本港银行同业的款项 7t(Y;4<2  
amount due to banks 银行同业的存款 I ,FqN}  
amount due to banks abroad 海外银行同业的存款 j64 4V|z  
amount due to holding companies 控股公司存款 qJs[i>P[W  
amount due to local banks 本港银行同业的存款 9k2,3It  
amount due to outport banks 外埠银行同业的存款 pz}mF D&[  
amount for note issue 发行纸币的款额 ,a(O`##Bn  
amount of bond 担保契据的款额 s^C;>  
amount of consideration 代价款额 mA{#]Yvf1  
amount of contribution 供款数额 A]y*so!)>  
amount of indebtedness 负债款额 WVL#s?=g  
amount of principal of the loan 贷款本金额 }ymvC  
amount of rates chargeable 应征差饷数额 |+EKF.K  
amount of share capital 股本额 fNhT;Bux  
amount of sums assured 承保款额 *%- ?54B  
amount of variation 变动幅度 ua& @GXvZ  
amount of vote 拨款数额 %O) Z  
amount payable 应付款额 IKm&xzV-  
amount receivable 应收款额 :I
/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X=_Z(;<&  
analysis 分析 :0Te4UE;P7  
ancillary risk 附属风险 i!~>\r\6\  
annual account 周年帐目；周年帐目报表；年度决算；年结 GgdlVi 2  
annual accounting date 年结日期 dK # h<q1  
annual allowance 每年免税额；年积金；年度津贴；年津 OlcP(  
annual balance 年度余额 p{H0dj^|  
annual disposable income 每年可动用收入 g,?\~8-c  
annual estimates 周年预算 I6w/0,azC  
annual fee 年费 ,olwwv_8G  
annual general meeting 周年大会 %h*5xB]Tt  
annual growth rate 年增率；每年增长率 jU$Y>S>l  
annual long-term supplement 长期个案每年补助金 k:0P+d  
annual pensionable emolument 可供计算退休金的年薪 PNmF}"  
annual report 年报 6&],WGz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3X'W
R]  
annual return 周年报表；周年申报表；每年报税表格 o>u!CL<  
Annual Return Rules 《周年报表规则》 .~<]HAwq  
annual review of consumer prices 每年消费物价回顾 aJ-}  
annual roll-forward basis 逐年延展方式 UX}*X`{  
annual salary 年薪 T +\B'"  
annual statement 年度报表；年度决算表 a!u3HS-i  
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 A+2oh3  
annuitant 年金受益人 (5(fd.m+_  
annuity 年金 Y\8+}g;KR  
annuity contract 年金合约 + U5U.f%  
annuity on human life 人寿年金 +!$dO'0nt,  
antecedent debt 先前的债项 33M}>$ZH  
ante-dated cheque 倒填日期支票 wb+<a  
anticipated expenditure 预期开支 C9Wojo.  
anticipated net profit 预期纯利 %MNk4UsV  
anticipated revenue 预期收入 ]PVto\B=  
anti-inflation measure 反通货膨胀措施 sX~45u \  
anti-inflationary stance 反通货膨胀立场 9Z9l:}bO  
apparent deficit 表面赤字 Ld~4nc$H8  
apparent financial solvency 表面偿债能力 *.dKR  
apparent partner 表面合伙人 C38XQLC  
application for personal assessment 个人入息课税申请书 lVT&+r~r  
application of fund 资金应用 ?d,M.o{0]  
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 ylim/`u}6  
appointed actuary 委任精算师 P'FKk<  
appointed auditor 委任核数师；委任审计师 }z{wQ\  
appointed trustee 委任的受托人 &G=0  
appointer 委任人 GWh|FEqUbf  
apportioned pro rata 按比例分摊 KDaN-r^{%
 
apportionment 分配；分摊 8q*";>*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H oS|f0  
apportionment formula 分摊方程式 K Dz]w Nf  
apportionment of estate duty 遗产税的分摊 s?+fPOF  
appraisal 估价；评估 JP_kQ  
appreciable growth 可观增长 6'vi68  
appreciable impact 显着影响 x!`KhTu`_A  
appreciable increase 可观增长 yjR)Z9t  
appreciation 增值；升值 HYFN?~G  
appreciation against other currencies 相对其他货币升值 #rq?
f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _M&{^d  
appreciation tax 增值税 U_}hfLILi  
appropriation 拨款；拨用；拨付 "_oLe;?$c  
appropriation account 拨款帐目 /[L)tj7B  
Appropriation Bill 拨款法案 @dl<-  
appropriation-in-aid system 补助拨款办法 e9}8RHy1$  
approved assets 核准资产 ?GfxBZ
WJ  
approved basket stock 认可一篮子证券 fT x4vlI4  
approved budget 核准预算 \
@:j  
approved charitable donation 认可慈善捐款 i)8gCDc  
approved charitable institution 认可慈善机构 0ZT 0
 
approved currency 核准货币；认可货币 5d(qtFH1  
approved estimates 核准预算 ?0m?7{  
approved estimates of expenditure 核准开支预算 ac3_L$X[  
approved overseas insurer 核准海外保险人 fYs?D+U;PF  
approved overseas trust company 核准海外信托公司 "bi !=  
approved pooled investment fund 核准汇集投资基金 l)%mqW%  
approved provident fund scheme 认可公积金计划 GGp{b>E+ #  
approved provision 核准拨款 \E~Q1eAJT  
approved redeemable share 核准可赎回股份 uh1S 7!^  
approved regional stock 认可地区性证券 2\,e
 
approved retirement scheme 认可退休金计划 rF'
<r~Lw  
approved subordinated loan 核准附属贷款 -2z,cj&E{  
arbitrage 套戥；套汇；套利 M!-q}5';  
arbitrageur 套戥者；套汇者 .2/,XwIr  
arbitrary amount 临时款项 ;i}i5yv2  
arrangement 措施；安排；协定 VZIKjrKs  
arrears 欠款 4^`PiRGt  
arrears of pay 欠付薪酬 J/= +r0c  
arrears of revenue 逾期未收税款；逾期未收的帐项 s?5 d  
articles of association 组织章程；组织细则；组织章程细则 S>(z\`1qm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5W|u5AIw  
ascertainment of profit 确定利润 vD_u[j]  
"Asia Clear" “亚洲结算系统”