[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 4S'[\ZJO  
allotment notice 股份配售通知；配股通知 l+t #"3  
allotment of shares 股份分配 P=c?QYF  
allowable 可获宽免；免税的 IDj_l+?c  
allowable business loss 可扣除的营业亏损 xM% pvx.'L  
allowable expenses 可扣税的支出 v}Z9+ yRC2  
allowance 免税额；津贴；备抵；准备金 T0;u+$  
allowance for debts 债项的免税额 <}&7 a s  
allowance for depreciation by wear and tear 耗损折旧免税额 Dh2#$[/@1  
allowance for funeral expenses 殡殓费的免税额 {z=j_;<]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -RGPtD@  
allowance for repairs and outgoings 修葺及支出方面的免税额 /CH(!\bQ  
allowance to debtor 给债务人的津贴 "<qEXX  
alteration of capital 资本更改 tL1P<1j_  
alternate trustee 候补受托人 5bXHz5i  
amalgamation 合并 Gv; ;!
sZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =PV/`I_h  
ambit of charges 征税范围；收费范围 4ffU;6~l'  
amended valuation 经修订的估值 Hc M~
  
American Commodities Exchange 美国商品交易所 &D]&UQf  
American Express Bank Limited 美国运通银行 Sobtz}A*  
American Stock Exchange 美国证券交易所 d`85P+Qen|  
amortization 摊销 6eM6[  
amount due from banks 存放银行同业的款项 yji>*XG  
amount due from banks abroad 存放海外银行同业的款项  '6O|H  
amount due from holding companies 控股公司欠款 Cl
dDr<k3  
amount due from local banks 存放本港银行同业的款项 u %'y_C3  
amount due to banks 银行同业的存款 7 %3<~'v[  
amount due to banks abroad 海外银行同业的存款 bQ<b[  
amount due to holding companies 控股公司存款 B=r0?%DX"1  
amount due to local banks 本港银行同业的存款 \9'!"-i  
amount due to outport banks 外埠银行同业的存款 #XcU{5Qm5  
amount for note issue 发行纸币的款额 eI0F!Yon  
amount of bond 担保契据的款额 ]dq5hkjpU  
amount of consideration 代价款额 inZi3@h)T  
amount of contribution 供款数额 #9i6+.Z
 
amount of indebtedness 负债款额 #K|0laul  
amount of principal of the loan 贷款本金额 &-=K:;x  
amount of rates chargeable 应征差饷数额 *o!l/>4g  
amount of share capital 股本额 ,7<DGI_y  
amount of sums assured 承保款额 alc]  
amount of variation 变动幅度 p!}ZdX[u  
amount of vote 拨款数额 N};t<Xev  
amount payable 应付款额 zi }(^~Fe  
amount receivable 应收款额 zFywC-my@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #MglHQO+  
analysis 分析 Xk?R mU6  
ancillary risk 附属风险 +1/b^Ac  
annual account 周年帐目；周年帐目报表；年度决算；年结 .1LPlZ  
annual accounting date 年结日期 Z["BgEJ  
annual allowance 每年免税额；年积金；年度津贴；年津 Ssf+b!e]  
annual balance 年度余额 S.W^7Ap  
annual disposable income 每年可动用收入 &L%Jy #=  
annual estimates 周年预算 e=7W7^"_  
annual fee 年费 d/]
|657u  
annual general meeting 周年大会 FN!1|'VK  
annual growth rate 年增率；每年增长率 ~,gLplpG0  
annual long-term supplement 长期个案每年补助金 rGQ5l1
</  
annual pensionable emolument 可供计算退休金的年薪 lufe
ieW  
annual report 年报 0cFn{q'u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uH\w.  
annual return 周年报表；周年申报表；每年报税表格 (N0sE"_~I5  
Annual Return Rules 《周年报表规则》 84^[/d;!  
annual review of consumer prices 每年消费物价回顾 O#:&*Mv  
annual roll-forward basis 逐年延展方式 {]`p&@  
annual salary 年薪 nv)))I\  
annual statement 年度报表；年度决算表 +I@cO&CY|  
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 B)6#Lp3  
annuitant 年金受益人 M&f#wQ  
annuity 年金 Z(;AyTXA  
annuity contract 年金合约 O,|\"b1(  
annuity on human life 人寿年金 @\jQoaLT$_  
antecedent debt 先前的债项 5ITq?%{M  
ante-dated cheque 倒填日期支票 Xu#:Fe}:  
anticipated expenditure 预期开支 W Y:s gG  
anticipated net profit 预期纯利 /c#l9&,  
anticipated revenue 预期收入 .,M;hu
Rg  
anti-inflation measure 反通货膨胀措施 `%=<R-/#7S  
anti-inflationary stance 反通货膨胀立场 .YR8v1Cp  
apparent deficit 表面赤字 'MN1A;IJ  
apparent financial solvency 表面偿债能力 7Cy<mS  
apparent partner 表面合伙人 \[ M_\&GC  
application for personal assessment 个人入息课税申请书 5un^yRMB-  
application of fund 资金应用 mxp Y&Y  
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 7$7n71o  
appointed actuary 委任精算师 41yOXy ;~l  
appointed auditor 委任核数师；委任审计师 :Q7mV%%  
appointed trustee 委任的受托人 xA #H0?a]  
appointer 委任人  :gf;}  
apportioned pro rata 按比例分摊 cDeZMsV  
apportionment 分配；分摊 !Lkm? (_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;LQ9#M ?  
apportionment formula 分摊方程式 wa ky<w,  
apportionment of estate duty 遗产税的分摊 6/1$<!WH  
appraisal 估价；评估 3=- })X;  
appreciable growth 可观增长 ARWZ; GX  
appreciable impact 显着影响 v{y{sA  
appreciable increase 可观增长 Y(r@v  
appreciation 增值；升值 WYszk ,E  
appreciation against other currencies 相对其他货币升值 bfdVED  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7
&+Ys  
appreciation tax 增值税 O('Nn]wo~9  
appropriation 拨款；拨用；拨付 HnU Et/  
appropriation account 拨款帐目 d~Mg vh'  
Appropriation Bill 拨款法案 EB,4PEe:  
appropriation-in-aid system 补助拨款办法 Q9slfQ  
approved assets 核准资产 eW50s`bKY  
approved basket stock 认可一篮子证券 E\$C/}T  
approved budget 核准预算 <3Gqv9Y&  
approved charitable donation 认可慈善捐款 f Iy]/  
approved charitable institution 认可慈善机构 ipjkZG@  
approved currency 核准货币；认可货币 F8=nhn  
approved estimates 核准预算 c1%rV`)]  
approved estimates of expenditure 核准开支预算 %Q~CB7ILK  
approved overseas insurer 核准海外保险人 rMp9jG@3   
approved overseas trust company 核准海外信托公司 Lgi[u"Du  
approved pooled investment fund 核准汇集投资基金 CS@&^SEj  
approved provident fund scheme 认可公积金计划 T)SbHp Y  
approved provision 核准拨款 !#}7{  
approved redeemable share 核准可赎回股份 zOB=aG?/  
approved regional stock 认可地区性证券 dR +1aY;  
approved retirement scheme 认可退休金计划 j*3}1L4P  
approved subordinated loan 核准附属贷款 op@iGC+  
arbitrage 套戥；套汇；套利 'jjb[{g^}}  
arbitrageur 套戥者；套汇者 DWm SC}{.  
arbitrary amount 临时款项 ; Lql_1  
arrangement 措施；安排；协定 `hrQ
w)5?r  
arrears 欠款 '~Q2!F  
arrears of pay 欠付薪酬 -JV~[-,  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~uj;qq  
articles of association 组织章程；组织细则；组织章程细则 ^Z}Ob= .G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z$[C#5+2  
ascertainment of profit 确定利润 s9j7Psd  
"Asia Clear" “亚洲结算系统”