[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 N;.cZp2  
allotment notice 股份配售通知；配股通知 R\oas"  
allotment of shares 股份分配 ZV=)`E`I|  
allowable 可获宽免；免税的 OFtAT@=O  
allowable business loss 可扣除的营业亏损 #CM^f^*  
allowable expenses 可扣税的支出 6-'Y*  
allowance 免税额；津贴；备抵；准备金 o #IQz_  
allowance for debts 债项的免税额 wJ|wAS  
allowance for depreciation by wear and tear 耗损折旧免税额 0 k];%HV|  
allowance for funeral expenses 殡殓费的免税额 I2b\[d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  abvA*|  
allowance for repairs and outgoings 修葺及支出方面的免税额 tVf1]3(_>  
allowance to debtor 给债务人的津贴 'yWv @)  
alteration of capital 资本更改 tvC7LLNP<  
alternate trustee 候补受托人 4eOQP  
amalgamation 合并 cE*Gd^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /y\KLa  
ambit of charges 征税范围；收费范围 `_+j+  
amended valuation 经修订的估值 aXSTA,%  
American Commodities Exchange 美国商品交易所 p:,(r{*?  
American Express Bank Limited 美国运通银行 f"0{e9 O]2  
American Stock Exchange 美国证券交易所 fYU-pdWP T  
amortization 摊销 oXR%A7  
amount due from banks 存放银行同业的款项 D:uBr|('  
amount due from banks abroad 存放海外银行同业的款项 $X%w9le  
amount due from holding companies 控股公司欠款 D\:~G}M  
amount due from local banks 存放本港银行同业的款项 TT(dCHft  
amount due to banks 银行同业的存款 Y^?J3[@  
amount due to banks abroad 海外银行同业的存款 tcg sXB/t  
amount due to holding companies 控股公司存款 pGy]t  
amount due to local banks 本港银行同业的存款 O1nfz>L`  
amount due to outport banks 外埠银行同业的存款 ^[d|^fRH Q  
amount for note issue 发行纸币的款额 <*Kj7o{Qn  
amount of bond 担保契据的款额   0%  
amount of consideration 代价款额 ((U-JeFW   
amount of contribution 供款数额 l6X\.oI  
amount of indebtedness 负债款额 ~D4%7U"dv  
amount of principal of the loan 贷款本金额 %h ?c  
amount of rates chargeable 应征差饷数额 !/w<F{cl  
amount of share capital 股本额 T/^ /U6JB  
amount of sums assured 承保款额 Ou _bM n  
amount of variation 变动幅度 F:8cd^d~u  
amount of vote 拨款数额 0< +=Ew5Z  
amount payable 应付款额 PZQb.QAn  
amount receivable 应收款额 6 ]@H.8+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f1'NWec  
analysis 分析 X9f!F2x  
ancillary risk 附属风险 aF:_1.LC  
annual account 周年帐目；周年帐目报表；年度决算；年结 NhxTSyT"t  
annual accounting date 年结日期 ]F@XGJN  
annual allowance 每年免税额；年积金；年度津贴；年津 a&Ti44a[  
annual balance 年度余额 +fd^$Qd%K  
annual disposable income 每年可动用收入 gE/O29Y  
annual estimates 周年预算 -vXX u;frt  
annual fee 年费 ,H3~mq]  
annual general meeting 周年大会 <Gy)|qpK[  
annual growth rate 年增率；每年增长率 @l0#C5(:  
annual long-term supplement 长期个案每年补助金 uvK1gJrA)  
annual pensionable emolument 可供计算退休金的年薪 ^/wvHu[#  
annual report 年报 zR'lQ<u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bBkF,`/f$  
annual return 周年报表；周年申报表；每年报税表格 Q0f7gY1-%  
Annual Return Rules 《周年报表规则》 ta*B#2D>  
annual review of consumer prices 每年消费物价回顾 Qa nE]  
annual roll-forward basis 逐年延展方式 ?qviJDD|f  
annual salary 年薪 @)>9l&  
annual statement 年度报表；年度决算表 lPh>8:qFM  
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 i6)$pARp  
annuitant 年金受益人 R=IZFwr  
annuity 年金 *dn~-W.  
annuity contract 年金合约 (u81
p  
annuity on human life 人寿年金 We#u-#k_O  
antecedent debt 先前的债项 .17WF\1HC.  
ante-dated cheque 倒填日期支票 :7t~p &J
 
anticipated expenditure 预期开支 @N`) Z3P+  
anticipated net profit 预期纯利  _2VL%  
anticipated revenue 预期收入 s[|sfqB1`  
anti-inflation measure 反通货膨胀措施 **V^8'W<  
anti-inflationary stance 反通货膨胀立场 F:.rb Ei  
apparent deficit 表面赤字 cn$E?&-
 
apparent financial solvency 表面偿债能力 i0ax`37  
apparent partner 表面合伙人 )+c4n]  
application for personal assessment 个人入息课税申请书 W8Z&J18AU  
application of fund 资金应用 <wge_3W#  
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 }g:y!pk  
appointed actuary 委任精算师 H/>86GG  
appointed auditor 委任核数师；委任审计师 4tTK5`7N  
appointed trustee 委任的受托人 ZPWY0&9  
appointer 委任人 ve2GRTO^aC  
apportioned pro rata 按比例分摊 >&m
lwxqv  
apportionment 分配；分摊 TY[1jW~{r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 , ;L  
apportionment formula 分摊方程式 (MiEXU~ v  
apportionment of estate duty 遗产税的分摊 kAbRXID  
appraisal 估价；评估 CUgXpU*  
appreciable growth 可观增长 "q(#,,_  
appreciable impact 显着影响 JPQ[JD^]  
appreciable increase 可观增长 OPR+K ?  
appreciation 增值；升值 >OVi{NyT  
appreciation against other currencies 相对其他货币升值 zhbp"yju7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r3oAP[+n  
appreciation tax 增值税 |;o#-YosP  
appropriation 拨款；拨用；拨付 6LRI~*F=3  
appropriation account 拨款帐目 5n,?>>p$  
Appropriation Bill 拨款法案 .L[WvAo  
appropriation-in-aid system 补助拨款办法 "ZDc$v:Qa  
approved assets 核准资产 %j%}iM/(<  
approved basket stock 认可一篮子证券 [pOQp fo\  
approved budget 核准预算 jW5n^Y)  
approved charitable donation 认可慈善捐款 ?y82S*sb#  
approved charitable institution 认可慈善机构 ps1ndGp~#  
approved currency 核准货币；认可货币 Be+CV">2  
approved estimates 核准预算 w?6"`Mo  
approved estimates of expenditure 核准开支预算 N!>Gg|@~  
approved overseas insurer 核准海外保险人 nj99!"_  
approved overseas trust company 核准海外信托公司 GUJ[2/V~A  
approved pooled investment fund 核准汇集投资基金 2Q`@lTUv  
approved provident fund scheme 认可公积金计划 QLYb>8?"C  
approved provision 核准拨款 > ;}np F>  
approved redeemable share 核准可赎回股份 #/zPAcV:  
approved regional stock 认可地区性证券 8munw  
approved retirement scheme 认可退休金计划 OI"vC1.5  
approved subordinated loan 核准附属贷款 _IJPZ'Hr  
arbitrage 套戥；套汇；套利 w4U]lg<}E  
arbitrageur 套戥者；套汇者 (.a:jL$
 
arbitrary amount 临时款项 Kl<qp7o0  
arrangement 措施；安排；协定 !>T.*8  
arrears 欠款 r+f R^hv  
arrears of pay 欠付薪酬 rMIr&T  
arrears of revenue 逾期未收税款；逾期未收的帐项 }I;A\K]  
articles of association 组织章程；组织细则；组织章程细则 `An`"$z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ab8uY.j  
ascertainment of profit 确定利润 !={Z]J  
"Asia Clear" “亚洲结算系统”