[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 cj`#Tg.  
allotment notice 股份配售通知；配股通知 eK\|SQb  
allotment of shares 股份分配 9DmSs=A  
allowable 可获宽免；免税的 p?_'|#tz  
allowable business loss 可扣除的营业亏损 9&&kgKKGQ  
allowable expenses 可扣税的支出 G[y&`Qc)G  
allowance 免税额；津贴；备抵；准备金 H7y&N5.V  
allowance for debts 债项的免税额 8xc 8L1;  
allowance for depreciation by wear and tear 耗损折旧免税额 anpJAB:1  
allowance for funeral expenses 殡殓费的免税额 {V{0^T-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 VyRW'  
allowance for repairs and outgoings 修葺及支出方面的免税额 (R,NV3m?w  
allowance to debtor 给债务人的津贴 }k4`  
alteration of capital 资本更改 >t2]Ssi(  
alternate trustee 候补受托人 ?&{S~[;l  
amalgamation 合并 u=1B^V,6V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UUZ6N ZQI  
ambit of charges 征税范围；收费范围 ^ yY{o/6  
amended valuation 经修订的估值 Hf!9`R[  
American Commodities Exchange 美国商品交易所 WNCM|VUl  
American Express Bank Limited 美国运通银行 -WQ_[t9
l  
American Stock Exchange 美国证券交易所 |2WxcW]U.%  
amortization 摊销 WT;.>F  
amount due from banks 存放银行同业的款项 e?_c[`sg  
amount due from banks abroad 存放海外银行同业的款项 .LWOM8)  
amount due from holding companies 控股公司欠款 &n}8Uw0440  
amount due from local banks 存放本港银行同业的款项 ]JkpRaP$  
amount due to banks 银行同业的存款 mjWp8i  
amount due to banks abroad 海外银行同业的存款 !E4E'I=]N  
amount due to holding companies 控股公司存款 /e
;e\k_}'  
amount due to local banks 本港银行同业的存款  aOaF&6'j  
amount due to outport banks 外埠银行同业的存款 L3-<Kop  
amount for note issue 发行纸币的款额 e5]&1^+  
amount of bond 担保契据的款额 o'9OPoof:.  
amount of consideration 代价款额 FSI]k:  
amount of contribution 供款数额 K7)j  
amount of indebtedness 负债款额 #L|JkBia  
amount of principal of the loan 贷款本金额 ;9 =}_h)]  
amount of rates chargeable 应征差饷数额 tf.q~@Pi  
amount of share capital 股本额 9_g>BI;"8  
amount of sums assured 承保款额 &':UlzG  
amount of variation 变动幅度 dj8F6\  
amount of vote 拨款数额 O('i*o4!}  
amount payable 应付款额 !gD 3CA  
amount receivable 应收款额 p~v2XdR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AH"g^ gw~T  
analysis 分析 TmRrub  
ancillary risk 附属风险 ph}wnIW]  
annual account 周年帐目；周年帐目报表；年度决算；年结 9n06n$F  
annual accounting date 年结日期 X}n&`y{/  
annual allowance 每年免税额；年积金；年度津贴；年津 zsR  wF  
annual balance 年度余额 *l-Dh:  
annual disposable income 每年可动用收入 0KWy?6 X  
annual estimates 周年预算 6E)uu; 8  
annual fee 年费 S,d ngb{  
annual general meeting 周年大会 I;bg?RsF  
annual growth rate 年增率；每年增长率 R#[QoyJ  
annual long-term supplement 长期个案每年补助金 $1Q3Y'Q9  
annual pensionable emolument 可供计算退休金的年薪 eG[umv
.9b  
annual report 年报 ~@)-qV^~  
Annual Report on the Consumer Price Index 《消费物价指数年报》  tH<9  
annual return 周年报表；周年申报表；每年报税表格 u&l >cJ'
 
Annual Return Rules 《周年报表规则》 1FXzAc(c!  
annual review of consumer prices 每年消费物价回顾 sWojQ-8}  
annual roll-forward basis 逐年延展方式 IPr*pQ{;c  
annual salary 年薪 <;TP@-a  
annual statement 年度报表；年度决算表 3:02`;3  
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
%WJ\'@O\  
annuitant 年金受益人 -.+KCt G$+  
annuity 年金 cNuuz
A  
annuity contract 年金合约 q\z=z$VR  
annuity on human life 人寿年金 'Wx\"]:  
antecedent debt 先前的债项 #J<`p  
ante-dated cheque 倒填日期支票 s)`1Rf  
anticipated expenditure 预期开支 &cn%4Er  
anticipated net profit 预期纯利 .:|#9%5  
anticipated revenue 预期收入 4N%2w(,+8  
anti-inflation measure 反通货膨胀措施 + !E{L  
anti-inflationary stance 反通货膨胀立场 rH#c:BwSm  
apparent deficit 表面赤字 Fw_bY/WN {  
apparent financial solvency 表面偿债能力 V5(tf'  
apparent partner 表面合伙人 rSc,\upz  
application for personal assessment 个人入息课税申请书 %$9)1"T0Y  
application of fund 资金应用 %BKR }  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 vo}_%5v8  
appointed actuary 委任精算师 y(wqcDok|n  
appointed auditor 委任核数师；委任审计师 ba:mO$  
appointed trustee 委任的受托人 %0y3/W  
appointer 委任人 cfy/*|  
apportioned pro rata 按比例分摊 &EbD.>Ci  
apportionment 分配；分摊 21)-:rS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8g2-8pa{  
apportionment formula 分摊方程式 `Q(]AGI2  
apportionment of estate duty 遗产税的分摊 U#~nN+SIt  
appraisal 估价；评估 NdXy%Q  
appreciable growth 可观增长 |=h)efo}  
appreciable impact 显着影响 dg'CHxU  
appreciable increase 可观增长 3ZJagJ\O  
appreciation 增值；升值 _nIqy&<  
appreciation against other currencies 相对其他货币升值 0x9F*i_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .$ P2W0G  
appreciation tax 增值税 ixI5Xd<  
appropriation 拨款；拨用；拨付 LK-K_!F  
appropriation account 拨款帐目 ]%Q]C 8[C  
Appropriation Bill 拨款法案 kgbr+Yw2X  
appropriation-in-aid system 补助拨款办法 H
LyFyv\  
approved assets 核准资产 ,N@Icl  
approved basket stock 认可一篮子证券 w'zO(6 `  
approved budget 核准预算 @e?[oojrM  
approved charitable donation 认可慈善捐款 *F%ol;| Q  
approved charitable institution 认可慈善机构 LPm# 3U  
approved currency 核准货币；认可货币 #QyK?i*  
approved estimates 核准预算 61Iy{-/ZV  
approved estimates of expenditure 核准开支预算 2'UFHiK  
approved overseas insurer 核准海外保险人  @D=2Er\  
approved overseas trust company 核准海外信托公司 xjn8)C  
approved pooled investment fund 核准汇集投资基金 nm:let7GB  
approved provident fund scheme 认可公积金计划 ^?S@v1~7d  
approved provision 核准拨款 V[M$o  
approved redeemable share 核准可赎回股份 (J;zkb
 
approved regional stock 认可地区性证券 *l'$pJ X  
approved retirement scheme 认可退休金计划 |@Idf` N$  
approved subordinated loan 核准附属贷款 HTtGpTsF  
arbitrage 套戥；套汇；套利 ph&H*Mc  
arbitrageur 套戥者；套汇者 S
1^Mw;?P  
arbitrary amount 临时款项 |uBot#K|  
arrangement 措施；安排；协定 as\K(c9  
arrears 欠款 3PR7g  
arrears of pay 欠付薪酬 )hZ}$P1  
arrears of revenue 逾期未收税款；逾期未收的帐项 OTtanJ?  
articles of association 组织章程；组织细则；组织章程细则
\qd)l  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J-%PyvK$?  
ascertainment of profit 确定利润 n+F-,=0  
"Asia Clear" “亚洲结算系统”