[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 ~l@ h  
allotment notice 股份配售通知；配股通知 J>XMaI})U  
allotment of shares 股份分配 }[>X}"_e  
allowable 可获宽免；免税的 {5, ]7=]  
allowable business loss 可扣除的营业亏损 ,s9gGCA  
allowable expenses 可扣税的支出 5m]N%{<jAB  
allowance 免税额；津贴；备抵；准备金 C6T
?D5  
allowance for debts 债项的免税额 ZcLW8L  
allowance for depreciation by wear and tear 耗损折旧免税额 (6Tvu
5*4U  
allowance for funeral expenses 殡殓费的免税额 _sGmkJi]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 / !@@  
allowance for repairs and outgoings 修葺及支出方面的免税额 [,)G\  
allowance to debtor 给债务人的津贴 C@3`n;yZ=  
alteration of capital 资本更改 #oX8EMqs<  
alternate trustee 候补受托人 `,lry7]  
amalgamation 合并 r$ 8^K\oF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /)<x<7FKW  
ambit of charges 征税范围；收费范围  4,]z  
amended valuation 经修订的估值 t3// U #  
American Commodities Exchange 美国商品交易所 P`xQL  
American Express Bank Limited 美国运通银行 }@XokRk  
American Stock Exchange 美国证券交易所 Lq6R_udp  
amortization 摊销 1R+/T  
amount due from banks 存放银行同业的款项 Ump$N#  
amount due from banks abroad 存放海外银行同业的款项 ODO'!T-  
amount due from holding companies 控股公司欠款 ^.HvuG},O  
amount due from local banks 存放本港银行同业的款项 6B=: P3Y  
amount due to banks 银行同业的存款 nR(v~_y[V  
amount due to banks abroad 海外银行同业的存款 s1GR!*z>  
amount due to holding companies 控股公司存款 L]kd.JJvy  
amount due to local banks 本港银行同业的存款 \Qvo L  
amount due to outport banks 外埠银行同业的存款 e>] gCa  
amount for note issue 发行纸币的款额 o#~Lb9`@U  
amount of bond 担保契据的款额 }83a^E9L  
amount of consideration 代价款额 f
)x(sk  
amount of contribution 供款数额 rijavZS6  
amount of indebtedness 负债款额 Z)^1~
!w0  
amount of principal of the loan 贷款本金额 + ;LO|!  
amount of rates chargeable 应征差饷数额 BH"Op
hE  
amount of share capital 股本额 $&~moAl  
amount of sums assured 承保款额 ~9[O'  
amount of variation 变动幅度 m0Geq.  
amount of vote 拨款数额 je`Ysben  
amount payable 应付款额 U5RLM_a@M  
amount receivable 应收款额 xk*&zAt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?l9j]  
analysis 分析 h0O t>e"  
ancillary risk 附属风险 MfA@)v  
annual account 周年帐目；周年帐目报表；年度决算；年结 H-&T)  
annual accounting date 年结日期 -k8<LR3  
annual allowance 每年免税额；年积金；年度津贴；年津 {)jTq??  
annual balance 年度余额 QJ,[K_  
annual disposable income 每年可动用收入 C==yl"w  
annual estimates 周年预算 \}Al85  
annual fee 年费 L s`[7w  
annual general meeting 周年大会 [o"<DP6w  
annual growth rate 年增率；每年增长率 ('k9XcTPP  
annual long-term supplement 长期个案每年补助金 3%[;nhbA7  
annual pensionable emolument 可供计算退休金的年薪 SNJSRqWL/  
annual report 年报 cE;n>ta"F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?Qxf~,F  
annual return 周年报表；周年申报表；每年报税表格 T!7B0_  
Annual Return Rules 《周年报表规则》 C<Z{G%Qm  
annual review of consumer prices 每年消费物价回顾 y '[VZ$^i  
annual roll-forward basis 逐年延展方式 YO'a
X  
annual salary 年薪 TtQ'I}7q  
annual statement 年度报表；年度决算表 @xXVJWEU:  
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 /rIyW?& f  
annuitant 年金受益人 0,/I2!dF?  
annuity 年金 ZfMs6`Wv 1  
annuity contract 年金合约 vc0LV'lmg  
annuity on human life 人寿年金 4iI4+  
antecedent debt 先前的债项 l +a1`O  
ante-dated cheque 倒填日期支票 ?o6X_UxW!  
anticipated expenditure 预期开支 @V&c=8)8  
anticipated net profit 预期纯利 V,h}l"  
anticipated revenue 预期收入 M ui\E  
anti-inflation measure 反通货膨胀措施 02_+{vk!  
anti-inflationary stance 反通货膨胀立场 Qhq' %LR  
apparent deficit 表面赤字 IIG9&F$G  
apparent financial solvency 表面偿债能力 n_ 4 r'w  
apparent partner 表面合伙人 BW:HKH.k  
application for personal assessment 个人入息课税申请书 j
sFfrS"*  
application of fund 资金应用 /go|r '  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Yb=77(QV  
appointed actuary 委任精算师 U`aB&[=$  
appointed auditor 委任核数师；委任审计师 eIJ>bM  
appointed trustee 委任的受托人 3K=%I+G(4  
appointer 委任人 ]rG/?1'^i  
apportioned pro rata 按比例分摊 fX.1=BjXi  
apportionment 分配；分摊 ?I[*{}@n"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l*?_@  
apportionment formula 分摊方程式 5a-x$Qb9  
apportionment of estate duty 遗产税的分摊 !:PiQ19 'u  
appraisal 估价；评估 i!x>)E  
appreciable growth 可观增长 gYCr,-_i  
appreciable impact 显着影响 VsJiE0'%  
appreciable increase 可观增长 Gp{,v  
appreciation 增值；升值 (3"N~\9m  
appreciation against other currencies 相对其他货币升值 QC?~$>h!?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $g^D1zkuDT  
appreciation tax 增值税 Pa6pq;4St  
appropriation 拨款；拨用；拨付 /5<=m:  
appropriation account 拨款帐目 2Rt6)hgY  
Appropriation Bill 拨款法案 En:>c  
appropriation-in-aid system 补助拨款办法 g)5mr:\  
approved assets 核准资产 ftG3!}  
approved basket stock 认可一篮子证券 q)mG6Su d  
approved budget 核准预算 O%3Hp.|!  
approved charitable donation 认可慈善捐款 =W &Mt  
approved charitable institution 认可慈善机构 ae2Q^yLA  
approved currency 核准货币；认可货币
pI:,Lt1B  
approved estimates 核准预算 ME$J42  
approved estimates of expenditure 核准开支预算 8IA1@0n&  
approved overseas insurer 核准海外保险人 lLp,sNAj  
approved overseas trust company 核准海外信托公司 XZ . T%g  
approved pooled investment fund 核准汇集投资基金 {#:31)P  
approved provident fund scheme 认可公积金计划 'Oj 1@0*0  
approved provision 核准拨款 2E?!Q I\O  
approved redeemable share 核准可赎回股份 PcBD;[cn  
approved regional stock 认可地区性证券 *f3StX  
approved retirement scheme 认可退休金计划 .L+XV y  
approved subordinated loan 核准附属贷款 (Vr%4Z8  
arbitrage 套戥；套汇；套利 R{fJ"Q5'  
arbitrageur 套戥者；套汇者 S3:
AitGJ  
arbitrary amount 临时款项 ,sIC=V +  
arrangement 措施；安排；协定 .[}G{%M~[  
arrears 欠款 \nt~K}a  
arrears of pay 欠付薪酬 P`ou:M{8  
arrears of revenue 逾期未收税款；逾期未收的帐项 1$8@CT^m  
articles of association 组织章程；组织细则；组织章程细则 <:V~_j6P0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T8|5%Y  
ascertainment of profit 确定利润 4Wp5[(bg  
"Asia Clear" “亚洲结算系统”