[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 \)FeuLGL9  
allotment notice 股份配售通知；配股通知 , - QR  
allotment of shares 股份分配 :8](&B68gE  
allowable 可获宽免；免税的 ?$UH9T9)  
allowable business loss 可扣除的营业亏损 =s
`XZkh  
allowable expenses 可扣税的支出 lt }r}HM+  
allowance 免税额；津贴；备抵；准备金 <9=zP/Q  
allowance for debts 债项的免税额 z`c%?_EK  
allowance for depreciation by wear and tear 耗损折旧免税额 
d,zp`S  
allowance for funeral expenses 殡殓费的免税额 -b
].SG5S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s.f`.o  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,.~ W  
allowance to debtor 给债务人的津贴 gmXy>{T  
alteration of capital 资本更改 eL<m.06cfY  
alternate trustee 候补受托人 kTr6{9L  
amalgamation 合并 @~JB\j9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1,m\Q_  
ambit of charges 征税范围；收费范围
x*NqA(r  
amended valuation 经修订的估值 >`<Ued  
American Commodities Exchange 美国商品交易所 xeJ9H~^  
American Express Bank Limited 美国运通银行 H|grb
Tv,  
American Stock Exchange 美国证券交易所 co \[{}}  
amortization 摊销 l R:
Ok8e  
amount due from banks 存放银行同业的款项
qlz( W  
amount due from banks abroad 存放海外银行同业的款项 T+`xr0  
amount due from holding companies 控股公司欠款 l\q*%'Pe  
amount due from local banks 存放本港银行同业的款项 WAtg  
amount due to banks 银行同业的存款 q>Q:X3  
amount due to banks abroad 海外银行同业的存款 @WhZx*1  
amount due to holding companies 控股公司存款 *54>iO- c  
amount due to local banks 本港银行同业的存款 F% F c+?  
amount due to outport banks 外埠银行同业的存款 3$GY,B  
amount for note issue 发行纸币的款额 *LY~l  
amount of bond 担保契据的款额 LEYWH%y  
amount of consideration 代价款额 &p/S>qKu#  
amount of contribution 供款数额 3r,1^h  
amount of indebtedness 负债款额 \4[c}l  
amount of principal of the loan 贷款本金额 +AE&GU  
amount of rates chargeable 应征差饷数额 .
.vSL  
amount of share capital 股本额 jA20c(O  
amount of sums assured 承保款额 -9=M9}eDF  
amount of variation 变动幅度 Q%M'[L?[  
amount of vote 拨款数额 P5'iYahCq_  
amount payable 应付款额 #G'S ve?  
amount receivable 应收款额 8QkWgd7y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8[6ny=S`  
analysis 分析 <'PR;g^#  
ancillary risk 附属风险 Tns?mQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 g*:ae;GP  
annual accounting date 年结日期 3MNhH  
annual allowance 每年免税额；年积金；年度津贴；年津 [VY8?y  
annual balance 年度余额 u=p ;A1oy  
annual disposable income 每年可动用收入 @4 zi] v  
annual estimates 周年预算 &"U9X"8b  
annual fee 年费 :BewH?Ku  
annual general meeting 周年大会 r1[E{Tpz  
annual growth rate 年增率；每年增长率 ga4/,   
annual long-term supplement 长期个案每年补助金 *u|lmALs  
annual pensionable emolument 可供计算退休金的年薪 Cfv L)f  
annual report 年报 !Iw{Y'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W0
+gfg  
annual return 周年报表；周年申报表；每年报税表格 ({;P#qCX  
Annual Return Rules 《周年报表规则》 {:};(oz)f  
annual review of consumer prices 每年消费物价回顾  ltCwns  
annual roll-forward basis 逐年延展方式 21[K[ %  
annual salary 年薪 Tf&f`/

 
annual statement 年度报表；年度决算表 1g~Dm}m  
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 (cOND/S  
annuitant 年金受益人 blKDQ~T2  
annuity 年金 sDaT[).Hm  
annuity contract 年金合约 u)q2YLK8  
annuity on human life 人寿年金 9[epr+f  
antecedent debt 先前的债项 R9b/?*%=9  
ante-dated cheque 倒填日期支票 _aXP ;kFMi  
anticipated expenditure 预期开支 Ze$^UR  
anticipated net profit 预期纯利 SY!`a:It  
anticipated revenue 预期收入 OPvj{Dv$0  
anti-inflation measure 反通货膨胀措施 &A ;3; R  
anti-inflationary stance 反通货膨胀立场 <GL}1W"Ay  
apparent deficit 表面赤字 LG/=+[\{E  
apparent financial solvency 表面偿债能力 ]Ks]B2Osz  
apparent partner 表面合伙人 lfU"SSQ  
application for personal assessment 个人入息课税申请书 Q %,o8E2~  
application of fund 资金应用 ImUQ*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 A&NC0K}G!  
appointed actuary 委任精算师 %5Q
7#xU  
appointed auditor 委任核数师；委任审计师 ,_"7|z wb  
appointed trustee 委任的受托人 u%+6Mp[E  
appointer 委任人 (uuEjM$3%  
apportioned pro rata 按比例分摊 EuKrYY] g  
apportionment 分配；分摊 
#hy5c,}>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &X#x9|=&O  
apportionment formula 分摊方程式 ;ZxK3/(7  
apportionment of estate duty 遗产税的分摊 (c
|$+B^*  
appraisal 估价；评估 \j2: 6]Hm  
appreciable growth 可观增长 2- Npw%;  
appreciable impact 显着影响 mr{k>Un\  
appreciable increase 可观增长 ++J Bbuzj!  
appreciation 增值；升值 !L0E03')k  
appreciation against other currencies 相对其他货币升值 C&gOA8nf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9}%~w(P  
appreciation tax 增值税 yBYuDfeZ  
appropriation 拨款；拨用；拨付 _g^K$ +F'}  
appropriation account 拨款帐目 _H^^2#wc/  
Appropriation Bill 拨款法案 #K<=xP  
appropriation-in-aid system 补助拨款办法 8 7|8eU2:k  
approved assets 核准资产 *#prSS  
approved basket stock 认可一篮子证券 <eud#v  
approved budget 核准预算 gqO%^b)6  
approved charitable donation 认可慈善捐款  ?;ALF  
approved charitable institution 认可慈善机构 eLDL  "L  
approved currency 核准货币；认可货币 :w {M6mM>  
approved estimates 核准预算 {L-{ Y<fke  
approved estimates of expenditure 核准开支预算 3&a*]
  
approved overseas insurer 核准海外保险人 ,%)WT>  
approved overseas trust company 核准海外信托公司 *'s2 K  
approved pooled investment fund 核准汇集投资基金 M@!]
U:5~V  
approved provident fund scheme 认可公积金计划 D*d 3w  
approved provision 核准拨款 ,z0~mN  
approved redeemable share 核准可赎回股份 7)8rc(58  
approved regional stock 认可地区性证券 JhMrm%  
approved retirement scheme 认可退休金计划 ;i-D~Np|  
approved subordinated loan 核准附属贷款 0btmao-  
arbitrage 套戥；套汇；套利 q^jq
LT&w  
arbitrageur 套戥者；套汇者 $ sA~p_]  
arbitrary amount 临时款项 J#Ne:Aj_  
arrangement 措施；安排；协定 IxEQh)J X  
arrears 欠款 :uT fhr  
arrears of pay 欠付薪酬 W{$+mow7S  
arrears of revenue 逾期未收税款；逾期未收的帐项 FM;;x(sg  
articles of association 组织章程；组织细则；组织章程细则 \0*yxSg,^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /_zF?5h  
ascertainment of profit 确定利润 [kp7LA"`  
"Asia Clear" “亚洲结算系统”