[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 SR,id B&i  
allotment notice 股份配售通知；配股通知 //SH=>w2
 
allotment of shares 股份分配 aoLYw 9  
allowable 可获宽免；免税的 $ekB+ t:cj  
allowable business loss 可扣除的营业亏损 tBtG- X2  
allowable expenses 可扣税的支出 uR|?5DK  
allowance 免税额；津贴；备抵；准备金 "pb$[*_@$  
allowance for debts 债项的免税额 ]et4B+=i  
allowance for depreciation by wear and tear 耗损折旧免税额 "bO\Wt#Mf  
allowance for funeral expenses 殡殓费的免税额 8Ol#-2>k$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #=tWjInm  
allowance for repairs and outgoings 修葺及支出方面的免税额 x%acWeV5  
allowance to debtor 给债务人的津贴 D1&%N{  
alteration of capital 资本更改 iKy_DV;J  
alternate trustee 候补受托人 kC=e>v  
amalgamation 合并 8PWx>}X Pt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ZRDY`eK  
ambit of charges 征税范围；收费范围 EhEUkZE3)  
amended valuation 经修订的估值 8PQn=k9  
American Commodities Exchange 美国商品交易所 ]9xuLJ)  
American Express Bank Limited 美国运通银行 #Y*?
kTF  
American Stock Exchange 美国证券交易所 W/(D"[:l%  
amortization 摊销 |5uvmK  
amount due from banks 存放银行同业的款项 5r=xhOe`  
amount due from banks abroad 存放海外银行同业的款项 }b9"&io  
amount due from holding companies 控股公司欠款 XcoV27  
amount due from local banks 存放本港银行同业的款项 OnNWci|7  
amount due to banks 银行同业的存款 -WDU~VSU  
amount due to banks abroad 海外银行同业的存款 &RRHmJI:  
amount due to holding companies 控股公司存款 <h(KIY9T  
amount due to local banks 本港银行同业的存款 p0 @,-  
amount due to outport banks 外埠银行同业的存款 QXXB>gOY5  
amount for note issue 发行纸币的款额 %LeQpbyOR  
amount of bond 担保契据的款额 Ls8@@b,t2  
amount of consideration 代价款额 }?"}R<F|M,  
amount of contribution 供款数额 RlRkw+%m  
amount of indebtedness 负债款额 up[9L|  
amount of principal of the loan 贷款本金额 p.{M sn  
amount of rates chargeable 应征差饷数额 ^[K3]*!@  
amount of share capital 股本额 6S#Y$2 P  
amount of sums assured 承保款额 !PQ%h/ix  
amount of variation 变动幅度 kA`Z#yu  
amount of vote 拨款数额 i$~2pr  
amount payable 应付款额 ^Eu]i  
amount receivable 应收款额 9"KO!w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?hpT"N,hF9  
analysis 分析 )tH.P: 1~,  
ancillary risk 附属风险 -__RFxG  
annual account 周年帐目；周年帐目报表；年度决算；年结 k[TVu5R  
annual accounting date 年结日期 hu?Q,[+o  
annual allowance 每年免税额；年积金；年度津贴；年津 ) >_ xHc?  
annual balance 年度余额 (G:A^z  
annual disposable income 每年可动用收入 W[pOLc
-  
annual estimates 周年预算 5a$Q}!6E.Y  
annual fee 年费 Du
ESLMhz  
annual general meeting 周年大会 ws"{Y+L  
annual growth rate 年增率；每年增长率 G,tJ\xMw8  
annual long-term supplement 长期个案每年补助金 ~%SmH[i  
annual pensionable emolument 可供计算退休金的年薪 iD*%' #u  
annual report 年报 )e#KL$B)v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F.zx]][JV  
annual return 周年报表；周年申报表；每年报税表格 ^?pf.E!F`  
Annual Return Rules 《周年报表规则》 !Tc jJ2T  
annual review of consumer prices 每年消费物价回顾 4o+SSS  
annual roll-forward basis 逐年延展方式 D{- h2=V  
annual salary 年薪 G`n|fuv  
annual statement 年度报表；年度决算表 |u r/6{Oj1  
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 9q +I  
annuitant 年金受益人 _n6ge*,E  
annuity 年金 glMYEGz6p  
annuity contract 年金合约 ^!Y]l  
annuity on human life 人寿年金 `pMI@"m  
antecedent debt 先前的债项 {1 VHz])I  
ante-dated cheque 倒填日期支票 Ban@$uf  
anticipated expenditure 预期开支 b3/@$
x<  
anticipated net profit 预期纯利 
j@N z  
anticipated revenue 预期收入 ?]*WVjskE  
anti-inflation measure 反通货膨胀措施 8Zj=:;  
anti-inflationary stance 反通货膨胀立场 Hrjry$t/J  
apparent deficit 表面赤字 %b
u$t,  
apparent financial solvency 表面偿债能力 Xk9mJ]31LC  
apparent partner 表面合伙人 vY 0EffZ  
application for personal assessment 个人入息课税申请书 r]h>Bb  
application of fund 资金应用 1NHiW v  
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 u|;?FQ$M  
appointed actuary 委任精算师 <x Q
vS^|[  
appointed auditor 委任核数师；委任审计师 d=`a-R0  
appointed trustee 委任的受托人 TLcev*  
appointer 委任人 5j8aMnvs  
apportioned pro rata 按比例分摊  Dno]N  
apportionment 分配；分摊 +8<|P&fH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X8}m %  
apportionment formula 分摊方程式 (/mR p  
apportionment of estate duty 遗产税的分摊 M~rN17S  
appraisal 估价；评估 ae%Bl[  
appreciable growth 可观增长 *5|;eN  
appreciable impact 显着影响 fwF&V^Dy  
appreciable increase 可观增长 [
Rj_p&'  
appreciation 增值；升值 Z\YCjs%  
appreciation against other currencies 相对其他货币升值 0oNNEC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '99rXw  
appreciation tax 增值税 WGmXq.  
appropriation 拨款；拨用；拨付 (:(Imk;9  
appropriation account 拨款帐目 (Q]W w_r~  
Appropriation Bill 拨款法案 O{vVW9Q  
appropriation-in-aid system 补助拨款办法 {[ |je]3v  
approved assets 核准资产 ;[qA?<GJ  
approved basket stock 认可一篮子证券 3_DwqZ 'O  
approved budget 核准预算 5dvP~sw  
approved charitable donation 认可慈善捐款 D(;jv="/  
approved charitable institution 认可慈善机构 V=i/cI\  
approved currency 核准货币；认可货币 lU\v8!Ji  
approved estimates 核准预算  YW14X  
approved estimates of expenditure 核准开支预算 q1a*6*YB  
approved overseas insurer 核准海外保险人 D'8xP %P  
approved overseas trust company 核准海外信托公司 yG' 5:  
approved pooled investment fund 核准汇集投资基金 ;L*Ku'6Mt  
approved provident fund scheme 认可公积金计划 q`Rc \aWB%  
approved provision 核准拨款 N*1{yl76x  
approved redeemable share 核准可赎回股份 s![Di  
approved regional stock 认可地区性证券 }'KHF0   
approved retirement scheme 认可退休金计划 kTW[)  
approved subordinated loan 核准附属贷款 Y5ZBP?P  
arbitrage 套戥；套汇；套利 4)Bk :K  
arbitrageur 套戥者；套汇者 C8Oh]JF4d  
arbitrary amount 临时款项 h5o6G1ur  
arrangement 措施；安排；协定 M?S&@\}c  
arrears 欠款 XLgp.w;  
arrears of pay 欠付薪酬 1!S*z^LGl  
arrears of revenue 逾期未收税款；逾期未收的帐项 h@2YQgw`  
articles of association 组织章程；组织细则；组织章程细则 qo*
%S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )KdEl9o  
ascertainment of profit 确定利润 e"d-$$'e  
"Asia Clear" “亚洲结算系统”