[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 .J\U|r  
allotment notice 股份配售通知；配股通知 G@Zi3 5  
allotment of shares 股份分配 f{Y|FjPp=E  
allowable 可获宽免；免税的 tbv6-)Hs  
allowable business loss 可扣除的营业亏损 Pq7tNM E  
allowable expenses 可扣税的支出 !r!Mq~X<=  
allowance 免税额；津贴；备抵；准备金 4_I,wG@  
allowance for debts 债项的免税额 XKU=VOY  
allowance for depreciation by wear and tear 耗损折旧免税额 l1_X5DI  
allowance for funeral expenses 殡殓费的免税额 tT#Q`c
B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8UL:C?eY  
allowance for repairs and outgoings 修葺及支出方面的免税额 R QO{fC  
allowance to debtor 给债务人的津贴 $X&OGTlw^  
alteration of capital 资本更改 Q}Vho.N@=  
alternate trustee 候补受托人 7iJk0L$]x  
amalgamation 合并 $v oyXi`*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0Rk'sEX,  
ambit of charges 征税范围；收费范围 c!\y\r  
amended valuation 经修订的估值 WE~3(rs#X#  
American Commodities Exchange 美国商品交易所 +[}]a3)  
American Express Bank Limited 美国运通银行 @x J^JcE  
American Stock Exchange 美国证券交易所 x}>tX
  
amortization 摊销 8"*$e I5  
amount due from banks 存放银行同业的款项 x?<5=,  
amount due from banks abroad 存放海外银行同业的款项 S@"=,Xj M  
amount due from holding companies 控股公司欠款 ez5`B$$  
amount due from local banks 存放本港银行同业的款项 +m7x>ie)  
amount due to banks 银行同业的存款 ];2eIe   
amount due to banks abroad 海外银行同业的存款 c`}X2u]k  
amount due to holding companies 控股公司存款 YV940A-n  
amount due to local banks 本港银行同业的存款 =,]J"n8|v  
amount due to outport banks 外埠银行同业的存款 m[7:p{  
amount for note issue 发行纸币的款额 +@qk=]3a  
amount of bond 担保契据的款额 Z "=(uwM  
amount of consideration 代价款额 EhUy7b,1_  
amount of contribution 供款数额 9FLn7Y  
amount of indebtedness 负债款额 =K>Z{%i  
amount of principal of the loan 贷款本金额 }Voh5*$E`  
amount of rates chargeable 应征差饷数额 Cw|S Y  
amount of share capital 股本额 PrKlwhi#  
amount of sums assured 承保款额 CGe'
z  
amount of variation 变动幅度 d,+n,;6Cf  
amount of vote 拨款数额 S'JeA>L  
amount payable 应付款额 xA5$!Oq7  
amount receivable 应收款额 EXFxiw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;Gs**BB&  
analysis 分析 J3.Q8f  
ancillary risk 附属风险 ` U3  
annual account 周年帐目；周年帐目报表；年度决算；年结 1Dcar F  
annual accounting date 年结日期 9cmJD5OO  
annual allowance 每年免税额；年积金；年度津贴；年津 XZ&v3ul  
annual balance 年度余额 B D0-v`  
annual disposable income 每年可动用收入 eztk$o  
annual estimates 周年预算 2*L/c-  
annual fee 年费 uW
Inx6p  
annual general meeting 周年大会 KJ)&(Yx  
annual growth rate 年增率；每年增长率 XfrnM^oty  
annual long-term supplement 长期个案每年补助金 g&vEc1LNo  
annual pensionable emolument 可供计算退休金的年薪 u.=;A#  
annual report 年报 #"{8Z&Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dJ^`9W  
annual return 周年报表；周年申报表；每年报税表格 Qd4T?5 vG  
Annual Return Rules 《周年报表规则》 ggTjd"|)  
annual review of consumer prices 每年消费物价回顾 Aii[=x8  
annual roll-forward basis 逐年延展方式 RM+E  
annual salary 年薪 ZO1J";>u  
annual statement 年度报表；年度决算表 {LD8ie|x1`  
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 `j![  
annuitant 年金受益人 K)@}Ok"#\4  
annuity 年金 r*wKYb  
annuity contract 年金合约 _MEv*Q@o  
annuity on human life 人寿年金 a&hM:n4P  
antecedent debt 先前的债项 UIj/Id  
ante-dated cheque 倒填日期支票 !v L:P2  
anticipated expenditure 预期开支 4"{wga~%/  
anticipated net profit 预期纯利 dSZ#,Ea"  
anticipated revenue 预期收入 R4(8]oUW  
anti-inflation measure 反通货膨胀措施 9p4U\hx  
anti-inflationary stance 反通货膨胀立场 3Q}Y?rkJ5  
apparent deficit 表面赤字 xH[yIfHkG@  
apparent financial solvency 表面偿债能力 jf/9] `Hf  
apparent partner 表面合伙人 mD)O\.uA  
application for personal assessment 个人入息课税申请书 5UjQLB  
application of fund 资金应用 xlO2jSSAt  
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 rfi`Bp  
appointed actuary 委任精算师 3pW MS&  
appointed auditor 委任核数师；委任审计师 3@?YTez#  
appointed trustee 委任的受托人 ?&m]du#6  
appointer 委任人
rtx]dc1m  
apportioned pro rata 按比例分摊 N=wy)+  
apportionment 分配；分摊 I}IW!K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9Ol_z\5  
apportionment formula 分摊方程式 PWu2;JF  
apportionment of estate duty 遗产税的分摊 J"%}t\Q  
appraisal 估价；评估 +:%FJCOT  
appreciable growth 可观增长 T 6roz  
appreciable impact 显着影响 U.'@S8  
appreciable increase 可观增长 30E v"  
appreciation 增值；升值 zpqNmxmF  
appreciation against other currencies 相对其他货币升值 !y~b;>887  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E0]h|/A]  
appreciation tax 增值税 S\;.nAR  
appropriation 拨款；拨用；拨付 ]/Q y1,  
appropriation account 拨款帐目 #aX@mPm  
Appropriation Bill 拨款法案 p\;)^O4  
appropriation-in-aid system 补助拨款办法 3og$'#6P  
approved assets 核准资产 1T,PC?vr{  
approved basket stock 认可一篮子证券 !F#aodM1N  
approved budget 核准预算 A]%t0>EL<  
approved charitable donation 认可慈善捐款 zx Uj1  
approved charitable institution 认可慈善机构 gdE `UZ\  
approved currency 核准货币；认可货币 So.P @CCd  
approved estimates 核准预算 >wO$Vu `t  
approved estimates of expenditure 核准开支预算 ~"2@A F
  
approved overseas insurer 核准海外保险人 gCr|e}w-  
approved overseas trust company 核准海外信托公司 =L),V~b  
approved pooled investment fund 核准汇集投资基金 WcO,4:  
approved provident fund scheme 认可公积金计划 1DtMY|wP  
approved provision 核准拨款
'A!/pUML  
approved redeemable share 核准可赎回股份 AWXpA1(  
approved regional stock 认可地区性证券 A=d$ir K[  
approved retirement scheme 认可退休金计划 kseJm+Hc  
approved subordinated loan 核准附属贷款 dHF$T33It  
arbitrage 套戥；套汇；套利 R 0HVLQI  
arbitrageur 套戥者；套汇者 m<"fRT!Y  
arbitrary amount 临时款项 PFy;qk  
arrangement 措施；安排；协定 0(/D|  
arrears 欠款 Wo+CQH6(  
arrears of pay 欠付薪酬 2qMsa>~  
arrears of revenue 逾期未收税款；逾期未收的帐项 {a8^6dm*E  
articles of association 组织章程；组织细则；组织章程细则 G? gXK W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g)?g7{&?>?  
ascertainment of profit 确定利润 aC~n:0v  
"Asia Clear" “亚洲结算系统”