[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 FP#FB$eP  
allotment notice 股份配售通知；配股通知 -ZW3  
allotment of shares 股份分配 li] 6Pj,  
allowable 可获宽免；免税的 dI*'!wK  
allowable business loss 可扣除的营业亏损 [EY`am8[  
allowable expenses 可扣税的支出 2$ !D* <  
allowance 免税额；津贴；备抵；准备金 Z?NEO>h7  
allowance for debts 债项的免税额 x|0:P sE  
allowance for depreciation by wear and tear 耗损折旧免税额 b?Pj< tA  
allowance for funeral expenses 殡殓费的免税额 RA],lNs  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J9%@VZut  
allowance for repairs and outgoings 修葺及支出方面的免税额 GIftrYr  
allowance to debtor 给债务人的津贴 a=xT(G0Re  
alteration of capital 资本更改 mPPk)qy  
alternate trustee 候补受托人 IN7<@OS7  
amalgamation 合并 ' )-M\'S$E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8ga_pNe  
ambit of charges 征税范围；收费范围 SQWa
fD  
amended valuation 经修订的估值 0IT@V5Gdj  
American Commodities Exchange 美国商品交易所 3 +xy4G@L  
American Express Bank Limited 美国运通银行 E2AW7f(/  
American Stock Exchange 美国证券交易所 =q(GHg;'  
amortization 摊销 .mL#6P!d3^  
amount due from banks 存放银行同业的款项 K"<*a"1I  
amount due from banks abroad 存放海外银行同业的款项 ~%ozgzr^  
amount due from holding companies 控股公司欠款 C;Ic
  
amount due from local banks 存放本港银行同业的款项 ogeL[7  
amount due to banks 银行同业的存款 m"-[".-l-  
amount due to banks abroad 海外银行同业的存款 XM|%^ry
 
amount due to holding companies 控股公司存款 Nf9 fb?  
amount due to local banks 本港银行同业的存款 yg;_.4TpIO  
amount due to outport banks 外埠银行同业的存款 Y\+KoR';  
amount for note issue 发行纸币的款额 |%D%0TR&Q  
amount of bond 担保契据的款额 7m9"8   
amount of consideration 代价款额 LS.r%:$mb  
amount of contribution 供款数额 R^MiP|?ZH  
amount of indebtedness 负债款额 ~S; Z\  
amount of principal of the loan 贷款本金额 U5/qf8)yO  
amount of rates chargeable 应征差饷数额 JmOW ~W  
amount of share capital 股本额
Qu
%D  
amount of sums assured 承保款额 b^`AJK  
amount of variation 变动幅度 $R^A Ea7  
amount of vote 拨款数额 h4fLl3%H  
amount payable 应付款额 >_X/[<  
amount receivable 应收款额  0=6/yc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >O]s&34  
analysis 分析 z,*:x4}F  
ancillary risk 附属风险 Zv qn%K],  
annual account 周年帐目；周年帐目报表；年度决算；年结 Az,- C
q  
annual accounting date 年结日期 dl l%4Sd  
annual allowance 每年免税额；年积金；年度津贴；年津 R9 r+kj_  
annual balance 年度余额 ^m7~:=K7WG  
annual disposable income 每年可动用收入 59B&286
1  
annual estimates 周年预算 %85Icg  
annual fee 年费 dEp/dd~(&  
annual general meeting 周年大会 FN )d1q(~  
annual growth rate 年增率；每年增长率 I__4I{nI  
annual long-term supplement 长期个案每年补助金 |V`S>m
%N  
annual pensionable emolument 可供计算退休金的年薪 ^[-> )  
annual report 年报 .Gb+\E{M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FUeq \Wuo  
annual return 周年报表；周年申报表；每年报税表格 EZ#gp^$  
Annual Return Rules 《周年报表规则》 /N^~U&7  
annual review of consumer prices 每年消费物价回顾 b;9
n'UX\  
annual roll-forward basis 逐年延展方式 *M~.3$NN  
annual salary 年薪 $W!]fcZlB  
annual statement 年度报表；年度决算表 tLX,+P2|  
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 zTCP)x  
annuitant 年金受益人 s`
>H  
annuity 年金 }++5_Z_  
annuity contract 年金合约 #i@h{R01  
annuity on human life 人寿年金 `?o=*OS7Y  
antecedent debt 先前的债项 IG.f=+<0  
ante-dated cheque 倒填日期支票 s3lJu/Xe{  
anticipated expenditure 预期开支 aIvBY78o  
anticipated net profit 预期纯利 a0d ,

 
anticipated revenue 预期收入 t&c&KFK)I&  
anti-inflation measure 反通货膨胀措施 G%w_CMfH  
anti-inflationary stance 反通货膨胀立场 ?ow'^X-  
apparent deficit 表面赤字 /j rY%C  
apparent financial solvency 表面偿债能力 
hWGZd~L  
apparent partner 表面合伙人 d><fu]'  
application for personal assessment 个人入息课税申请书 W\UL
UK  
application of fund 资金应用 T_L6 t66I  
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 9[>Lp9l'  
appointed actuary 委任精算师 kl{6]39  
appointed auditor 委任核数师；委任审计师 zW'/2W.  
appointed trustee 委任的受托人 ~8Sqa%F>  
appointer 委任人 lL2-.!]R  
apportioned pro rata 按比例分摊 \ sf!  
apportionment 分配；分摊 5~\Kj#PBx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;?im(9h"v!  
apportionment formula 分摊方程式 a%[q |oyR  
apportionment of estate duty 遗产税的分摊 &X w`T9<  
appraisal 估价；评估 mrnxI#6  
appreciable growth 可观增长 Hptq,~_t  
appreciable impact 显着影响 ABWb>EZ8  
appreciable increase 可观增长 :QA@ c|(PF  
appreciation 增值；升值 b:x7)$(  
appreciation against other currencies 相对其他货币升值 mq`5w)S)\o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 : c;_a-69  
appreciation tax 增值税 A c:\c7M;  
appropriation 拨款；拨用；拨付 75(W(V(q  
appropriation account 拨款帐目 my[,w$YM  
Appropriation Bill 拨款法案 lV7IHX1P  
appropriation-in-aid system 补助拨款办法 fu>Qi)@6a1  
approved assets 核准资产 G m@iV,F%R  
approved basket stock 认可一篮子证券 wG:$
6  
approved budget 核准预算 5`UJouHi  
approved charitable donation 认可慈善捐款 T5{T[YdX<  
approved charitable institution 认可慈善机构 XWF7#xM  
approved currency 核准货币；认可货币 lQr6;D}+  
approved estimates 核准预算 s*{mT6s+T  
approved estimates of expenditure 核准开支预算 K50t%yu#T]  
approved overseas insurer 核准海外保险人 n`#+L~ X  
approved overseas trust company 核准海外信托公司 vcOsq#UW  
approved pooled investment fund 核准汇集投资基金 O2@" w23  
approved provident fund scheme 认可公积金计划 v|y<_Ya  
approved provision 核准拨款 1HXlHic  
approved redeemable share 核准可赎回股份 z6}Pj>1  
approved regional stock 认可地区性证券 .q0AoM  
approved retirement scheme 认可退休金计划 Rf8:+d[Jj|  
approved subordinated loan 核准附属贷款 [,\i[[<  
arbitrage 套戥；套汇；套利 9C1
b^^Kb  
arbitrageur 套戥者；套汇者 5)x6Q|-u  
arbitrary amount 临时款项 YZ{jP?x  
arrangement 措施；安排；协定 p9w%kM?  
arrears 欠款 67ZYtA|t  
arrears of pay 欠付薪酬 6#?NL]A  
arrears of revenue 逾期未收税款；逾期未收的帐项 ${ 0%tCE  
articles of association 组织章程；组织细则；组织章程细则 MyM+C}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L+(C5L93}  
ascertainment of profit 确定利润 >EeAPO4  
"Asia Clear" “亚洲结算系统”