[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 "gd=J_Yw  
allotment notice 股份配售通知；配股通知 Yw5'6NU  
allotment of shares 股份分配 1}hIW":3Sr  
allowable 可获宽免；免税的 T +5X0 Nv  
allowable business loss 可扣除的营业亏损 kK8itO  
allowable expenses 可扣税的支出 +[\eFj|=  
allowance 免税额；津贴；备抵；准备金 4=uh h  
allowance for debts 债项的免税额 }(a+aHH  
allowance for depreciation by wear and tear 耗损折旧免税额 z"D.Bm~]  
allowance for funeral expenses 殡殓费的免税额 jR=s#Xz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j Ja$a [  
allowance for repairs and outgoings 修葺及支出方面的免税额 8u[-'pV!  
allowance to debtor 给债务人的津贴 bNT9 H`P  
alteration of capital 资本更改 ob+euCuJ  
alternate trustee 候补受托人 "~UUx"Y  
amalgamation 合并 `[o)<<}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )
9,  
ambit of charges 征税范围；收费范围 Z\[N!Zt|  
amended valuation 经修订的估值 YV=QF J'  
American Commodities Exchange 美国商品交易所 pEECHk  
American Express Bank Limited 美国运通银行 _%'},Xd.z  
American Stock Exchange 美国证券交易所 (SSRY9  
amortization 摊销 aA7=q=  
amount due from banks 存放银行同业的款项 imQURC  
amount due from banks abroad 存放海外银行同业的款项 7+./zN  
amount due from holding companies 控股公司欠款 /iG*)6*^k  
amount due from local banks 存放本港银行同业的款项 (}.@b|s  
amount due to banks 银行同业的存款 sLE#q+W  
amount due to banks abroad 海外银行同业的存款 kq\)MQ"/X  
amount due to holding companies 控股公司存款 &d7Z6P'`G  
amount due to local banks 本港银行同业的存款 :Xc@3gF  
amount due to outport banks 外埠银行同业的存款 0G!]=  
amount for note issue 发行纸币的款额 ^Rm  
amount of bond 担保契据的款额 "#mBcQ;QLV  
amount of consideration 代价款额 B^).BQ  
amount of contribution 供款数额 BL@:!t  
amount of indebtedness 负债款额 :JlP[I  
amount of principal of the loan 贷款本金额 ,C3,TkA]  
amount of rates chargeable 应征差饷数额 j}b\Z9)!  
amount of share capital 股本额 9@Cv5L?p\  
amount of sums assured 承保款额 U%0Ty|$Y  
amount of variation 变动幅度 8H[:>;SI  
amount of vote 拨款数额 x8GJY~:SW  
amount payable 应付款额 oyo(1>  
amount receivable 应收款额 Jk,;JQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m%?V7-9!k  
analysis 分析 \. M*lqI  
ancillary risk 附属风险 ){jla,[  
annual account 周年帐目；周年帐目报表；年度决算；年结 ">?vir^  
annual accounting date 年结日期 {Ay"bjZh  
annual allowance 每年免税额；年积金；年度津贴；年津 "RI ZV  
annual balance 年度余额 \h8
<cTQ  
annual disposable income 每年可动用收入 E*i#?u  
annual estimates 周年预算 &/,|+U[  
annual fee 年费 D7_*k%;@  
annual general meeting 周年大会 0p89: I*0  
annual growth rate 年增率；每年增长率 e%W$*f  
annual long-term supplement 长期个案每年补助金 GfC5z n>  
annual pensionable emolument 可供计算退休金的年薪 vloF::1  
annual report 年报 2w F8 P)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A$6$,h  
annual return 周年报表；周年申报表；每年报税表格 ]qhPd_$?D'  
Annual Return Rules 《周年报表规则》 s&'QN=A  
annual review of consumer prices 每年消费物价回顾 a22XDes=  
annual roll-forward basis 逐年延展方式 3_A *$  
annual salary 年薪 K\|FQ^#UYm  
annual statement 年度报表；年度决算表 Sp@-p9#  
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 E!S 78z:  
annuitant 年金受益人 ,AT[@  
annuity 年金 _V`DWR *  
annuity contract 年金合约 =-p$jXVW%  
annuity on human life 人寿年金 RejQ5'Neh  
antecedent debt 先前的债项 J4 Dry<  
ante-dated cheque 倒填日期支票 HV<Lf 6gE  
anticipated expenditure 预期开支 b+Br=Fv"T  
anticipated net profit 预期纯利 sH\5/'?  
anticipated revenue 预期收入 Dc)dE2  
anti-inflation measure 反通货膨胀措施 Hc`A3SMR  
anti-inflationary stance 反通货膨胀立场 r&FDEBh  
apparent deficit 表面赤字 %D *OO{  
apparent financial solvency 表面偿债能力 @IXsy  
apparent partner 表面合伙人 v$^Z6>vVI  
application for personal assessment 个人入息课税申请书 43=,yz2Ef  
application of fund 资金应用 {z|;Xi::"  
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 m8.U &0  
appointed actuary 委任精算师 G8Du~h!!U  
appointed auditor 委任核数师；委任审计师 F:aILx  
appointed trustee 委任的受托人 z;y:9l  
appointer 委任人 .ji_nZ4.+  
apportioned pro rata 按比例分摊 Z(Jt~a3o  
apportionment 分配；分摊 Jec'`,Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bV"G~3COy  
apportionment formula 分摊方程式 S{3 nM<  
apportionment of estate duty 遗产税的分摊 J`2"KzR0w"  
appraisal 估价；评估 c*~]z R>s!  
appreciable growth 可观增长 0V?F'<qy  
appreciable impact 显着影响 {5  sO  
appreciable increase 可观增长 Vx-7\NB  
appreciation 增值；升值 NF? vg/{  
appreciation against other currencies 相对其他货币升值 jmeRrnC}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [+P#
tIL  
appreciation tax 增值税 tor!Dl@Mo  
appropriation 拨款；拨用；拨付 x#:| }pR  
appropriation account 拨款帐目 "Iix )Ue  
Appropriation Bill 拨款法案 b".L_Ma1*  
appropriation-in-aid system 补助拨款办法 4"Hye&O  
approved assets 核准资产 !kC* g  
approved basket stock 认可一篮子证券 4ni3kmvX  
approved budget 核准预算 GA Am0;  
approved charitable donation 认可慈善捐款 +zs4a96[  
approved charitable institution 认可慈善机构 HJY2#lSha6  
approved currency 核准货币；认可货币 V(E/'DR  
approved estimates 核准预算 $cZUM}@  
approved estimates of expenditure 核准开支预算 //aF5:Y#  
approved overseas insurer 核准海外保险人 SCTA=l.  
approved overseas trust company 核准海外信托公司 +$Rt+S BD  
approved pooled investment fund 核准汇集投资基金 n ?c]M  
approved provident fund scheme 认可公积金计划 AQ='|%  
approved provision 核准拨款 (IPY
^>h  
approved redeemable share 核准可赎回股份 y a_<^O 9  
approved regional stock 认可地区性证券 GQ-Rtn4v  
approved retirement scheme 认可退休金计划 )YqXRm  
approved subordinated loan 核准附属贷款 y\x+  
arbitrage 套戥；套汇；套利 J4\qEO  
arbitrageur 套戥者；套汇者 1</kTm/Qa  
arbitrary amount 临时款项 LlSZ r)X  
arrangement 措施；安排；协定 }RP@!=  
arrears 欠款 QeK*j/  
arrears of pay 欠付薪酬 :GJ &_YHf  
arrears of revenue 逾期未收税款；逾期未收的帐项 &@3H%DP}Ql  
articles of association 组织章程；组织细则；组织章程细则 CJ++?hB]X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5>TK^1 :  
ascertainment of profit 确定利润 
=xS+5(  
"Asia Clear" “亚洲结算系统”