[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 2q~.,vpP  
allotment notice 股份配售通知；配股通知 uvId],dQ5  
allotment of shares 股份分配 lsz3'!%Y)  
allowable 可获宽免；免税的 UA>=# $  
allowable business loss 可扣除的营业亏损 -?Cr&!*B  
allowable expenses 可扣税的支出 \|HEe{nA  
allowance 免税额；津贴；备抵；准备金 #Rw!a#CX.  
allowance for debts 债项的免税额 `i.BB jx`  
allowance for depreciation by wear and tear 耗损折旧免税额 a(gXvgrf[  
allowance for funeral expenses 殡殓费的免税额 (RddR{mX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6'^_ *n  
allowance for repairs and outgoings 修葺及支出方面的免税额 1m*)MZ)  
allowance to debtor 给债务人的津贴 cOVj @z  
alteration of capital 资本更改 )~ (*q  
alternate trustee 候补受托人 /ZvP.VW&  
amalgamation 合并 m TZ/C#ir(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L&pR#  
ambit of charges 征税范围；收费范围 y )QLR<wf  
amended valuation 经修订的估值 :zY4phR  
American Commodities Exchange 美国商品交易所 &6eo;8 `U  
American Express Bank Limited 美国运通银行 19E(Hsz  
American Stock Exchange 美国证券交易所 bMO^}qR`  
amortization 摊销 9\Ii$Mp  
amount due from banks 存放银行同业的款项 @{Rb]d?&F?  
amount due from banks abroad 存放海外银行同业的款项 q$:1Xkl  
amount due from holding companies 控股公司欠款 .j ]tzX  
amount due from local banks 存放本港银行同业的款项 [`n_> p!  
amount due to banks 银行同业的存款 ,'8%'xit  
amount due to banks abroad 海外银行同业的存款 CTIS}_CWd=  
amount due to holding companies 控股公司存款 r w?wi}}gn  
amount due to local banks 本港银行同业的存款 TRhMxH  
amount due to outport banks 外埠银行同业的存款 hA7=:LG  
amount for note issue 发行纸币的款额 p<5]QV7st  
amount of bond 担保契据的款额 )|~K&qn`  
amount of consideration 代价款额 on_h'?2  
amount of contribution 供款数额 Lq(=0U\"P  
amount of indebtedness 负债款额 qG9a!sj   
amount of principal of the loan 贷款本金额 Y~"tL(WfJl  
amount of rates chargeable 应征差饷数额 69c4bT:b"  
amount of share capital 股本额 67j kU!  
amount of sums assured 承保款额 DbMVbgz<e  
amount of variation 变动幅度 [\8rh^LFi  
amount of vote 拨款数额 m Q2i$ 0u  
amount payable 应付款额 H$`U] =s|  
amount receivable 应收款额 z 
!K2UTX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S\GWMB!oF  
analysis 分析 p6DI7<C<H  
ancillary risk 附属风险 V:\:[KcL^  
annual account 周年帐目；周年帐目报表；年度决算；年结 PCT&d)}  
annual accounting date 年结日期 q/s-".%P  
annual allowance 每年免税额；年积金；年度津贴；年津 m$vq%[/#  
annual balance 年度余额 )N.3Q1g-  
annual disposable income 每年可动用收入 25X|N=}   
annual estimates 周年预算 Zbczbnj  
annual fee 年费 +~8Lc'0aA  
annual general meeting 周年大会 <LbLMV  
annual growth rate 年增率；每年增长率 T?8BAxC?K  
annual long-term supplement 长期个案每年补助金 Ip t;NlR  
annual pensionable emolument 可供计算退休金的年薪 hek+zloB+  
annual report 年报 ufXWK3~\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l2F#^=tp  
annual return 周年报表；周年申报表；每年报税表格 H:.~! r  
Annual Return Rules 《周年报表规则》 |`T7}U  
annual review of consumer prices 每年消费物价回顾 Fb,*;M1'  
annual roll-forward basis 逐年延展方式 Ao K9=F}  
annual salary 年薪 +X WTu!  
annual statement 年度报表；年度决算表 Vn#}f=u\  
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 !tq]kKJ3:  
annuitant 年金受益人 <B6md i'R  
annuity 年金 ?!RbS#QV}  
annuity contract 年金合约 gj^)T_E_  
annuity on human life 人寿年金 fG\"p  
antecedent debt 先前的债项
xlv(PVdn  
ante-dated cheque 倒填日期支票 )1At/
mr  
anticipated expenditure 预期开支 a*p|Ij  
anticipated net profit 预期纯利 Ag8/%a~(  
anticipated revenue 预期收入 j4X Vk@'OX  
anti-inflation measure 反通货膨胀措施 [4"(\r\ f  
anti-inflationary stance 反通货膨胀立场 u62H+'k}F  
apparent deficit 表面赤字 ]]|#+$ ~  
apparent financial solvency 表面偿债能力 _7!ZnJrR
 
apparent partner 表面合伙人 A@?0(  
application for personal assessment 个人入息课税申请书 By1Tum+I1  
application of fund 资金应用 1>*oN  
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 h0F=5| B  
appointed actuary 委任精算师 v!I z&M:z  
appointed auditor 委任核数师；委任审计师 pA8bFtt  
appointed trustee 委任的受托人 aE0R{yupZ  
appointer 委任人 .@{v{  
apportioned pro rata 按比例分摊 LATizu  
apportionment 分配；分摊 =%` s-[5b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "}()/  
apportionment formula 分摊方程式 `:&RB4Z  
apportionment of estate duty 遗产税的分摊 k]ZE j/y~  
appraisal 估价；评估 k|OM?\  
appreciable growth 可观增长 {IOc'W-C#2  
appreciable impact 显着影响 JSUD$|RiJ  
appreciable increase 可观增长 7;Ze>"W>  
appreciation 增值；升值 &$s:h5HoX  
appreciation against other currencies 相对其他货币升值 vA6
`};|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P5my]4|x  
appreciation tax 增值税 A
;8kC}  
appropriation 拨款；拨用；拨付 Q0xGd(\  
appropriation account 拨款帐目 d>[i*u,]/  
Appropriation Bill 拨款法案 3P!OP{`  
appropriation-in-aid system 补助拨款办法 >vD}gGBe  
approved assets 核准资产 c#x~ x  
approved basket stock 认可一篮子证券 )j2#5`?"j  
approved budget 核准预算 p@pb[Bx~[  
approved charitable donation 认可慈善捐款 0[UI'2  
approved charitable institution 认可慈善机构 C]b:#S${  
approved currency 核准货币；认可货币 18X?CoM~  
approved estimates 核准预算 M"*NV(".g  
approved estimates of expenditure 核准开支预算 T.cTL.}  
approved overseas insurer 核准海外保险人 hTa X@=Ra  
approved overseas trust company 核准海外信托公司 _ #\Nw0{  
approved pooled investment fund 核准汇集投资基金 y],opG6  
approved provident fund scheme 认可公积金计划 |mMsU,*gB  
approved provision 核准拨款 @vq)Y
2)r\  
approved redeemable share 核准可赎回股份 +mjwX?yF  
approved regional stock 认可地区性证券 |kZ!-? 9Z  
approved retirement scheme 认可退休金计划 B-g-T>8  
approved subordinated loan 核准附属贷款 k2eKs*WLC  
arbitrage 套戥；套汇；套利 0j8fU7~6S  
arbitrageur 套戥者；套汇者 0d2R B^"i  
arbitrary amount 临时款项 _1)n_P4  
arrangement 措施；安排；协定 "]jN'N(.  
arrears 欠款 }@LIb<Y  
arrears of pay 欠付薪酬 g@ J
F  
arrears of revenue 逾期未收税款；逾期未收的帐项 _wXT9`|3  
articles of association 组织章程；组织细则；组织章程细则 }h`z2%5o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E 14DZ  
ascertainment of profit 确定利润 d"5_x]Z;  
"Asia Clear" “亚洲结算系统”