[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 ,6VY S\a3  
allotment notice 股份配售通知；配股通知 M18>%zM  
allotment of shares 股份分配 F^4mO|  
allowable 可获宽免；免税的 kA/4W^]Ws  
allowable business loss 可扣除的营业亏损 %vn"tp  
allowable expenses 可扣税的支出 ^cRAtoa  
allowance 免税额；津贴；备抵；准备金 R|D%1@i]  
allowance for debts 债项的免税额 6sjd:~J:  
allowance for depreciation by wear and tear 耗损折旧免税额 O1+OE!w  
allowance for funeral expenses 殡殓费的免税额 )O+Vft&#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BN7]u5\7  
allowance for repairs and outgoings 修葺及支出方面的免税额 2nra@  
allowance to debtor 给债务人的津贴 wCQ.?*7-9Q  
alteration of capital 资本更改 nMM:Tr  
alternate trustee 候补受托人 1FA :"0lO  
amalgamation 合并 rF?gKk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2`dKnaF|  
ambit of charges 征税范围；收费范围 A_8Xhem${  
amended valuation 经修订的估值 P*6h$T  
American Commodities Exchange 美国商品交易所 LUaOp "  
American Express Bank Limited 美国运通银行 U pTVLx^c  
American Stock Exchange 美国证券交易所 5nV IC3N+1  
amortization 摊销 !}lCwV  
amount due from banks 存放银行同业的款项 _w}l,   
amount due from banks abroad 存放海外银行同业的款项 MD98N{+[|  
amount due from holding companies 控股公司欠款 Kj53"eW  
amount due from local banks 存放本港银行同业的款项 iWGn4p'  
amount due to banks 银行同业的存款 G22{',#r8  
amount due to banks abroad 海外银行同业的存款 q!;u4J  
amount due to holding companies 控股公司存款 eQqnPqi-  
amount due to local banks 本港银行同业的存款 po9f[/s'+o  
amount due to outport banks 外埠银行同业的存款 ' nIKkQ" N  
amount for note issue 发行纸币的款额 ]Z IreI  
amount of bond 担保契据的款额 k'8tqIUN]  
amount of consideration 代价款额
O\J{4EB@.  
amount of contribution 供款数额 N?EeT}m_  
amount of indebtedness 负债款额 tp<v  
amount of principal of the loan 贷款本金额 vc%=V^)N7U  
amount of rates chargeable 应征差饷数额 WhT5NE9t  
amount of share capital 股本额 U3**x5F_  
amount of sums assured 承保款额 ni$;"RGC  
amount of variation 变动幅度 0gRm LX  
amount of vote 拨款数额 3*zywcTH  
amount payable 应付款额 ,Dab(  
amount receivable 应收款额 0^3n#7m;K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 icK$W2<8mg  
analysis 分析 ^ 0
.`1$  
ancillary risk 附属风险 M]Hf>7p  
annual account 周年帐目；周年帐目报表；年度决算；年结 7v&>d,  
annual accounting date 年结日期 =odKi"-6  
annual allowance 每年免税额；年积金；年度津贴；年津 Hp>_:2O8s  
annual balance 年度余额 %
(1Jt"9|  
annual disposable income 每年可动用收入 mCe"=[  
annual estimates 周年预算 &g"`J`  
annual fee 年费 %At. nlss  
annual general meeting 周年大会 u!-v1O^[
  
annual growth rate 年增率；每年增长率 -}1TT@  
annual long-term supplement 长期个案每年补助金 !^'6&NR#K  
annual pensionable emolument 可供计算退休金的年薪 f
HODS9HQ  
annual report 年报
p`2Q6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L1#_  
annual return 周年报表；周年申报表；每年报税表格 704_ehrlE  
Annual Return Rules 《周年报表规则》 k4PXH  
annual review of consumer prices 每年消费物价回顾 I5@8=rFk  
annual roll-forward basis 逐年延展方式 p\P)    
annual salary 年薪 Tb:6IC7="  
annual statement 年度报表；年度决算表 @_$Un&eo  
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 Hqtv`3g  
annuitant 年金受益人 |~o0-: 'C  
annuity 年金 &+0?Xip{Z  
annuity contract 年金合约 e3mFO+  
annuity on human life 人寿年金 7|xu)zYB  
antecedent debt 先前的债项 Ic
 zMf%  
ante-dated cheque 倒填日期支票 V.%LA.8  
anticipated expenditure 预期开支 klAvi%^jE  
anticipated net profit 预期纯利 VAo`R9^D#  
anticipated revenue 预期收入 lc3N i<3v  
anti-inflation measure 反通货膨胀措施 v\@pZw=x  
anti-inflationary stance 反通货膨胀立场 z=TOGP(  
apparent deficit 表面赤字 #KNl<V+c}1  
apparent financial solvency 表面偿债能力 j#Qnu0D  
apparent partner 表面合伙人 34QW^{dgE  
application for personal assessment 个人入息课税申请书  7p- RPC  
application of fund 资金应用 n[B[hAT  
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 lMl'+ yy  
appointed actuary 委任精算师 S,EL=3},=  
appointed auditor 委任核数师；委任审计师 i;atYltEJ2  
appointed trustee 委任的受托人 h=qT@)h1>  
appointer 委任人 6L; ]5)#
 
apportioned pro rata 按比例分摊 UhJ{MUH`  
apportionment 分配；分摊 \a4X},h\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "Zy:q'`o  
apportionment formula 分摊方程式 _e/Bg~  
apportionment of estate duty 遗产税的分摊 ol K+|nR  
appraisal 估价；评估 xYZ,.  
appreciable growth 可观增长 q
RR%aJ/  
appreciable impact 显着影响 mo+!79&  
appreciable increase 可观增长 [mQdc?n\  
appreciation 增值；升值 *\@RBJGF  
appreciation against other currencies 相对其他货币升值 ~MP |L?my  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 
?6]B6  
appreciation tax 增值税 peHjKK  
appropriation 拨款；拨用；拨付 UM`{V5NG#  
appropriation account 拨款帐目 !9{UBAh  
Appropriation Bill 拨款法案 Z- t&AH  
appropriation-in-aid system 补助拨款办法 }'?qUy3x  
approved assets 核准资产 dVk(R9 8  
approved basket stock 认可一篮子证券 L[Ot$  
approved budget 核准预算 A;^ iy]"  
approved charitable donation 认可慈善捐款 tJ7F.}\;C  
approved charitable institution 认可慈善机构 ` !spi=f  
approved currency 核准货币；认可货币 U{j4FlB  
approved estimates 核准预算 q(X
7e  
approved estimates of expenditure 核准开支预算 5F!Qn\{u{  
approved overseas insurer 核准海外保险人 w3 kkam"  
approved overseas trust company 核准海外信托公司 p_ f<@WE  
approved pooled investment fund 核准汇集投资基金 xXc>YTK'  
approved provident fund scheme 认可公积金计划 &CcW(-  
approved provision 核准拨款 ^|=P9'4Th  
approved redeemable share 核准可赎回股份 &2U%/JqY  
approved regional stock 认可地区性证券 jO/cdLKX(  
approved retirement scheme 认可退休金计划 x.4z)2MO  
approved subordinated loan 核准附属贷款 :|$cG~'J  
arbitrage 套戥；套汇；套利 `N&*+!O%  
arbitrageur 套戥者；套汇者 wdAKU+tM  
arbitrary amount 临时款项 )[J@s=  
arrangement 措施；安排；协定 Mk0x#-F  
arrears 欠款 1C<d^D_!p  
arrears of pay 欠付薪酬 YU"/p|!1  
arrears of revenue 逾期未收税款；逾期未收的帐项 SO.u0!  
articles of association 组织章程；组织细则；组织章程细则 _5H~1G%q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L ph0C^8  
ascertainment of profit 确定利润 S0Io$\ha  
"Asia Clear" “亚洲结算系统”