[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 rb?7i&-  
allotment notice 股份配售通知；配股通知 1#vy# '  
allotment of shares 股份分配 V^~RDOSy7n  
allowable 可获宽免；免税的 d\z6Ob"t  
allowable business loss 可扣除的营业亏损 ttP7-
y  
allowable expenses 可扣税的支出 Pz4#>tP  
allowance 免税额；津贴；备抵；准备金 5#Er& 6s  
allowance for debts 债项的免税额 6jE.X  
allowance for depreciation by wear and tear 耗损折旧免税额 6Yai?*.Q
 
allowance for funeral expenses 殡殓费的免税额 Met?G0[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tr<~:&H4T  
allowance for repairs and outgoings 修葺及支出方面的免税额 fI.|QD*$b  
allowance to debtor 给债务人的津贴 rxCzPF  
alteration of capital 资本更改 [lmF2  
alternate trustee 候补受托人 {DO9%ej)  
amalgamation 合并 {QG.> lB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (m]l -R e  
ambit of charges 征税范围；收费范围 /V
iY:-8s  
amended valuation 经修订的估值 +{UY9_~\3  
American Commodities Exchange 美国商品交易所 r"H::A  
American Express Bank Limited 美国运通银行 Y;'<u\^M"  
American Stock Exchange 美国证券交易所 A;AQw  
amortization 摊销 :X>Wd+lY:_  
amount due from banks 存放银行同业的款项 n,I3
\l9  
amount due from banks abroad 存放海外银行同业的款项 *^>" h@J  
amount due from holding companies 控股公司欠款 ;
hj lRQ\  
amount due from local banks 存放本港银行同业的款项 #UGSn:D<i  
amount due to banks 银行同业的存款 z?/_b  
amount due to banks abroad 海外银行同业的存款 ?Uql30A  
amount due to holding companies 控股公司存款 0R x#Fm  
amount due to local banks 本港银行同业的存款 2>z YJqG|  
amount due to outport banks 外埠银行同业的存款 h nydH-;cz  
amount for note issue 发行纸币的款额 r$jWj b  
amount of bond 担保契据的款额 *WE8J#]d  
amount of consideration 代价款额 CmEqo;Is  
amount of contribution 供款数额 "Eh=@?]S_  
amount of indebtedness 负债款额 RpdUR*K9x  
amount of principal of the loan 贷款本金额 `}X3f#eO&  
amount of rates chargeable 应征差饷数额 N8A)lYT]_u  
amount of share capital 股本额 `46~j  
amount of sums assured 承保款额 BabaKSm}LP  
amount of variation 变动幅度 6w.E Sm  
amount of vote 拨款数额 M/S~"iD  
amount payable 应付款额 /wDf,Hduz  
amount receivable 应收款额 -CPtYG[s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 --h\tj\U  
analysis 分析 Yf0 
KG  
ancillary risk 附属风险 )O'LE&kQ|  
annual account 周年帐目；周年帐目报表；年度决算；年结 hSehJjEoM  
annual accounting date 年结日期 9QQ XB-  
annual allowance 每年免税额；年积金；年度津贴；年津 qS?o22  
annual balance 年度余额 :EX>Y<`]  
annual disposable income 每年可动用收入 J8i;E4R  
annual estimates 周年预算 d$IROZK-D  
annual fee 年费 Ai/X*y:[?  
annual general meeting 周年大会 0X)vr~`  
annual growth rate 年增率；每年增长率 d/_D|ivZ=  
annual long-term supplement 长期个案每年补助金 GRZz@bAO?$  
annual pensionable emolument 可供计算退休金的年薪 XkI'm\W  
annual report 年报 c4z&HQd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \Vc[/Qp7Bb  
annual return 周年报表；周年申报表；每年报税表格 =\ Q<TY  
Annual Return Rules 《周年报表规则》 *_D/_Rp7  
annual review of consumer prices 每年消费物价回顾 pBtO1x6x/  
annual roll-forward basis 逐年延展方式 i/:L^SQAq  
annual salary 年薪 U>tR:)  
annual statement 年度报表；年度决算表 #XQ/y}(  
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 AVT% AS  
annuitant 年金受益人 (MGgr  
annuity 年金 ly[yn{  
annuity contract 年金合约 SxF'2ii  
annuity on human life 人寿年金 _8G w Mj  
antecedent debt 先前的债项 Po?MTA  
ante-dated cheque 倒填日期支票  : (UK'i  
anticipated expenditure 预期开支 *aErwGLB8  
anticipated net profit 预期纯利 e=;A3S  
anticipated revenue 预期收入 vQrxx  
anti-inflation measure 反通货膨胀措施 ^ `LqNG  
anti-inflationary stance 反通货膨胀立场 a (U52dO,  
apparent deficit 表面赤字 =O}I{dNKZV  
apparent financial solvency 表面偿债能力 }s,NM%oI  
apparent partner 表面合伙人 (%_X{R'  
application for personal assessment 个人入息课税申请书 1$ Hou   
application of fund 资金应用 ]B>76?2W  
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 BTAbDyH5  
appointed actuary 委任精算师 \$9C1@B@  
appointed auditor 委任核数师；委任审计师 _E'? U  
appointed trustee 委任的受托人 |>Q>d8|k  
appointer 委任人 t/ \S9  
apportioned pro rata 按比例分摊 =3-=p&*  
apportionment 分配；分摊 M?l v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1PY]Q{r  
apportionment formula 分摊方程式 UL[,A+X8D  
apportionment of estate duty 遗产税的分摊 ("U<@~  
appraisal 估价；评估 1!uBzO6/$  
appreciable growth 可观增长 O Z ./suR)  
appreciable impact 显着影响 E{ /, b)  
appreciable increase 可观增长 suEK;Bk9  
appreciation 增值；升值 X>I3N?5  
appreciation against other currencies 相对其他货币升值 WK|5:V8E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TcZ.5Oe6h#  
appreciation tax 增值税 n/KO{:  
appropriation 拨款；拨用；拨付 |d0ZB_ci  
appropriation account 拨款帐目 Y` }X5(A@  
Appropriation Bill 拨款法案 EE9w^.3a  
appropriation-in-aid system 补助拨款办法 cWW?@_  
approved assets 核准资产 izP)t  
approved basket stock 认可一篮子证券 (dlp5:lQz  
approved budget 核准预算 gnJ8tuS  
approved charitable donation 认可慈善捐款 b8K]>yDAh  
approved charitable institution 认可慈善机构 36.,:!%p  
approved currency 核准货币；认可货币 jPSVVOG  
approved estimates 核准预算 8"%Es  
approved estimates of expenditure 核准开支预算 J9lZ1,22  
approved overseas insurer 核准海外保险人 :M(uP e=D  
approved overseas trust company 核准海外信托公司 7y$\|WG?!r  
approved pooled investment fund 核准汇集投资基金 _?-oPb  
approved provident fund scheme 认可公积金计划 tV!?Ol  
approved provision 核准拨款 g8O6 b  
approved redeemable share 核准可赎回股份 *2 Pr1U  
approved regional stock 认可地区性证券 oU|G74e6  
approved retirement scheme 认可退休金计划 W>#yXg9  
approved subordinated loan 核准附属贷款 G*z\ ^H  
arbitrage 套戥；套汇；套利 L-+g`  
arbitrageur 套戥者；套汇者 +/[M Ex=   
arbitrary amount 临时款项 ~| j eNT  
arrangement 措施；安排；协定 h0<PQZJ  
arrears 欠款 SIp)&  
arrears of pay 欠付薪酬 :)1"yo\  
arrears of revenue 逾期未收税款；逾期未收的帐项 4Ly>x>b<  
articles of association 组织章程；组织细则；组织章程细则 6f +aGz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |gE1P/%k  
ascertainment of profit 确定利润 vM/*S 6[  
"Asia Clear" “亚洲结算系统”