[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 *z8|P#@  
allotment notice 股份配售通知；配股通知 v-Qmx-N  
allotment of shares 股份分配 u5+|Su  
allowable 可获宽免；免税的 #+k*1Jg  
allowable business loss 可扣除的营业亏损 ac8P\2{"  
allowable expenses 可扣税的支出 iOCqE 5d3  
allowance 免税额；津贴；备抵；准备金 <%P2qgz5  
allowance for debts 债项的免税额 b?T  
allowance for depreciation by wear and tear 耗损折旧免税额 H,y4`p 0  
allowance for funeral expenses 殡殓费的免税额 Zsx3/}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G^;>8 r  
allowance for repairs and outgoings 修葺及支出方面的免税额 +?dl
`!rE  
allowance to debtor 给债务人的津贴 !RH .|}  
alteration of capital 资本更改 E\U`2{^.  
alternate trustee 候补受托人 }t%W1UJ  
amalgamation 合并 {A:j[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "@/6

2b  
ambit of charges 征税范围；收费范围 \r{W  
amended valuation 经修订的估值 Bd~1P
/  
American Commodities Exchange 美国商品交易所 S1S;F9F  
American Express Bank Limited 美国运通银行 @t*t+Vqw  
American Stock Exchange 美国证券交易所 VIJ<``9[  
amortization 摊销 5Qh ?>n>*  
amount due from banks 存放银行同业的款项 . (}1%22  
amount due from banks abroad 存放海外银行同业的款项 [eUf
tr9&0  
amount due from holding companies 控股公司欠款 V[nQQxWp=  
amount due from local banks 存放本港银行同业的款项 6"f}O<M5H  
amount due to banks 银行同业的存款 r]Lc9dL  
amount due to banks abroad 海外银行同业的存款 XYrJ/!*.  
amount due to holding companies 控股公司存款 8|%^3O 0X  
amount due to local banks 本港银行同业的存款 >e,mg8u6$  
amount due to outport banks 外埠银行同业的存款 4\M.6])_  
amount for note issue 发行纸币的款额 ,Lr<)p  
amount of bond 担保契据的款额 n$n7-7  
amount of consideration 代价款额 '#/G,%m<!i  
amount of contribution 供款数额 9DQ
a PA6  
amount of indebtedness 负债款额 DA&?e~L&H  
amount of principal of the loan 贷款本金额 .iD*>M:W  
amount of rates chargeable 应征差饷数额 oXXC@[??}N  
amount of share capital 股本额 eKvV*[Na  
amount of sums assured 承保款额 Qnd5X`jF#  
amount of variation 变动幅度 Bi,;lR5  
amount of vote 拨款数额 CQh,~  
amount payable 应付款额 W ~f(::  
amount receivable 应收款额 jPZa
D>!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cWyW~Ek  
analysis 分析 %zk$}}ti.  
ancillary risk 附属风险 uocHa5J  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,#?uJTLH  
annual accounting date 年结日期 jhbonuV_  
annual allowance 每年免税额；年积金；年度津贴；年津 *3/T;x.  
annual balance 年度余额 %ru;;h  
annual disposable income 每年可动用收入 :j }fC8'  
annual estimates 周年预算 B=8Iu5m  
annual fee 年费 *^%Q0mU[  
annual general meeting 周年大会 3jB$2: #  
annual growth rate 年增率；每年增长率 Rp7ntI:  
annual long-term supplement 长期个案每年补助金 V'*~L\;pU  
annual pensionable emolument 可供计算退休金的年薪 1K,1X(0rL8  
annual report 年报 V-'K6mn;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w }^ I  
annual return 周年报表；周年申报表；每年报税表格 @c9^ q>Uv  
Annual Return Rules 《周年报表规则》 kVK/9dy-F  
annual review of consumer prices 每年消费物价回顾 ';Zi@f"  
annual roll-forward basis 逐年延展方式 ^sN (
  
annual salary 年薪 h\v '9  
annual statement 年度报表；年度决算表 @Z>ZiU,^  
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 Urr#N  
annuitant 年金受益人 FIxF
nh3~  
annuity 年金 6`vC1PK^  
annuity contract 年金合约 <S?ddp2  
annuity on human life 人寿年金 MUfG?r\t  
antecedent debt 先前的债项 xk&Jl#
v  
ante-dated cheque 倒填日期支票 [ i#zP  
anticipated expenditure 预期开支 iY"l
}.7)  
anticipated net profit 预期纯利 Z87_#
5  
anticipated revenue 预期收入 *HEuorl  
anti-inflation measure 反通货膨胀措施 J+d1&Tw&  
anti-inflationary stance 反通货膨胀立场 =] *.ZH#h  
apparent deficit 表面赤字 P) 3mX.(}  
apparent financial solvency 表面偿债能力 T^J>ZDA  
apparent partner 表面合伙人 cuy1DDl  
application for personal assessment 个人入息课税申请书 <! )**  
application of fund 资金应用 A\8}|r(>9E  
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 V3 ~~  
appointed actuary 委任精算师 (Jz;W<E  
appointed auditor 委任核数师；委任审计师
y ]?V~%  
appointed trustee 委任的受托人 a7N!B'y  
appointer 委任人 P#=`2a#G  
apportioned pro rata 按比例分摊 a!O0,
y  
apportionment 分配；分摊 [JF150zr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V5 *OA??k<  
apportionment formula 分摊方程式 vWGwVH/K  
apportionment of estate duty 遗产税的分摊 (}}S9K  
appraisal 估价；评估 J9~g|5  
appreciable growth 可观增长
y!!2WHvE  
appreciable impact 显着影响 {nLjY|*  
appreciable increase 可观增长 BcI|:qv|  
appreciation 增值；升值 3}e%[AKh  
appreciation against other currencies 相对其他货币升值 KtNY_&xd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O)vp~@|  
appreciation tax 增值税 9K1oZ?)_z  
appropriation 拨款；拨用；拨付 zc[S i bT  
appropriation account 拨款帐目 )"pF R4  
Appropriation Bill 拨款法案 0jEL<TgC  
appropriation-in-aid system 补助拨款办法 =UV`.d2[  
approved assets 核准资产 }iuWAFZbGS  
approved basket stock 认可一篮子证券 iX)%Q  
approved budget 核准预算 jy'13G/
b\  
approved charitable donation 认可慈善捐款 IIbYfPiO  
approved charitable institution 认可慈善机构 `]%|f  
approved currency 核准货币；认可货币 t .;LnrY  
approved estimates 核准预算 VNY%R,6  
approved estimates of expenditure 核准开支预算 aA,!<^&}  
approved overseas insurer 核准海外保险人 yj\Nk
h  
approved overseas trust company 核准海外信托公司 ~c\e'&sc;  
approved pooled investment fund 核准汇集投资基金 ^pUHKXihD  
approved provident fund scheme 认可公积金计划 w!D|]L oE  
approved provision 核准拨款 <_7*6
7{  
approved redeemable share 核准可赎回股份 4ec
P*g  
approved regional stock 认可地区性证券 '*3h!lW1.  
approved retirement scheme 认可退休金计划 (SvWvm  
approved subordinated loan 核准附属贷款 @ta7"6p-i@  
arbitrage 套戥；套汇；套利 t2)rUWg
  
arbitrageur 套戥者；套汇者 d QqK^#  
arbitrary amount 临时款项 ^0 -:G6H  
arrangement 措施；安排；协定 .X;3,D[w  
arrears 欠款 ')$+G152  
arrears of pay 欠付薪酬 ,k;^G>< =  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;5)P6S.D  
articles of association 组织章程；组织细则；组织章程细则 mGK|i
hYu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sfNE68I2  
ascertainment of profit 确定利润 qw^uPs7Uw  
"Asia Clear" “亚洲结算系统”