[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 [ KDNKK  
allotment notice 股份配售通知；配股通知 O@>ZYA%  
allotment of shares 股份分配 to{7B7t>q  
allowable 可获宽免；免税的 |})v, oB  
allowable business loss 可扣除的营业亏损 v@d] *TG  
allowable expenses 可扣税的支出 eJ0Xfw%y%T  
allowance 免税额；津贴；备抵；准备金 S-[S?&c`  
allowance for debts 债项的免税额 ;0
4< 9i  
allowance for depreciation by wear and tear 耗损折旧免税额 Q-?6o  
allowance for funeral expenses 殡殓费的免税额 uC! dy  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 FN<Sagj  
allowance for repairs and outgoings 修葺及支出方面的免税额 V/+D ]  
allowance to debtor 给债务人的津贴 sd _DG8V  
alteration of capital 资本更改 o3X0c6u

U  
alternate trustee 候补受托人 q`|rS6  
amalgamation 合并 z?Cez*.h>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6VtN4c.Q  
ambit of charges 征税范围；收费范围 Ck:+F+7_v  
amended valuation 经修订的估值 p4@0[z'  
American Commodities Exchange 美国商品交易所 z?t75#u9.  
American Express Bank Limited 美国运通银行 k#n%at.g  
American Stock Exchange 美国证券交易所 Yw6uh4  
amortization 摊销 1'%n?\OK66  
amount due from banks 存放银行同业的款项 i~LY  
amount due from banks abroad 存放海外银行同业的款项 z~th{4#E;  
amount due from holding companies 控股公司欠款 `|<? sjY  
amount due from local banks 存放本港银行同业的款项 ZUakW
3f  
amount due to banks 银行同业的存款 d[YG&.}+8j  
amount due to banks abroad 海外银行同业的存款 * *.g^Pyc  
amount due to holding companies 控股公司存款 LMNmG]#!  
amount due to local banks 本港银行同业的存款 2v<O}   
amount due to outport banks 外埠银行同业的存款 B2Kh~Xd  
amount for note issue 发行纸币的款额  Cwl:  
amount of bond 担保契据的款额 VsDY,=Ww  
amount of consideration 代价款额 WFTwFm6  
amount of contribution 供款数额 8 q>  
amount of indebtedness 负债款额 I9<%fv  
amount of principal of the loan 贷款本金额 TU*Y?D L  
amount of rates chargeable 应征差饷数额 (K('@W%\?  
amount of share capital 股本额 $|N\(}R  
amount of sums assured 承保款额 4+Jf!ovS=  
amount of variation 变动幅度 ? U* `!-  
amount of vote 拨款数额 (3Z;c_N  
amount payable 应付款额 F#~*j  
amount receivable 应收款额 M}$Td_g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iikMz|:7U  
analysis 分析 +(Jh$b_  
ancillary risk 附属风险 7M~/[f7Z{  
annual account 周年帐目；周年帐目报表；年度决算；年结 V}ls|B$Y  
annual accounting date 年结日期 "-Pz2QJY  
annual allowance 每年免税额；年积金；年度津贴；年津 _:%i6c*"  
annual balance 年度余额 * ).Y U[i  
annual disposable income 每年可动用收入 p||mR  
annual estimates 周年预算 BDCyeC,Q3  
annual fee 年费 2|&SG3e+(I  
annual general meeting 周年大会 KV! (   
annual growth rate 年增率；每年增长率 72vp6/;)  
annual long-term supplement 长期个案每年补助金  7gx?LI_e  
annual pensionable emolument 可供计算退休金的年薪 a+j"8tHu$  
annual report 年报 F_0@Sh"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 XRTiC#6  
annual return 周年报表；周年申报表；每年报税表格 7~SnY\B|  
Annual Return Rules 《周年报表规则》 eCiI=HcW;  
annual review of consumer prices 每年消费物价回顾 V{fG~19  
annual roll-forward basis 逐年延展方式 $EL:Jx2<  
annual salary 年薪 \}!
/z]u  
annual statement 年度报表；年度决算表 oPVt qQ  
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 _ j*a5fsPU  
annuitant 年金受益人 h@TP=  
annuity 年金 Yy;BJ_  
annuity contract 年金合约 P-DW@drxF  
annuity on human life 人寿年金 ?
g:sAR'  
antecedent debt 先前的债项 tO?-@Qf/9<  
ante-dated cheque 倒填日期支票 -`NzBuV$2,  
anticipated expenditure 预期开支 !3{;oU%*  
anticipated net profit 预期纯利 =mSu^q(l  
anticipated revenue 预期收入 hVl@7B~  
anti-inflation measure 反通货膨胀措施 ght3#  
anti-inflationary stance 反通货膨胀立场 LQR^lD+_=  
apparent deficit 表面赤字 Y ` Z,52  
apparent financial solvency 表面偿债能力 nX\mCO4 T  
apparent partner 表面合伙人 T^A[m0mk  
application for personal assessment 个人入息课税申请书 +|TXKhm{  
application of fund 资金应用 c7.M\f P  
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 F3tIJz>3  
appointed actuary 委任精算师 50`|#zF^#  
appointed auditor 委任核数师；委任审计师 'dqecmB  
appointed trustee 委任的受托人 T=RabKVYP  
appointer 委任人 5hh6;)  
apportioned pro rata 按比例分摊 x[u6_6=q9  
apportionment 分配；分摊 Zy.3yQM9i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  TF80WMt  
apportionment formula 分摊方程式 %m|1LI(  
apportionment of estate duty 遗产税的分摊 Hv2[=elc  
appraisal 估价；评估 >nvnU
`\  
appreciable growth 可观增长 ]]e>Jym  
appreciable impact 显着影响 T^{=c x9x9  
appreciable increase 可观增长 4dm0:, G
 
appreciation 增值；升值 |9p0"#4u  
appreciation against other currencies 相对其他货币升值 -<sW`HpD'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VGc.yM)& j  
appreciation tax 增值税 X
oha.6$l5  
appropriation 拨款；拨用；拨付 c|Z6p{)V  
appropriation account 拨款帐目 X\>/'fC$  
Appropriation Bill 拨款法案 rU(-R@["  
appropriation-in-aid system 补助拨款办法 Q- w_@~  
approved assets 核准资产 CNhLp#  
approved basket stock 认可一篮子证券 3w"_Onwk  
approved budget 核准预算 73nM9  
approved charitable donation 认可慈善捐款 T%;NW|mH&  
approved charitable institution 认可慈善机构 "{trK?-8%  
approved currency 核准货币；认可货币 YQWq*o^:  
approved estimates 核准预算 ;/kmV~KG  
approved estimates of expenditure 核准开支预算 gGN6Yqj0  
approved overseas insurer 核准海外保险人 =LgMG^@mu  
approved overseas trust company 核准海外信托公司 ?b"'w  
approved pooled investment fund 核准汇集投资基金 gI"cZ h3}  
approved provident fund scheme 认可公积金计划 D6"d\Fm<  
approved provision 核准拨款 i r'C(zD=  
approved redeemable share 核准可赎回股份 4Xww(5?3
  
approved regional stock 认可地区性证券 TQPrOs?  
approved retirement scheme 认可退休金计划 &|#,Bsk"@  
approved subordinated loan 核准附属贷款 fJ6Q:7  
arbitrage 套戥；套汇；套利 4#:C t* f  
arbitrageur 套戥者；套汇者 z`NJelcuz\  
arbitrary amount 临时款项 B@#vS=g  
arrangement 措施；安排；协定 U3{4GmrT  
arrears 欠款 EWY'E;0@5  
arrears of pay 欠付薪酬 AX Q.E$1g  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z@%A(nZ_  
articles of association 组织章程；组织细则；组织章程细则 mIPDF1=)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #k[Y(_  
ascertainment of profit 确定利润 ?YUL~P  
"Asia Clear" “亚洲结算系统”