[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 YD H!Nl  
allotment notice 股份配售通知；配股通知 vP`Sz}FU  
allotment of shares 股份分配 g&!UaJ[#9  
allowable 可获宽免；免税的 5,}
)x]'x  
allowable business loss 可扣除的营业亏损 !?Gt5$f  
allowable expenses 可扣税的支出 So{
/V%  
allowance 免税额；津贴；备抵；准备金 i#Io;  
allowance for debts 债项的免税额 d&4ve Lu  
allowance for depreciation by wear and tear 耗损折旧免税额 Qn(2UO!pD  
allowance for funeral expenses 殡殓费的免税额 K#_&}C^-jY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,dhJ\cQ~  
allowance for repairs and outgoings 修葺及支出方面的免税额 1PpZ*YK3z  
allowance to debtor 给债务人的津贴 kfr' P u  
alteration of capital 资本更改 r@ujE,D=k  
alternate trustee 候补受托人 ?;zu>4f|  
amalgamation 合并 O;z:?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X]8(_[Y  
ambit of charges 征税范围；收费范围 HC(Vu  
amended valuation 经修订的估值 Q@?8-  
American Commodities Exchange 美国商品交易所 jj_z#6{  
American Express Bank Limited 美国运通银行 GK.^Gd  
American Stock Exchange 美国证券交易所 qq.M]?Z  
amortization 摊销 -0r0M)  
amount due from banks 存放银行同业的款项 #%O|P&rA  
amount due from banks abroad 存放海外银行同业的款项 45. -P  
amount due from holding companies 控股公司欠款 dv-L!C  
amount due from local banks 存放本港银行同业的款项 ^MIF+/bQ  
amount due to banks 银行同业的存款 r+n0M' ;0  
amount due to banks abroad 海外银行同业的存款 1AQVj]#S  
amount due to holding companies 控股公司存款 Swz{5 J2C  
amount due to local banks 本港银行同业的存款 O2;FaASF  
amount due to outport banks 外埠银行同业的存款 )12.W=p  
amount for note issue 发行纸币的款额 FlGU1%]m  
amount of bond 担保契据的款额 WD#
96V  
amount of consideration 代价款额 pMB!I9q  
amount of contribution 供款数额 J|,Uu^7`  
amount of indebtedness 负债款额 Su?e\7aj  
amount of principal of the loan 贷款本金额 g%Bh-O9\  
amount of rates chargeable 应征差饷数额 Q
,R>dkS  
amount of share capital 股本额 vZ,DJ//U,  
amount of sums assured 承保款额 bCMo8Xh  
amount of variation 变动幅度 "@^Pb$BLY  
amount of vote 拨款数额 VzfaUAIZl  
amount payable 应付款额 X-LCIT|1  
amount receivable 应收款额 7irpD7P>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >*s_)IH2  
analysis 分析 }py)EI,U  
ancillary risk 附属风险 W[c[ulY&  
annual account 周年帐目；周年帐目报表；年度决算；年结 S&/,+x'c|  
annual accounting date 年结日期 m}A|W[p<  
annual allowance 每年免税额；年积金；年度津贴；年津 A 12EUr5$  
annual balance 年度余额 p3r("\Za,  
annual disposable income 每年可动用收入 -Zq\x'  
annual estimates 周年预算 #1*
#3p9UL  
annual fee 年费 }Q $}LR@  
annual general meeting 周年大会 z]_2lx2e  
annual growth rate 年增率；每年增长率 f~Y;ZvB  
annual long-term supplement 长期个案每年补助金 G0#<SJ,)  
annual pensionable emolument 可供计算退休金的年薪 !Gob `# r  
annual report 年报 Vu.VH([b]Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r1<dZtb  
annual return 周年报表；周年申报表；每年报税表格 4>^LEp  
Annual Return Rules 《周年报表规则》 Zt_~Zxn3  
annual review of consumer prices 每年消费物价回顾 m`i_O0T  
annual roll-forward basis 逐年延展方式 :o~]FVf  
annual salary 年薪 +YZ*>ki  
annual statement 年度报表；年度决算表 W(pq_H'  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Z(j"\d!y  
annuitant 年金受益人 srPczVG*  
annuity 年金 nQGl]2  
annuity contract 年金合约 w*?SGW  
annuity on human life 人寿年金 E7'  
antecedent debt 先前的债项 "C0?s7Y  
ante-dated cheque 倒填日期支票 ES-V'[+jDy  
anticipated expenditure 预期开支 Gj_7wP$  
anticipated net profit 预期纯利 5(zdM)Y7  
anticipated revenue 预期收入 CbGfVdw/c  
anti-inflation measure 反通货膨胀措施 wE[gp+X~  
anti-inflationary stance 反通货膨胀立场 (1EtC{ m  
apparent deficit 表面赤字 vf&_ N  
apparent financial solvency 表面偿债能力 5P Zzaz<  
apparent partner 表面合伙人 8Y4mTW  
application for personal assessment 个人入息课税申请书 GP>\3@>  
application of fund 资金应用 M"Dv-#f  
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 {FQ@eeU  
appointed actuary 委任精算师 0$A^ .M;  
appointed auditor 委任核数师；委任审计师 {Qi J-[q  
appointed trustee 委任的受托人 J>l?HK  
appointer 委任人 dGyrzuPJ  
apportioned pro rata 按比例分摊 lArKfs/  
apportionment 分配；分摊 HQvJ*U4++  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i0:1+^3^U  
apportionment formula 分摊方程式 7}:+Yx
 
apportionment of estate duty 遗产税的分摊 3 ,zW6-}  
appraisal 估价；评估 WNY:HH  
appreciable growth 可观增长 ;6eBfMhL  
appreciable impact 显着影响 80zpR U"  
appreciable increase 可观增长 VV;%q3}:  
appreciation 增值；升值 C.BlB  
appreciation against other currencies 相对其他货币升值 ]A;.}1'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y-UXr8  
appreciation tax 增值税 (xfh 9=.  
appropriation 拨款；拨用；拨付 G9^xv  
appropriation account 拨款帐目 hK,a8%KnFA  
Appropriation Bill 拨款法案 7u{V1_n1  
appropriation-in-aid system 补助拨款办法 ?K+q~DzNSD  
approved assets 核准资产 3eg6 CdT  
approved basket stock 认可一篮子证券 Oa2\\I  
approved budget 核准预算 }DQTy.d;P  
approved charitable donation 认可慈善捐款 Sn S$5o  
approved charitable institution 认可慈善机构 6P3h955c  
approved currency 核准货币；认可货币 ~-<MoCm!  
approved estimates 核准预算 *`} !{ Mb  
approved estimates of expenditure 核准开支预算 |kH.o=  
approved overseas insurer 核准海外保险人 <UF0Xc&X'  
approved overseas trust company 核准海外信托公司
(3Q$)0t  
approved pooled investment fund 核准汇集投资基金 IyI0|&r2A  
approved provident fund scheme 认可公积金计划 tLi91)oG  
approved provision 核准拨款 q
u1+.z=|  
approved redeemable share 核准可赎回股份 V@g v  
approved regional stock 认可地区性证券 Vm8@LA  
approved retirement scheme 认可退休金计划 CT5s`v!s  
approved subordinated loan 核准附属贷款 HKr}"`I.  
arbitrage 套戥；套汇；套利 DK eB%k  
arbitrageur 套戥者；套汇者 06O_!"GD}  
arbitrary amount 临时款项 xP_/5N=f  
arrangement 措施；安排；协定 m.p$f$A_  
arrears 欠款 n$`+03a  
arrears of pay 欠付薪酬 -#v1/L/=  
arrears of revenue 逾期未收税款；逾期未收的帐项 99.F'Gz  
articles of association 组织章程；组织细则；组织章程细则 @I}VD\pF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 XmD(&3;v-  
ascertainment of profit 确定利润 81"` B
2  
"Asia Clear" “亚洲结算系统”