[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 7qWa>fX  
allotment notice 股份配售通知；配股通知 o$7UWKW8  
allotment of shares 股份分配 Bi"cWO  
allowable 可获宽免；免税的 Fta=yH}  
allowable business loss 可扣除的营业亏损 +apn3\_  
allowable expenses 可扣税的支出 _.EM])b  
allowance 免税额；津贴；备抵；准备金 L&]{GNw  
allowance for debts 债项的免税额 $?LegX  
allowance for depreciation by wear and tear 耗损折旧免税额 X76rme  
allowance for funeral expenses 殡殓费的免税额 %j{*`}
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8)83j6VF  
allowance for repairs and outgoings 修葺及支出方面的免税额 J%!vhQ  
allowance to debtor 给债务人的津贴 4s"x}c">F  
alteration of capital 资本更改 W*n|T{n  
alternate trustee 候补受托人 c`\qupnY  
amalgamation 合并 ygK,t*T20  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c{x:'@%/s'  
ambit of charges 征税范围；收费范围 u%OLXb  
amended valuation 经修订的估值 !RjC0,  
American Commodities Exchange 美国商品交易所 aqQ  U7  
American Express Bank Limited 美国运通银行 SaRn>n\
 
American Stock Exchange 美国证券交易所 ^(BE_<~   
amortization 摊销 #&z'?x^a  
amount due from banks 存放银行同业的款项 8MBY3F  
amount due from banks abroad 存放海外银行同业的款项 $H/: -v  
amount due from holding companies 控股公司欠款 @B?'Mu*  
amount due from local banks 存放本港银行同业的款项 3q6FV7Fv&b  
amount due to banks 银行同业的存款 V ~Jt  
amount due to banks abroad 海外银行同业的存款 Wi~?2-!   
amount due to holding companies 控股公司存款 7x*C` Et<x  
amount due to local banks 本港银行同业的存款 A-M6MW  
amount due to outport banks 外埠银行同业的存款 'c >^Aai  
amount for note issue 发行纸币的款额 6J cXhlB`  
amount of bond 担保契据的款额 >J:
liB|(  
amount of consideration 代价款额 u_o]\D~  
amount of contribution 供款数额 ogV v 8Xb  
amount of indebtedness 负债款额 azRp4~2?  
amount of principal of the loan 贷款本金额 -f?,%6(1  
amount of rates chargeable 应征差饷数额 &7{yk$]*  
amount of share capital 股本额 gXY]NWI  
amount of sums assured 承保款额 kp6&e  
amount of variation 变动幅度 .5A .[ZY)  
amount of vote 拨款数额 [3x*47o"z  
amount payable 应付款额 N~?(<DyZR  
amount receivable 应收款额 tQTjqy{K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Iy5)SZ'  
analysis 分析 0^F!-b^z  
ancillary risk 附属风险 _!?a9  
annual account 周年帐目；周年帐目报表；年度决算；年结 { / ,?3  
annual accounting date 年结日期 gTdr  
annual allowance 每年免税额；年积金；年度津贴；年津 $j4/ohwTDY  
annual balance 年度余额 ^t`0ul]c  
annual disposable income 每年可动用收入 r=]$>&  
annual estimates 周年预算 z1.vnGP  
annual fee 年费 $9W,1wg  
annual general meeting 周年大会 m;U_oxb  
annual growth rate 年增率；每年增长率 w5t|C>  
annual long-term supplement 长期个案每年补助金 jm'^>p,9G  
annual pensionable emolument 可供计算退休金的年薪 ^pqJz^PO.  
annual report 年报 dChMjaix  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8}Q2!,9Q  
annual return 周年报表；周年申报表；每年报税表格 MaF4lFmS  
Annual Return Rules 《周年报表规则》 g?@fHFct  
annual review of consumer prices 每年消费物价回顾 74c5\UxA  
annual roll-forward basis 逐年延展方式
#f_.  
annual salary 年薪 d9l2mJzW  
annual statement 年度报表；年度决算表 xgvwH?<  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Sh:_YD^(  
annuitant 年金受益人 o;OEb  
annuity 年金 ,y
}~rYsP%  
annuity contract 年金合约 yMpZ-b$*~  
annuity on human life 人寿年金 HY(XI u  
antecedent debt 先前的债项 | _nBiHjNn  
ante-dated cheque 倒填日期支票 N7^sn!JB  
anticipated expenditure 预期开支 %kP=VUXj  
anticipated net profit 预期纯利 M5N#xgR  
anticipated revenue 预期收入 ezS@`_pR;  
anti-inflation measure 反通货膨胀措施 U [Lr+nKo\  
anti-inflationary stance 反通货膨胀立场 w=5<mw  
apparent deficit 表面赤字 tCv}+7)  
apparent financial solvency 表面偿债能力 hzA+ ,  
apparent partner 表面合伙人 l; B  
application for personal assessment 个人入息课税申请书 k=O  
application of fund 资金应用 [* |+ it+!  
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 "kjSg7m*:  
appointed actuary 委任精算师 &7r a  
appointed auditor 委任核数师；委任审计师 zu 7Fq]zD  
appointed trustee 委任的受托人 3KtJT&RuL  
appointer 委任人 -Q|]C{r  
apportioned pro rata 按比例分摊 |FSp`P  
apportionment 分配；分摊 RSnBG"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vdot .
 
apportionment formula 分摊方程式 dq0!.gBT2  
apportionment of estate duty 遗产税的分摊 2G_]Y8  
appraisal 估价；评估 /Zxq-9   
appreciable growth 可观增长 I^[[*Bh*C  
appreciable impact 显着影响 FB %- $  
appreciable increase 可观增长 F?qg?1vB|  
appreciation 增值；升值 b,>>E^wd!  
appreciation against other currencies 相对其他货币升值 ~ y,m7%L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SF da?>  
appreciation tax 增值税 fm!\**Q1  
appropriation 拨款；拨用；拨付 `v)ZOw9&  
appropriation account 拨款帐目 oqzWL~  
Appropriation Bill 拨款法案 /<Z3x _c  
appropriation-in-aid system 补助拨款办法 e`Co ='  
approved assets 核准资产 MSB/O.  
approved basket stock 认可一篮子证券 *&hbfsP:  
approved budget 核准预算 m|v$F,Lv  
approved charitable donation 认可慈善捐款 F^5\
w-gLY  
approved charitable institution 认可慈善机构 )jh~jU?c@  
approved currency 核准货币；认可货币 S 8)!70  
approved estimates 核准预算 ]zn3nhBI  
approved estimates of expenditure 核准开支预算 5qFHy[IA  
approved overseas insurer 核准海外保险人 yD@1H(yM  
approved overseas trust company 核准海外信托公司 FrE#l.)?!  
approved pooled investment fund 核准汇集投资基金 ~.tYYX<  
approved provident fund scheme 认可公积金计划 ux6p2Sk;K  
approved provision 核准拨款 KN>h*eze  
approved redeemable share 核准可赎回股份 g{f7} gTG  
approved regional stock 认可地区性证券 9_ZGb" (Lj  
approved retirement scheme 认可退休金计划 pF(6M3>IN  
approved subordinated loan 核准附属贷款 }'K-1:  
arbitrage 套戥；套汇；套利 -aV(6i*n  
arbitrageur 套戥者；套汇者 +,TrJg  
arbitrary amount 临时款项 Qj
$w7*U  
arrangement 措施；安排；协定 ls~9qkAyLx  
arrears 欠款 ,H1K
sN  
arrears of pay 欠付薪酬 k=&n>P  
arrears of revenue 逾期未收税款；逾期未收的帐项 v8n^~=SH  
articles of association 组织章程；组织细则；组织章程细则 N|3#pHm@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^x_$%8  
ascertainment of profit 确定利润 WQbjq}R fI  
"Asia Clear" “亚洲结算系统”