[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 "OenYiz  
allotment notice 股份配售通知；配股通知 V*@aE  
allotment of shares 股份分配 RB % +|@c  
allowable 可获宽免；免税的 9295:Y| w1  
allowable business loss 可扣除的营业亏损 p3Ux%/ZqPV  
allowable expenses 可扣税的支出 IB;yL/T  
allowance 免税额；津贴；备抵；准备金 #KiJ{w'  
allowance for debts 债项的免税额 #%[;vK  
allowance for depreciation by wear and tear 耗损折旧免税额 7s
u2A>Ix  
allowance for funeral expenses 殡殓费的免税额 Onq^|r's&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uA#K59E+  
allowance for repairs and outgoings 修葺及支出方面的免税额 a<&K^M&  
allowance to debtor 给债务人的津贴 %'1iT!g8  
alteration of capital 资本更改 KM;H '~PZi  
alternate trustee 候补受托人 P\MDD@  
amalgamation 合并 Ca0s
m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MSmr7%g3D  
ambit of charges 征税范围；收费范围 J3mLjYy  
amended valuation 经修订的估值 RxqNgun@  
American Commodities Exchange 美国商品交易所 Odo)h  
American Express Bank Limited 美国运通银行 7Vy_Cec1  
American Stock Exchange 美国证券交易所 B/;>v  
amortization 摊销 ;}SGJ7  
amount due from banks 存放银行同业的款项 AJ}FHym_ZQ  
amount due from banks abroad 存放海外银行同业的款项 U\P4ts  
amount due from holding companies 控股公司欠款 &#e;`(*  
amount due from local banks 存放本港银行同业的款项 PRU&y/zZmG  
amount due to banks 银行同业的存款 +bE{g@%@+  
amount due to banks abroad 海外银行同业的存款 R$awo/'^  
amount due to holding companies 控股公司存款 ?(gha  
amount due to local banks 本港银行同业的存款 V| V9.  
amount due to outport banks 外埠银行同业的存款 'd~(=
6J  
amount for note issue 发行纸币的款额 K? o p3}f?  
amount of bond 担保契据的款额 ee? d?:L  
amount of consideration 代价款额 OWibmX
 
amount of contribution 供款数额 C7dq=(p&  
amount of indebtedness 负债款额 3*<@PXpK&  
amount of principal of the loan 贷款本金额 ~6;I"0b5  
amount of rates chargeable 应征差饷数额 2OJlE) .  
amount of share capital 股本额 s;I @En  
amount of sums assured 承保款额 7n#-3#_mG  
amount of variation 变动幅度 "Ol:ni1  
amount of vote 拨款数额 SEM?vQ 0"}  
amount payable 应付款额 Da 7(jA+  
amount receivable 应收款额 iHhdoY[]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &9flNoNR9  
analysis 分析 U3N d\b'0  
ancillary risk 附属风险 .T3N"}7[  
annual account 周年帐目；周年帐目报表；年度决算；年结 i?!9%U!z4  
annual accounting date 年结日期 r<ww%2HTS
 
annual allowance 每年免税额；年积金；年度津贴；年津 TBt5Nqks-  
annual balance 年度余额 K@7%i|H  
annual disposable income 每年可动用收入 a_c(7 bQ  
annual estimates 周年预算 Z5'^81m$o  
annual fee 年费 RTh=x.  
annual general meeting 周年大会 <q=Zg7zB  
annual growth rate 年增率；每年增长率 6]iU-k0b  
annual long-term supplement 长期个案每年补助金 RyK~"CWT  
annual pensionable emolument 可供计算退休金的年薪 O5r8Ghf)  
annual report 年报
)l`Ks  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Sesdhuy.@  
annual return 周年报表；周年申报表；每年报税表格 aM $2lR])J  
Annual Return Rules 《周年报表规则》 A8.noV  
annual review of consumer prices 每年消费物价回顾 )IcSdS0@M  
annual roll-forward basis 逐年延展方式 QwX81*nx  
annual salary 年薪 =Smd/'`_  
annual statement 年度报表；年度决算表 5@5*}[M  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 B6dU6"  
annuitant 年金受益人 Nqj@p<y/q  
annuity 年金 T{ @@
V  
annuity contract 年金合约 /
/c6vG  
annuity on human life 人寿年金 ntH`\ )xi  
antecedent debt 先前的债项 =W7-;&  
ante-dated cheque 倒填日期支票 |aLK_]!  
anticipated expenditure 预期开支  b+a+OI D  
anticipated net profit 预期纯利 !!Ww#x~k$[  
anticipated revenue 预期收入 #;!@Pf  
anti-inflation measure 反通货膨胀措施 w=XIpWl  
anti-inflationary stance 反通货膨胀立场 }ex4dhx2M  
apparent deficit 表面赤字 $\ZWQct  
apparent financial solvency 表面偿债能力 rY(7IX  
apparent partner 表面合伙人 DyqqY$ vH(  
application for personal assessment 个人入息课税申请书 \'Ca1[y@B  
application of fund 资金应用 [TA.|7&  
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 bIGcszWr  
appointed actuary 委任精算师 kS_#8I  
appointed auditor 委任核数师；委任审计师 )tBz=hy#  
appointed trustee 委任的受托人 q fXt%6L  
appointer 委任人 ~TH4='4W3  
apportioned pro rata 按比例分摊 !AXLoq$SY  
apportionment 分配；分摊 :jv(-RTI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _OG9wi(Fpx  
apportionment formula 分摊方程式 DU6j 0lz  
apportionment of estate duty 遗产税的分摊 {x
g=Ym)  
appraisal 估价；评估 #qVTB@d  
appreciable growth 可观增长 !@lx|=#  
appreciable impact 显着影响 =!L}/Dl  
appreciable increase 可观增长 f~W+Rt7o  
appreciation 增值；升值 2n3&uvf'TL  
appreciation against other currencies 相对其他货币升值 0]5XTc3r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N & b3cV  
appreciation tax 增值税 .I~:j`K6  
appropriation 拨款；拨用；拨付 8TpYt)]S  
appropriation account 拨款帐目 xY]q[a?cy  
Appropriation Bill 拨款法案 Lx>[`QT  
appropriation-in-aid system 补助拨款办法 FNUs .d"  
approved assets 核准资产 s``a{ HZ  
approved basket stock 认可一篮子证券 EHq;eF  
approved budget 核准预算 wL~AL  
approved charitable donation 认可慈善捐款 =7e!'cF[  
approved charitable institution 认可慈善机构 9]+zZP_#  
approved currency 核准货币；认可货币 o*A, 6y  
approved estimates 核准预算 gd * b0(  
approved estimates of expenditure 核准开支预算 &S xF"pYV  
approved overseas insurer 核准海外保险人 3ux7^au  
approved overseas trust company 核准海外信托公司 lF64g  
approved pooled investment fund 核准汇集投资基金 &iWTf K7  
approved provident fund scheme 认可公积金计划 gw"SKp!]  
approved provision 核准拨款 0?ab'vYcp  
approved redeemable share 核准可赎回股份 Eb~vNdPo  
approved regional stock 认可地区性证券 _w\i~To!  
approved retirement scheme 认可退休金计划 m7i_Iv  
approved subordinated loan 核准附属贷款 #C }+  
arbitrage 套戥；套汇；套利 B`)sc ~u  
arbitrageur 套戥者；套汇者 d:iJUVpr  
arbitrary amount 临时款项 .f0qgmIyL  
arrangement 措施；安排；协定 Q4 &P\V  
arrears 欠款 =c \(]xX  
arrears of pay 欠付薪酬 \},H\kK+^  
arrears of revenue 逾期未收税款；逾期未收的帐项 z&0[F`U  
articles of association 组织章程；组织细则；组织章程细则 yKUxjb^b\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 iLv -*%%  
ascertainment of profit 确定利润 >{{ds--  
"Asia Clear" “亚洲结算系统”