[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 UA> 3,|gV1  
allotment notice 股份配售通知；配股通知 Z;=h=  
allotment of shares 股份分配 %"<|u)E  
allowable 可获宽免；免税的 ]~a;tF>Fw  
allowable business loss 可扣除的营业亏损 z@bq*':~J  
allowable expenses 可扣税的支出 U-F\3a;&  
allowance 免税额；津贴；备抵；准备金 IP?15l w  
allowance for debts 债项的免税额 @= E~`  
allowance for depreciation by wear and tear 耗损折旧免税额 PjwDth A1  
allowance for funeral expenses 殡殓费的免税额 @wv gMu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DIqM\ ><  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?L K n  
allowance to debtor 给债务人的津贴 ko-3`hX`  
alteration of capital 资本更改 ;$a+ >  
alternate trustee 候补受托人 KjWF;VN*[3  
amalgamation 合并 T]er_n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fAEgrw%Ti
 
ambit of charges 征税范围；收费范围 + 6noQYe  
amended valuation 经修订的估值 PpXzWWU":  
American Commodities Exchange 美国商品交易所 7pllzy  
American Express Bank Limited 美国运通银行 bEQy5AX  
American Stock Exchange 美国证券交易所 XAb%V'  
amortization 摊销 PL/g@a^tY  
amount due from banks 存放银行同业的款项 z6IOVQ*r  
amount due from banks abroad 存放海外银行同业的款项 .j et0w  
amount due from holding companies 控股公司欠款 `}r)0,Z}3  
amount due from local banks 存放本港银行同业的款项 t4;eabZK  
amount due to banks 银行同业的存款 }nEa9h  
amount due to banks abroad 海外银行同业的存款 uOQ!av2"Rf  
amount due to holding companies 控股公司存款 .2Q4
EbM2  
amount due to local banks 本港银行同业的存款 7`s* {  
amount due to outport banks 外埠银行同业的存款 "*U0xnI  
amount for note issue 发行纸币的款额 ) ])nd"E  
amount of bond 担保契据的款额 jj,CBNo(  
amount of consideration 代价款额 =l)D$l  
amount of contribution 供款数额 'c&[kMR  
amount of indebtedness 负债款额 ._E 6?  
amount of principal of the loan 贷款本金额 (HEi;  
amount of rates chargeable 应征差饷数额 SD/=e3  
amount of share capital 股本额 ]8n*fo2#  
amount of sums assured 承保款额 @=7[KMb  
amount of variation 变动幅度 %nS(>X<B  
amount of vote 拨款数额 Z5j\ M  
amount payable 应付款额 AZ9;6Df  
amount receivable 应收款额 vh$I f0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Aaw]=8 OI  
analysis 分析 @3w6!Sgh  
ancillary risk 附属风险 1^ijKn@6  
annual account 周年帐目；周年帐目报表；年度决算；年结 5gq  
annual accounting date 年结日期 "u.
'JE;j  
annual allowance 每年免税额；年积金；年度津贴；年津 QO/nUl0E  
annual balance 年度余额 :' =le*h  
annual disposable income 每年可动用收入 :[:*kbWN-  
annual estimates 周年预算 @*16agGg  
annual fee 年费 d O1h1yJJ  
annual general meeting 周年大会 <e?1&56  
annual growth rate 年增率；每年增长率 Ia[4P8Z  
annual long-term supplement 长期个案每年补助金 )krBjF.$  
annual pensionable emolument 可供计算退休金的年薪 sv.?C pE  
annual report 年报 qEvbKy}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +=`*`eP:U  
annual return 周年报表；周年申报表；每年报税表格 Z=m5V(9  
Annual Return Rules 《周年报表规则》 MpVZ L29)  
annual review of consumer prices 每年消费物价回顾 /;5/7Bvj  
annual roll-forward basis 逐年延展方式 ^, &'  
annual salary 年薪 Akdx1h,  
annual statement 年度报表；年度决算表 h ^.jK2I  
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 !gm@QO cF  
annuitant 年金受益人 ;=UkTn}N?l  
annuity 年金 #AR$'TE#  
annuity contract 年金合约 aI\:7  
annuity on human life 人寿年金 U]]ON6Y&F  
antecedent debt 先前的债项 =o)B1(v@.  
ante-dated cheque 倒填日期支票 vn+~P9SHQ  
anticipated expenditure 预期开支 ${5E  
anticipated net profit 预期纯利 k|^YYi=xF  
anticipated revenue 预期收入 rw$ =!iyO  
anti-inflation measure 反通货膨胀措施 czLY+I;V3  
anti-inflationary stance 反通货膨胀立场 >g;995tG  
apparent deficit 表面赤字 0<XxR6w  
apparent financial solvency 表面偿债能力 @iU(4eX  
apparent partner 表面合伙人 OJ1MV7&  
application for personal assessment 个人入息课税申请书 T8BewO=}  
application of fund 资金应用 g5;Ig  
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 =D`:2k~ ,  
appointed actuary 委任精算师 vd[?73:C  
appointed auditor 委任核数师；委任审计师 !{?<(6;t  
appointed trustee 委任的受托人 #Y0ru9
  
appointer 委任人 8
 KRo<  
apportioned pro rata 按比例分摊 aF{1V\e  
apportionment 分配；分摊 Y6`^E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O'{g{  
apportionment formula 分摊方程式 >x1yFwX}-f  
apportionment of estate duty 遗产税的分摊
)&$mFwf  
appraisal 估价；评估 '-BD.^!!  
appreciable growth 可观增长 3>6rO4,  
appreciable impact 显着影响 wu.>'v?y  
appreciable increase 可观增长 zGwM# -  
appreciation 增值；升值 /?1^&a  
appreciation against other currencies 相对其他货币升值 Nwg?(h#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Os/?iGlD*E  
appreciation tax 增值税 0}"'A[xE  
appropriation 拨款；拨用；拨付 #]h&GX  
appropriation account 拨款帐目 -br): }f  
Appropriation Bill 拨款法案 @Hl+]arUh  
appropriation-in-aid system 补助拨款办法 < w;490g  
approved assets 核准资产  (F&o!W  
approved basket stock 认可一篮子证券 r3+   
approved budget 核准预算 3*E] :l_  
approved charitable donation 认可慈善捐款 s~m]>^?8MR  
approved charitable institution 认可慈善机构 KJv[z  
approved currency 核准货币；认可货币 y"|gC!V}  
approved estimates 核准预算 3TRG] 5  
approved estimates of expenditure 核准开支预算 2%/+r  
approved overseas insurer 核准海外保险人 VsDY,=Ww  
approved overseas trust company 核准海外信托公司 !ou;yE&<,  
approved pooled investment fund 核准汇集投资基金 .;)V;!   
approved provident fund scheme 认可公积金计划 SPp|/ [i7  
approved provision 核准拨款 E"7[|-`e6  
approved redeemable share 核准可赎回股份 G1Vn[[%k  
approved regional stock 认可地区性证券 4+Jf!ovS=  
approved retirement scheme 认可退休金计划 (v&iXD5t  
approved subordinated loan 核准附属贷款 m86ztP)  
arbitrage 套戥；套汇；套利 3:>hHQi  
arbitrageur 套戥者；套汇者 VHG}'r9KC%  
arbitrary amount 临时款项 7u:QT2=&  
arrangement 措施；安排；协定 =&)R2pLs*  
arrears 欠款 y@<&A~Cl^  
arrears of pay 欠付薪酬 xkQT#K=i  
arrears of revenue 逾期未收税款；逾期未收的帐项 V@nZ_.  
articles of association 组织章程；组织细则；组织章程细则 Fw8b^ew  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \z euvD  
ascertainment of profit 确定利润 @p@b6iLpO  
"Asia Clear" “亚洲结算系统”