[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 .CW,Td3f!  
allotment notice 股份配售通知；配股通知 QDKY7"H  
allotment of shares 股份分配 ,<s:* k  
allowable 可获宽免；免税的 b+$wx~PLi  
allowable business loss 可扣除的营业亏损 .4<lw  
allowable expenses 可扣税的支出 @`iz0DPG?Y  
allowance 免税额；津贴；备抵；准备金 ,TYFPulYcp  
allowance for debts 债项的免税额 jQBn\^w  
allowance for depreciation by wear and tear 耗损折旧免税额 nFn}   
allowance for funeral expenses 殡殓费的免税额 Ev3,p`zS._  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]A1'+!1$  
allowance for repairs and outgoings 修葺及支出方面的免税额 )Z\Zw~L  
allowance to debtor 给债务人的津贴 m5,&;~  
alteration of capital 资本更改 =hI;5KF  
alternate trustee 候补受托人 j^h:*rw  
amalgamation 合并 Wo,93]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X[SIk%{D  
ambit of charges 征税范围；收费范围 <@0S]jy  
amended valuation 经修订的估值 ,8!'jE[d  
American Commodities Exchange 美国商品交易所 ? YluX  
American Express Bank Limited 美国运通银行 ob|^lAU  
American Stock Exchange 美国证券交易所 {Wfwf  
amortization 摊销 [Ov/&jD"  
amount due from banks 存放银行同业的款项 'X?Iho  
amount due from banks abroad 存放海外银行同业的款项 J]Rh+@r.  
amount due from holding companies 控股公司欠款 )XoMOz  
amount due from local banks 存放本港银行同业的款项 cu)B!#<!&  
amount due to banks 银行同业的存款 K;>9K'n  
amount due to banks abroad 海外银行同业的存款 19%zcYTe  
amount due to holding companies 控股公司存款 DV)NY!  
amount due to local banks 本港银行同业的存款 =p:~sn#  
amount due to outport banks 外埠银行同业的存款 } na@gn  
amount for note issue 发行纸币的款额 Deq@T {  
amount of bond 担保契据的款额 4RH>i+)pS\  
amount of consideration 代价款额 9X Uk.Nek  
amount of contribution 供款数额 v`p@djM  
amount of indebtedness 负债款额 `L!L=.}4  
amount of principal of the loan 贷款本金额 KJs`[,;<  
amount of rates chargeable 应征差饷数额 ?>gr9w\  
amount of share capital 股本额 2av=W  
amount of sums assured 承保款额 }U%T6~_wR  
amount of variation 变动幅度 *uKYrs [  
amount of vote 拨款数额 i8%@4U/ J  
amount payable 应付款额 r>sXvzv  
amount receivable 应收款额  sN) xNz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o'Y/0hkh  
analysis 分析 SQ'%a-Mct  
ancillary risk 附属风险 l j+p}dt  
annual account 周年帐目；周年帐目报表；年度决算；年结 >ZU)bnndA  
annual accounting date 年结日期 f>&*%[fw  
annual allowance 每年免税额；年积金；年度津贴；年津 |Nadk(}  
annual balance 年度余额 . K_Jg$3  
annual disposable income 每年可动用收入 *&V"x=ba,  
annual estimates 周年预算 +I}!)$/  
annual fee 年费 `\/\C[Gg  
annual general meeting 周年大会 0;]VTz?P  
annual growth rate 年增率；每年增长率 5'<mfY'B  
annual long-term supplement 长期个案每年补助金 ~aXJ5sY"f&  
annual pensionable emolument 可供计算退休金的年薪 NSq29#  
annual report 年报 lwjA07i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !Y/S
2J  
annual return 周年报表；周年申报表；每年报税表格 -M4VC^_  
Annual Return Rules 《周年报表规则》 ~(=5`9  
annual review of consumer prices 每年消费物价回顾 h<n2pz}  
annual roll-forward basis 逐年延展方式 KTeR;6oZn"  
annual salary 年薪 kxmsrQ
>av  
annual statement 年度报表；年度决算表 +k0UVZZX?  
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 %_~1(Glz  
annuitant 年金受益人 7f<@+&  
annuity 年金 CioS}K  
annuity contract 年金合约 P0k.\8 qz  
annuity on human life 人寿年金 .B'ws/%5\  
antecedent debt 先前的债项 fwa*|y;  
ante-dated cheque 倒填日期支票 ,vBB". LY'  
anticipated expenditure 预期开支 8N3rYx;d~  
anticipated net profit 预期纯利 ;wZplVB7y  
anticipated revenue 预期收入 WmRu3O  
anti-inflation measure 反通货膨胀措施 
1)f <  
anti-inflationary stance 反通货膨胀立场 ZmJ<FF4  
apparent deficit 表面赤字 rqKK89fD'  
apparent financial solvency 表面偿债能力 ]O0u.=1k  
apparent partner 表面合伙人 RVF<l?EI4R  
application for personal assessment 个人入息课税申请书 w{4#Q[  
application of fund 资金应用 0C6T>E7  
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 57_AJT hR  
appointed actuary 委任精算师 p}Bh  
appointed auditor 委任核数师；委任审计师 i?|u$[^=+  
appointed trustee 委任的受托人 3{TE6&HIa  
appointer 委任人 ]Y$jc  
apportioned pro rata 按比例分摊 8~O0P=  
apportionment 分配；分摊 Nk1p)V SC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #T8PgmR  
apportionment formula 分摊方程式 oxJAI4{y 4  
apportionment of estate duty 遗产税的分摊 =NWzsRl,  
appraisal 估价；评估 6=*n$l#}  
appreciable growth 可观增长 GC(QV}9z"  
appreciable impact 显着影响 X+/^s)  
appreciable increase 可观增长 7&(h_}Z  
appreciation 增值；升值 q2 ;CvoF  
appreciation against other currencies 相对其他货币升值 \{qtdTd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o@L '|#e  
appreciation tax 增值税
t"5ZYa
 
appropriation 拨款；拨用；拨付 w8#ji 1gX  
appropriation account 拨款帐目 <L2z|%`  
Appropriation Bill 拨款法案 K
HM,lj*  
appropriation-in-aid system 补助拨款办法 hE'>8{  
approved assets 核准资产 08g2? 5w"  
approved basket stock 认可一篮子证券 |;"(C# B  
approved budget 核准预算 at\$ IK_  
approved charitable donation 认可慈善捐款 N,*'")k9  
approved charitable institution 认可慈善机构 j{/5i`5m  
approved currency 核准货币；认可货币 7dOpJjv?)  
approved estimates 核准预算 AdzdYZiM_  
approved estimates of expenditure 核准开支预算 fVi[mH0=+  
approved overseas insurer 核准海外保险人 O8-Z >;  
approved overseas trust company 核准海外信托公司 E#cu}zi  
approved pooled investment fund 核准汇集投资基金 }n +MVJ;dG  
approved provident fund scheme 认可公积金计划 l-SV I9|<0  
approved provision 核准拨款 g'EPdE  
approved redeemable share 核准可赎回股份 O@skd2  
approved regional stock 认可地区性证券 +6L.a3&(b  
approved retirement scheme 认可退休金计划 KbH|'/w  
approved subordinated loan 核准附属贷款 []?*}o5&>T  
arbitrage 套戥；套汇；套利 *=Ma5J.  
arbitrageur 套戥者；套汇者 DW
)X3A(^  
arbitrary amount 临时款项 cmY `$=  
arrangement 措施；安排；协定 t$lJgj(  
arrears 欠款 c4bvJy8  
arrears of pay 欠付薪酬 a;&0u>  
arrears of revenue 逾期未收税款；逾期未收的帐项 7lr;S(C  
articles of association 组织章程；组织细则；组织章程细则 7U
Uu1"|a|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KXBTJ&   
ascertainment of profit 确定利润 Gc;-zq  
"Asia Clear" “亚洲结算系统”