[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 !$Arc^7r  
allotment notice 股份配售通知；配股通知 z:0
8;}t  
allotment of shares 股份分配 d:hX3  
allowable 可获宽免；免税的 JycC\s+%E  
allowable business loss 可扣除的营业亏损 r90R~'5x9  
allowable expenses 可扣税的支出 , lBHA+@  
allowance 免税额；津贴；备抵；准备金 y)7;"3Q<  
allowance for debts 债项的免税额 ciN*gwI)  
allowance for depreciation by wear and tear 耗损折旧免税额 %.:]4jhk  
allowance for funeral expenses 殡殓费的免税额 |jK
Fk.M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~-A"M_n ?  
allowance for repairs and outgoings 修葺及支出方面的免税额 T1RICIf1F  
allowance to debtor 给债务人的津贴 l i%8X.  
alteration of capital 资本更改 xz}=C:s
 
alternate trustee 候补受托人 <fDbz1Q;l  
amalgamation 合并 Fn;Gq-^7@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '~xjaa;.  
ambit of charges 征税范围；收费范围 z bDK$g6  
amended valuation 经修订的估值 Hc\oR(L  
American Commodities Exchange 美国商品交易所 @[;$R@M_3  
American Express Bank Limited 美国运通银行 Xs)?PE[   
American Stock Exchange 美国证券交易所 6h&i<->  
amortization 摊销 sw ,p6T[  
amount due from banks 存放银行同业的款项 n&E /{o(  
amount due from banks abroad 存放海外银行同业的款项 "g1Fg.o  
amount due from holding companies 控股公司欠款 nwJc%0  
amount due from local banks 存放本港银行同业的款项 e?e oy|  
amount due to banks 银行同业的存款 )2bbG4:N  
amount due to banks abroad 海外银行同业的存款 UJ&gm_M+kL  
amount due to holding companies 控股公司存款 x' 3kHw  
amount due to local banks 本港银行同业的存款 lR^W*w4y  
amount due to outport banks 外埠银行同业的存款 T>v`UN Bl]  
amount for note issue 发行纸币的款额 "I3&a1*  
amount of bond 担保契据的款额 'uLYah  
amount of consideration 代价款额 E{'\(6z_  
amount of contribution 供款数额 lH>6;sE  
amount of indebtedness 负债款额 @SAJ*hfb0  
amount of principal of the loan 贷款本金额 W\z<pP  
amount of rates chargeable 应征差饷数额 B(pHo&ox  
amount of share capital 股本额 i]0$7s9!  
amount of sums assured 承保款额 Bh6lK}9
  
amount of variation 变动幅度 tBE-:hX*  
amount of vote 拨款数额 (FOJHjtkM  
amount payable 应付款额 [Ib17#74  
amount receivable 应收款额 -raZ6?Zjc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Aoy=gK  
analysis 分析 _/F}y[B7d  
ancillary risk 附属风险 wKy4Ic+RV  
annual account 周年帐目；周年帐目报表；年度决算；年结 JvD`RUh  
annual accounting date 年结日期 9~}8?kPNw=  
annual allowance 每年免税额；年积金；年度津贴；年津 ^I!gte U;  
annual balance 年度余额 NqN9  
annual disposable income 每年可动用收入 `e+eL*rZ~  
annual estimates 周年预算 Cta!"=\  
annual fee 年费 z9^_5la#  
annual general meeting 周年大会 5K |s]Y;  
annual growth rate 年增率；每年增长率 T!Uf PfEI  
annual long-term supplement 长期个案每年补助金 [&{NgUgu"  
annual pensionable emolument 可供计算退休金的年薪 _B\X&!G.  
annual report 年报 d6"B_,*b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \V9);KAOj  
annual return 周年报表；周年申报表；每年报税表格 O9)k)A]`O  
Annual Return Rules 《周年报表规则》 .%mjE'  
annual review of consumer prices 每年消费物价回顾 ~;nW+S$o  
annual roll-forward basis 逐年延展方式 ,+RoJwi m  
annual salary 年薪 yx/qp<=  
annual statement 年度报表；年度决算表 "z|%V/2b3  
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 "QV1G'  
annuitant 年金受益人 KnYHjJa  
annuity 年金 -o sxKT:  
annuity contract 年金合约 Tq5F'@e  
annuity on human life 人寿年金 +,bgOq\aG  
antecedent debt 先前的债项 2pAshw1G  
ante-dated cheque 倒填日期支票 Rj,M|9Y)o  
anticipated expenditure 预期开支 CV6W)B%Se  
anticipated net profit 预期纯利 m{0u+obi&w  
anticipated revenue 预期收入 edh<L/%D  
anti-inflation measure 反通货膨胀措施 p2o66t  
anti-inflationary stance 反通货膨胀立场 0mR  
apparent deficit 表面赤字 OGU#%5"<  
apparent financial solvency 表面偿债能力 OTwXc*2u]  
apparent partner 表面合伙人 |c!lZo/  
application for personal assessment 个人入息课税申请书 ^ px)W,O  
application of fund 资金应用 v:@ud,d<  
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 nB86oQ/S  
appointed actuary 委任精算师 WWWfQ_u2  
appointed auditor 委任核数师；委任审计师 8__C T  
appointed trustee 委任的受托人 .#ATI<t  
appointer 委任人 zGE{Z A  
apportioned pro rata 按比例分摊 }@wXm  
apportionment 分配；分摊 [0hZg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q@#Gm9m  
apportionment formula 分摊方程式 n0kkUc-`   
apportionment of estate duty 遗产税的分摊 'P~6_BW  
appraisal 估价；评估 e\>g@xE%  
appreciable growth 可观增长 t8FgQ)tk  
appreciable impact 显着影响 AkRZUj\  
appreciable increase 可观增长 Voc&T+A m  
appreciation 增值；升值 7
q:  
appreciation against other currencies 相对其他货币升值 @?"t&h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &M^FA=J\  
appreciation tax 增值税 X+XbIb UuL  
appropriation 拨款；拨用；拨付 L\UM12  
appropriation account 拨款帐目 $~*d.  
Appropriation Bill 拨款法案 5A i$1'*p  
appropriation-in-aid system 补助拨款办法 JSm3ZP|GqJ  
approved assets 核准资产 quw:4W>  
approved basket stock 认可一篮子证券 )BLoj:gYn  
approved budget 核准预算 \78kShx  
approved charitable donation 认可慈善捐款 E|Z7art  
approved charitable institution 认可慈善机构 W4(O2RU  
approved currency 核准货币；认可货币 oJTsrc_-  
approved estimates 核准预算 },
LW@Z}  
approved estimates of expenditure 核准开支预算 q! U
'DDEP  
approved overseas insurer 核准海外保险人 '$n#~/#}  
approved overseas trust company 核准海外信托公司 uP[:P?,t  
approved pooled investment fund 核准汇集投资基金 1 +'HKT}  
approved provident fund scheme 认可公积金计划 8RR6f98FF  
approved provision 核准拨款 /q8?xP.   
approved redeemable share 核准可赎回股份 :WBl0`kW]4  
approved regional stock 认可地区性证券 DY%#E9  
approved retirement scheme 认可退休金计划 JP<Z3 A2q  
approved subordinated loan 核准附属贷款 #FV(a~  
arbitrage 套戥；套汇；套利 DweWFipyPi  
arbitrageur 套戥者；套汇者 1"CbuV 6  
arbitrary amount 临时款项 d\ Z#XzI8  
arrangement 措施；安排；协定 zdUi1 b  
arrears 欠款 {m%X\s;ni  
arrears of pay 欠付薪酬 5K*-)F ]  
arrears of revenue 逾期未收税款；逾期未收的帐项 bz? *#S  
articles of association 组织章程；组织细则；组织章程细则 \;A\ vQ[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h&6x.ps@  
ascertainment of profit 确定利润 N]sX r  
"Asia Clear" “亚洲结算系统”