[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 \Gl>$5np  
allotment notice 股份配售通知；配股通知 D[p_uDIz  
allotment of shares 股份分配 ZrNBkfe:  
allowable 可获宽免；免税的 ~o8  
allowable business loss 可扣除的营业亏损 dDrz O*a\  
allowable expenses 可扣税的支出 fK/|0@B8  
allowance 免税额；津贴；备抵；准备金 Au10]b  
allowance for debts 债项的免税额 @f!r"P]  
allowance for depreciation by wear and tear 耗损折旧免税额 mXwDB)O{)  
allowance for funeral expenses 殡殓费的免税额 9Zj9e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r91b]m3xL  
allowance for repairs and outgoings 修葺及支出方面的免税额 W0+m A  
allowance to debtor 给债务人的津贴 ()MUyW"S#`  
alteration of capital 资本更改 'z9}I #  
alternate trustee 候补受托人 k0bDEz.X  
amalgamation 合并 6s.>5}M!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G2 0  
ambit of charges 征税范围；收费范围 IY,n7x0d  
amended valuation 经修订的估值 G,X>f?  
American Commodities Exchange 美国商品交易所 ) :VF^"  
American Express Bank Limited 美国运通银行 { Ba_. ]x  
American Stock Exchange 美国证券交易所 <4:%M  
amortization 摊销 K+<F, P  
amount due from banks 存放银行同业的款项 2Tcc Iv  
amount due from banks abroad 存放海外银行同业的款项 kInU,/R*  
amount due from holding companies 控股公司欠款 fq?MnWc  
amount due from local banks 存放本港银行同业的款项 &HBC9Bx/(  
amount due to banks 银行同业的存款 !NO)|N>  
amount due to banks abroad 海外银行同业的存款 /k.?x]Ab  
amount due to holding companies 控股公司存款 '/F% ff  
amount due to local banks 本港银行同业的存款 :>-&  
amount due to outport banks 外埠银行同业的存款 #i  5@G*  
amount for note issue 发行纸币的款额 r
7+Ytr  
amount of bond 担保契据的款额 [_-[S  
amount of consideration 代价款额 19;Pjo8  
amount of contribution 供款数额 av"dJm  
amount of indebtedness 负债款额 R*O< (  
amount of principal of the loan 贷款本金额 }u+cS[#-  
amount of rates chargeable 应征差饷数额 ],F@.pg  
amount of share capital 股本额 M*Ri1   
amount of sums assured 承保款额 iE#I^`^V  
amount of variation 变动幅度 Ay|K> 8z  
amount of vote 拨款数额 !bBx'  
amount payable 应付款额 5}4> vEn  
amount receivable 应收款额 i4\DSQJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BnU3oP  
analysis 分析 RG6U~o1  
ancillary risk 附属风险 ~=t K17i  
annual account 周年帐目；周年帐目报表；年度决算；年结 h3Y|0-D  
annual accounting date 年结日期 &~"e["gF=  
annual allowance 每年免税额；年积金；年度津贴；年津 9+!"[  
annual balance 年度余额 }K|40oO5  
annual disposable income 每年可动用收入 }8dS[-.  
annual estimates 周年预算 r:5u(2  
annual fee 年费 Xcb'qU!2-^  
annual general meeting 周年大会 ;:aCZ8e  
annual growth rate 年增率；每年增长率 j4+kL4M@H  
annual long-term supplement 长期个案每年补助金 >{eGSSG0  
annual pensionable emolument 可供计算退休金的年薪 zRFvWOxC\  
annual report 年报 )#v0.pE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aA=7x&z@  
annual return 周年报表；周年申报表；每年报税表格 \ +>g"';f  
Annual Return Rules 《周年报表规则》 g_e_L39  
annual review of consumer prices 每年消费物价回顾 cIg+^Tl  
annual roll-forward basis 逐年延展方式 LfX[(FP  
annual salary 年薪 z K6'wL!!I  
annual statement 年度报表；年度决算表 ~#|Pe1Y  
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 :,Mg1Zf  
annuitant 年金受益人 Lz=GA?lk[\  
annuity 年金 Cn.x:I@r  
annuity contract 年金合约 sW0<f&3  
annuity on human life 人寿年金 A;7At!kK  
antecedent debt 先前的债项 HB9|AQ4K  
ante-dated cheque 倒填日期支票
Pvz\zRq  
anticipated expenditure 预期开支 ,XYtoZa  
anticipated net profit 预期纯利 cc:,,T/i  
anticipated revenue 预期收入 F~x>\?iN  
anti-inflation measure 反通货膨胀措施 e2"gzZ4;g  
anti-inflationary stance 反通货膨胀立场 HBcL1wfS  
apparent deficit 表面赤字 AZfW  
apparent financial solvency 表面偿债能力 T*rx5*:o  
apparent partner 表面合伙人 C]NL9Gq`  
application for personal assessment 个人入息课税申请书 |`Iispn  
application of fund 资金应用 []hC*  
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 NH;.!xq:  
appointed actuary 委任精算师 a G\  
appointed auditor 委任核数师；委任审计师 oE&#Tl?Vt  
appointed trustee 委任的受托人 iDV.C@  
appointer 委任人 /s "Lsbe  
apportioned pro rata 按比例分摊 o>o! -uf  
apportionment 分配；分摊 L(DDyA{bA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -gVsOX0  
apportionment formula 分摊方程式 I3d!!L2ma  
apportionment of estate duty 遗产税的分摊 ;CLOZ{  
appraisal 估价；评估 ;l c/FV[/  
appreciable growth 可观增长 >6A8+=  
appreciable impact 显着影响 PiF&0;  
appreciable increase 可观增长 s|IC;C|  
appreciation 增值；升值 67A g.f6-  
appreciation against other currencies 相对其他货币升值 o((!3H{D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qgxp q{y  
appreciation tax 增值税 `w EAU7m:  
appropriation 拨款；拨用；拨付 U$7]
*#@&  
appropriation account 拨款帐目 sU0W)c;  
Appropriation Bill 拨款法案 GDY=^r  
appropriation-in-aid system 补助拨款办法 bL0>ul"  
approved assets 核准资产 +AYB0`X)  
approved basket stock 认可一篮子证券 4}Dfi5:   
approved budget 核准预算 <CGABlZ  
approved charitable donation 认可慈善捐款 Xhp={p;  
approved charitable institution 认可慈善机构 GEtzLaq<  
approved currency 核准货币；认可货币 Cnv?0to2l  
approved estimates 核准预算 f7?IXDQ>!  
approved estimates of expenditure 核准开支预算 5 DmW5w'p  
approved overseas insurer 核准海外保险人 #}S< O_  
approved overseas trust company 核准海外信托公司 Z
~v-@  
approved pooled investment fund 核准汇集投资基金 #H.DnW  
approved provident fund scheme 认可公积金计划 L&hv:+3N  
approved provision 核准拨款 2k M;7:  
approved redeemable share 核准可赎回股份 D8f4X w}=  
approved regional stock 认可地区性证券 N;R I A  
approved retirement scheme 认可退休金计划 Pzte!]B  
approved subordinated loan 核准附属贷款 S(PU"}vZy  
arbitrage 套戥；套汇；套利  ,$(a,`s)  
arbitrageur 套戥者；套汇者 &NH[b1NMr  
arbitrary amount 临时款项 x*!%o(G  
arrangement 措施；安排；协定 GBYwS{4  
arrears 欠款 D.*o^{w|  
arrears of pay 欠付薪酬 :
N64FR#  
arrears of revenue 逾期未收税款；逾期未收的帐项 8 DPn5E#M1  
articles of association 组织章程；组织细则；组织章程细则 h?P- :E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _*f On@Vwo  
ascertainment of profit 确定利润 JVR,Py:%G  
"Asia Clear" “亚洲结算系统”