[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 /K(o]J0F  
allotment notice 股份配售通知；配股通知 LbkF   
allotment of shares 股份分配 |6$p;Aar  
allowable 可获宽免；免税的 QnJZr:4b  
allowable business loss 可扣除的营业亏损 ,]d,-)KX8  
allowable expenses 可扣税的支出 Wr( y)D<y}  
allowance 免税额；津贴；备抵；准备金 H XmS|PX  
allowance for debts 债项的免税额 6*3.S GUY  
allowance for depreciation by wear and tear 耗损折旧免税额 ihfiK|a  
allowance for funeral expenses 殡殓费的免税额 7:2WgLo  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \Rp-;.I@6  
allowance for repairs and outgoings 修葺及支出方面的免税额 / \hzb/  
allowance to debtor 给债务人的津贴 [xGf,;Z  
alteration of capital 资本更改 |fHV2Y`:g  
alternate trustee 候补受托人 Gy6l<:;  
amalgamation 合并 tfGHea)M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $
GTU$4u  
ambit of charges 征税范围；收费范围 urjjw.wZ  
amended valuation 经修订的估值 8/=L2fNN[  
American Commodities Exchange 美国商品交易所 &MCbYph,  
American Express Bank Limited 美国运通银行 /%;mqrdk  
American Stock Exchange 美国证券交易所 nuw70*ell  
amortization 摊销 +Nt2 +Y:O  
amount due from banks 存放银行同业的款项 }3OKC2K~  
amount due from banks abroad 存放海外银行同业的款项 FN8
NT
Bk  
amount due from holding companies 控股公司欠款 "*Tb" 'O  
amount due from local banks 存放本港银行同业的款项 J% ,*isEL  
amount due to banks 银行同业的存款 RE/~#k@a  
amount due to banks abroad 海外银行同业的存款 ;oy-#p>N%  
amount due to holding companies 控股公司存款 L{8xlx`  
amount due to local banks 本港银行同业的存款 |v$JCU3!A  
amount due to outport banks 外埠银行同业的存款 2u5|8  
amount for note issue 发行纸币的款额 rv|)n>m  
amount of bond 担保契据的款额 ; JayoJ  
amount of consideration 代价款额 {qN 5MsY  
amount of contribution 供款数额 [x,>?~6ek  
amount of indebtedness 负债款额 LyAn&h
}  
amount of principal of the loan 贷款本金额 j
'HZ\_  
amount of rates chargeable 应征差饷数额 -}KC=,]vh  
amount of share capital 股本额 'LE=6{#  
amount of sums assured 承保款额 1q,{0s_kp  
amount of variation 变动幅度 \Ol kM<  
amount of vote 拨款数额 `|ASx8_!  
amount payable 应付款额 C,v(:ZE$J7  
amount receivable 应收款额 r(RKwr:m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t},/}b  
analysis 分析 s]f6/x/~  
ancillary risk 附属风险 Y\$ySvZ0  
annual account 周年帐目；周年帐目报表；年度决算；年结 $7rq3y  
annual accounting date 年结日期 -@0GcUE:r  
annual allowance 每年免税额；年积金；年度津贴；年津 #?/ <  
annual balance 年度余额
HBu
[gh;b  
annual disposable income 每年可动用收入 7G/1VeVjB  
annual estimates 周年预算 [E/\#4b  
annual fee 年费 '*"vkgN  
annual general meeting 周年大会 5 4L\Jx  
annual growth rate 年增率；每年增长率 Y7*U:I+N  
annual long-term supplement 长期个案每年补助金 v~@pMA$(h  
annual pensionable emolument 可供计算退休金的年薪 'qOREN  
annual report 年报 pUV/Ul]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V0P>YQq9s  
annual return 周年报表；周年申报表；每年报税表格 Q|D @Yd\  
Annual Return Rules 《周年报表规则》 ?'KL11@R  
annual review of consumer prices 每年消费物价回顾 "O%gFye  
annual roll-forward basis 逐年延展方式 jAm3HI   
annual salary 年薪 G}ob<`o| "  
annual statement 年度报表；年度决算表 <w)r`D6  
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 jhb6T ?}  
annuitant 年金受益人 nv~%#|v_W  
annuity 年金 6er-{.L=  
annuity contract 年金合约 ^$'z!+QRM  
annuity on human life 人寿年金 2kIa*#VOJ  
antecedent debt 先前的债项 U qFv}VsnF  
ante-dated cheque 倒填日期支票 \uza=e  
anticipated expenditure 预期开支 Na?!;1]_  
anticipated net profit 预期纯利 8&)DE@W  
anticipated revenue 预期收入 u (em&M  
anti-inflation measure 反通货膨胀措施 &3TEfvz  
anti-inflationary stance 反通货膨胀立场 8q,6}mV  
apparent deficit 表面赤字 !3*(N8_|#  
apparent financial solvency 表面偿债能力 Dk(1}%0U/  
apparent partner 表面合伙人 {ZI)nQ{  
application for personal assessment 个人入息课税申请书 Zf65 `K3  
application of fund 资金应用 !>zo_fP  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ]y1OFKYv  
appointed actuary 委任精算师 k6sI L3QJ0  
appointed auditor 委任核数师；委任审计师 ~e+\k>^eN  
appointed trustee 委任的受托人 urMG*7i <c  
appointer 委任人 2&^]k`Aj6D  
apportioned pro rata 按比例分摊 >76\nGO  
apportionment 分配；分摊 Q=/</|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %\H|B0  
apportionment formula 分摊方程式 =1Oj*x@*4  
apportionment of estate duty 遗产税的分摊 2M68CE  
appraisal 估价；评估 t\%HX.8[;%  
appreciable growth 可观增长 PGLplXb#[S  
appreciable impact 显着影响 |Y[wzDYV  
appreciable increase 可观增长 LRb{hUt=  
appreciation 增值；升值 K%F,='P}  
appreciation against other currencies 相对其他货币升值 d\ 1Og\U|A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pJ
t,9e 6  
appreciation tax 增值税 p4-o/8rO  
appropriation 拨款；拨用；拨付 Y[$!`);Ye  
appropriation account 拨款帐目 06N}k<10O  
Appropriation Bill 拨款法案 (<}
&DE  
appropriation-in-aid system 补助拨款办法 :q
IXY/  
approved assets 核准资产 f-E("o  
approved basket stock 认可一篮子证券 k|lcc^[0  
approved budget 核准预算 9&` 2V  
approved charitable donation 认可慈善捐款 [N#,K02mk  
approved charitable institution 认可慈善机构 6u7?dG'4  
approved currency 核准货币；认可货币 o8-^cP1  
approved estimates 核准预算 a+!tT!g&I  
approved estimates of expenditure 核准开支预算 /eOzXCSws  
approved overseas insurer 核准海外保险人 ]2\VweV  
approved overseas trust company 核准海外信托公司 O2f-5Y$@  
approved pooled investment fund 核准汇集投资基金 ~nG(5:A5g/  
approved provident fund scheme 认可公积金计划 O^^C;U@U<1  
approved provision 核准拨款 b7wvaRe.  
approved redeemable share 核准可赎回股份 |qmu_x\  
approved regional stock 认可地区性证券 \3S8 62B7  
approved retirement scheme 认可退休金计划 }9W4"e2)  
approved subordinated loan 核准附属贷款 8=Z9T<K  
arbitrage 套戥；套汇；套利 ,~OwLWi-|X  
arbitrageur 套戥者；套汇者 aW
`Lec{.  
arbitrary amount 临时款项 Oo q! 0g  
arrangement 措施；安排；协定 N,;5{y1;J  
arrears 欠款 s#tZg  
arrears of pay 欠付薪酬 !=:$lzS^  
arrears of revenue 逾期未收税款；逾期未收的帐项 TG+VEL |T  
articles of association 组织章程；组织细则；组织章程细则
~?Fp U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h_T7% #0  
ascertainment of profit 确定利润 8W#heW\-]  
"Asia Clear" “亚洲结算系统”