[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 w(.k6:e  
allotment notice 股份配售通知；配股通知 &#;UKk~)Of  
allotment of shares 股份分配 0[9A*  
allowable 可获宽免；免税的 =3/||b4c  
allowable business loss 可扣除的营业亏损 hQ8/-#LO_  
allowable expenses 可扣税的支出 JsVW:8QO~  
allowance 免税额；津贴；备抵；准备金 `C] t2^  
allowance for debts 债项的免税额 B{c,/{=O  
allowance for depreciation by wear and tear 耗损折旧免税额 kQ{pFFO  
allowance for funeral expenses 殡殓费的免税额 2hmV1gj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qrm~=yU%  
allowance for repairs and outgoings 修葺及支出方面的免税额 F!'b_gmz  
allowance to debtor 给债务人的津贴 yWt87+%T  
alteration of capital 资本更改 <P}{0Y~@*W  
alternate trustee 候补受托人 oACuI|b  
amalgamation 合并 1 ,[T;pdDd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "E8-76n  
ambit of charges 征税范围；收费范围 <\2,7K{{+;  
amended valuation 经修订的估值 Ou 8@7S  
American Commodities Exchange 美国商品交易所 H%Q@DW8~@  
American Express Bank Limited 美国运通银行 S37Bl5W  
American Stock Exchange 美国证券交易所 EiIbp4*e  
amortization 摊销 VEo>uR  
amount due from banks 存放银行同业的款项 jIAl7aoY  
amount due from banks abroad 存放海外银行同业的款项 3H@TvV/;f  
amount due from holding companies 控股公司欠款 S-'iOJ1]  
amount due from local banks 存放本港银行同业的款项 tY%c-m  
amount due to banks 银行同业的存款 l"b 78n  
amount due to banks abroad 海外银行同业的存款 M,q'   
amount due to holding companies 控股公司存款 ]W-:-.prh  
amount due to local banks 本港银行同业的存款 rv: ,Os_  
amount due to outport banks 外埠银行同业的存款 GwW!Q|tVz=  
amount for note issue 发行纸币的款额 pmIQD"  
amount of bond 担保契据的款额 'UW7zL5  
amount of consideration 代价款额 q.uI
Z  
amount of contribution 供款数额 *sZ Ows<  
amount of indebtedness 负债款额 _@jl9<t=_  
amount of principal of the loan 贷款本金额 r yN/sjQC  
amount of rates chargeable 应征差饷数额 2/qfK+a  
amount of share capital 股本额 6-QTqb?U;N  
amount of sums assured 承保款额 p>|;fS\`@}  
amount of variation 变动幅度 l|U=(aA]h  
amount of vote 拨款数额 B.Ic8'  
amount payable 应付款额 'S
 E%9
 
amount receivable 应收款额 Q5{i#F7nJm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9'td}S  
analysis 分析 552c4h/T  
ancillary risk 附属风险 hY/SR'8  
annual account 周年帐目；周年帐目报表；年度决算；年结 sAC1Pda  
annual accounting date 年结日期 ]0V~|<0c  
annual allowance 每年免税额；年积金；年度津贴；年津 $PHKI B(  
annual balance 年度余额 B5zu?AG  
annual disposable income 每年可动用收入 yi r#G""7  
annual estimates 周年预算 I_'vVbK+>  
annual fee 年费 zZ Oo
PE  
annual general meeting 周年大会 .+|G`*1<i  
annual growth rate 年增率；每年增长率 Pm7,Nq)<>n  
annual long-term supplement 长期个案每年补助金 ! T6oD]x3  
annual pensionable emolument 可供计算退休金的年薪 uTBls8  
annual report 年报 #CHsH{d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =ni&*&  
annual return 周年报表；周年申报表；每年报税表格 1LT)%_d@  
Annual Return Rules 《周年报表规则》 AX<TkS@wjb  
annual review of consumer prices 每年消费物价回顾 y3c]zDjV  
annual roll-forward basis 逐年延展方式 E/ Eny5  
annual salary 年薪 j}#48{  
annual statement 年度报表；年度决算表 !`)
-seTm  
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 k IP~XV~  
annuitant 年金受益人 =pN?h<dc  
annuity 年金 `c(,_oa{  
annuity contract 年金合约 +:mj]`=
  
annuity on human life 人寿年金 \,ir]e,1  
antecedent debt 先前的债项 +, p  
ante-dated cheque 倒填日期支票 MU-ie *+  
anticipated expenditure 预期开支 z!D >l  
anticipated net profit 预期纯利 ZRsDn  
anticipated revenue 预期收入 Xe:B*  
anti-inflation measure 反通货膨胀措施 p_!Y:\a5  
anti-inflationary stance 反通货膨胀立场 vn6/H8  
apparent deficit 表面赤字 3)EslBA7i  
apparent financial solvency 表面偿债能力 #Z98D9Pv`o  
apparent partner 表面合伙人 XDz![s  
application for personal assessment 个人入息课税申请书 }\OLBg/  
application of fund 资金应用 o8H<{D13  
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 4YXtl+G  
appointed actuary 委任精算师 -r/#20Y  
appointed auditor 委任核数师；委任审计师 ]cLpLA"  
appointed trustee 委任的受托人 t`Mm  
appointer 委任人 eLL>ThMyW  
apportioned pro rata 按比例分摊 uy~5!i&  
apportionment 分配；分摊 ubj ~ ULA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4~ZQsw`  
apportionment formula 分摊方程式 rm1R^n  
apportionment of estate duty 遗产税的分摊 R]m`v: 9  
appraisal 估价；评估 lWd)(9Kj  
appreciable growth 可观增长 q !EJs:AS  
appreciable impact 显着影响 ;!Ojb  
appreciable increase 可观增长 #HJF==  
appreciation 增值；升值 `IFt;Ja\6  
appreciation against other currencies 相对其他货币升值 aluXh?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %
*oz~,i  
appreciation tax 增值税 vObP(@0AM  
appropriation 拨款；拨用；拨付 "z=A=~~<{  
appropriation account 拨款帐目 J,4]du$  
Appropriation Bill 拨款法案 b+[9)B)a?  
appropriation-in-aid system 补助拨款办法 h34|v=8d  
approved assets 核准资产 4ME8NEE  
approved basket stock 认可一篮子证券 ;]i&AAbj  
approved budget 核准预算 zi:GvTG  
approved charitable donation 认可慈善捐款 &!N5}N&  
approved charitable institution 认可慈善机构 818</b<yn  
approved currency 核准货币；认可货币 !})/x~~e  
approved estimates 核准预算 P@PZm  
approved estimates of expenditure 核准开支预算 T9*\ITA  
approved overseas insurer 核准海外保险人 4+$<G/K  
approved overseas trust company 核准海外信托公司 67<zBw2  
approved pooled investment fund 核准汇集投资基金 Ty*ec%U9F  
approved provident fund scheme 认可公积金计划 tURIDj%#p  
approved provision 核准拨款 ]6pxd \Q  
approved redeemable share 核准可赎回股份 /h0-qW  
approved regional stock 认可地区性证券 ]^3_eHa^d  
approved retirement scheme 认可退休金计划 H{\tQ->(2  
approved subordinated loan 核准附属贷款 5l=B,%s  
arbitrage 套戥；套汇；套利 6pLB`1[v  
arbitrageur 套戥者；套汇者 SL hki)
|  
arbitrary amount 临时款项 K.*?\)&  
arrangement 措施；安排；协定 HdJLD+k/  
arrears 欠款 fB3O zff  
arrears of pay 欠付薪酬 {l0;G)-  
arrears of revenue 逾期未收税款；逾期未收的帐项 )XnG.T{0|  
articles of association 组织章程；组织细则；组织章程细则 3+EJ%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 prlB9,3|C  
ascertainment of profit 确定利润 h:z;b;  
"Asia Clear" “亚洲结算系统”