[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 se_zCS4Y  
allotment notice 股份配售通知；配股通知 y<F$@  
allotment of shares 股份分配 ^ +{ ~ ^y7  
allowable 可获宽免；免税的 hl~(&D1^  
allowable business loss 可扣除的营业亏损 9r1pdG_C@  
allowable expenses 可扣税的支出 BHj]w*Ov  
allowance 免税额；津贴；备抵；准备金 ~Y)Au?d(a  
allowance for debts 债项的免税额 svpWABO  
allowance for depreciation by wear and tear 耗损折旧免税额 H@IX$+;z  
allowance for funeral expenses 殡殓费的免税额 nE-=7S L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @=wAk5[IN  
allowance for repairs and outgoings 修葺及支出方面的免税额 B_cn[?M  
allowance to debtor 给债务人的津贴 ^e>v{AE%  
alteration of capital 资本更改 =< CH(4!  
alternate trustee 候补受托人 ?5mVC]W?]  
amalgamation 合并 =|3L'cDC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QHs=Zh
;"  
ambit of charges 征税范围；收费范围 N83RsL "}_  
amended valuation 经修订的估值 ]VJcV.7`  
American Commodities Exchange 美国商品交易所 '%RMpyK~  
American Express Bank Limited 美国运通银行 s*9tWSd  
American Stock Exchange 美国证券交易所 mA^>Y_:  
amortization 摊销 !W$Br\<  
amount due from banks 存放银行同业的款项 tu!u9jVv  
amount due from banks abroad 存放海外银行同业的款项 {bETHPCf  
amount due from holding companies 控股公司欠款 HTqikw5X  
amount due from local banks 存放本港银行同业的款项 cJ8*[H<NV  
amount due to banks 银行同业的存款 6C]!>i}U  
amount due to banks abroad 海外银行同业的存款 &I(|aZx?J  
amount due to holding companies 控股公司存款 N=I5MQG  
amount due to local banks 本港银行同业的存款 qE,%$0g  
amount due to outport banks 外埠银行同业的存款 Zt!l3(*tt  
amount for note issue 发行纸币的款额 ]}v`#-Px(  
amount of bond 担保契据的款额 2:DpnLU5  
amount of consideration 代价款额 3al5Vu2:  
amount of contribution 供款数额 CKBi-q FH  
amount of indebtedness 负债款额 oub4/0tN,~  
amount of principal of the loan 贷款本金额 n@mUQ6  
amount of rates chargeable 应征差饷数额 D[-Ct  
amount of share capital 股本额 u|:VQzPd-  
amount of sums assured 承保款额 %!.rP  
amount of variation 变动幅度 BK /;HG  
amount of vote 拨款数额 :m$%D]WY  
amount payable 应付款额 W' 2)$e  
amount receivable 应收款额 O_iX1@SW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -x_iqrB  
analysis 分析 r*p%e\ 3  
ancillary risk 附属风险 3:;%@4f  
annual account 周年帐目；周年帐目报表；年度决算；年结  gSe{S  
annual accounting date 年结日期 l%w7N9  
annual allowance 每年免税额；年积金；年度津贴；年津 F 1zc4l6  
annual balance 年度余额 c//W#V2Q  
annual disposable income 每年可动用收入 8c/Ii"1  
annual estimates 周年预算 8v6rS-iHP  
annual fee 年费 PRah?|*0s  
annual general meeting 周年大会 =p7W^/c  
annual growth rate 年增率；每年增长率 sN?:9J8  
annual long-term supplement 长期个案每年补助金 sIy$}_  
annual pensionable emolument 可供计算退休金的年薪 /gdo~  
annual report 年报 h`GV[Oo:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aEM#V   
annual return 周年报表；周年申报表；每年报税表格 '+QgZ>q
"  
Annual Return Rules 《周年报表规则》 v*^2[pf  
annual review of consumer prices 每年消费物价回顾 rFK *  
annual roll-forward basis 逐年延展方式 k m| wB4  
annual salary 年薪 #62ww-E~  
annual statement 年度报表；年度决算表 dk]ro~ [  
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 T6,lk1S'=  
annuitant 年金受益人 nm~  
annuity 年金 UD(#u3z  
annuity contract 年金合约 2bC%P})m  
annuity on human life 人寿年金 a$|u!_)!h  
antecedent debt 先前的债项 d!X?R}  
ante-dated cheque 倒填日期支票 UCWU|r<s,  
anticipated expenditure 预期开支 Arv8P P^'  
anticipated net profit 预期纯利 mT9
\%5d3  
anticipated revenue 预期收入 0zxeA+U  
anti-inflation measure 反通货膨胀措施 [*<&]^  
anti-inflationary stance 反通货膨胀立场 $G}Q}f  
apparent deficit 表面赤字 >k#aB.6  
apparent financial solvency 表面偿债能力 24T
w1'mW  
apparent partner 表面合伙人 E,$uNw']  
application for personal assessment 个人入息课税申请书 fh 3 6  
application of fund 资金应用 W!^=)Qs  
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 l`]!)j|+  
appointed actuary 委任精算师 vJ' 93h  
appointed auditor 委任核数师；委任审计师 NEH$&%OV?  
appointed trustee 委任的受托人 xd.C&Dx5  
appointer 委任人 /Rz,2jfRx'  
apportioned pro rata 按比例分摊 [P,nW/H  
apportionment 分配；分摊 cA \W|A)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7(;VUR%%.  
apportionment formula 分摊方程式 <>oW
 f  
apportionment of estate duty 遗产税的分摊 }>:X|4]  
appraisal 估价；评估 LN^8U  
appreciable growth 可观增长 `7A@\Ha3  
appreciable impact 显着影响 f*~fslY,o  
appreciable increase 可观增长 ,m8*uCf  
appreciation 增值；升值 f5-={lUlIS  
appreciation against other currencies 相对其他货币升值 ~k(Ez pn#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jY.%~Y1y  
appreciation tax 增值税 i5"q1dRQ  
appropriation 拨款；拨用；拨付 qsRh ihPX  
appropriation account 拨款帐目 QMY4%uyY!  
Appropriation Bill 拨款法案 8(;i~f:bCW  
appropriation-in-aid system 补助拨款办法 a40BisrD~6  
approved assets 核准资产 #*/h
*GNMs  
approved basket stock 认可一篮子证券 :<gk~3\  
approved budget 核准预算 c53`E U  
approved charitable donation 认可慈善捐款 hdL2`5RFF  
approved charitable institution 认可慈善机构 t_dg$
KB  
approved currency 核准货币；认可货币 J|IDnCK  
approved estimates 核准预算 ~
dLZ[6Z  
approved estimates of expenditure 核准开支预算 3\G=J  
approved overseas insurer 核准海外保险人 AlxS?f2w  
approved overseas trust company 核准海外信托公司 {@%(0d{n}  
approved pooled investment fund 核准汇集投资基金 pAuwSn#i  
approved provident fund scheme 认可公积金计划 sCl,]g0{  
approved provision 核准拨款 t@n (a  
approved redeemable share 核准可赎回股份 <k6xScy$}  
approved regional stock 认可地区性证券 bYc qscW  
approved retirement scheme 认可退休金计划 xn8B|axB  
approved subordinated loan 核准附属贷款 R2`g?5v  
arbitrage 套戥；套汇；套利 S/;
Y4o  
arbitrageur 套戥者；套汇者 1n"X?K5;A  
arbitrary amount 临时款项 Se8y-AL6x>  
arrangement 措施；安排；协定 6%#'X  
arrears 欠款 B_2>Yt"  
arrears of pay 欠付薪酬 L#Y;a 5b  
arrears of revenue 逾期未收税款；逾期未收的帐项 9(WC#-,  
articles of association 组织章程；组织细则；组织章程细则 ~S!kn1&O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )}!'VIe^!  
ascertainment of profit 确定利润 Uzn|)OfWP  
"Asia Clear" “亚洲结算系统”