[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 cBYfXI0`  
allotment notice 股份配售通知；配股通知 659v\51*  
allotment of shares 股份分配 |!H?+Jj:  
allowable 可获宽免；免税的 Sd))vS^g  
allowable business loss 可扣除的营业亏损 Cs@ +r  
allowable expenses 可扣税的支出 0rokR&Y-d  
allowance 免税额；津贴；备抵；准备金 dQgk.
k  
allowance for debts 债项的免税额 lFUWV)J\  
allowance for depreciation by wear and tear 耗损折旧免税额 tfkr+ /  
allowance for funeral expenses 殡殓费的免税额 BHj\G7,S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?$z .K>S5  
allowance for repairs and outgoings 修葺及支出方面的免税额 $P: O/O=>  
allowance to debtor 给债务人的津贴 w%c  
alteration of capital 资本更改 ~~F2Ij  
alternate trustee 候补受托人 -6=<#9R  
amalgamation 合并 9 L?;FY)_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7OVbP%n)d2  
ambit of charges 征税范围；收费范围 h?UVDzI!O  
amended valuation 经修订的估值 b8BD8~;  
American Commodities Exchange 美国商品交易所 gVU1Y6.  
American Express Bank Limited 美国运通银行 6<Hu8$G|  
American Stock Exchange 美国证券交易所 ^1jk$$f  
amortization 摊销 YCy22@C  
amount due from banks 存放银行同业的款项 Rt(J/%;  
amount due from banks abroad 存放海外银行同业的款项 p"`
%  
amount due from holding companies 控股公司欠款 & hV Zx  
amount due from local banks 存放本港银行同业的款项 {13!vS%5  
amount due to banks 银行同业的存款 w7-
WUvxl  
amount due to banks abroad 海外银行同业的存款 BF8"rq}r0  
amount due to holding companies 控股公司存款 9l+{OA  
amount due to local banks 本港银行同业的存款 zz_[S{v! #  
amount due to outport banks 外埠银行同业的存款 ]M,06P>?  
amount for note issue 发行纸币的款额 O\OE0[[
 
amount of bond 担保契据的款额 XidxNPz 0^  
amount of consideration 代价款额 F6S~$
<  
amount of contribution 供款数额 49 }{R/:  
amount of indebtedness 负债款额 C:\(~D*GS  
amount of principal of the loan 贷款本金额 Omag)U)IPh  
amount of rates chargeable 应征差饷数额 Nm ]% }  
amount of share capital 股本额 :DkAQ-<~  
amount of sums assured 承保款额 _qWC4NMF(  
amount of variation 变动幅度 }Ia 0"J4  
amount of vote 拨款数额 GlR~%q-jiQ  
amount payable 应付款额 TSo:7&|  
amount receivable 应收款额 N dR ]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7w58L:)B.  
analysis 分析 $zkH|] zZ  
ancillary risk 附属风险 FfMnul  
annual account 周年帐目；周年帐目报表；年度决算；年结 _$/ +D:K  
annual accounting date 年结日期 0,FC YTtj$  
annual allowance 每年免税额；年积金；年度津贴；年津 <%bw
/  
annual balance 年度余额 QLbMPS  
annual disposable income 每年可动用收入 +nZRi3yu=  
annual estimates 周年预算 ~%y\@x7I  
annual fee 年费 &K:' #[3V  
annual general meeting 周年大会 mVm4fHEYwU  
annual growth rate 年增率；每年增长率 [@{0o+.]'H  
annual long-term supplement 长期个案每年补助金 *,#q'!Hq  
annual pensionable emolument 可供计算退休金的年薪 "S(X[Y'  
annual report 年报 3;$bS<>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [{F%LRCo
-  
annual return 周年报表；周年申报表；每年报税表格 (;6s)z  
Annual Return Rules 《周年报表规则》 IG.f=+<0  
annual review of consumer prices 每年消费物价回顾 s3lJu/Xe{  
annual roll-forward basis 逐年延展方式  pbB2wt  
annual salary 年薪 #*%fu  
annual statement 年度报表；年度决算表 z] @W[MHY  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ,5-Zb3\  
annuitant 年金受益人 aqQ o,5U >  
annuity 年金 <jd/t19DB  
annuity contract 年金合约 3-Y=EH_0  
annuity on human life 人寿年金 {-*\w-~G  
antecedent debt 先前的债项 boQ)fV"  
ante-dated cheque 倒填日期支票 C;#"td  
anticipated expenditure 预期开支 Fu0.~w  
anticipated net profit 预期纯利 yMIT(   
anticipated revenue 预期收入 /GsrGX8  
anti-inflation measure 反通货膨胀措施 %{ ~>n"  
anti-inflationary stance 反通货膨胀立场 2uu[52H8d%  
apparent deficit 表面赤字 kMe@+ysL  
apparent financial solvency 表面偿债能力 SWoEt1w  
apparent partner 表面合伙人 d7i#w  #  
application for personal assessment 个人入息课税申请书 sX'U|)/pD  
application of fund 资金应用 :{CFTc5:A  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Xu<FDjr  
appointed actuary 委任精算师 A TO  5  
appointed auditor 委任核数师；委任审计师 g.*&BXZi  
appointed trustee 委任的受托人 +>E5X4JC  
appointer 委任人 Ve:&'~F2 s  
apportioned pro rata 按比例分摊 |[wyc!nY).  
apportionment 分配；分摊 ku3D?D:V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cqg=8$RB  
apportionment formula 分摊方程式 lS{4dvr?w  
apportionment of estate duty 遗产税的分摊 4]"w b5%  
appraisal 估价；评估 QV)}3pW  
appreciable growth 可观增长 _[$# b ]V  
appreciable impact 显着影响 , ,{6m d  
appreciable increase 可观增长 OPJgIU%  
appreciation 增值；升值 e 2*F;.)  
appreciation against other currencies 相对其他货币升值 T+W3_xISX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CveWl$T12  
appreciation tax 增值税 M7U:g}  
appropriation 拨款；拨用；拨付 b3^R,6]x&  
appropriation account 拨款帐目 x(yX0 ,P/7  
Appropriation Bill 拨款法案 (wlfMiO  
appropriation-in-aid system 补助拨款办法 El1:?4;  
approved assets 核准资产 O2@" w23  
approved basket stock 认可一篮子证券 v|y<_Ya  
approved budget 核准预算 ):}Fu  
approved charitable donation 认可慈善捐款 xc*!W*04  
approved charitable institution 认可慈善机构 Cji#?!Ra?  
approved currency 核准货币；认可货币 $:]tcY-L9  
approved estimates 核准预算 Z]e4pR6!  
approved estimates of expenditure 核准开支预算 hOSf' mi  
approved overseas insurer 核准海外保险人 bQ=s8'  
approved overseas trust company 核准海外信托公司 .r
6YrB@['  
approved pooled investment fund 核准汇集投资基金 z qO$  
approved provident fund scheme 认可公积金计划 \SzGzCJ  
approved provision 核准拨款 <dJIq"){  
approved redeemable share 核准可赎回股份 Ku&*`dME  
approved regional stock 认可地区性证券 xK=J.>h3  
approved retirement scheme 认可退休金计划 @C<d2f|8  
approved subordinated loan 核准附属贷款 aC}vJ93i  
arbitrage 套戥；套汇；套利 I<9n(rA  
arbitrageur 套戥者；套汇者 Kd TE{].d  
arbitrary amount 临时款项 B{N=0 cSi  
arrangement 措施；安排；协定 w2KWa-BO  
arrears 欠款 ->Q`'@'|P  
arrears of pay 欠付薪酬 lxCX-a`@p  
arrears of revenue 逾期未收税款；逾期未收的帐项 A@\
qoS[  
articles of association 组织章程；组织细则；组织章程细则 VEr 6uvB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8_+vb#M  
ascertainment of profit 确定利润 oFwG+W/  
"Asia Clear" “亚洲结算系统”