[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 OLAwRha  
allotment notice 股份配售通知；配股通知 L4th 7#  
allotment of shares 股份分配 ]lj,GD)c  
allowable 可获宽免；免税的 g(d9=xq@k  
allowable business loss 可扣除的营业亏损 YmP`Gg#>p  
allowable expenses 可扣税的支出 p"9
a`/  
allowance 免税额；津贴；备抵；准备金 1(V>8}zn  
allowance for debts 债项的免税额 esCm`?qCP  
allowance for depreciation by wear and tear 耗损折旧免税额 ?b?`(JTR  
allowance for funeral expenses 殡殓费的免税额 = ;sEi:HC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v3 $+l1  
allowance for repairs and outgoings 修葺及支出方面的免税额 S1Q2<<[  
allowance to debtor 给债务人的津贴 *%JncK'  
alteration of capital 资本更改 <{rRcF R  
alternate trustee 候补受托人 y~)rZ-eSB  
amalgamation 合并 }wmn v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _=RA-qZ"  
ambit of charges 征税范围；收费范围 J)O1)fR  
amended valuation 经修订的估值 3`@alhD'  
American Commodities Exchange 美国商品交易所 f&+=eUp  
American Express Bank Limited 美国运通银行 vywd&7gK  
American Stock Exchange 美国证券交易所 Yk',a$.S  
amortization 摊销 !,}W |(P)  
amount due from banks 存放银行同业的款项 %-? :'F !1  
amount due from banks abroad 存放海外银行同业的款项 19od# d3+  
amount due from holding companies 控股公司欠款 D[.; H)V  
amount due from local banks 存放本港银行同业的款项 .k5 TQt  
amount due to banks 银行同业的存款
et|P5%G  
amount due to banks abroad 海外银行同业的存款 ` aTkIo:ms  
amount due to holding companies 控股公司存款 sW)C6 #  
amount due to local banks 本港银行同业的存款 I8r5u=PH  
amount due to outport banks 外埠银行同业的存款 wN,DTmtD  
amount for note issue 发行纸币的款额 p8<Y5:`  
amount of bond 担保契据的款额 ,: X+NQ  
amount of consideration 代价款额 uPk`9c 52%  
amount of contribution 供款数额 O!+LM{> F  
amount of indebtedness 负债款额 %AbA(F  
amount of principal of the loan 贷款本金额 =|IB=  
amount of rates chargeable 应征差饷数额 k$ </7IuH  
amount of share capital 股本额 f$a%&X6"-  
amount of sums assured 承保款额 b#h?O}  
amount of variation 变动幅度 ;Ab`b1B  
amount of vote 拨款数额 {~DYf*RZ  
amount payable 应付款额 d # :&Uw  
amount receivable 应收款额 J%']t$AR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wCiDvHF5+C  
analysis 分析 (p<
QRb:&Z  
ancillary risk 附属风险 +(/?$dRH  
annual account 周年帐目；周年帐目报表；年度决算；年结 "oZ] /(  
annual accounting date 年结日期 XWvT(+J  
annual allowance 每年免税额；年积金；年度津贴；年津 iq$edq[  
annual balance 年度余额 [Af&K22M(X  
annual disposable income 每年可动用收入

%=x|.e@J  
annual estimates 周年预算 910Ym!\{:  
annual fee 年费 ZbTU1Y/'   
annual general meeting 周年大会 @/}{Trmg/  
annual growth rate 年增率；每年增长率 Dt,b\6  
annual long-term supplement 长期个案每年补助金 TQm x$  
annual pensionable emolument 可供计算退休金的年薪 =ECw'  
annual report 年报 ,eq[X\B>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e:H7ht:  
annual return 周年报表；周年申报表；每年报税表格 v)@EK6Nty  
Annual Return Rules 《周年报表规则》 }49X  N  
annual review of consumer prices 每年消费物价回顾 `<ITLT  
annual roll-forward basis 逐年延展方式 hNB;29r~  
annual salary 年薪 }K,:aN,44\  
annual statement 年度报表；年度决算表 A#~"G p  
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 :+ksmyW  
annuitant 年金受益人 `j*&F8}  
annuity 年金 c^P8)gPf  
annuity contract 年金合约 dw,Nlf~*0  
annuity on human life 人寿年金 %]%.{W\j3  
antecedent debt 先前的债项 sZFIQ)b9  
ante-dated cheque 倒填日期支票 xB{
0lI  
anticipated expenditure 预期开支 IdTeue  
anticipated net profit 预期纯利 0S@O]k)  
anticipated revenue 预期收入 ]T\K-;i  
anti-inflation measure 反通货膨胀措施 "pq#A*  
anti-inflationary stance 反通货膨胀立场 f !t2a//  
apparent deficit 表面赤字 V%k[S|f3  
apparent financial solvency 表面偿债能力 AfKJaDKf  
apparent partner 表面合伙人 !!&H'XEJV  
application for personal assessment 个人入息课税申请书 K[RlR+j  
application of fund 资金应用 T[M?:~  
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 >nmby|XtW  
appointed actuary 委任精算师 {\22C `9t  
appointed auditor 委任核数师；委任审计师 I@P[}XS  
appointed trustee 委任的受托人 3/8o)9f.  
appointer 委任人 v'*  
apportioned pro rata 按比例分摊 :T3I"  
apportionment 分配；分摊 \&]M \  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~k+"!'1  
apportionment formula 分摊方程式 1 GUF,A+_O  
apportionment of estate duty 遗产税的分摊 3F 2> &p|7  
appraisal 估价；评估 `we2zT  
appreciable growth 可观增长 jEfrxlj  
appreciable impact 显着影响 fI}Z`*  
appreciable increase 可观增长 iRo UM.%  
appreciation 增值；升值 VVeO>jd  
appreciation against other currencies 相对其他货币升值 c38RE,4U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #(3w6l2  
appreciation tax 增值税 CYrVP%xRA  
appropriation 拨款；拨用；拨付 `L`*jA+_  
appropriation account 拨款帐目  X>OO4SV  
Appropriation Bill 拨款法案 fV*x2g7w  
appropriation-in-aid system 补助拨款办法 >FPE%X0+  
approved assets 核准资产 PCnE-$QH  
approved basket stock 认可一篮子证券 b_-ESs]g  
approved budget 核准预算 =]E(iR_&  
approved charitable donation 认可慈善捐款 G T#hqt'1x  
approved charitable institution 认可慈善机构 !%J;dOcU  
approved currency 核准货币；认可货币 N kp>yVj  
approved estimates 核准预算 '1;Q'-/J  
approved estimates of expenditure 核准开支预算 =Z_\8qc  
approved overseas insurer 核准海外保险人 v=nq P{  
approved overseas trust company 核准海外信托公司 6NJ"ty9Bp  
approved pooled investment fund 核准汇集投资基金 .6SdSB^M  
approved provident fund scheme 认可公积金计划 i`7{q~d=  
approved provision 核准拨款 L?&+*|VxI  
approved redeemable share 核准可赎回股份 <&TAN L  
approved regional stock 认可地区性证券 HZCEr6}(  
approved retirement scheme 认可退休金计划 a#FkoA~M  
approved subordinated loan 核准附属贷款 (:2:_FL  
arbitrage 套戥；套汇；套利 vn3<LQ]  
arbitrageur 套戥者；套汇者 =[(1u|H9  
arbitrary amount 临时款项 4IG=mG)  
arrangement 措施；安排；协定 S%uH*&`  
arrears 欠款 UTKS<.q  
arrears of pay 欠付薪酬 qu BTRW9  
arrears of revenue 逾期未收税款；逾期未收的帐项 r&)/3^S '  
articles of association 组织章程；组织细则；组织章程细则 \c>9f"jS_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aUSxy8%  
ascertainment of profit 确定利润 2<>n8K  
"Asia Clear" “亚洲结算系统”