[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 "B`yk/GM]  
allotment notice 股份配售通知；配股通知 $LUNA.  
allotment of shares 股份分配 d
R2#n  
allowable 可获宽免；免税的 ~7PPB|XY  
allowable business loss 可扣除的营业亏损 FG8genCH@  
allowable expenses 可扣税的支出 7aTo!T  
allowance 免税额；津贴；备抵；准备金 c_b^t09  
allowance for debts 债项的免税额 #W<D~C[I _  
allowance for depreciation by wear and tear 耗损折旧免税额 yO Cv-zm  
allowance for funeral expenses 殡殓费的免税额 kM>0>fkjE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N*JWd  
allowance for repairs and outgoings 修葺及支出方面的免税额 @Tmqw(n{  
allowance to debtor 给债务人的津贴 "Yw-1h`fR  
alteration of capital 资本更改 (mXV5IM  
alternate trustee 候补受托人 pE >~F  
amalgamation 合并 -05zcIVo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $?p^ m`t_  
ambit of charges 征税范围；收费范围 P\bW kp0  
amended valuation 经修订的估值 vGWX=O  
American Commodities Exchange 美国商品交易所 ~X;r}l=k<  
American Express Bank Limited 美国运通银行 {xr!H-9ZAA  
American Stock Exchange 美国证券交易所 l= 5kd.{  
amortization 摊销 ?}^e,.M0?s  
amount due from banks 存放银行同业的款项 SZJ~ktXC-V  
amount due from banks abroad 存放海外银行同业的款项 qA:CV(Z  
amount due from holding companies 控股公司欠款 Mj5=
t:MI  
amount due from local banks 存放本港银行同业的款项 ,vP9
oY[n  
amount due to banks 银行同业的存款 ) ^PY-~o[  
amount due to banks abroad 海外银行同业的存款 2#'{
Q4K  
amount due to holding companies 控股公司存款 +GMM&6<  
amount due to local banks 本港银行同业的存款 %w7J
0p  
amount due to outport banks 外埠银行同业的存款 !]qwRB$5  
amount for note issue 发行纸币的款额 #9z\Wblr  
amount of bond 担保契据的款额 u{=(]n  
amount of consideration 代价款额 c>d+q9M  
amount of contribution 供款数额 }S'+Ytea  
amount of indebtedness 负债款额 }_}C ^  
amount of principal of the loan 贷款本金额 M9*7r\hqYV  
amount of rates chargeable 应征差饷数额 1fwCQM   
amount of share capital 股本额 VR5$[-E3  
amount of sums assured 承保款额 7QL>f5Q
 
amount of variation 变动幅度 dix\hqZ
  
amount of vote 拨款数额 zllY$V&<!  
amount payable 应付款额 ~=(?Z2UDA_  
amount receivable 应收款额 I"*g-ji0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  ~d_Z?Z  
analysis 分析 j['Z|Am"l  
ancillary risk 附属风险 -?<wvUbR{  
annual account 周年帐目；周年帐目报表；年度决算；年结 cX"[#Em#  
annual accounting date 年结日期 HB`u@9le  
annual allowance 每年免税额；年积金；年度津贴；年津 ?,NZ/n  
annual balance 年度余额 C/%umazP9  
annual disposable income 每年可动用收入 dsqqq,>Q  
annual estimates 周年预算 %b'ic  
annual fee 年费 qJB9z0a<Ov  
annual general meeting 周年大会 < 9eQ  
annual growth rate 年增率；每年增长率 A- IpE  
annual long-term supplement 长期个案每年补助金 YTxUKE:  
annual pensionable emolument 可供计算退休金的年薪 %).phn"ij[  
annual report 年报 laqKP+G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OM{-^  
annual return 周年报表；周年申报表；每年报税表格 `7}6
  
Annual Return Rules 《周年报表规则》 VcIsAK".4[  
annual review of consumer prices 每年消费物价回顾 T=:&W 3  
annual roll-forward basis 逐年延展方式 9a2Ga
 
annual salary 年薪 YFOK%7K  
annual statement 年度报表；年度决算表 s@ m A\  
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 S(mJ; C  
annuitant 年金受益人 h>$,97EU  
annuity 年金 wlBdA  
annuity contract 年金合约 2fTkHBhn&  
annuity on human life 人寿年金 |ap{+ xh  
antecedent debt 先前的债项 c3&F\3  
ante-dated cheque 倒填日期支票 j a70w:ja  
anticipated expenditure 预期开支 d|]F^DDuI  
anticipated net profit 预期纯利 r Y|'<$wvg  
anticipated revenue 预期收入 EnA) Rz  
anti-inflation measure 反通货膨胀措施 7J./SBhB  
anti-inflationary stance 反通货膨胀立场 016l$K4  
apparent deficit 表面赤字 ,%mTKOs  
apparent financial solvency 表面偿债能力 L7_Mg{  
apparent partner 表面合伙人 IV_uf  
application for personal assessment 个人入息课税申请书 
A
,e/y  
application of fund 资金应用 O\pqZ`E=s  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 h1G]w/.ws  
appointed actuary 委任精算师 *pw:oTO  
appointed auditor 委任核数师；委任审计师 HI#}M|4n  
appointed trustee 委任的受托人 3l->$R]  
appointer 委任人 pK1P-!c  
apportioned pro rata 按比例分摊 X}0 NeG^'O  
apportionment 分配；分摊 lg&"=VXx51  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?0hk~8c  
apportionment formula 分摊方程式 H.XD8qi3W  
apportionment of estate duty 遗产税的分摊 xO9,,w47  
appraisal 估价；评估 p]*$m=
t0r  
appreciable growth 可观增长 LTS3 [=AB  
appreciable impact 显着影响 99G/(Z}  
appreciable increase 可观增长 'SYjEhvw  
appreciation 增值；升值 IpGq_TU  
appreciation against other currencies 相对其他货币升值 3ypB~bNw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \yNjsG@,  
appreciation tax 增值税 !w]!\H  
appropriation 拨款；拨用；拨付 WTA0S}pT  
appropriation account 拨款帐目 u3Z*hs)Z%  
Appropriation Bill 拨款法案 {a `kPfP  
appropriation-in-aid system 补助拨款办法 &at>pV3_  
approved assets 核准资产 x%k4Lm  
approved basket stock 认可一篮子证券 7.CzS  
approved budget 核准预算 )M#~/~^f+  
approved charitable donation 认可慈善捐款 }h5pM`|1  
approved charitable institution 认可慈善机构 zOLt)2-<  
approved currency 核准货币；认可货币 K_Y0;!W  
approved estimates 核准预算 jkQv cU  
approved estimates of expenditure 核准开支预算 Au#(g uvm  
approved overseas insurer 核准海外保险人 zv <,  
approved overseas trust company 核准海外信托公司 [X
#bDO<t  
approved pooled investment fund 核准汇集投资基金 +>KWYPH  
approved provident fund scheme 认可公积金计划 ^>h
9<  
approved provision 核准拨款 GuQ3$B3j  
approved redeemable share 核准可赎回股份 eqD%Qd
x  
approved regional stock 认可地区性证券 
}/x `w  
approved retirement scheme 认可退休金计划 FfI$3:9  
approved subordinated loan 核准附属贷款 ,8;;#XR3  
arbitrage 套戥；套汇；套利 jeN_ sm81b  
arbitrageur 套戥者；套汇者 %((F}9_6  
arbitrary amount 临时款项 +z+25qWi  
arrangement 措施；安排；协定 D`3}j   
arrears 欠款 x@m"[u  
arrears of pay 欠付薪酬 <4^ _dJ9=  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;.V5:,&  
articles of association 组织章程；组织细则；组织章程细则 yf*MG&}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YgQ_P4B;  
ascertainment of profit 确定利润 !vr">@}K  
"Asia Clear" “亚洲结算系统”