[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 4`s)ue  
allotment notice 股份配售通知；配股通知 &mcR   
allotment of shares 股份分配 wlrIgn%  
allowable 可获宽免；免税的 *Rq`*D>:U}  
allowable business loss 可扣除的营业亏损 ^7Lk-a7gp  
allowable expenses 可扣税的支出 1aq2aLx  
allowance 免税额；津贴；备抵；准备金 8b7;\C~$p  
allowance for debts 债项的免税额 8"i/wMP]  
allowance for depreciation by wear and tear 耗损折旧免税额 @V$I?iXV  
allowance for funeral expenses 殡殓费的免税额 !R74J=#(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LJWTSf"f?  
allowance for repairs and outgoings 修葺及支出方面的免税额 Jn*Na
o_)  
allowance to debtor 给债务人的津贴 !lhFKb;  
alteration of capital 资本更改 &\k?xN  
alternate trustee 候补受托人 ,E?4f @|X  
amalgamation 合并 0~]QIdu{AR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cz#_<8'N  
ambit of charges 征税范围；收费范围 Q2"WV  
amended valuation 经修订的估值 n'?4.tb  
American Commodities Exchange 美国商品交易所 j;iL&eo>  
American Express Bank Limited 美国运通银行 "y$ qrN-  
American Stock Exchange 美国证券交易所 MqdB\OW &  
amortization 摊销 < eQ[kM  
amount due from banks 存放银行同业的款项 &2{]hRM  
amount due from banks abroad 存放海外银行同业的款项 s`c?:  
amount due from holding companies 控股公司欠款 Sph*1c(R  
amount due from local banks 存放本港银行同业的款项 RL*]g*  
amount due to banks 银行同业的存款 \5hw9T&[B  
amount due to banks abroad 海外银行同业的存款 ({e7U17[#  
amount due to holding companies 控股公司存款 #V[SQ=>x[  
amount due to local banks 本港银行同业的存款 /lJjQ]c;>  
amount due to outport banks 外埠银行同业的存款 4%7 s259%  
amount for note issue 发行纸币的款额 >rw"Rd'  
amount of bond 担保契据的款额 o@3B(j;J`  
amount of consideration 代价款额 K2HvI7$-  
amount of contribution 供款数额 3]^'  
amount of indebtedness 负债款额 U Du~2%  
amount of principal of the loan 贷款本金额 t#5:\U5r.  
amount of rates chargeable 应征差饷数额 G3dhM#!  
amount of share capital 股本额 ZMdW2_*F   
amount of sums assured 承保款额 \Yq0 zVol  
amount of variation 变动幅度 uNbIX:L,  
amount of vote 拨款数额 R hio7C  
amount payable 应付款额 O> AFF@=  
amount receivable 应收款额 h<Wg
3o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A"4@L*QV  
analysis 分析 @.ZL7$|d  
ancillary risk 附属风险 QKccrAo  
annual account 周年帐目；周年帐目报表；年度决算；年结 H&bh<KPMh  
annual accounting date 年结日期 ao$):,2*  
annual allowance 每年免税额；年积金；年度津贴；年津 J`<f  
annual balance 年度余额 iy
j3QLqE  
annual disposable income 每年可动用收入 -:SIS`0s  
annual estimates 周年预算 7Z0/(V. -  
annual fee 年费 e+@xsn3  
annual general meeting 周年大会 )6{P8k4Zr  
annual growth rate 年增率；每年增长率 0T))>.iu#  
annual long-term supplement 长期个案每年补助金 g1@wf  
annual pensionable emolument 可供计算退休金的年薪 J=*K"8Qr  
annual report 年报 ?Y3@"rdR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2-mQt_ i  
annual return 周年报表；周年申报表；每年报税表格 m*oc)x7'  
Annual Return Rules 《周年报表规则》 |<(t}}X  
annual review of consumer prices 每年消费物价回顾 yM ,VrUh  
annual roll-forward basis 逐年延展方式 8lwM{?k$  
annual salary 年薪 ZEGd4_ux  
annual statement 年度报表；年度决算表 ~`R1sSr"  
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 ~@P)tl>  
annuitant 年金受益人
{/ &B!zvl  
annuity 年金 KlUqoJ;"  
annuity contract 年金合约 /U* yw5  
annuity on human life 人寿年金 zfjw;sUX  
antecedent debt 先前的债项 /9_#U#vhY  
ante-dated cheque 倒填日期支票 x?L hq2  
anticipated expenditure 预期开支 ]l[2hy= cV  
anticipated net profit 预期纯利 <HQ&-jx  
anticipated revenue 预期收入 xl2g0?   
anti-inflation measure 反通货膨胀措施 GwQn;gkF  
anti-inflationary stance 反通货膨胀立场 V@Wcb$mgk  
apparent deficit 表面赤字 ^>m^\MuZ  
apparent financial solvency 表面偿债能力 c7qwNs*f  
apparent partner 表面合伙人 H/J<Pd$p  
application for personal assessment 个人入息课税申请书 <&U!N'CE  
application of fund 资金应用  O<GF>  
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 wiE]z  
appointed actuary 委任精算师 z*LiweR-  
appointed auditor 委任核数师；委任审计师 )ooWQ-%P  
appointed trustee 委任的受托人 kon=il<@  
appointer 委任人 b
k3Unreh  
apportioned pro rata 按比例分摊 e<5Y94YE  
apportionment 分配；分摊  I=[cZ;t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2U9&l1P=  
apportionment formula 分摊方程式 2OalAY6RS  
apportionment of estate duty 遗产税的分摊 <*
Y'lV  
appraisal 估价；评估 o:UXPAj  
appreciable growth 可观增长 V`k8j-*s  
appreciable impact 显着影响 4;*f1_;f~  
appreciable increase 可观增长 IKcKRw/O$  
appreciation 增值；升值 wPnybb{  
appreciation against other currencies 相对其他货币升值 n93zD*;5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8#59iQl  
appreciation tax 增值税 R0<<
f]  
appropriation 拨款；拨用；拨付 % ;O}FyP  
appropriation account 拨款帐目 Wsm`YLYkt!  
Appropriation Bill 拨款法案 aws"3O% uW  
appropriation-in-aid system 补助拨款办法 n+oD C65[  
approved assets 核准资产 )#`H."Z  
approved basket stock 认可一篮子证券 `|<+  ?  
approved budget 核准预算 .mPg0  
approved charitable donation 认可慈善捐款 l2&hBacT  
approved charitable institution 认可慈善机构 )i!^]|$  
approved currency 核准货币；认可货币 |Td5l?  
approved estimates 核准预算 ;&?pd"^<_Z  
approved estimates of expenditure 核准开支预算 9;KJr[FQV  
approved overseas insurer 核准海外保险人 h^M^7S  
approved overseas trust company 核准海外信托公司 1r571B*O  
approved pooled investment fund 核准汇集投资基金 HomN/wKh  
approved provident fund scheme 认可公积金计划 ~O4|KY  
approved provision 核准拨款 nY^Nbh0  
approved redeemable share 核准可赎回股份 l4ouZR  
approved regional stock 认可地区性证券 )|]Z>>%t  
approved retirement scheme 认可退休金计划  @E_zR  
approved subordinated loan 核准附属贷款 , Oli  
arbitrage 套戥；套汇；套利 OD+5q(!"a  
arbitrageur 套戥者；套汇者 h0VzI uV  
arbitrary amount 临时款项 >o[|"oLO  
arrangement 措施；安排；协定 r4;Bu<PQN1  
arrears 欠款 #@Y/{[s|@  
arrears of pay 欠付薪酬  @Fx@5e  
arrears of revenue 逾期未收税款；逾期未收的帐项 #WufZ18#  
articles of association 组织章程；组织细则；组织章程细则 vWY(%Q,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tWD|qg _  
ascertainment of profit 确定利润 Z+idLbIs  
"Asia Clear" “亚洲结算系统”