[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 c!AGKc  
allotment notice 股份配售通知；配股通知 D0/ \  
allotment of shares 股份分配 #>g]CRN  
allowable 可获宽免；免税的 x3xBl_t  
allowable business loss 可扣除的营业亏损 |tC!`.^\  
allowable expenses 可扣税的支出 BaIH7JLZ8  
allowance 免税额；津贴；备抵；准备金 f'Dl*d  
allowance for debts 债项的免税额 tRZCOEo4  
allowance for depreciation by wear and tear 耗损折旧免税额 js/N qf2>  
allowance for funeral expenses 殡殓费的免税额 V) V\M6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0&E{[~Pv  
allowance for repairs and outgoings 修葺及支出方面的免税额 #lRkp.e  
allowance to debtor 给债务人的津贴 J'`,];su  
alteration of capital 资本更改 !>W _3Ea  
alternate trustee 候补受托人 m{gx\a.5  
amalgamation 合并 +FRXTku(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 LRW7_XYz  
ambit of charges 征税范围；收费范围 fn>MOD!l  
amended valuation 经修订的估值 zFmoo4P/  
American Commodities Exchange 美国商品交易所 23BzD^2a  
American Express Bank Limited 美国运通银行 n,SDJsS^  
American Stock Exchange 美国证券交易所  *[t@j*al  
amortization 摊销 c7.%Bn,  
amount due from banks 存放银行同业的款项 fFudoIC  
amount due from banks abroad 存放海外银行同业的款项 \^orl9  
amount due from holding companies 控股公司欠款 jXB<"bw  
amount due from local banks 存放本港银行同业的款项 6cQh8_/>{#  
amount due to banks 银行同业的存款 2uu"0Rm%  
amount due to banks abroad 海外银行同业的存款 (Vnv"= (  
amount due to holding companies 控股公司存款 V6
)\;c  
amount due to local banks 本港银行同业的存款 7'\<\oT  
amount due to outport banks 外埠银行同业的存款 `?{i dg  
amount for note issue 发行纸币的款额 }a6

tG  
amount of bond 担保契据的款额 ,r!_
4|\  
amount of consideration 代价款额 |{udd~oE&  
amount of contribution 供款数额 GZ( W64  
amount of indebtedness 负债款额 A J<Sa=  
amount of principal of the loan 贷款本金额 U 0G(  
amount of rates chargeable 应征差饷数额 E Mq P  
amount of share capital 股本额 ^u`1W^>  
amount of sums assured 承保款额 {3cT\u  
amount of variation 变动幅度 |Y?1rLC  
amount of vote 拨款数额 Ey7SQb  
amount payable 应付款额 xsn2Qn/P  
amount receivable 应收款额 -,+zA.{+W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p(
o"K@I  
analysis 分析 yXyL,R  
ancillary risk 附属风险 [S;ceORx  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~Ry?}5&:  
annual accounting date 年结日期 9cQ Z`Ex  
annual allowance 每年免税额；年积金；年度津贴；年津 ([\mnL<FC  
annual balance 年度余额 FJxg9!%d  
annual disposable income 每年可动用收入 91'i7&~xdG  
annual estimates 周年预算 X}x"+#\<@  
annual fee 年费 G+&ug`0]5  
annual general meeting 周年大会 !c+,OU[  
annual growth rate 年增率；每年增长率 u*LMpTnn  
annual long-term supplement 长期个案每年补助金 eU/o I}A  
annual pensionable emolument 可供计算退休金的年薪 =UY)U-  
annual report 年报 g:&YSjO>G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,=!_7'm
 
annual return 周年报表；周年申报表；每年报税表格 &GMBvmP  
Annual Return Rules 《周年报表规则》 IkW8$>  
annual review of consumer prices 每年消费物价回顾 tgk] sQY  
annual roll-forward basis 逐年延展方式 zM:&`6;e  
annual salary 年薪 5,Rxc=  
annual statement 年度报表；年度决算表 X+6`]]  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vl1`s ^}R  
annuitant 年金受益人 U~h f,Oxi  
annuity 年金 Ed">$S  
annuity contract 年金合约 /Mq9~oC  
annuity on human life 人寿年金 02+ k,xFb  
antecedent debt 先前的债项 ]k0Pe;<  
ante-dated cheque 倒填日期支票
/qf (5Bm  
anticipated expenditure 预期开支 `p qj~s  
anticipated net profit 预期纯利 +r8:t5:/I  
anticipated revenue 预期收入 &|6 A 8,  
anti-inflation measure 反通货膨胀措施 N>a. dYXr  
anti-inflationary stance 反通货膨胀立场 l 1C'<+2j!  
apparent deficit 表面赤字  S(*u_  
apparent financial solvency 表面偿债能力 P_7QZ0
k/  
apparent partner 表面合伙人 LsW7JIQd  
application for personal assessment 个人入息课税申请书 .5?e)o)  
application of fund 资金应用 jg)+]r/hS  
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 (*6kYkUK  
appointed actuary 委任精算师 !UPKy$  
appointed auditor 委任核数师；委任审计师 !]#@:Z  
appointed trustee 委任的受托人 8/i];/,v*M  
appointer 委任人 /2s=;tA1  
apportioned pro rata 按比例分摊 E}qW'  
apportionment 分配；分摊 G+5_I"`W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^$>Q6.x?*)  
apportionment formula 分摊方程式 0R21"]L_M  
apportionment of estate duty 遗产税的分摊 H^TU?vz} <  
appraisal 估价；评估 Q
 L 1e  
appreciable growth 可观增长 5I`_SOa!  
appreciable impact 显着影响 ?R!?}7  
appreciable increase 可观增长 V oG_'P  
appreciation 增值；升值 LdH23\  
appreciation against other currencies 相对其他货币升值 vz~`M9^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (=\))t8J  
appreciation tax 增值税 2%{(BT6  
appropriation 拨款；拨用；拨付 >Tf <8r,  
appropriation account 拨款帐目 hD*83_S  
Appropriation Bill 拨款法案 d~QZcR  
appropriation-in-aid system 补助拨款办法 [@_IUvf^.  
approved assets 核准资产 9M]%h  
approved basket stock 认可一篮子证券 ,
tEd>  
approved budget 核准预算 ev
Qk,;pIm  
approved charitable donation 认可慈善捐款 hJc^NU5  
approved charitable institution 认可慈善机构 0F5QAR O  
approved currency 核准货币；认可货币 j 9sLR  
approved estimates 核准预算 W Te1E,M  
approved estimates of expenditure 核准开支预算 NScUlR"nE  
approved overseas insurer 核准海外保险人 F'^y?UP[  
approved overseas trust company 核准海外信托公司 Ny" "lcy  
approved pooled investment fund 核准汇集投资基金 SHA6;y+U/~  
approved provident fund scheme 认可公积金计划 'Szk!,_  
approved provision 核准拨款 j>I.d+  
approved redeemable share 核准可赎回股份 p|`[8uY?  
approved regional stock 认可地区性证券 77/j}Px h  
approved retirement scheme 认可退休金计划 O<\h_    
approved subordinated loan 核准附属贷款 aYmN' POi  
arbitrage 套戥；套汇；套利 L?&Trq7i  
arbitrageur 套戥者；套汇者 ?y|8bw<  
arbitrary amount 临时款项 CubBD+hl*  
arrangement 措施；安排；协定 FdE9k\E#/)  
arrears 欠款 +\GuZ5`  
arrears of pay 欠付薪酬 E]gy5y  
arrears of revenue 逾期未收税款；逾期未收的帐项 cs-dvpMZ  
articles of association 组织章程；组织细则；组织章程细则 "t>W M  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8h{;*Wr-  
ascertainment of profit 确定利润 b/g~;| <  
"Asia Clear" “亚洲结算系统”