[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 =*pu+o,?  
allotment notice 股份配售通知；配股通知 %?seX+ne  
allotment of shares 股份分配 xUYSD  
allowable 可获宽免；免税的 iBCM?RiG  
allowable business loss 可扣除的营业亏损 @Hzsud  
allowable expenses 可扣税的支出 i~4Kek6,I  
allowance 免税额；津贴；备抵；准备金 2B#\683  
allowance for debts 债项的免税额 4b)xW&K{  
allowance for depreciation by wear and tear 耗损折旧免税额 @ ) }U\=  
allowance for funeral expenses 殡殓费的免税额 x=k$^V~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v-o/zud]]  
allowance for repairs and outgoings 修葺及支出方面的免税额 v|e>zm<  
allowance to debtor 给债务人的津贴 b\?`721BG  
alteration of capital 资本更改 Y*6*;0Kx  
alternate trustee 候补受托人 U
1Oq"Ij~  
amalgamation 合并 T!n<ya
!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y:wds=lA  
ambit of charges 征税范围；收费范围 <mxUgU  
amended valuation 经修订的估值 _Uq'eZol  
American Commodities Exchange 美国商品交易所 ^U1;5+2G+~  
American Express Bank Limited 美国运通银行 ;Zw28!#Rt  
American Stock Exchange 美国证券交易所 pT <H&  
amortization 摊销 E?-K_p  
amount due from banks 存放银行同业的款项 qQb8K+t  
amount due from banks abroad 存放海外银行同业的款项 +{s^"M2`  
amount due from holding companies 控股公司欠款 >v(Xc/oI
 
amount due from local banks 存放本港银行同业的款项 uBM1;9h  
amount due to banks 银行同业的存款 r=vE0;7  
amount due to banks abroad 海外银行同业的存款 nv={. H  
amount due to holding companies 控股公司存款 W{%M+a[#l  
amount due to local banks 本港银行同业的存款 8/=2N  
amount due to outport banks 外埠银行同业的存款 |D\ ukml  
amount for note issue 发行纸币的款额 wZ\0<skU  
amount of bond 担保契据的款额 :sf;Fq  
amount of consideration 代价款额 8n56rOW!  
amount of contribution 供款数额 ~DSle 3  
amount of indebtedness 负债款额 =<<\Uo  
amount of principal of the loan 贷款本金额 ,Vog o5~X  
amount of rates chargeable 应征差饷数额 "/q6
E  
amount of share capital 股本额 up`6IWlLE  
amount of sums assured 承保款额 3cnsJV]  
amount of variation 变动幅度 {uw]s< 6  
amount of vote 拨款数额 NIgt"o[I  
amount payable 应付款额 Gce![<|ph  
amount receivable 应收款额 }"szL=s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >uVG]  
analysis 分析 cD 1p5U  
ancillary risk 附属风险 WA<~M)rb  
annual account 周年帐目；周年帐目报表；年度决算；年结 iaMZ37  
annual accounting date 年结日期 f}fM%0/5  
annual allowance 每年免税额；年积金；年度津贴；年津 {5,CW  
annual balance 年度余额 \d6A<(!=v  
annual disposable income 每年可动用收入 6K,AQ.=V2  
annual estimates 周年预算 Z$q}y 79^  
annual fee 年费 =lzjMRX(?  
annual general meeting 周年大会 %rf<YZ.\  
annual growth rate 年增率；每年增长率 ej0q*TH.  
annual long-term supplement 长期个案每年补助金
\X(.%5xC  
annual pensionable emolument 可供计算退休金的年薪 CzwnmSv{.  
annual report 年报 Z*k}I{0,-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :/u EPki  
annual return 周年报表；周年申报表；每年报税表格 rT
x]
%{  
Annual Return Rules 《周年报表规则》 lwV#j}G  
annual review of consumer prices 每年消费物价回顾 VH8,!#Q;  
annual roll-forward basis 逐年延展方式 f\Qi()  
annual salary 年薪 +Ix;~  
annual statement 年度报表；年度决算表 Eg ;r]?|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 +] Fdg
mK:  
annuitant 年金受益人 #zfBNkk&@  
annuity 年金 w|NLK
 
annuity contract 年金合约 T8v>J
4@t  
annuity on human life 人寿年金 .(! $j-B  
antecedent debt 先前的债项 1"i/*}M  
ante-dated cheque 倒填日期支票 WzF/wzR  
anticipated expenditure 预期开支 `CRW2^g  
anticipated net profit 预期纯利 ,}J(&  
anticipated revenue 预期收入 %/4ChKf!VR  
anti-inflation measure 反通货膨胀措施 sVGyHA  
anti-inflationary stance 反通货膨胀立场 t)5bHVx  
apparent deficit 表面赤字 Qv#]T,  
apparent financial solvency 表面偿债能力 Z/O5Dear/h  
apparent partner 表面合伙人 $~_TE\F1  
application for personal assessment 个人入息课税申请书 v&|o5om  
application of fund 资金应用 Wq]^1g_  
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 B%[Yu3gBo  
appointed actuary 委任精算师 'v?Z~"w=  
appointed auditor 委任核数师；委任审计师 WxFVbtw  
appointed trustee 委任的受托人 gd2cwnP  
appointer 委任人 oPl^tzO  
apportioned pro rata 按比例分摊 BjSLbw-C  
apportionment 分配；分摊 ,|D<De\v&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^`ny]3JA
 
apportionment formula 分摊方程式 iXI >>9  
apportionment of estate duty 遗产税的分摊 X"*pt5B6`  
appraisal 估价；评估 $vx]\` ^  
appreciable growth 可观增长 uq'T:
d  
appreciable impact 显着影响 (r.[b  
appreciable increase 可观增长 x:GuqE  
appreciation 增值；升值 WS4J
a$*  
appreciation against other currencies 相对其他货币升值 dxsPX=\:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z!DGCw  
appreciation tax 增值税 [8[g_  
appropriation 拨款；拨用；拨付 `i;f  
appropriation account 拨款帐目 kyMWO*>|  
Appropriation Bill 拨款法案 z`XX[9$qm  
appropriation-in-aid system 补助拨款办法 xO{yr[x"L  
approved assets 核准资产 `bNY[Gv>)  
approved basket stock 认可一篮子证券 RAPR-I;{  
approved budget 核准预算 O,u$L  
approved charitable donation 认可慈善捐款 -uX): h!  
approved charitable institution 认可慈善机构 saY":fva  
approved currency 核准货币；认可货币 'Y`or14E  
approved estimates 核准预算 jhg0H2C8  
approved estimates of expenditure 核准开支预算 T@Mrb ravc  
approved overseas insurer 核准海外保险人 h_n`E7&bG  
approved overseas trust company 核准海外信托公司 HW"@~-\  
approved pooled investment fund 核准汇集投资基金 ;Lr]w8d  
approved provident fund scheme 认可公积金计划 l]C#bL>i  
approved provision 核准拨款 c<Fr^8  
approved redeemable share 核准可赎回股份 5Sl vCL  
approved regional stock 认可地区性证券 V^apDV\AV  
approved retirement scheme 认可退休金计划 DxoW,GW  
approved subordinated loan 核准附属贷款 _TEjB:9eY  
arbitrage 套戥；套汇；套利 9Z
w{MM]  
arbitrageur 套戥者；套汇者 B)* ?H=f/  
arbitrary amount 临时款项 @~sJ ((G[5  
arrangement 措施；安排；协定 ^Y,nv,gYn  
arrears 欠款 opqY@>Vh&  
arrears of pay 欠付薪酬 ,v,#f .  
arrears of revenue 逾期未收税款；逾期未收的帐项 / -s-W<S[  
articles of association 组织章程；组织细则；组织章程细则 lub_2Cb|j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m) QV2n  
ascertainment of profit 确定利润 KDxqz$14-  
"Asia Clear" “亚洲结算系统”