[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 4EK[g M8  
allotment notice 股份配售通知；配股通知 .jKO 6f  
allotment of shares 股份分配 XVfQ scZe  
allowable 可获宽免；免税的 fP|\1Y?CS  
allowable business loss 可扣除的营业亏损 IlrmXSr  
allowable expenses 可扣税的支出 U}7[8&k1  
allowance 免税额；津贴；备抵；准备金 n&fV3[m`2  
allowance for debts 债项的免税额 {)y4Qp  
allowance for depreciation by wear and tear 耗损折旧免税额 4D13K.h`O  
allowance for funeral expenses 殡殓费的免税额 kel {9b=i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4Y 2>w  
allowance for repairs and outgoings 修葺及支出方面的免税额 p c],H  
allowance to debtor 给债务人的津贴 )\(pDn$W  
alteration of capital 资本更改 :NLNxK  
alternate trustee 候补受托人 .DQ]q o]OG  
amalgamation 合并 x#^kv)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p5K NqqZZ  
ambit of charges 征税范围；收费范围 . ~< +  
amended valuation 经修订的估值 qha<.Ro  
American Commodities Exchange 美国商品交易所 7Tbkti;  
American Express Bank Limited 美国运通银行 uv5@Alm  
American Stock Exchange 美国证券交易所 u;!Rv E8N  
amortization 摊销 { \ePJG#  
amount due from banks 存放银行同业的款项 Ie~~LU  
amount due from banks abroad 存放海外银行同业的款项 RBXoU'.  
amount due from holding companies 控股公司欠款  ,&-[$,  
amount due from local banks 存放本港银行同业的款项 4Q>F4v`  
amount due to banks 银行同业的存款 OK 6}9Eu9  
amount due to banks abroad 海外银行同业的存款 DXt^Ym5Cv  
amount due to holding companies 控股公司存款 PG!vn@b6  
amount due to local banks 本港银行同业的存款 `g=~u{0  
amount due to outport banks 外埠银行同业的存款 CmTJa5:  
amount for note issue 发行纸币的款额 &u8c!;y$b  
amount of bond 担保契据的款额 3Z 0\I\E  
amount of consideration 代价款额 rXPXO=F1/  
amount of contribution 供款数额 UU/|s>F  
amount of indebtedness 负债款额 cF2/}m]  
amount of principal of the loan 贷款本金额 .tNB07=7  
amount of rates chargeable 应征差饷数额 J$;)TI  
amount of share capital 股本额 >UMnItq( l  
amount of sums assured 承保款额 <c#[.{A}s  
amount of variation 变动幅度 S\A[Z&k0  
amount of vote 拨款数额 wu')Q/v  
amount payable 应付款额 NSq=_8  
amount receivable 应收款额 zMKL: Um"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~'3% Qr  
analysis 分析 `2P T 8UM  
ancillary risk 附属风险 U4gwxK  
annual account 周年帐目；周年帐目报表；年度决算；年结 ${wE5^ky  
annual accounting date 年结日期 bRp[N  
annual allowance 每年免税额；年积金；年度津贴；年津 2e"}5b5  
annual balance 年度余额 jq)|U q'6  
annual disposable income 每年可动用收入 ks D1NB;9  
annual estimates 周年预算 R.N*G]K5  
annual fee 年费 `vw.~OBl  
annual general meeting 周年大会 V*}zwms6  
annual growth rate 年增率；每年增长率 %a `dOEO  
annual long-term supplement 长期个案每年补助金 $}$@)!-  
annual pensionable emolument 可供计算退休金的年薪 |xm|Q(PG  
annual report 年报 mQd?Tyvn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j`B{w   
annual return 周年报表；周年申报表；每年报税表格 -cgukl4Va  
Annual Return Rules 《周年报表规则》 YqgW8EM  
annual review of consumer prices 每年消费物价回顾 h.0K PF]O  
annual roll-forward basis 逐年延展方式 $nn5;11@gY  
annual salary 年薪 :(Bi{cw  
annual statement 年度报表；年度决算表 qgNK!(kWpr  
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 L ]c9
 
annuitant 年金受益人 -e>)yM `i  
annuity 年金 s`RJl V  
annuity contract 年金合约 }c%y0)fL
 
annuity on human life 人寿年金 aehMLl9cl  
antecedent debt 先前的债项 _ GSw\r  
ante-dated cheque 倒填日期支票 #cS,5(BM  
anticipated expenditure 预期开支 !$Z"\v'b  
anticipated net profit 预期纯利 9DX3]Z\7X  
anticipated revenue 预期收入 |U $-d^ZJ  
anti-inflation measure 反通货膨胀措施 [[Z>(d$8  
anti-inflationary stance 反通货膨胀立场 46Nf|~
 
apparent deficit 表面赤字 Q%^bA,$&D  
apparent financial solvency 表面偿债能力 JB@VP{  
apparent partner 表面合伙人 i:ZA{hA`c  
application for personal assessment 个人入息课税申请书 xQap44KPZ  
application of fund 资金应用 $:!T/*p*  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 bl_WN|SQ  
appointed actuary 委任精算师 -QDgr`%5  
appointed auditor 委任核数师；委任审计师 Z;D3lbqE  
appointed trustee 委任的受托人 Xf9%A2 iB  
appointer 委任人 KTt$Pt/.  
apportioned pro rata 按比例分摊 zD<9A6AB  
apportionment 分配；分摊 VAGMI+ -  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VY@hhr1s~  
apportionment formula 分摊方程式 [dlH t;S  
apportionment of estate duty 遗产税的分摊 /}_c7+//  
appraisal 估价；评估 /g'-*:a  
appreciable growth 可观增长 y#;VGf6lj  
appreciable impact 显着影响 !#1A7[WN  
appreciable increase 可观增长 tY'QQN||  
appreciation 增值；升值 +z0}{,HX  
appreciation against other currencies 相对其他货币升值 }c ;um  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [[h) 4H{T  
appreciation tax 增值税 -i5g 8t'  
appropriation 拨款；拨用；拨付 i0Q _f!j  
appropriation account 拨款帐目 9dtGqXX  
Appropriation Bill 拨款法案 `e>F<{ M6@  
appropriation-in-aid system 补助拨款办法 } <4[(N  
approved assets 核准资产 \N+Ta:U1P  
approved basket stock 认可一篮子证券 K/v-P <g  
approved budget 核准预算 cE5Zxcn  
approved charitable donation 认可慈善捐款 g4aX  
approved charitable institution 认可慈善机构 tkqBCKpDa  
approved currency 核准货币；认可货币 3}{5 X'  
approved estimates 核准预算 )+4}Ix/q  
approved estimates of expenditure 核准开支预算 h^kNM8  
approved overseas insurer 核准海外保险人 `)M\(_  
approved overseas trust company 核准海外信托公司
7u5\#|yL  
approved pooled investment fund 核准汇集投资基金 KGmc*Jwy  
approved provident fund scheme 认可公积金计划 N3p 7 0  
approved provision 核准拨款 I7z/GA\x  
approved redeemable share 核准可赎回股份 Fi%W\Y'  
approved regional stock 认可地区性证券 _ZM9 "<M-X  
approved retirement scheme 认可退休金计划 u;ooDIq@  
approved subordinated loan 核准附属贷款 -u9yR"n\}  
arbitrage 套戥；套汇；套利 tO>OD#  
arbitrageur 套戥者；套汇者 3(})uV  
arbitrary amount 临时款项 'oZn<c`  
arrangement 措施；安排；协定 0k0c   
arrears 欠款 OMI!=Upz  
arrears of pay 欠付薪酬 LYg$M@  
arrears of revenue 逾期未收税款；逾期未收的帐项 A2:){`Mw  
articles of association 组织章程；组织细则；组织章程细则 :#:O(K1PW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s/vOxGc  
ascertainment of profit 确定利润 s8Ry}{  
"Asia Clear" “亚洲结算系统”