[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 o[v`Am?v   
allotment notice 股份配售通知；配股通知 ?ft_  
allotment of shares 股份分配 cEqh|Q  
allowable 可获宽免；免税的 J:(Shd'4D  
allowable business loss 可扣除的营业亏损 wP8R=T  
allowable expenses 可扣税的支出 :%>8\q>UX  
allowance 免税额；津贴；备抵；准备金 9Np0<e3p  
allowance for debts 债项的免税额 RChY+3,L)  
allowance for depreciation by wear and tear 耗损折旧免税额 zHdp'J"
  
allowance for funeral expenses 殡殓费的免税额 W^Rb~b^?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <
GNOT"z  
allowance for repairs and outgoings 修葺及支出方面的免税额 BphF+'CM  
allowance to debtor 给债务人的津贴 J<BdIKCma  
alteration of capital 资本更改 +.N;h-
'  
alternate trustee 候补受托人 6AwnmGL(;;  
amalgamation 合并 IL\mFjZ'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7q^/.:wlf  
ambit of charges 征税范围；收费范围 qXhrK /  
amended valuation 经修订的估值 h7y*2:l6  
American Commodities Exchange 美国商品交易所 =#^dG''*"  
American Express Bank Limited 美国运通银行 YpKa i3 B  
American Stock Exchange 美国证券交易所 ?Tl@e   
amortization 摊销 ZH}NlEn  
amount due from banks 存放银行同业的款项 > Qtyw.n  
amount due from banks abroad 存放海外银行同业的款项 E, v1F!  
amount due from holding companies 控股公司欠款 )m'_>-`^:  
amount due from local banks 存放本港银行同业的款项 <+b:  
amount due to banks 银行同业的存款 !<LS4s;  
amount due to banks abroad 海外银行同业的存款 qnS7z%H8   
amount due to holding companies 控股公司存款 q#a21~S<  
amount due to local banks 本港银行同业的存款 X,N@`  
amount due to outport banks 外埠银行同业的存款 0K2[E^.WN  
amount for note issue 发行纸币的款额 M[{Cy[ta  
amount of bond 担保契据的款额 # R&[+1=9j  
amount of consideration 代价款额 {Psj#.qP1  
amount of contribution 供款数额 BdKtpje  
amount of indebtedness 负债款额
u#,]>;  
amount of principal of the loan 贷款本金额 JdRs=#X  
amount of rates chargeable 应征差饷数额 >ahj|pm  
amount of share capital 股本额 q kKABow  
amount of sums assured 承保款额 Sy'>JHx  
amount of variation 变动幅度 yTn@p(J  
amount of vote 拨款数额 >YfOR%mS4  
amount payable 应付款额 |pgkl`  
amount receivable 应收款额 bVx]r[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =z/F=1^<  
analysis 分析 @j (jOe  
ancillary risk 附属风险 OKqpc;y:D  
annual account 周年帐目；周年帐目报表；年度决算；年结 A;!FtD/  
annual accounting date 年结日期 d0=nAZZ  
annual allowance 每年免税额；年积金；年度津贴；年津 B1M/5cr.  
annual balance 年度余额 {_~G+rqY  
annual disposable income 每年可动用收入 %:,=J  
annual estimates 周年预算 [o.zar82  
annual fee 年费 ,$]q2aL  
annual general meeting 周年大会 } 8P}L@q  
annual growth rate 年增率；每年增长率 9y5\4&v  
annual long-term supplement 长期个案每年补助金 U %ESuq#  
annual pensionable emolument 可供计算退休金的年薪 PsgzDhRv  
annual report 年报 oW[,EW+u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 SIl g  
annual return 周年报表；周年申报表；每年报税表格 q KM]wu0Et  
Annual Return Rules 《周年报表规则》 *o[%?$8T  
annual review of consumer prices 每年消费物价回顾 t0>{0 5  
annual roll-forward basis 逐年延展方式 LasH[:QQQ  
annual salary 年薪 )ziQ=k6d6  
annual statement 年度报表；年度决算表 ,_$"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 #$w#"Nr9k  
annuitant 年金受益人 %RN-J*s]  
annuity 年金 %5G BMMn  
annuity contract 年金合约 is(!_Iv  
annuity on human life 人寿年金 4I
-p/&Q  
antecedent debt 先前的债项 ^kr)U8  
ante-dated cheque 倒填日期支票 %D r?.e  
anticipated expenditure 预期开支 #CPPdU$  
anticipated net profit 预期纯利 aA ri  
anticipated revenue 预期收入 tD]&e t  
anti-inflation measure 反通货膨胀措施 h)rf6*hw  
anti-inflationary stance 反通货膨胀立场 Nd_@J&  
apparent deficit 表面赤字 BFOFes`>~  
apparent financial solvency 表面偿债能力 .A\\v6@  
apparent partner 表面合伙人 IDh`0/i]  
application for personal assessment 个人入息课税申请书 
>bN~p  
application of fund 资金应用 7LwS =yP  
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 yj~"C$s  
appointed actuary 委任精算师 H/k W :k  
appointed auditor 委任核数师；委任审计师 RfBb{?PP)  
appointed trustee 委任的受托人 bUN,P"  
appointer 委任人 O->eg  
apportioned pro rata 按比例分摊 eeU$uR  
apportionment 分配；分摊 pV6HQ:y1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  +Rgw
+o  
apportionment formula 分摊方程式 -o_TC  
apportionment of estate duty 遗产税的分摊 Qcy`O m^2  
appraisal 估价；评估 U 0RfovJ  
appreciable growth 可观增长 ?@?a}   
appreciable impact 显着影响 EQ7n'W
qq  
appreciable increase 可观增长 X`n0b<  
appreciation 增值；升值 <83gn :$  
appreciation against other currencies 相对其他货币升值 ;q; C^l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .4<U*X kt  
appreciation tax 增值税 A{I a21T7  
appropriation 拨款；拨用；拨付 n2mw@Ay!  
appropriation account 拨款帐目 7f%Qc %B  
Appropriation Bill 拨款法案 EQJ_$ 6
  
appropriation-in-aid system 补助拨款办法 ph?
0I:eU  
approved assets 核准资产 lK,=`x
e  
approved basket stock 认可一篮子证券 )v=G}j^  
approved budget 核准预算 b8Rh|"J)
d  
approved charitable donation 认可慈善捐款 *ZR@z80i  
approved charitable institution 认可慈善机构 c^Jgr(Ow  
approved currency 核准货币；认可货币 8Wx@[!  
approved estimates 核准预算 g]<Z]R`  
approved estimates of expenditure 核准开支预算 'UVv(-  
approved overseas insurer 核准海外保险人 h ^h-pd  
approved overseas trust company 核准海外信托公司 M`P]cX)x  
approved pooled investment fund 核准汇集投资基金 %lJiM`a  
approved provident fund scheme 认可公积金计划 ^:!(jiH  
approved provision 核准拨款 As~p1%nok  
approved redeemable share 核准可赎回股份 tOg 8L2  
approved regional stock 认可地区性证券 $SzCVWS  
approved retirement scheme 认可退休金计划 e( o/we{  
approved subordinated loan 核准附属贷款 wUCDJY:,1  
arbitrage 套戥；套汇；套利 o9LD6$  
arbitrageur 套戥者；套汇者 O)xEF~DaD  
arbitrary amount 临时款项 Gr"7w[|+  
arrangement 措施；安排；协定 NhoS7 y(  
arrears 欠款 ; G59}d p~  
arrears of pay 欠付薪酬 3{4/7DcX  
arrears of revenue 逾期未收税款；逾期未收的帐项 xbrmPGpW$  
articles of association 组织章程；组织细则；组织章程细则 '<D`:srV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nqxq@.L2  
ascertainment of profit 确定利润 gQh Ccv  
"Asia Clear" “亚洲结算系统”