[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 v.Xmrry  
allotment notice 股份配售通知；配股通知 La\|Bwx  
allotment of shares 股份分配 <ugy-vSv  
allowable 可获宽免；免税的 1p(9hVA  
allowable business loss 可扣除的营业亏损 w>&g'  
allowable expenses 可扣税的支出 )<_:%oB  
allowance 免税额；津贴；备抵；准备金 >C/O >g  
allowance for debts 债项的免税额 TFtD>q X  
allowance for depreciation by wear and tear 耗损折旧免税额 47^
7S=  
allowance for funeral expenses 殡殓费的免税额 XvkFP'%i/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Sxcp [g;  
allowance for repairs and outgoings 修葺及支出方面的免税额 y@\J7 h:  
allowance to debtor 给债务人的津贴 8C<%Y7)/  
alteration of capital 资本更改 "^5%g%  
alternate trustee 候补受托人 6<9gVh<=w  
amalgamation 合并 }?[a>.]u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N@R?<a  
ambit of charges 征税范围；收费范围 hvF>Tu]^r  
amended valuation 经修订的估值 B{cb'\C  
American Commodities Exchange 美国商品交易所 'E%+ O  
American Express Bank Limited 美国运通银行 N683!wNX  
American Stock Exchange 美国证券交易所 `<* tp@  
amortization 摊销 pxHJX2  
amount due from banks 存放银行同业的款项 vSGvv43G  
amount due from banks abroad 存放海外银行同业的款项 }M~[8f ]  
amount due from holding companies 控股公司欠款 nrCr9#  
amount due from local banks 存放本港银行同业的款项 lM[FT=M  
amount due to banks 银行同业的存款 n<Z1i)  
amount due to banks abroad 海外银行同业的存款 "ac$S9@~  
amount due to holding companies 控股公司存款  @+!u{  
amount due to local banks 本港银行同业的存款 VZr AZV^c  
amount due to outport banks 外埠银行同业的存款 zN,2 (v"  
amount for note issue 发行纸币的款额 :PQvt/-'(D  
amount of bond 担保契据的款额 _rvO#h  
amount of consideration 代价款额 2Z*^)ZQB  
amount of contribution 供款数额 `r*bG=  
amount of indebtedness 负债款额 "[\),7&03  
amount of principal of the loan 贷款本金额 OLyl.#J  
amount of rates chargeable 应征差饷数额 Yk yB  
amount of share capital 股本额 5U <;6s  
amount of sums assured 承保款额 'S
nB7Y  
amount of variation 变动幅度 }vt>}%%  
amount of vote 拨款数额 M]A!jWtE  
amount payable 应付款额 >d$Sh`a6  
amount receivable 应收款额 dR >hb*kJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L] !M1\  
analysis 分析 0R}F(tjw  
ancillary risk 附属风险 %lSjC%Z'd  
annual account 周年帐目；周年帐目报表；年度决算；年结 9M1UkS$`@  
annual accounting date 年结日期 ,2lH*=m;  
annual allowance 每年免税额；年积金；年度津贴；年津 NnqAr ,  
annual balance 年度余额 [PL]!\NJ  
annual disposable income 每年可动用收入 p]J0A ^VV  
annual estimates 周年预算 E<L6/ rG  
annual fee 年费 '*n2<y  
annual general meeting 周年大会 KU (g Zy  
annual growth rate 年增率；每年增长率 ]%I|C++
0  
annual long-term supplement 长期个案每年补助金 Ys@G0}\3G  
annual pensionable emolument 可供计算退休金的年薪 ]?(_}""1  
annual report 年报 vs(x; zpJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oE'Flc.  
annual return 周年报表；周年申报表；每年报税表格 03a<Cd/S  
Annual Return Rules 《周年报表规则》 BHJS.o*j~  
annual review of consumer prices 每年消费物价回顾 i|QL6e*0  
annual roll-forward basis 逐年延展方式 ZMmf!cKY:'  
annual salary 年薪 vlh$N K+F  
annual statement 年度报表；年度决算表 _vr;cjMI  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 zOA2chy4  
annuitant 年金受益人 7q'T,'[  
annuity 年金 g\=e86  
annuity contract 年金合约 QLOcgU^  
annuity on human life 人寿年金 ]$i~;f 8I  
antecedent debt 先前的债项 Q(h/C!rKe  
ante-dated cheque 倒填日期支票 ><"0GPxrx  
anticipated expenditure 预期开支 dmk_xBy s|  
anticipated net profit 预期纯利 ($[)Tcq*~  
anticipated revenue 预期收入 y\c-I!6>26  
anti-inflation measure 反通货膨胀措施 F]
6$4o[  
anti-inflationary stance 反通货膨胀立场 +~eybm;  
apparent deficit 表面赤字 P%Tffsl  
apparent financial solvency 表面偿债能力 _X]S`e1F  
apparent partner 表面合伙人 ?$0t @E  
application for personal assessment 个人入息课税申请书 }WEF*4B!  
application of fund 资金应用 1eMz"@Q9  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 x`VA 3nE9  
appointed actuary 委任精算师 %mMPALN]{  
appointed auditor 委任核数师；委任审计师 dIOiP\^  
appointed trustee 委任的受托人 tW}At  
appointer 委任人 -VkPy<)  
apportioned pro rata 按比例分摊 Z$
:iq  
apportionment 分配；分摊 to#N>VfD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DE" Y(;S  
apportionment formula 分摊方程式 <}bF49z  
apportionment of estate duty 遗产税的分摊 KIYs[0*k  
appraisal 估价；评估 ^=7XA894  
appreciable growth 可观增长 =w2_1F"  
appreciable impact 显着影响 &20}64eW%  
appreciable increase 可观增长 22r$Ri_>  
appreciation 增值；升值 tLo_lLn*~%  
appreciation against other currencies 相对其他货币升值 Ff{dOV.i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gMUCVKGf  
appreciation tax 增值税 w^8i!jCy  
appropriation 拨款；拨用；拨付 w[Q)b()  
appropriation account 拨款帐目 vw[i.af  
Appropriation Bill 拨款法案 m+9~f_}  
appropriation-in-aid system 补助拨款办法 ,8Q&X~$rY  
approved assets 核准资产 eG j[% pk  
approved basket stock 认可一篮子证券 /L*JHNu"_  
approved budget 核准预算 C}Ucyzfr,p  
approved charitable donation 认可慈善捐款 \TnRn(Kw  
approved charitable institution 认可慈善机构 p@iU9K\,  
approved currency 核准货币；认可货币 sG8G}f  
approved estimates 核准预算 SCo;Ek  
approved estimates of expenditure 核准开支预算 C5x*t Q|  
approved overseas insurer 核准海外保险人 @tg4rl  
approved overseas trust company 核准海外信托公司 K| '`w.  
approved pooled investment fund 核准汇集投资基金 ^!sIEL  
approved provident fund scheme 认可公积金计划 %2^wyVkq:  
approved provision 核准拨款 bW^JR,  
approved redeemable share 核准可赎回股份 z`(">J  
approved regional stock 认可地区性证券 DZqY=Sze  
approved retirement scheme 认可退休金计划 6 Eyinv  
approved subordinated loan 核准附属贷款 *m*sg64Zw  
arbitrage 套戥；套汇；套利 oxXCf%!  
arbitrageur 套戥者；套汇者 QZv}\C-c  
arbitrary amount 临时款项 JUdQ Q  
arrangement 措施；安排；协定 @~8*  
arrears 欠款 R/Z zmb{  
arrears of pay 欠付薪酬 l' 2C/#8F  
arrears of revenue 逾期未收税款；逾期未收的帐项 e]-%P(}Z  
articles of association 组织章程；组织细则；组织章程细则 12 HE=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xASH-9  
ascertainment of profit 确定利润 &AP`k  
"Asia Clear" “亚洲结算系统”