[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 DYWC]*  
allotment notice 股份配售通知；配股通知 M)J*Df0@  
allotment of shares 股份分配 nUd\4;J#  
allowable 可获宽免；免税的 sd[QtK^  
allowable business loss 可扣除的营业亏损 wFJK!9KA8  
allowable expenses 可扣税的支出 oX}n"5o:  
allowance 免税额；津贴；备抵；准备金 s
^oN Q}  
allowance for debts 债项的免税额 2YN`:"  
allowance for depreciation by wear and tear 耗损折旧免税额 r6$=|Yto  
allowance for funeral expenses 殡殓费的免税额 b}4/4Z.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Iv <9})2K  
allowance for repairs and outgoings 修葺及支出方面的免税额 t <|s&  
allowance to debtor 给债务人的津贴 ^J RTi'v  
alteration of capital 资本更改 Yjl0Pz.q  
alternate trustee 候补受托人 x>J3tp$2  
amalgamation 合并 ;yZ N "r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o(``7A@7a  
ambit of charges 征税范围；收费范围 yQA[X}  
amended valuation 经修订的估值 =N{eiJ.(p  
American Commodities Exchange 美国商品交易所 s =5H.q%PV  
American Express Bank Limited 美国运通银行 m4DH90~a8  
American Stock Exchange 美国证券交易所 _#4,&bh8  
amortization 摊销 h]Oplp4\W  
amount due from banks 存放银行同业的款项 5
qr!OEF2  
amount due from banks abroad 存放海外银行同业的款项 [;=ky<K0E  
amount due from holding companies 控股公司欠款 V[I<9xaE  
amount due from local banks 存放本港银行同业的款项 U]D.z}0  
amount due to banks 银行同业的存款 "<2bjy  
amount due to banks abroad 海外银行同业的存款 cP2R24th  
amount due to holding companies 控股公司存款 zrew:5*uZ  
amount due to local banks 本港银行同业的存款 NNE,| :  
amount due to outport banks 外埠银行同业的存款 Ozv.;}SE  
amount for note issue 发行纸币的款额 3kQ^f=Wd  
amount of bond 担保契据的款额 S1zw'!O5  
amount of consideration 代价款额 '&QT }B  
amount of contribution 供款数额 +zdkdS,2<  
amount of indebtedness 负债款额 B<XPu=|  
amount of principal of the loan 贷款本金额 |+:ZO5FaO  
amount of rates chargeable 应征差饷数额 :b;1P@W<  
amount of share capital 股本额 9-Qtj49  
amount of sums assured 承保款额 5tU"|10m3  
amount of variation 变动幅度 \Ep/'Tj&  
amount of vote 拨款数额 M=WE^v!b  
amount payable 应付款额 W`'|&7~  
amount receivable 应收款额 !5OMAWNU@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |I }+!DDuv  
analysis 分析 'c[LTpn4=  
ancillary risk 附属风险 erP>P  
annual account 周年帐目；周年帐目报表；年度决算；年结 &iOtw0E  
annual accounting date 年结日期 x#0@$  
annual allowance 每年免税额；年积金；年度津贴；年津 (A'q@-XQ  
annual balance 年度余额 ++!E9GU{  
annual disposable income 每年可动用收入 ^R7zLHU;  
annual estimates 周年预算 R$fIb}PDr  
annual fee 年费 #@6L|$iX  
annual general meeting 周年大会 Zax]i,Bx  
annual growth rate 年增率；每年增长率 /V<`L  
annual long-term supplement 长期个案每年补助金 gyQ 9Z}  
annual pensionable emolument 可供计算退休金的年薪 N&ql(#r  
annual report 年报 CDYx/yO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W79A4l<  
annual return 周年报表；周年申报表；每年报税表格 +@uC:3jM  
Annual Return Rules 《周年报表规则》 un^IQMIh  
annual review of consumer prices 每年消费物价回顾 -fx88  
annual roll-forward basis 逐年延展方式 gqD^Bs'VF  
annual salary 年薪 '%!M>
rY,  
annual statement 年度报表；年度决算表 *6D%mrK
 
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 8Qz7uPq  
annuitant 年金受益人 /e sk  
annuity 年金 H8BO*8}  
annuity contract 年金合约 q7 oR9  
annuity on human life 人寿年金 `O=;
E`ep  
antecedent debt 先前的债项 xnQGCw?S&}  
ante-dated cheque 倒填日期支票 <Ihed|  
anticipated expenditure 预期开支 :5K~/=6x  
anticipated net profit 预期纯利 `/JR}g{O  
anticipated revenue 预期收入 sHTePEJ_h  
anti-inflation measure 反通货膨胀措施 01c/;B  
anti-inflationary stance 反通货膨胀立场 R,w54},  
apparent deficit 表面赤字 v~2XGm  
apparent financial solvency 表面偿债能力 sR>;h /  
apparent partner 表面合伙人 ~<aeA'>OA  
application for personal assessment 个人入息课税申请书 &/hr-5k  
application of fund 资金应用 Bb[0\Hs7  
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 Vc52s+7=8  
appointed actuary 委任精算师 ]t*P5  
appointed auditor 委任核数师；委任审计师 7x7r!rSe,  
appointed trustee 委任的受托人 9h38`*Im;  
appointer 委任人 ]AC!R{H  
apportioned pro rata 按比例分摊 `?o1cf A  
apportionment 分配；分摊 \m~\,em  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0HJqsSZ$mW  
apportionment formula 分摊方程式 0"<;You  
apportionment of estate duty 遗产税的分摊 Ddl% V7  
appraisal 估价；评估 <,X+
`m&  
appreciable growth 可观增长 v*'iW
HCl,  
appreciable impact 显着影响 )Kk(P/s  
appreciable increase 可观增长 88np/jvC{  
appreciation 增值；升值 Bx}0E  
appreciation against other currencies 相对其他货币升值 `^bvj]>l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \eMYw7y5M  
appreciation tax 增值税 mf]( 3ZL  
appropriation 拨款；拨用；拨付 @2~O^5[>  
appropriation account 拨款帐目 UGC|C F2K  
Appropriation Bill 拨款法案 a,57`Ks+n<  
appropriation-in-aid system 补助拨款办法 Nzi/3r7m  
approved assets 核准资产 v_ nBh,2  
approved basket stock 认可一篮子证券 ^Q)gsJY|I  
approved budget 核准预算 ;vv!qBl|@  
approved charitable donation 认可慈善捐款 ]k`Fl,"  
approved charitable institution 认可慈善机构 H8<7#
 
approved currency 核准货币；认可货币 2.Eu+*UC  
approved estimates 核准预算 p[
@oF5M  
approved estimates of expenditure 核准开支预算 W#Hv~1  
approved overseas insurer 核准海外保险人 {c\oOM<7  
approved overseas trust company 核准海外信托公司 ,'1Olu{v[s  
approved pooled investment fund 核准汇集投资基金 Gx h~  
approved provident fund scheme 认可公积金计划 F'UguC">  
approved provision 核准拨款
D=82$$  
approved redeemable share 核准可赎回股份 @1/}-.(n  
approved regional stock 认可地区性证券 & GzhcW~
 
approved retirement scheme 认可退休金计划 X6Nm!od'  
approved subordinated loan 核准附属贷款 .i3lG( YG  
arbitrage 套戥；套汇；套利 H81.p  
arbitrageur 套戥者；套汇者 N+C)/EN$  
arbitrary amount 临时款项 wKi}@|0[
@  
arrangement 措施；安排；协定 ~^%0V<*-}  
arrears 欠款 A"BtVy[[9  
arrears of pay 欠付薪酬 _8x'GK tU  
arrears of revenue 逾期未收税款；逾期未收的帐项 A ^4kYOe  
articles of association 组织章程；组织细则；组织章程细则 Oa.f~|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ph8Jn
+|E  
ascertainment of profit 确定利润 !rsa4t@t  
"Asia Clear" “亚洲结算系统”