[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 OY[e.N t&  
allotment notice 股份配售通知；配股通知 Z*G(5SqUh"  
allotment of shares 股份分配 L 
lqM c  
allowable 可获宽免；免税的 6y%0`!  
allowable business loss 可扣除的营业亏损 E {6~oZ#L  
allowable expenses 可扣税的支出 Q1V9PRZX
 
allowance 免税额；津贴；备抵；准备金 dEBcfya  
allowance for debts 债项的免税额 oJ#
,XMKga  
allowance for depreciation by wear and tear 耗损折旧免税额 q&C""!h^  
allowance for funeral expenses 殡殓费的免税额 **69rN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :akT 'q#  
allowance for repairs and outgoings 修葺及支出方面的免税额 zByT$P-  
allowance to debtor 给债务人的津贴 9&<x17'  
alteration of capital 资本更改 cj11S>D  
alternate trustee 候补受托人 /0\ mx4u  
amalgamation 合并 `1:{0p2q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Em[DHfu1Q  
ambit of charges 征税范围；收费范围 $d?.2Kg  
amended valuation 经修订的估值 Q)"A-"y  
American Commodities Exchange 美国商品交易所 O25lLNmO  
American Express Bank Limited 美国运通银行 12Y  
American Stock Exchange 美国证券交易所 W0I#\b18  
amortization 摊销 8[6o (  
amount due from banks 存放银行同业的款项 Y8flrM2CwG  
amount due from banks abroad 存放海外银行同业的款项 -i-?.:  
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 ETs>`#`6o  
amount due to banks 银行同业的存款  1CLL%\V  
amount due to banks abroad 海外银行同业的存款 x@8a''  
amount due to holding companies 控股公司存款 NnVnUgx  
amount due to local banks 本港银行同业的存款 6(PM'@i  
amount due to outport banks 外埠银行同业的存款 q -8t'7  
amount for note issue 发行纸币的款额 pW4 cX  
amount of bond 担保契据的款额 Z`YJBcXR  
amount of consideration 代价款额 V|\7')Qq  
amount of contribution 供款数额 dz Zb  
amount of indebtedness 负债款额 0527Wj  
amount of principal of the loan 贷款本金额 r(gXoq_w  
amount of rates chargeable 应征差饷数额 YKQr, Now  
amount of share capital 股本额 U*.0XNKp{  
amount of sums assured 承保款额 $1ndKB8)`J  
amount of variation 变动幅度 dH
( ('u[  
amount of vote 拨款数额 ;#Q%j%J  
amount payable 应付款额 LR"9D
 
amount receivable 应收款额 :6$>_m=i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f 2l{^E #h  
analysis 分析 v%Wx4v@%SE  
ancillary risk 附属风险 _V`DWR *  
annual account 周年帐目；周年帐目报表；年度决算；年结 ID/F  
annual accounting date 年结日期 w3$   
annual allowance 每年免税额；年积金；年度津贴；年津 4j)tfhwd8  
annual balance 年度余额 qe5feky  
annual disposable income 每年可动用收入 47J5oPT2'  
annual estimates 周年预算 )=Jk@yj8x  
annual fee 年费 X.:]=,aGW  
annual general meeting 周年大会 Dd`Mv$*d8  
annual growth rate 年增率；每年增长率 ->N8#XH2=  
annual long-term supplement 长期个案每年补助金 y!xE<S&Y  
annual pensionable emolument 可供计算退休金的年薪 o=
`C<}  
annual report 年报 + nF'a(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $tl\UH7%2  
annual return 周年报表；周年申报表；每年报税表格 <tioJG{OT  
Annual Return Rules 《周年报表规则》 *?MGMhE  
annual review of consumer prices 每年消费物价回顾 z?35=%~w   
annual roll-forward basis 逐年延展方式 kBN+4Dr/$  
annual salary 年薪 :,)lm.}]t  
annual statement 年度报表；年度决算表 -lv)tHs<  
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 5 (A5Y-B  
annuitant 年金受益人 0
8*v~(T  
annuity 年金 X]y)qV)a[c  
annuity contract 年金合约 )2M>3C6>f  
annuity on human life 人寿年金 %iw3oh&Fkm  
antecedent debt 先前的债项 -44&#l^}_u  
ante-dated cheque 倒填日期支票 8U_{|]M  
anticipated expenditure 预期开支 =G]@+e  
anticipated net profit 预期纯利 CD8}I85K  
anticipated revenue 预期收入 cv`~y'?D  
anti-inflation measure 反通货膨胀措施 jVq(?Gc  
anti-inflationary stance 反通货膨胀立场 aM;W$1h  
apparent deficit 表面赤字 "^Ybs'-  
apparent financial solvency 表面偿债能力 `jOX6_z?I  
apparent partner 表面合伙人 sq'Pyz[[  
application for personal assessment 个人入息课税申请书 +]Y,
q w  
application of fund 资金应用 )5 R=Z<  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 p'om-  
appointed actuary 委任精算师 Si~vDQ7"  
appointed auditor 委任核数师；委任审计师 ,UuH}E  
appointed trustee 委任的受托人 KZeQ47|  
appointer 委任人 M>/Zbnq  
apportioned pro rata 按比例分摊 9H%X2#:fH  
apportionment 分配；分摊 Gw1@KKg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K^R,Iu/M  
apportionment formula 分摊方程式 )(@Hd  
apportionment of estate duty 遗产税的分摊 &zo|Lfe  
appraisal 估价；评估 0P]E6hWgg  
appreciable growth 可观增长 ?^N3&ukkyo  
appreciable impact 显着影响 wiBVuj#  
appreciable increase 可观增长 ()H:UvM=t  
appreciation 增值；升值 jQ)T67  
appreciation against other currencies 相对其他货币升值 +}a ]GTBgA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y3=_ec3w  
appreciation tax 增值税 JwXT%op9RP  
appropriation 拨款；拨用；拨付 iya"ky~H  
appropriation account 拨款帐目 _l1NKk  
Appropriation Bill 拨款法案 )K2HK&t:  
appropriation-in-aid system 补助拨款办法 '{B!6|"X  
approved assets 核准资产 |p-t%xDdr  
approved basket stock 认可一篮子证券 95
V@X ^Ee  
approved budget 核准预算 kTvd+TP4  
approved charitable donation 认可慈善捐款 LupkrxV  
approved charitable institution 认可慈善机构 tzh1s i  
approved currency 核准货币；认可货币 /g4f`$a  
approved estimates 核准预算 c?@T 1h4  
approved estimates of expenditure 核准开支预算 *2X0^H|dS  
approved overseas insurer 核准海外保险人
L/z),#  
approved overseas trust company 核准海外信托公司 Ggb5K8D*  
approved pooled investment fund 核准汇集投资基金 mbueP.q[?  
approved provident fund scheme 认可公积金计划 Ct%x&m:  
approved provision 核准拨款 NrJKbk^4u/  
approved redeemable share 核准可赎回股份 fX|Y;S-@+  
approved regional stock 认可地区性证券 |u;v27  
approved retirement scheme 认可退休金计划 Y(d$  
approved subordinated loan 核准附属贷款 z+
>}RT]  
arbitrage 套戥；套汇；套利 ,zTy?OQ  
arbitrageur 套戥者；套汇者 D~\$~&_]=  
arbitrary amount 临时款项 eD#hpl  
arrangement 措施；安排；协定 zO MA  
arrears 欠款 1&U>,;]*
 
arrears of pay 欠付薪酬 E)fglYWs2  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y
"wUt &  
articles of association 组织章程；组织细则；组织章程细则 C;vtY[}<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }:~x7|~s:  
ascertainment of profit 确定利润 }_68j8`  
"Asia Clear" “亚洲结算系统”