[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 qsvUJU  
allotment notice 股份配售通知；配股通知 k|A!5A2  
allotment of shares 股份分配 18[f_0@ #  
allowable 可获宽免；免税的 i
qy}|xAU  
allowable business loss 可扣除的营业亏损 h!K B%4V  
allowable expenses 可扣税的支出 LOnh
FX   
allowance 免税额；津贴；备抵；准备金 a m<R!(  
allowance for debts 债项的免税额 Qmn5umd=?\  
allowance for depreciation by wear and tear 耗损折旧免税额 d`~#uN {  
allowance for funeral expenses 殡殓费的免税额 ys#M* {?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 eU%5CVH.v  
allowance for repairs and outgoings 修葺及支出方面的免税额 T@yH.4D  
allowance to debtor 给债务人的津贴 (la<X<w  
alteration of capital 资本更改 \=N tbBL$[  
alternate trustee 候补受托人 nrt0[E-&~  
amalgamation 合并 ]`. d%Vx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0[v:^H  
ambit of charges 征税范围；收费范围 N7oMtlvL[w  
amended valuation 经修订的估值 H&03>.b  
American Commodities Exchange 美国商品交易所 .qK=lHxT  
American Express Bank Limited 美国运通银行 xZ@Y`2A':  
American Stock Exchange 美国证券交易所 b,Z& P|  
amortization 摊销 =\XAD+
 
amount due from banks 存放银行同业的款项 _5`M( ;hL2  
amount due from banks abroad 存放海外银行同业的款项 :W1,s53  
amount due from holding companies 控股公司欠款 0'py7  
amount due from local banks 存放本港银行同业的款项 awkVjyqX  
amount due to banks 银行同业的存款 {Y0I A97,  
amount due to banks abroad 海外银行同业的存款 QK?5)[ J  
amount due to holding companies 控股公司存款 WN?T*bz2  
amount due to local banks 本港银行同业的存款 dlT\VWMha(  
amount due to outport banks 外埠银行同业的存款 ^1~/FU  
amount for note issue 发行纸币的款额 /yykOvUO  
amount of bond 担保契据的款额 5z]dA~;*2  
amount of consideration 代价款额 [CUJA  
amount of contribution 供款数额 rq F PUp  
amount of indebtedness 负债款额 O]Kb~jkd  
amount of principal of the loan 贷款本金额 p +T&9  
amount of rates chargeable 应征差饷数额 .R gfP'M  
amount of share capital 股本额 6~!YEuA  
amount of sums assured 承保款额 `S~u4+y]  
amount of variation 变动幅度 Qy70/on9  
amount of vote 拨款数额 9Np0<e3p  
amount payable 应付款额 RChY+3,L)  
amount receivable 应收款额 f%|S>(   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z9'0&G L  
analysis 分析 q~w;C([k_  
ancillary risk 附属风险 /GXO2zO  
annual account 周年帐目；周年帐目报表；年度决算；年结 aDOH3Ri0K!  
annual accounting date 年结日期 J<BdIKCma  
annual allowance 每年免税额；年积金；年度津贴；年津 I!(
yU  
annual balance 年度余额 bv+e'$U3  
annual disposable income 每年可动用收入 X* JD  
annual estimates 周年预算 Rke:*(p*n;  
annual fee 年费 
{30< Vc=  
annual general meeting 周年大会 ; Q 6:#  
annual growth rate 年增率；每年增长率 DA wzXsx  
annual long-term supplement 长期个案每年补助金 F4&N;Zm2  
annual pensionable emolument 可供计算退休金的年薪 %om7h$D=`  
annual report 年报 RdDcMZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .lFSFJ??  
annual return 周年报表；周年申报表；每年报税表格 l3afuD:  
Annual Return Rules 《周年报表规则》 P\AH9#
XL  
annual review of consumer prices 每年消费物价回顾 V8sY7QK=  
annual roll-forward basis 逐年延展方式 <=-\so(  
annual salary 年薪 3>(` Y  
annual statement 年度报表；年度决算表 x$Oz0[  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 '" tieew  
annuitant 年金受益人 -24.[E/5  
annuity 年金 zh.c_>jS  
annuity contract 年金合约  vXvV5Oq  
annuity on human life 人寿年金 +|H'Ij$  
antecedent debt 先前的债项 =B:poh[u  
ante-dated cheque 倒填日期支票 )aC+qhh  
anticipated expenditure 预期开支 :3t])mL#   
anticipated net profit 预期纯利 G6,8Xwk  
anticipated revenue 预期收入 }M7kApb>Y  
anti-inflation measure 反通货膨胀措施 64vSJx>u  
anti-inflationary stance 反通货膨胀立场 {DK:"ep  
apparent deficit 表面赤字
^~aSrREo  
apparent financial solvency 表面偿债能力 S|J8:-  
apparent partner 表面合伙人 %OtW\T=u  
application for personal assessment 个人入息课税申请书 ul%bo%&~  
application of fund 资金应用 1P[Lz!C  
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 8`t%QhE2  
appointed actuary 委任精算师 PGKXzp'  
appointed auditor 委任核数师；委任审计师
ry\']\k  
appointed trustee 委任的受托人 .'a|St  
appointer 委任人 II8nz[s  
apportioned pro rata 按比例分摊 (lnQ!4LK  
apportionment 分配；分摊
8bGq"!w-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,$]q2aL  
apportionment formula 分摊方程式 _+N^yw,r*  
apportionment of estate duty 遗产税的分摊 ?>y-5B[K/(  
appraisal 估价；评估 U %ESuq#  
appreciable growth 可观增长 zoJ;5a.3B  
appreciable impact 显着影响 oW[,EW+u  
appreciable increase 可观增长 SIl g  
appreciation 增值；升值 q KM]wu0Et  
appreciation against other currencies 相对其他货币升值 .+Ej% |l%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t0>{0 5  
appreciation tax 增值税 LasH[:QQQ  
appropriation 拨款；拨用；拨付 )ziQ=k6d6  
appropriation account 拨款帐目 H5s85"U#  
Appropriation Bill 拨款法案 UW* aSZ/?  
appropriation-in-aid system 补助拨款办法 3+-(;>>\  
approved assets 核准资产 _}&]`,s>  
approved basket stock 认可一篮子证券 (M+<^3c  
approved budget 核准预算 =5ih,>>g  
approved charitable donation 认可慈善捐款 {K:Utdu($q  
approved charitable institution 认可慈善机构 hwzUCh 5!  
approved currency 核准货币；认可货币 YfPo"uxx  
approved estimates 核准预算 gQuw|u  
approved estimates of expenditure 核准开支预算 ?iX=2-  
approved overseas insurer 核准海外保险人 7fay:_  
approved overseas trust company 核准海外信托公司 )DmiN^:  
approved pooled investment fund 核准汇集投资基金 .=yus[,~  
approved provident fund scheme 认可公积金计划 .Y|\7%(  
approved provision 核准拨款 6p"c^  
approved redeemable share 核准可赎回股份 IDh`0/i]  
approved regional stock 认可地区性证券 
>bN~p  
approved retirement scheme 认可退休金计划 \.c )^QQ  
approved subordinated loan 核准附属贷款 /[? F1Q  
arbitrage 套戥；套汇；套利 Q:O>kCDV  
arbitrageur 套戥者；套汇者 (U_Q7hja?  
arbitrary amount 临时款项 YfwJBzD  
arrangement 措施；安排；协定 +q/h:q.TV  
arrears 欠款 2&0<$>  
arrears of pay 欠付薪酬 _vdxxhJ=P3  
arrears of revenue 逾期未收税款；逾期未收的帐项 Pm^N0L9?q  
articles of association 组织章程；组织细则；组织章程细则 i)L:VkN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wYA/<0'yH  
ascertainment of profit 确定利润 }4]<P  
"Asia Clear" “亚洲结算系统”