[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 Q /c WV  
allotment notice 股份配售通知；配股通知 Y14R"*t~  
allotment of shares 股份分配 1Q SIZoK7  
allowable 可获宽免；免税的 mM*yv  
allowable business loss 可扣除的营业亏损 <
6C9R>  
allowable expenses 可扣税的支出 noA\5&hqW  
allowance 免税额；津贴；备抵；准备金 k~f+LO  
allowance for debts 债项的免税额 %g&,]=W\N  
allowance for depreciation by wear and tear 耗损折旧免税额 Ye2];(M  
allowance for funeral expenses 殡殓费的免税额 P|4E1O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0 '7s  
allowance for repairs and outgoings 修葺及支出方面的免税额 _}@n_E  
allowance to debtor 给债务人的津贴 Db=>7@h3C  
alteration of capital 资本更改 k8e"5 he  
alternate trustee 候补受托人 Oq,
.Kz  
amalgamation 合并 J&:W4\ m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l;*lPRoW,  
ambit of charges 征税范围；收费范围 51qIo4$  
amended valuation 经修订的估值 tR*W-%  
American Commodities Exchange 美国商品交易所 NP`s[  
American Express Bank Limited 美国运通银行 q7&yb.<KD.  
American Stock Exchange 美国证券交易所 id+m[']+  
amortization 摊销 m5w9l"U]H  
amount due from banks 存放银行同业的款项 S}^s5ztm  
amount due from banks abroad 存放海外银行同业的款项 C;q}3c*L  
amount due from holding companies 控股公司欠款 SU  O;  
amount due from local banks 存放本港银行同业的款项 g[au-.:  
amount due to banks 银行同业的存款 s2?,'es  
amount due to banks abroad 海外银行同业的存款
^HFU@/  
amount due to holding companies 控股公司存款 =6<w'>  
amount due to local banks 本港银行同业的存款 f WjS)  
amount due to outport banks 外埠银行同业的存款 hlFU"u_  
amount for note issue 发行纸币的款额 X/-KkC  
amount of bond 担保契据的款额 v*~ %x  
amount of consideration 代价款额 CS5jJi"pD3  
amount of contribution 供款数额 pq?[wp"  
amount of indebtedness 负债款额 :Q ?J}N  
amount of principal of the loan 贷款本金额 OF<n T  
amount of rates chargeable 应征差饷数额 G^rh*cb K  
amount of share capital 股本额 1LE^dS^V  
amount of sums assured 承保款额 b?] S&)"9  
amount of variation 变动幅度 C}=_8N  
amount of vote 拨款数额 n5k^v$'  
amount payable 应付款额 ( ssH=a  
amount receivable 应收款额 9Ir~X|}\iL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J)8pqa   
analysis 分析 \kV7NA  
ancillary risk 附属风险 CDW(qq-zD  
annual account 周年帐目；周年帐目报表；年度决算；年结 df4^C->:  
annual accounting date 年结日期 _`@Xy!Ye  
annual allowance 每年免税额；年积金；年度津贴；年津 7tl)4A6  
annual balance 年度余额 B#GZmv1  
annual disposable income 每年可动用收入 $sc8)d\B  
annual estimates 周年预算  %*5g<5  
annual fee 年费 Gj7QGIKx  
annual general meeting 周年大会 I"Q9W|J_&  
annual growth rate 年增率；每年增长率 lv\F+?]a  
annual long-term supplement 长期个案每年补助金 ;8L+_YCa  
annual pensionable emolument 可供计算退休金的年薪 F*4Qa  
annual report 年报 ;;y@z[ >  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DtF![0w/  
annual return 周年报表；周年申报表；每年报税表格 m{lRFKx>s  
Annual Return Rules 《周年报表规则》 )|Vg

/S  
annual review of consumer prices 每年消费物价回顾 2>MP:yY;K  
annual roll-forward basis 逐年延展方式 +wz` _i)!  
annual salary 年薪 ZU|V+yT  
annual statement 年度报表；年度决算表 W-C0YU1  
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 U)`3[fo  
annuitant 年金受益人 mU?&\w=v$  
annuity 年金 tLXn?aNY  
annuity contract 年金合约 C*{15!d:G  
annuity on human life 人寿年金 -Ty<9(~S  
antecedent debt 先前的债项 4('0f:9z+  
ante-dated cheque 倒填日期支票 K^,&ub.L)  
anticipated expenditure 预期开支 XU;{28P  
anticipated net profit 预期纯利 f=_Bx2ub  
anticipated revenue 预期收入 ^;)SFmjg%  
anti-inflation measure 反通货膨胀措施 igRDt{}  
anti-inflationary stance 反通货膨胀立场 dS3>q<J*a  
apparent deficit 表面赤字 nz&b5Xb2  
apparent financial solvency 表面偿债能力 [I++>4  
apparent partner 表面合伙人 kKxL04  
application for personal assessment 个人入息课税申请书 f $.\o  
application of fund 资金应用 KMpDlit  
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 cy
&  
appointed actuary 委任精算师 f#;ubfi"z  
appointed auditor 委任核数师；委任审计师 s=q%:uCO  
appointed trustee 委任的受托人 4uO @`0:x  
appointer 委任人 Bt*&L[&57  
apportioned pro rata 按比例分摊 ,<;l"v(  
apportionment 分配；分摊 %;=IMMK
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W;OYO  
apportionment formula 分摊方程式 =0C l  
apportionment of estate duty 遗产税的分摊 X|-v0 f  
appraisal 估价；评估 Qe @A5#  
appreciable growth 可观增长 _o
&,  
appreciable impact 显着影响 EBj,p
k5M  
appreciable increase 可观增长 +Dq|l}  
appreciation 增值；升值 gfdPx:7^  
appreciation against other currencies 相对其他货币升值 w| -0@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]|C_`,ux  
appreciation tax 增值税 )T.pjl  
appropriation 拨款；拨用；拨付 zH=/.31Q  
appropriation account 拨款帐目 <<7,kfR  
Appropriation Bill 拨款法案 }{#;;5KrB  
appropriation-in-aid system 补助拨款办法 +?"HTDBE||  
approved assets 核准资产 ?;:9 W  
approved basket stock 认可一篮子证券 1kvPiV=X>  
approved budget 核准预算 3P+4S|@q(4  
approved charitable donation 认可慈善捐款 ]689Q%D  
approved charitable institution 认可慈善机构 d $"G1u~%  
approved currency 核准货币；认可货币 .^[fG59  
approved estimates 核准预算 @b:: 6n/u  
approved estimates of expenditure 核准开支预算 r/N[7*i  
approved overseas insurer 核准海外保险人 c]s(u+i  
approved overseas trust company 核准海外信托公司 z`86-Ov  
approved pooled investment fund 核准汇集投资基金 lQp89*b?=U  
approved provident fund scheme 认可公积金计划 0%h[0jGj  
approved provision 核准拨款 =1 {H Sf
 
approved redeemable share 核准可赎回股份 a gmeiJT  
approved regional stock 认可地区性证券 `G "|MM>P  
approved retirement scheme 认可退休金计划 3i]"#wK  
approved subordinated loan 核准附属贷款 vF.?] u  
arbitrage 套戥；套汇；套利 m6bWmGnGC  
arbitrageur 套戥者；套汇者 P|unUW(P  
arbitrary amount 临时款项 T=eT^?v  
arrangement 措施；安排；协定 S\! a"0$  
arrears 欠款 ;H7EB`  
arrears of pay 欠付薪酬 G?Qe"4 .  
arrears of revenue 逾期未收税款；逾期未收的帐项 '|YtNhWZ?  
articles of association 组织章程；组织细则；组织章程细则 q;~R:}?@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _qC+'RE3  
ascertainment of profit 确定利润 W;3 R;  
"Asia Clear" “亚洲结算系统”