[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 2MS-e}mi  
allotment notice 股份配售通知；配股通知 aVTTpMY  
allotment of shares 股份分配 S5B12
P  
allowable 可获宽免；免税的 W  &wqN  
allowable business loss 可扣除的营业亏损 ,pfHNK-u  
allowable expenses 可扣税的支出 +pDZ,c,  
allowance 免税额；津贴；备抵；准备金 nO-1^HUl  
allowance for debts 债项的免税额 D|m] ]B  
allowance for depreciation by wear and tear 耗损折旧免税额 kB~KC-&O  
allowance for funeral expenses 殡殓费的免税额 JG6"5::  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F?"#1je  
allowance for repairs and outgoings 修葺及支出方面的免税额 ErZYPl  
allowance to debtor 给债务人的津贴 U Px7u%Do  
alteration of capital 资本更改 Op''=Ar#sh  
alternate trustee 候补受托人 C'5b)0km  
amalgamation 合并 3O %u?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G.Z4h/1<  
ambit of charges 征税范围；收费范围 2|a@,TW}-  
amended valuation 经修订的估值 dC&{zNG  
American Commodities Exchange 美国商品交易所 w]2tb
  
American Express Bank Limited 美国运通银行 $'m&RzZ  
American Stock Exchange 美国证券交易所 t<sy7e='  
amortization 摊销 ZWJ%t'kF  
amount due from banks 存放银行同业的款项 E1'| ;}/  
amount due from banks abroad 存放海外银行同业的款项 \~j6}4XS1.  
amount due from holding companies 控股公司欠款 C|"BMam  
amount due from local banks 存放本港银行同业的款项 MZ9{*y[z  
amount due to banks 银行同业的存款 +-8u09-F  
amount due to banks abroad 海外银行同业的存款 P!uwhha/g  
amount due to holding companies 控股公司存款 ^uZ!e+   
amount due to local banks 本港银行同业的存款 :.xdG >\n3  
amount due to outport banks 外埠银行同业的存款 4DGc[  
amount for note issue 发行纸币的款额 M? 7 CBqZ  
amount of bond 担保契据的款额 1E3'H7k\t  
amount of consideration 代价款额 BEU^,r3z  
amount of contribution 供款数额 -TL `nGF  
amount of indebtedness 负债款额 T2Du z,  
amount of principal of the loan 贷款本金额 vpTYfE  
amount of rates chargeable 应征差饷数额 42 6l:>D(  
amount of share capital 股本额 w?u4-GT  
amount of sums assured 承保款额 X MkyX&y  
amount of variation 变动幅度 fK-tvP0}*  
amount of vote 拨款数额 !\e&7sV~Q  
amount payable 应付款额 y~ubH{O#  
amount receivable 应收款额 y]9PLch]vZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W=Y?_Oz  
analysis 分析 Gvo|uB#  
ancillary risk 附属风险 >LqW;/&S<  
annual account 周年帐目；周年帐目报表；年度决算；年结 ">$.>sn{  
annual accounting date 年结日期 ykq9]Xqhv  
annual allowance 每年免税额；年积金；年度津贴；年津 &RSUB;ymL  
annual balance 年度余额 }Z^r<-N  
annual disposable income 每年可动用收入 {u7%Z}<0  
annual estimates 周年预算 Mv\odf\]  
annual fee 年费 +Ndo$|XCy]  
annual general meeting 周年大会 G5;N#^myJ  
annual growth rate 年增率；每年增长率 f[S$Gu4-  
annual long-term supplement 长期个案每年补助金 6x6xv:\  
annual pensionable emolument 可供计算退休金的年薪 ]J`yh$a  
annual report 年报 Y$tg z)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D4';QCwo  
annual return 周年报表；周年申报表；每年报税表格 A'jw;{8NpF  
Annual Return Rules 《周年报表规则》 WziX1%0$n  
annual review of consumer prices 每年消费物价回顾 .tFMa:   
annual roll-forward basis 逐年延展方式 :#yjg1aej  
annual salary 年薪 ez2rCpA  
annual statement 年度报表；年度决算表 ux8:  
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 +a@:?=hc  
annuitant 年金受益人 |Wo_5|
E  
annuity 年金 y2XeD=_'  
annuity contract 年金合约 0u,
O
W  
annuity on human life 人寿年金 CO+[iJ,4C+  
antecedent debt 先前的债项 O -5s}RT  
ante-dated cheque 倒填日期支票 tA,#!Z0  
anticipated expenditure 预期开支 =%wwepz6  
anticipated net profit 预期纯利 x+mfQcSD&  
anticipated revenue 预期收入 /Ah|P
o  
anti-inflation measure 反通货膨胀措施 N s
UFM
 
anti-inflationary stance 反通货膨胀立场 9!aQ@ J^  
apparent deficit 表面赤字 ?AL;m.X-@  
apparent financial solvency 表面偿债能力 >'qkW$-95  
apparent partner 表面合伙人 ow,4'f!d  
application for personal assessment 个人入息课税申请书 DA0{s  
application of fund 资金应用 vmV<PK-  
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 IV#kF}9 $  
appointed actuary 委任精算师 z3 zN^ZT  
appointed auditor 委任核数师；委任审计师 =K#12TRf  
appointed trustee 委任的受托人 #7wOr78  
appointer 委任人 )2 Omsh  
apportioned pro rata 按比例分摊 uU7s4oJ|  
apportionment 分配；分摊 k!%[W,*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^CZ)!3qd1  
apportionment formula 分摊方程式 e~wuoE:M3  
apportionment of estate duty 遗产税的分摊 81(.{Y839_  
appraisal 估价；评估 qQL]3qP  
appreciable growth 可观增长 9/La_:K  
appreciable impact 显着影响 ]+ \]2`?  
appreciable increase 可观增长 |~6X: M61  
appreciation 增值；升值 )v4?+$g  
appreciation against other currencies 相对其他货币升值 ;OE=;\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,$lOQ7R1(  
appreciation tax 增值税 8SG*7[T7  
appropriation 拨款；拨用；拨付 Z(' iZ'55F  
appropriation account 拨款帐目 EQ;,b4k?&g  
Appropriation Bill 拨款法案 ^t|CD|,K_O  
appropriation-in-aid system 补助拨款办法 6b-

j  
approved assets 核准资产 0cd`. ZF  
approved basket stock 认可一篮子证券 d"7l< y5  
approved budget 核准预算 s'4S,  
approved charitable donation 认可慈善捐款 6NvdFss'A{  
approved charitable institution 认可慈善机构 p@/i e@DX  
approved currency 核准货币；认可货币 >o#5tNm  
approved estimates 核准预算 iMrNp  
approved estimates of expenditure 核准开支预算 \~3g*V  
approved overseas insurer 核准海外保险人 n+C,v .X  
approved overseas trust company 核准海外信托公司 (x.O]8GKP  
approved pooled investment fund 核准汇集投资基金 0K0[mC}ZwM  
approved provident fund scheme 认可公积金计划 B{:JD^V!  
approved provision 核准拨款 =h`yc$ A(2  
approved redeemable share 核准可赎回股份 5<?O S &B  
approved regional stock 认可地区性证券 N*k`'T  
approved retirement scheme 认可退休金计划 >bKN$,Qen  
approved subordinated loan 核准附属贷款 D~KEjz!bQ  
arbitrage 套戥；套汇；套利 F<KUVe  
arbitrageur 套戥者；套汇者 Cg~GlZk}  
arbitrary amount 临时款项 Anpx%NVo  
arrangement 措施；安排；协定 ^'UJ&UfX  
arrears 欠款
UuNcBzB2d  
arrears of pay 欠付薪酬 Sdc yL%6!  
arrears of revenue 逾期未收税款；逾期未收的帐项 dkz79G}e  
articles of association 组织章程；组织细则；组织章程细则 U1+X!&OCp  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o6FSSKM  
ascertainment of profit 确定利润 |j[=uS  
"Asia Clear" “亚洲结算系统”