[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 _;L9&>!p6  
allotment notice 股份配售通知；配股通知 bAGQ  
allotment of shares 股份分配 31Y+bxQ  
allowable 可获宽免；免税的 `SZ^~O  
allowable business loss 可扣除的营业亏损 ]fnc.^{  
allowable expenses 可扣税的支出 Y u8a8p|  
allowance 免税额；津贴；备抵；准备金 WENPS*0oS]  
allowance for debts 债项的免税额 iRBUX`0  
allowance for depreciation by wear and tear 耗损折旧免税额 _U|s!60'  
allowance for funeral expenses 殡殓费的免税额 A"2k,{d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sas;< yh  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^8ZVB.Fv  
allowance to debtor 给债务人的津贴 8^CL:8lI^\  
alteration of capital 资本更改 k8Qm +r<p  
alternate trustee 候补受托人 v\'Eo*4  
amalgamation 合并 R%"wf   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $NWXn,Y'  
ambit of charges 征税范围；收费范围 ,mx>)}l95  
amended valuation 经修订的估值 &S>m+m'  
American Commodities Exchange 美国商品交易所 >RG } u  
American Express Bank Limited 美国运通银行 N~=p+Ow[H  
American Stock Exchange 美国证券交易所 -WWa`,:  
amortization 摊销 _%?}e|epy  
amount due from banks 存放银行同业的款项 K|[[A)tt6  
amount due from banks abroad 存放海外银行同业的款项 w[S2
]<  
amount due from holding companies 控股公司欠款 ogtKj"a  
amount due from local banks 存放本港银行同业的款项 MRMswNQ  
amount due to banks 银行同业的存款 _{_ybXG|  
amount due to banks abroad 海外银行同业的存款 }*4XwUM e  
amount due to holding companies 控股公司存款 $8k
c1Q  
amount due to local banks 本港银行同业的存款 /bjyV]N  
amount due to outport banks 外埠银行同业的存款 }Dc0 Y  
amount for note issue 发行纸币的款额 m}54yo  
amount of bond 担保契据的款额 [y7BHikX)  
amount of consideration 代价款额 jeFX?]Q  
amount of contribution 供款数额 @T0F }( k  
amount of indebtedness 负债款额 wf)T-]e  
amount of principal of the loan 贷款本金额 u]lf~ EE  
amount of rates chargeable 应征差饷数额 "94e-Nx  
amount of share capital 股本额 _DnZ=&=MA  
amount of sums assured 承保款额 6",S$3q  
amount of variation 变动幅度 T>7$<ulm  
amount of vote 拨款数额 U p=J&^.  
amount payable 应付款额 w] i&N1i  
amount receivable 应收款额 JS]6jUB<B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]?whx&+  
analysis 分析 $p#)xx7  
ancillary risk 附属风险 a/A$ MXZ_  
annual account 周年帐目；周年帐目报表；年度决算；年结 .bE+dA6:v  
annual accounting date 年结日期 hsr,a{B%$  
annual allowance 每年免税额；年积金；年度津贴；年津 F'^6ra9  
annual balance 年度余额 !B5 }`*1D  
annual disposable income 每年可动用收入 ;m`k#J?  
annual estimates 周年预算 xE`uFHuS}  
annual fee 年费 j qfxQ
  
annual general meeting 周年大会 `CP#S7W^  
annual growth rate 年增率；每年增长率 Xxh zzm-B  
annual long-term supplement 长期个案每年补助金 3WZdP[o!  
annual pensionable emolument 可供计算退休金的年薪 D/[(}o(  
annual report 年报 r`Y [XzT9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wl|cipy"  
annual return 周年报表；周年申报表；每年报税表格 Y3KKskhLx  
Annual Return Rules 《周年报表规则》 96x$Xl;  
annual review of consumer prices 每年消费物价回顾 fTQRn  
annual roll-forward basis 逐年延展方式
IhoV80b  
annual salary 年薪 s ~c_9,JK  
annual statement 年度报表；年度决算表 Y7g
^ ?6  
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 kcGs2Y_*&  
annuitant 年金受益人 /UtCJMQ  
annuity 年金 cBs:7Pnp%  
annuity contract 年金合约 5$9g4  
annuity on human life 人寿年金 ' P5ttI#|  
antecedent debt 先前的债项 I<
yd=#:n  
ante-dated cheque 倒填日期支票 +0)s{?  
anticipated expenditure 预期开支 GvQKFgO6h  
anticipated net profit 预期纯利 =8:m:Y&|`G  
anticipated revenue 预期收入 ~IrrX,mp:  
anti-inflation measure 反通货膨胀措施 ,kS3Ioj  
anti-inflationary stance 反通货膨胀立场 #D4gNQg@R  
apparent deficit 表面赤字 x$ z9:'U  
apparent financial solvency 表面偿债能力 4& ]Sb}  
apparent partner 表面合伙人 6%?bl{pN
n  
application for personal assessment 个人入息课税申请书 Awy-kou[C  
application of fund 资金应用 [\+"<;m$  
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 X <QSi
 
appointed actuary 委任精算师 /=4 m4  
appointed auditor 委任核数师；委任审计师 eFJ .)Z  
appointed trustee 委任的受托人 9+> <:(,  
appointer 委任人 hr9rI  
apportioned pro rata 按比例分摊 'e @`HG  
apportionment 分配；分摊
 @Tk5<B3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l`"i'P   
apportionment formula 分摊方程式 ;>%@  
apportionment of estate duty 遗产税的分摊 euO!vLdX  
appraisal 估价；评估 bn$a7\X-  
appreciable growth 可观增长 tgeX~.  
appreciable impact 显着影响 3,;;C(  
appreciable increase 可观增长 -CePtq`  
appreciation 增值；升值 qI (<5Wxl  
appreciation against other currencies 相对其他货币升值 n~ `1KC4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y*ux7KO  
appreciation tax 增值税 6jS:_[p  
appropriation 拨款；拨用；拨付 e\o>(is  
appropriation account 拨款帐目 4I&e_b< 30  
Appropriation Bill 拨款法案 nKxu8YAJe  
appropriation-in-aid system 补助拨款办法 (|Zah1k
&]  
approved assets 核准资产 ,gYbi-E  
approved basket stock 认可一篮子证券 >|[ l?`  
approved budget 核准预算 =Rv ! c+?  
approved charitable donation 认可慈善捐款 /XEt2,sI9  
approved charitable institution 认可慈善机构 x$p_mWC  
approved currency 核准货币；认可货币 +bO]9*g]  
approved estimates 核准预算 CG!7BP\  
approved estimates of expenditure 核准开支预算 ]dvNUD   
approved overseas insurer 核准海外保险人 6ooCg>9/Z  
approved overseas trust company 核准海外信托公司   %4  
approved pooled investment fund 核准汇集投资基金 =]Gw9sge@  
approved provident fund scheme 认可公积金计划  Y7q=]  
approved provision 核准拨款 xb6y=L  
approved redeemable share 核准可赎回股份 b9 Gq';o  
approved regional stock 认可地区性证券 $eqwn&$n  
approved retirement scheme 认可退休金计划 LHJ}I5zv  
approved subordinated loan 核准附属贷款 ^)wTCkH&y  
arbitrage 套戥；套汇；套利
Wycood*  
arbitrageur 套戥者；套汇者 `
?M?WaP  
arbitrary amount 临时款项 Lt|'("($*  
arrangement 措施；安排；协定 3y9R1/!  
arrears 欠款 5}v<?<l9\  
arrears of pay 欠付薪酬 Xu[(hT6  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ng=_#<  
articles of association 组织章程；组织细则；组织章程细则 jPum2U_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3n ~n-Jo  
ascertainment of profit 确定利润 uC2-T5n'  
"Asia Clear" “亚洲结算系统”