[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 O:I"<w9_1  
allotment notice 股份配售通知；配股通知 (v@)nv]U  
allotment of shares 股份分配 b@>MA  
allowable 可获宽免；免税的 `w;8xD(  
allowable business loss 可扣除的营业亏损 v90)G8|q  
allowable expenses 可扣税的支出 h(>eHP  
allowance 免税额；津贴；备抵；准备金 [bK5q;#U4  
allowance for debts 债项的免税额 -".q=$f  
allowance for depreciation by wear and tear 耗损折旧免税额 r](%9Y  
allowance for funeral expenses 殡殓费的免税额 P@xb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }
vzNh_  
allowance for repairs and outgoings 修葺及支出方面的免税额 K8R}2K-Y  
allowance to debtor 给债务人的津贴 l_MF9.z&  
alteration of capital 资本更改 4H] ~]?F&  
alternate trustee 候补受托人 O'i!}$=g  
amalgamation 合并 oRALhaI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sx]kH$  
ambit of charges 征税范围；收费范围 KT9!R  
amended valuation 经修订的估值 [2l2w[7Rid  
American Commodities Exchange 美国商品交易所 6!;eJYj,  
American Express Bank Limited 美国运通银行 P\nz;}nv  
American Stock Exchange 美国证券交易所 CC~:z/4,N  
amortization 摊销 gR]NH  
amount due from banks 存放银行同业的款项 &| guPZ  
amount due from banks abroad 存放海外银行同业的款项 Z+%w|Sx  
amount due from holding companies 控股公司欠款 !4 =]@eFk  
amount due from local banks 存放本港银行同业的款项 ;WqWD
-C  
amount due to banks 银行同业的存款 z5_#]:o&  
amount due to banks abroad 海外银行同业的存款 zQ=c6xvm8  
amount due to holding companies 控股公司存款 *%#Sa~ iPo  
amount due to local banks 本港银行同业的存款 fp)%Cr  
amount due to outport banks 外埠银行同业的存款 937 z*mh  
amount for note issue 发行纸币的款额 2|re4  
amount of bond 担保契据的款额 V:Lq>rs#  
amount of consideration 代价款额 h't! 1u  
amount of contribution 供款数额 Y;uQq-CP  
amount of indebtedness 负债款额 <=g{E-  
amount of principal of the loan 贷款本金额 v"I#.{LiH=  
amount of rates chargeable 应征差饷数额 {p R4+g  
amount of share capital 股本额 !VoAN5#;  
amount of sums assured 承保款额 Pf/_lBtL  
amount of variation 变动幅度 u &qFE=5:  
amount of vote 拨款数额  ~0T;T  
amount payable 应付款额 S5(VdMd"^  
amount receivable 应收款额 _s%;GWj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v*[oe  
analysis 分析 )%6h9xyXt  
ancillary risk 附属风险 (=eJceE!  
annual account 周年帐目；周年帐目报表；年度决算；年结 Gp.XTz#=  
annual accounting date 年结日期 AW')*{/(Ii  
annual allowance 每年免税额；年积金；年度津贴；年津 m5'nqy F  
annual balance 年度余额 \kS:u}Ip!  
annual disposable income 每年可动用收入 D_D76  
annual estimates 周年预算 m.g2>r`NU  
annual fee 年费 u6lcl}'  
annual general meeting 周年大会 )a=58r07  
annual growth rate 年增率；每年增长率 6dlV:f_\y  
annual long-term supplement 长期个案每年补助金 xRp;y*  
annual pensionable emolument 可供计算退休金的年薪 /T\'&s3D+  
annual report 年报 '&+5L.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M}Obvl  
annual return 周年报表；周年申报表；每年报税表格 7+2DsZ^6MW  
Annual Return Rules 《周年报表规则》 M!D&a)\  
annual review of consumer prices 每年消费物价回顾 50='>|b  
annual roll-forward basis 逐年延展方式 a@v}j&  
annual salary 年薪 z^z,_?q;  
annual statement 年度报表；年度决算表 S@^o=B]]  
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 cq
So%a2  
annuitant 年金受益人 OC5\3H  
annuity 年金 \&jmSa=]l  
annuity contract 年金合约 `ttqgv\  
annuity on human life 人寿年金 VsjE*AJpe  
antecedent debt 先前的债项 QMQ\y8E  
ante-dated cheque 倒填日期支票 aJ3.D  
anticipated expenditure 预期开支 :oeDksld  
anticipated net profit 预期纯利 /y-eVu6  
anticipated revenue 预期收入 7mBH#Q)  
anti-inflation measure 反通货膨胀措施 A1p87o>  
anti-inflationary stance 反通货膨胀立场 TO5#iiM)  
apparent deficit 表面赤字 ?igA+(.  
apparent financial solvency 表面偿债能力 HD~o]l=H  
apparent partner 表面合伙人 dVKctt'C  
application for personal assessment 个人入息课税申请书 s.IYPH|pn  
application of fund 资金应用 NfsF'v  
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 {?YBJnG}x  
appointed actuary 委任精算师 6cVJu%<V  
appointed auditor 委任核数师；委任审计师 k,h
 /B  
appointed trustee 委任的受托人 ~zO>Q4-k  
appointer 委任人 b sM]5^  
apportioned pro rata 按比例分摊 |?\J,h  
apportionment 分配；分摊 
w'Vm'zo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]*v[6 +  
apportionment formula 分摊方程式 uWjSqyb:  
apportionment of estate duty 遗产税的分摊 duq(K9S  
appraisal 估价；评估 uN*Ynf(:-  
appreciable growth 可观增长 {^*K@c  
appreciable impact 显着影响 ;
%a  
appreciable increase 可观增长 (CR]9 6n   
appreciation 增值；升值 HS@ EV iht  
appreciation against other currencies 相对其他货币升值 rInZd`\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yR$ld.[uf  
appreciation tax 增值税 nmWo:ox4;(  
appropriation 拨款；拨用；拨付 N_liKhq  
appropriation account 拨款帐目 ESyb34T`  
Appropriation Bill 拨款法案 #gcv])to  
appropriation-in-aid system 补助拨款办法 ojG;[@V  
approved assets 核准资产 M;j)F  
approved basket stock 认可一篮子证券 |E?,hTRe5  
approved budget 核准预算 ]y\Wc0q  
approved charitable donation 认可慈善捐款 A81'ca/  
approved charitable institution 认可慈善机构 Rc2JgV  
approved currency 核准货币；认可货币 +aZcA#%  
approved estimates 核准预算 c1sVdM}|  
approved estimates of expenditure 核准开支预算 Msst:}QY
 
approved overseas insurer 核准海外保险人 ! z6T_;s  
approved overseas trust company 核准海外信托公司 F&u)wI'  
approved pooled investment fund 核准汇集投资基金 P<C=9@ `!  
approved provident fund scheme 认可公积金计划 xRbtiFk9H  
approved provision 核准拨款 .X\9vVJ  
approved redeemable share 核准可赎回股份 wz f  
approved regional stock 认可地区性证券 C0gO^A.d  
approved retirement scheme 认可退休金计划 3XSfXS{lwP  
approved subordinated loan 核准附属贷款 3,yzRb  
arbitrage 套戥；套汇；套利 ddzMwu cjp  
arbitrageur 套戥者；套汇者 xU;/LJ6  
arbitrary amount 临时款项 ngOGo =
 
arrangement 措施；安排；协定 P^^WViVX  
arrears 欠款 bc]SY =  
arrears of pay 欠付薪酬 Ny5$IIFe  
arrears of revenue 逾期未收税款；逾期未收的帐项 /2>.*H_2  
articles of association 组织章程；组织细则；组织章程细则 ksy]t|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /N7.|XI.  
ascertainment of profit 确定利润 a)QSq<2*  
"Asia Clear" “亚洲结算系统”