[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 \zA$|) x  
allotment notice 股份配售通知；配股通知 [AE-~+m)^  
allotment of shares 股份分配 "<b~pfCOQk  
allowable 可获宽免；免税的 =&?}qa(P  
allowable business loss 可扣除的营业亏损 | ZBv;BW  
allowable expenses 可扣税的支出 cQEK>aAd  
allowance 免税额；津贴；备抵；准备金 lV!ecJw$  
allowance for debts 债项的免税额 !FOPFPn  
allowance for depreciation by wear and tear 耗损折旧免税额 ^yDCX  
allowance for funeral expenses 殡殓费的免税额 t{?UNW  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J
\U}U'qP  
allowance for repairs and outgoings 修葺及支出方面的免税额 sxM 0c  
allowance to debtor 给债务人的津贴
v  P8.{$  
alteration of capital 资本更改 q,-bw2  
alternate trustee 候补受托人 g2%&/zq/  
amalgamation 合并 #I[tsly}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5sui
*WH  
ambit of charges 征税范围；收费范围 zt{?Ntb  
amended valuation 经修订的估值 PY7j uS[+  
American Commodities Exchange 美国商品交易所 ?, e7v.b
 
American Express Bank Limited 美国运通银行 Gy0zh|me  
American Stock Exchange 美国证券交易所 vwQ Y_J8  
amortization 摊销 _ +Ww1f  
amount due from banks 存放银行同业的款项 )
@)wcf!b  
amount due from banks abroad 存放海外银行同业的款项 [f["9(:  
amount due from holding companies 控股公司欠款 'J~{8w,.  
amount due from local banks 存放本港银行同业的款项 s>d@=P>R  
amount due to banks 银行同业的存款 w J FEua  
amount due to banks abroad 海外银行同业的存款 NN1d?cOn  
amount due to holding companies 控股公司存款 J$6tCFD  
amount due to local banks 本港银行同业的存款 j>X
M+>  
amount due to outport banks 外埠银行同业的存款 OI;0dS  
amount for note issue 发行纸币的款额 F VW&&ft  
amount of bond 担保契据的款额 {>[,i`)  
amount of consideration 代价款额 0-#SvTf>;:  
amount of contribution 供款数额 4$9WJ~V{  
amount of indebtedness 负债款额 k&|L"N|
w  
amount of principal of the loan 贷款本金额 Z4NNrA#  
amount of rates chargeable 应征差饷数额 W6f?/{Oo8  
amount of share capital 股本额 O o9 ePw7  
amount of sums assured 承保款额 c
6gRXp'ID  
amount of variation 变动幅度 K! ^x+B|  
amount of vote 拨款数额 B-`d7c5  
amount payable 应付款额 &Ji!*~sE  
amount receivable 应收款额 (+}H ih  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FbB^$ ]*  
analysis 分析 Pe[~kog,TP  
ancillary risk 附属风险 :'RmT
3  
annual account 周年帐目；周年帐目报表；年度决算；年结 <A?- *
 
annual accounting date 年结日期 Lqy]bnY  
annual allowance 每年免税额；年积金；年度津贴；年津 Dz$GPA   
annual balance 年度余额 t.|b285e  
annual disposable income 每年可动用收入 EJ7}h?a]U_  
annual estimates 周年预算 >Qg`Us
#y  
annual fee 年费 0Q>f,}W%>  
annual general meeting 周年大会 p^PAbCP'|3  
annual growth rate 年增率；每年增长率 ~bU!4P}4j  
annual long-term supplement 长期个案每年补助金 4PG]L`J{  
annual pensionable emolument 可供计算退休金的年薪 Z{"/Ae5]  
annual report 年报 ${\iHg[vZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !}7FC>Cx  
annual return 周年报表；周年申报表；每年报税表格 v|Y:'5`V  
Annual Return Rules 《周年报表规则》 UMsJg7~  
annual review of consumer prices 每年消费物价回顾 jA@jsv  
annual roll-forward basis 逐年延展方式 ?,8|K B  
annual salary 年薪 ';"W0  
annual statement 年度报表；年度决算表 hh\}WaY  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %5<uQc9  
annuitant 年金受益人 T:$a x  
annuity 年金 4D(5WJ&  
annuity contract 年金合约 297X).  
annuity on human life 人寿年金 "w3#2q&  
antecedent debt 先前的债项 Wj0=cIb  
ante-dated cheque 倒填日期支票 `)e5pK  
anticipated expenditure 预期开支 ,e\'Y!'  
anticipated net profit 预期纯利 OxGKtnAjf  
anticipated revenue 预期收入 )/VhkSXbG!  
anti-inflation measure 反通货膨胀措施 o%dKi]  
anti-inflationary stance 反通货膨胀立场 # +OEO  
apparent deficit 表面赤字 -Lh\]  
apparent financial solvency 表面偿债能力 v
sc)EM ]  
apparent partner 表面合伙人 .}'49=c  
application for personal assessment 个人入息课税申请书 R5PXX&Q  
application of fund 资金应用 LLE\;,bv  
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 nT.i|(xd.  
appointed actuary 委任精算师 ' lt5|  
appointed auditor 委任核数师；委任审计师 z0=(l?)#  
appointed trustee 委任的受托人 La&?0PA  
appointer 委任人 hgt@Mb
  
apportioned pro rata 按比例分摊 #O3Y#2lI  
apportionment 分配；分摊 ^5j+O.zgN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \@IEqm6  
apportionment formula 分摊方程式 O |45r  
apportionment of estate duty 遗产税的分摊 AAbI+L0m{  
appraisal 估价；评估 (bpO>4(S  
appreciable growth 可观增长 cE(P^;7D  
appreciable impact 显着影响 d
.wu   
appreciable increase 可观增长 iveJh2!#<  
appreciation 增值；升值
&sh5|5EC  
appreciation against other currencies 相对其他货币升值 kw,eTB<;R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )UBU|uYR\  
appreciation tax 增值税 }4'5R  
appropriation 拨款；拨用；拨付 qfJi[8".  
appropriation account 拨款帐目 +XL^dzN[|$  
Appropriation Bill 拨款法案 ]Rah,4?9f  
appropriation-in-aid system 补助拨款办法 \<k5c-8Hb  
approved assets 核准资产 / =]h@m-`  
approved basket stock 认可一篮子证券 =j,2  
approved budget 核准预算 k@[\C`P  
approved charitable donation 认可慈善捐款 !4"(>Rnw  
approved charitable institution 认可慈善机构 yjcZTvjJ  
approved currency 核准货币；认可货币 }le}Vuy\s  
approved estimates 核准预算 Vf28R,~m  
approved estimates of expenditure 核准开支预算 !e>+O^  
approved overseas insurer 核准海外保险人 "cJ))v-'  
approved overseas trust company 核准海外信托公司 HW|5'opF  
approved pooled investment fund 核准汇集投资基金 ky2n%< 0]  
approved provident fund scheme 认可公积金计划 &6ymGo  
approved provision 核准拨款 S*"uXTS  
approved redeemable share 核准可赎回股份 o[$~  
approved regional stock 认可地区性证券 2bu,_<K.  
approved retirement scheme 认可退休金计划 rV 6&:\  
approved subordinated loan 核准附属贷款  kwI[BF  
arbitrage 套戥；套汇；套利 .|XG0M
 
arbitrageur 套戥者；套汇者 EKQ\MC1  
arbitrary amount 临时款项 >* Ag0.Az  
arrangement 措施；安排；协定 pl#2JA8  
arrears 欠款 S10"yhn(-t  
arrears of pay 欠付薪酬 IKaa=r~  
arrears of revenue 逾期未收税款；逾期未收的帐项 SSr#MIS?
 
articles of association 组织章程；组织细则；组织章程细则 &TgS$
c5k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \zCw&#D0Z  
ascertainment of profit 确定利润 "Zh3,  
"Asia Clear" “亚洲结算系统”