[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 +u:Q+PkM  
allotment notice 股份配售通知；配股通知 AK*F,H9  
allotment of shares 股份分配 KvrcO#-sL  
allowable 可获宽免；免税的 ywRwi~  
allowable business loss 可扣除的营业亏损 szy^kj^2  
allowable expenses 可扣税的支出 6mi:%)"
 
allowance 免税额；津贴；备抵；准备金 $`&uu  
allowance for debts 债项的免税额 C
4jqT  
allowance for depreciation by wear and tear 耗损折旧免税额 naT;K0T=  
allowance for funeral expenses 殡殓费的免税额 @Gj|X>0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3K57xJzK  
allowance for repairs and outgoings 修葺及支出方面的免税额 aT %A<'O!  
allowance to debtor 给债务人的津贴 StP7t  
alteration of capital 资本更改 >dW~o_u'QN  
alternate trustee 候补受托人 6(`Bl$M9  
amalgamation 合并 )`ZTu -|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;*Cu >f7  
ambit of charges 征税范围；收费范围 P'4j
z&4  
amended valuation 经修订的估值 +h$)l/>:  
American Commodities Exchange 美国商品交易所 A:3:Cr  
American Express Bank Limited 美国运通银行 Gn*vVZ@`x  
American Stock Exchange 美国证券交易所 |lijnfp  
amortization 摊销 6-@ X  
amount due from banks 存放银行同业的款项 ;{e;6Hq  
amount due from banks abroad 存放海外银行同业的款项 V.RG=TVS  
amount due from holding companies 控股公司欠款 =2z9Aq{  
amount due from local banks 存放本港银行同业的款项 D#T1~r4  
amount due to banks 银行同业的存款 XD8MF)$9  
amount due to banks abroad 海外银行同业的存款
p-=+i   
amount due to holding companies 控股公司存款 _O-ZII~  
amount due to local banks 本港银行同业的存款 W7a 
aL  
amount due to outport banks 外埠银行同业的存款  Ifm|_  
amount for note issue 发行纸币的款额 gt9{u"o  
amount of bond 担保契据的款额 S;vE%  
amount of consideration 代价款额 ly<1]jK  
amount of contribution 供款数额 y/ #{pyJ  
amount of indebtedness 负债款额 g$\Z-!(  
amount of principal of the loan 贷款本金额 <xm>_ ~,w  
amount of rates chargeable 应征差饷数额 j zaC  
amount of share capital 股本额 (YbRYu  
amount of sums assured 承保款额 <MlRy%3Z  
amount of variation 变动幅度 :dtX^
IT  
amount of vote 拨款数额 c8cV{}7Kb  
amount payable 应付款额 (1r.AG`g  
amount receivable 应收款额  Zjz< Q-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H h4G3h0  
analysis 分析 S0_#h)  
ancillary risk 附属风险 pr2b<(Pm  
annual account 周年帐目；周年帐目报表；年度决算；年结 t$sL6|Ww}o  
annual accounting date 年结日期 i9.~cnk  
annual allowance 每年免税额；年积金；年度津贴；年津 *;~*S4/P   
annual balance 年度余额 5V5E,2+ 0  
annual disposable income 每年可动用收入 cC.=,n  
annual estimates 周年预算 btC0w^5  
annual fee 年费 rRN7HL+b  
annual general meeting 周年大会
@Fp-6J  
annual growth rate 年增率；每年增长率 AZ7  
annual long-term supplement 长期个案每年补助金 *uAsKU  
annual pensionable emolument 可供计算退休金的年薪 xhAORhw#  
annual report 年报 (Yzy
;"iAu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FF"6~  
annual return 周年报表；周年申报表；每年报税表格 NzmVQ-4  
Annual Return Rules 《周年报表规则》 YEZd8Y  
annual review of consumer prices 每年消费物价回顾 "JLKO${ Y  
annual roll-forward basis 逐年延展方式 Im;8Abf  
annual salary 年薪 }nDKSC/[V!  
annual statement 年度报表；年度决算表 u.wm;e K[  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 F)we^'X  
annuitant 年金受益人 X]J]7\4tF\  
annuity 年金 !$"DD[~\  
annuity contract 年金合约 sE4=2p`x  
annuity on human life 人寿年金 A4,tv#z  
antecedent debt 先前的债项 =X(8[ e  
ante-dated cheque 倒填日期支票 :/N/u5.]  
anticipated expenditure 预期开支 Z&hzsJK{m$  
anticipated net profit 预期纯利 o0Z(BTO  
anticipated revenue 预期收入 =qY!<DB[L  
anti-inflation measure 反通货膨胀措施 uaMf3HeYV  
anti-inflationary stance 反通货膨胀立场 _c=[P@  
apparent deficit 表面赤字 &+? JY|u  
apparent financial solvency 表面偿债能力 i2ap]  
apparent partner 表面合伙人 N;XaK+_2F  
application for personal assessment 个人入息课税申请书 03ol!|X"9  
application of fund 资金应用 xkIRI1*!  
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 pKf]&?FX
 
appointed actuary 委任精算师 -jc8ku3*  
appointed auditor 委任核数师；委任审计师 $2uZdl8Rvj  
appointed trustee 委任的受托人 &UhI1mi]h  
appointer 委任人 m_Owe/BC#m  
apportioned pro rata 按比例分摊 ""[(e0oA  
apportionment 分配；分摊 3siWq9.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X|'EyZ  
apportionment formula 分摊方程式 ?)$+W+vK  
apportionment of estate duty 遗产税的分摊 @add'>)  
appraisal 估价；评估 EG<YxNX,  
appreciable growth 可观增长 h)[{{JSf  
appreciable impact 显着影响 re9*q 
 
appreciable increase 可观增长 [|ghq  
appreciation 增值；升值 {{b&l!  
appreciation against other currencies 相对其他货币升值 8}/v[8p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LRO'o{4$E  
appreciation tax 增值税 bT|NZ!V  
appropriation 拨款；拨用；拨付 R;9
H`L/>  
appropriation account 拨款帐目 'j84-U{&)  
Appropriation Bill 拨款法案 1Ih.?7}
 
appropriation-in-aid system 补助拨款办法 usb.cE3z  
approved assets 核准资产 pyEi@L1p  
approved basket stock 认可一篮子证券 ^qL2Q*  
approved budget 核准预算 -LF0%G  
approved charitable donation 认可慈善捐款 F NpMu3Q  
approved charitable institution 认可慈善机构 <szD"p|K  
approved currency 核准货币；认可货币 V`OeJVe  
approved estimates 核准预算 DPuz'e*  
approved estimates of expenditure 核准开支预算 +.N3kH  
approved overseas insurer 核准海外保险人 \%nFCK0  
approved overseas trust company 核准海外信托公司 R u^v!l`!7  
approved pooled investment fund 核准汇集投资基金 x!klnpGp  
approved provident fund scheme 认可公积金计划 dmHpF\P5f  
approved provision 核准拨款 E DuLgg@  
approved redeemable share 核准可赎回股份 YNc
]x>  
approved regional stock 认可地区性证券 pK=$)<I"6  
approved retirement scheme 认可退休金计划 G[4TT#  
approved subordinated loan 核准附属贷款 }."3&u't  
arbitrage 套戥；套汇；套利 @5n !t1(  
arbitrageur 套戥者；套汇者 TrxZS_  
arbitrary amount 临时款项 <3dmY=  
arrangement 措施；安排；协定 (pBOv:6  
arrears 欠款 nQuiRTU<  
arrears of pay 欠付薪酬 mQmn& :R  
arrears of revenue 逾期未收税款；逾期未收的帐项 v)|[=  
articles of association 组织章程；组织细则；组织章程细则  _6a+" p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `UFRv   
ascertainment of profit 确定利润 p[BF4h{E  
"Asia Clear" “亚洲结算系统”