[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 ;N j5NB7  
allotment notice 股份配售通知；配股通知 |4'E&(BU-  
allotment of shares 股份分配 tl4;2m3w  
allowable 可获宽免；免税的 z^oi15D|{  
allowable business loss 可扣除的营业亏损 LD6fi  
allowable expenses 可扣税的支出 Z@h]dU5%a  
allowance 免税额；津贴；备抵；准备金 h?R-t*G?  
allowance for debts 债项的免税额 QHQj6]
 
allowance for depreciation by wear and tear 耗损折旧免税额 L3W ^ip4  
allowance for funeral expenses 殡殓费的免税额 c^=:]^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V]<dh|x  
allowance for repairs and outgoings 修葺及支出方面的免税额 w5[POo' 5  
allowance to debtor 给债务人的津贴 pG4Hy$e  
alteration of capital 资本更改 <D 5QlAN  
alternate trustee 候补受托人 hrW.TwK  
amalgamation 合并 :,7VqCh3@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y#Z& $&n  
ambit of charges 征税范围；收费范围 I#mT#xs6  
amended valuation 经修订的估值 yy>4`_  
American Commodities Exchange 美国商品交易所 ,wFLOfV@  
American Express Bank Limited 美国运通银行 HN3 yA1<[V  
American Stock Exchange 美国证券交易所 ]xS< \{og  
amortization 摊销 LCdc7  
amount due from banks 存放银行同业的款项 wY=ky629  
amount due from banks abroad 存放海外银行同业的款项 F>}).qx  
amount due from holding companies 控股公司欠款 rLVAI#ci=  
amount due from local banks 存放本港银行同业的款项 $b8>SSz  
amount due to banks 银行同业的存款 J7$=f~$  
amount due to banks abroad 海外银行同业的存款 MKH7d/
x  
amount due to holding companies 控股公司存款 8^~ljf]6  
amount due to local banks 本港银行同业的存款 N@)g3mX>  
amount due to outport banks 外埠银行同业的存款 ZWr\v!4  
amount for note issue 发行纸币的款额 sn*s7v:  
amount of bond 担保契据的款额 p*N+B o  
amount of consideration 代价款额 8"4`W~ 3  
amount of contribution 供款数额 a;
lCr|*  
amount of indebtedness 负债款额 Na`qAj}  
amount of principal of the loan 贷款本金额 INkrG.=u  
amount of rates chargeable 应征差饷数额 YGNX +6Lz  
amount of share capital 股本额 =DqGm]tA  
amount of sums assured 承保款额 YnNei 7R  
amount of variation 变动幅度 ngNg1zV/q  
amount of vote 拨款数额 k!%HcU%J  
amount payable 应付款额 P EbB0GL  
amount receivable 应收款额 PC3wzJ\\S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JD'/m hN0  
analysis 分析 c#rbyx?5  
ancillary risk 附属风险 6\]-J*e>  
annual account 周年帐目；周年帐目报表；年度决算；年结 8C  YJR/  
annual accounting date 年结日期 q=EQDHmh  
annual allowance 每年免税额；年积金；年度津贴；年津 d }]b  
annual balance 年度余额 GY4yZa  
annual disposable income 每年可动用收入 fZGKVxo"  
annual estimates 周年预算 YV2^eGr.  
annual fee 年费 2/bck)p=  
annual general meeting 周年大会 omY?`(=  
annual growth rate 年增率；每年增长率 ;DGWUK.U[H  
annual long-term supplement 长期个案每年补助金 i?a]v 5  
annual pensionable emolument 可供计算退休金的年薪 p;B +g X  
annual report 年报 0~-+5V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mq "p"iI  
annual return 周年报表；周年申报表；每年报税表格 QzS{2Y[OQ  
Annual Return Rules 《周年报表规则》 :q= XE$%H  
annual review of consumer prices 每年消费物价回顾 FTB"C[>  
annual roll-forward basis 逐年延展方式 ?Z.YJXoKZ  
annual salary 年薪 mhs%b4'>  
annual statement 年度报表；年度决算表 iffU}ce  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -Pvt+I>  
annuitant 年金受益人 Q647a}  
annuity 年金 2R_k$kHl  
annuity contract 年金合约 G{s ,Y^  
annuity on human life 人寿年金 #VrT
)po+  
antecedent debt 先前的债项 ;1y\!f3#V~  
ante-dated cheque 倒填日期支票 q`{.2yV  
anticipated expenditure 预期开支 H;Bj\-Pa  
anticipated net profit 预期纯利 x^;nfqn|  
anticipated revenue 预期收入 o3`Z@-.G  
anti-inflation measure 反通货膨胀措施 k'\RS6M`L  
anti-inflationary stance 反通货膨胀立场 ?e ~*,6  
apparent deficit 表面赤字 Uligr_c?  
apparent financial solvency 表面偿债能力 . X Y'l  
apparent partner 表面合伙人 f8n'9HOw>  
application for personal assessment 个人入息课税申请书 x,V_P/?%  
application of fund 资金应用 kiECJ@ 5p  
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 : Z.mM5  
appointed actuary 委任精算师 ;Joo!CXHO  
appointed auditor 委任核数师；委任审计师 6jnRC*!?  
appointed trustee 委任的受托人 >0m-S :lk  
appointer 委任人 PJ_|=bn  
apportioned pro rata 按比例分摊 SnXLj Je  
apportionment 分配；分摊 !K@yB)9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sO*6F`eiZ  
apportionment formula 分摊方程式 "y`?KY$[N  
apportionment of estate duty 遗产税的分摊 XrvrN^'  
appraisal 估价；评估 _% >.t  
appreciable growth 可观增长 zzxU9m~"  
appreciable impact 显着影响 EYQ!ELuF  
appreciable increase 可观增长 WRnUF[y+)  
appreciation 增值；升值 5-g02g  
appreciation against other currencies 相对其他货币升值 k{;:KW|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fY `A

 
appreciation tax 增值税 O-|3k$'\z  
appropriation 拨款；拨用；拨付 d*G$qUiX  
appropriation account 拨款帐目 ~C[,P\,  
Appropriation Bill 拨款法案 I/(`<s p  
appropriation-in-aid system 补助拨款办法 FqiK}K.~/  
approved assets 核准资产 1HZexV  
approved basket stock 认可一篮子证券 EuAa  
approved budget 核准预算 b_LzG_n!  
approved charitable donation 认可慈善捐款 4x3`dvfp/  
approved charitable institution 认可慈善机构 Wl,yznT  
approved currency 核准货币；认可货币 K[9<a>D`  
approved estimates 核准预算  Wi
|.Z/  
approved estimates of expenditure 核准开支预算 +I')>6  
approved overseas insurer 核准海外保险人 6-^+btl)#  
approved overseas trust company 核准海外信托公司 (O&b:D/Y  
approved pooled investment fund 核准汇集投资基金 i44`$ps  
approved provident fund scheme 认可公积金计划 6Z M<M7(V  
approved provision 核准拨款 k4|YaGhf  
approved redeemable share 核准可赎回股份 yWs/~5[F  
approved regional stock 认可地区性证券 x^ Wgo`v)  
approved retirement scheme 认可退休金计划 .h6h&[TEU  
approved subordinated loan 核准附属贷款 +yTL  
arbitrage 套戥；套汇；套利 "47nc1T+n  
arbitrageur 套戥者；套汇者 H @6  
arbitrary amount 临时款项 t]m#k %)  
arrangement 措施；安排；协定 O 8fh'
6  
arrears 欠款 .FC1:y<aO  
arrears of pay 欠付薪酬 =l\D7s  
arrears of revenue 逾期未收税款；逾期未收的帐项 59)PJ0E  
articles of association 组织章程；组织细则；组织章程细则 bySw#h_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9:m+mpL
=9  
ascertainment of profit 确定利润 oo qNPLa  
"Asia Clear" “亚洲结算系统”