[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 peBHZJ``RX  
allotment notice 股份配售通知；配股通知 6?~9{0  
allotment of shares 股份分配 ( _6j@?u  
allowable 可获宽免；免税的 dk nM|  
allowable business loss 可扣除的营业亏损 |oLGc!i  
allowable expenses 可扣税的支出 _.Hj:nFHz  
allowance 免税额；津贴；备抵；准备金 kSzap+nB?  
allowance for debts 债项的免税额 ;!A8A4~nu  
allowance for depreciation by wear and tear 耗损折旧免税额 I`X!M!dB)  
allowance for funeral expenses 殡殓费的免税额 vj%"x/TP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wbAwmOiZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~`FRU/@r  
allowance to debtor 给债务人的津贴 vJ}WNvncVF  
alteration of capital 资本更改 m+;U,[%[*E  
alternate trustee 候补受托人 yuBRYy#E|%  
amalgamation 合并 ))f@9m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕   8sG?|u  
ambit of charges 征税范围；收费范围 os"R'GYmf  
amended valuation 经修订的估值 R}gdN-941  
American Commodities Exchange 美国商品交易所 H'zAMGZa  
American Express Bank Limited 美国运通银行 :?\29j#*V  
American Stock Exchange 美国证券交易所 # o/;du  
amortization 摊销 RU7+$Z0K  
amount due from banks 存放银行同业的款项 <<u]WsW{C  
amount due from banks abroad 存放海外银行同业的款项 iL);bv W  
amount due from holding companies 控股公司欠款 m(U.BXo  
amount due from local banks 存放本港银行同业的款项 SNO
c1c<~  
amount due to banks 银行同业的存款 H\oxj,+N  
amount due to banks abroad 海外银行同业的存款 j0}wv
~\  
amount due to holding companies 控股公司存款 5?SE?VC=t  
amount due to local banks 本港银行同业的存款 <b,WxR`  
amount due to outport banks 外埠银行同业的存款 4"kc(J`c  
amount for note issue 发行纸币的款额 XjN=UhC  
amount of bond 担保契据的款额 Z9$pY=8^?  
amount of consideration 代价款额 "h_f-vP  
amount of contribution 供款数额 (0q`eO2  
amount of indebtedness 负债款额 .O1w-,=  
amount of principal of the loan 贷款本金额 >^Wpc  
amount of rates chargeable 应征差饷数额 Ft11?D B  
amount of share capital 股本额 =Pw{1m|k  
amount of sums assured 承保款额 1[O cZCS  
amount of variation 变动幅度 PL&>pM  
amount of vote 拨款数额 "$farDDoF  
amount payable 应付款额 ;&=CZ6vH  
amount receivable 应收款额 lwX9:[Z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g$Y]{VM.J  
analysis 分析 x)dLY.'|  
ancillary risk 附属风险 8QJr!#u  
annual account 周年帐目；周年帐目报表；年度决算；年结 k1xx>=md|C  
annual accounting date 年结日期 H"? 5]!p  
annual allowance 每年免税额；年积金；年度津贴；年津 c=\_[G(  
annual balance 年度余额 rtz-kQ38R  
annual disposable income 每年可动用收入 xbhHP2F|  
annual estimates 周年预算 Zqm%qm:  
annual fee 年费 Yv]vl6<  
annual general meeting 周年大会 i4D]>  
annual growth rate 年增率；每年增长率 |e@1@q(a[]  
annual long-term supplement 长期个案每年补助金 ,dQ*0XO!  
annual pensionable emolument 可供计算退休金的年薪 ,H"}Rw
 
annual report 年报 F]6G<6T[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I\6C0x  
annual return 周年报表；周年申报表；每年报税表格 '+/mt_re=  
Annual Return Rules 《周年报表规则》 )yb~ k
be  
annual review of consumer prices 每年消费物价回顾 {l$)X  
annual roll-forward basis 逐年延展方式 Sy <E@1  
annual salary 年薪 h SS9mQ  
annual statement 年度报表；年度决算表 W?zj^y[w  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Fz(
;Eo3  
annuitant 年金受益人 ]I,&Bme  
annuity 年金 J[?oV;O  
annuity contract 年金合约 ;~:Z~8+{c  
annuity on human life 人寿年金 @4*eH\3  
antecedent debt 先前的债项 7=fNvES2  
ante-dated cheque 倒填日期支票 ]@z!r2[  
anticipated expenditure 预期开支 jW8ad
{  
anticipated net profit 预期纯利 h\@X!Z,  
anticipated revenue 预期收入 Z1q<) O1QX  
anti-inflation measure 反通货膨胀措施 
}GURq#  
anti-inflationary stance 反通货膨胀立场 JJ )  
apparent deficit 表面赤字 +1cr6a  
apparent financial solvency 表面偿债能力 n Yx[9HN  
apparent partner 表面合伙人 
t'$_3ml  
application for personal assessment 个人入息课税申请书 6)YckxN^  
application of fund 资金应用 "" ^n^$  
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 B^TgEr  
appointed actuary 委任精算师 SHPDbBS  
appointed auditor 委任核数师；委任审计师 I_8 n>\u  
appointed trustee 委任的受托人 l^bak] 9 1  
appointer 委任人 *y<eK0  
apportioned pro rata 按比例分摊 Y54 yojvV  
apportionment 分配；分摊 +pq=i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 apJXRH`  
apportionment formula 分摊方程式 {f4jE#a
>v  
apportionment of estate duty 遗产税的分摊 y{(Dv} 
 
appraisal 估价；评估 %u9Q`  
appreciable growth 可观增长 63\ CE_p  
appreciable impact 显着影响 sSKD"  
appreciable increase 可观增长 C3=0st$  
appreciation 增值；升值 aOinD  
appreciation against other currencies 相对其他货币升值 <e 9d5-2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]Gm4gd`  
appreciation tax 增值税 Z"Lr5'}  
appropriation 拨款；拨用；拨付 Xbx=h^S  
appropriation account 拨款帐目 9wfE^E1  
Appropriation Bill 拨款法案 t3.;qDy  
appropriation-in-aid system 补助拨款办法 e`LvHU_0  
approved assets 核准资产 5,4"
 CF$  
approved basket stock 认可一篮子证券 ;8MQ'#  
approved budget 核准预算 PyI"B96gz  
approved charitable donation 认可慈善捐款 5.\|*+E~  
approved charitable institution 认可慈善机构 `j
'1V1  
approved currency 核准货币；认可货币 a|y'-r90  
approved estimates 核准预算 tIV9Y=ckr0  
approved estimates of expenditure 核准开支预算  l2M(  
approved overseas insurer 核准海外保险人 ,\+N}F^  
approved overseas trust company 核准海外信托公司 PQ_A^95  
approved pooled investment fund 核准汇集投资基金 b~<V}tJ  
approved provident fund scheme 认可公积金计划 6j1C=O@S   
approved provision 核准拨款 } @3q;u)  
approved redeemable share 核准可赎回股份 9k9}57m.i  
approved regional stock 认可地区性证券 g*_n|7pB  
approved retirement scheme 认可退休金计划 mg._c  
approved subordinated loan 核准附属贷款 H^o_B1  
arbitrage 套戥；套汇；套利 #t Pc<p6m  
arbitrageur 套戥者；套汇者 \O~/^ Y3U!  
arbitrary amount 临时款项 6,1oLvU  
arrangement 措施；安排；协定 iSOy p\E|  
arrears 欠款 %'. x vC
  
arrears of pay 欠付薪酬 4,YL15.  
arrears of revenue 逾期未收税款；逾期未收的帐项 S~m8j|3K  
articles of association 组织章程；组织细则；组织章程细则 /9SoVU8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4;32f`  
ascertainment of profit 确定利润 
+>yh`Zb  
"Asia Clear" “亚洲结算系统”