[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 28M!G~|  
allotment notice 股份配售通知；配股通知 j r6)K;:.  
allotment of shares 股份分配 RRy3N )HR  
allowable 可获宽免；免税的 T"-HBwl  
allowable business loss 可扣除的营业亏损 6C>x,kU  
allowable expenses 可扣税的支出 DUiqt09`~  
allowance 免税额；津贴；备抵；准备金 Qh- k[w0  
allowance for debts 债项的免税额 HPs$R[  
allowance for depreciation by wear and tear 耗损折旧免税额 GE=#8-@g~p  
allowance for funeral expenses 殡殓费的免税额 ['m@RJm+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4f~h
d-z  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^1U2&S  
allowance to debtor 给债务人的津贴 %(b`i C9  
alteration of capital 资本更改 zEJ|; oL  
alternate trustee 候补受托人 SE{$a3`UzP  
amalgamation 合并 6l IFxc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $@q)IK%FDL  
ambit of charges 征税范围；收费范围 EKf"e*|(L  
amended valuation 经修订的估值 :h1itn  
American Commodities Exchange 美国商品交易所 cYdk,N  
American Express Bank Limited 美国运通银行 ^lB'7#7  
American Stock Exchange 美国证券交易所 !<}<HR^)  
amortization 摊销 sj003jeko  
amount due from banks 存放银行同业的款项 <R}(UK  
amount due from banks abroad 存放海外银行同业的款项 >1xlP/4jx  
amount due from holding companies 控股公司欠款 ihKnZcI$i  
amount due from local banks 存放本港银行同业的款项 LOi5 ^Um|  
amount due to banks 银行同业的存款 YSk,kU  
amount due to banks abroad 海外银行同业的存款 [-_u{j  
amount due to holding companies 控股公司存款 YVZm^@ZVV  
amount due to local banks 本港银行同业的存款 GEy^*, d  
amount due to outport banks 外埠银行同业的存款 F?e_$\M  
amount for note issue 发行纸币的款额 o <8L,u(U  
amount of bond 担保契据的款额 Fsv%=E{  
amount of consideration 代价款额 Uce
ZWtYa  
amount of contribution 供款数额 @rkNx@[~  
amount of indebtedness 负债款额 %v:9_nwO)  
amount of principal of the loan 贷款本金额 K=VYRY  
amount of rates chargeable 应征差饷数额 n_sCZ6uXEQ  
amount of share capital 股本额 k61Ot3  
amount of sums assured 承保款额 l,HMm|oU  
amount of variation 变动幅度 I :%(nKBK  
amount of vote 拨款数额 c3 ]ZU^  
amount payable 应付款额 fZH:&EP  
amount receivable 应收款额 gO4` e(W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AM*V4}s*9k  
analysis 分析 Q/
r9r*>z  
ancillary risk 附属风险 Rer \='  
annual account 周年帐目；周年帐目报表；年度决算；年结 nRN&
u4  
annual accounting date 年结日期 }
'a}s0h  
annual allowance 每年免税额；年积金；年度津贴；年津 Zz=+?L  
annual balance 年度余额 ^rjICF e  
annual disposable income 每年可动用收入 XKLkJZN  
annual estimates 周年预算 JadXdK=gE  
annual fee 年费 n  !]_o  
annual general meeting 周年大会 (}vi"mCeW  
annual growth rate 年增率；每年增长率 M?x/C2|  
annual long-term supplement 长期个案每年补助金 6",1JH,;p  
annual pensionable emolument 可供计算退休金的年薪 5Y)*-JY1g  
annual report 年报 K+TRt"W8&s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I/rq@27o  
annual return 周年报表；周年申报表；每年报税表格 i[H`u,%
+(  
Annual Return Rules 《周年报表规则》 0RN]_z$;H  
annual review of consumer prices 每年消费物价回顾 C^XJE1D.
 
annual roll-forward basis 逐年延展方式 BZ<Q.:)  
annual salary 年薪 PYPs64kNC]  
annual statement 年度报表；年度决算表 ?SRG;G
1  
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"q='B9_T\  
annuitant 年金受益人 <H`&Zqqk  
annuity 年金 3i=+ [  
annuity contract 年金合约 L |EvI.f
 
annuity on human life 人寿年金 XLz>h(w=  
antecedent debt 先前的债项 y|Tb&XPD  
ante-dated cheque 倒填日期支票 lNowH0K!D  
anticipated expenditure 预期开支 cU?A|'  
anticipated net profit 预期纯利 Co&#mVY4,  
anticipated revenue 预期收入 =o;8xKj  
anti-inflation measure 反通货膨胀措施 s6%%/|  
anti-inflationary stance 反通货膨胀立场 R}>xpU1  
apparent deficit 表面赤字 TZTi:\nS  
apparent financial solvency 表面偿债能力 b=horvs/!  
apparent partner 表面合伙人 F\F_">5  
application for personal assessment 个人入息课税申请书 DXl3  
application of fund 资金应用 e<6fe-g9;  
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 "C&l7K;bp  
appointed actuary 委任精算师 py VTA1  
appointed auditor 委任核数师；委任审计师 >VM@9Cph  
appointed trustee 委任的受托人 !E8y!|7$  
appointer 委任人 w2_$>z  
apportioned pro rata 按比例分摊 S*VG;m#  
apportionment 分配；分摊 n=WwB(}q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #S)+eH  
apportionment formula 分摊方程式 u6Fm qK]Dj  
apportionment of estate duty 遗产税的分摊 b1JXC=*@  
appraisal 估价；评估 w4P?2-kB  
appreciable growth 可观增长 b(+M/O>I  
appreciable impact 显着影响 =7wI/5iN  
appreciable increase 可观增长 fmrd7*MW  
appreciation 增值；升值  q}p&<k  
appreciation against other currencies 相对其他货币升值 fT.18{'>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GM=r{F &  
appreciation tax 增值税 {z>fe }  
appropriation 拨款；拨用；拨付 +XCLdf}dC  
appropriation account 拨款帐目 `w';}sQA7  
Appropriation Bill 拨款法案
dU<\FW_  
appropriation-in-aid system 补助拨款办法 5&Al  
approved assets 核准资产 8'[g?  
approved basket stock 认可一篮子证券 89o&KF]  
approved budget 核准预算 Q$_y +[  
approved charitable donation 认可慈善捐款 ui
%B|b&&  
approved charitable institution 认可慈善机构 jLo(Uf  
approved currency 核准货币；认可货币 R?Zv  
approved estimates 核准预算 X)^eaw]Q0  
approved estimates of expenditure 核准开支预算 U27YH1OK  
approved overseas insurer 核准海外保险人 x`~YTOfYk  
approved overseas trust company 核准海外信托公司 kqy d3Si>  
approved pooled investment fund 核准汇集投资基金 Yci>'$tQ  
approved provident fund scheme 认可公积金计划 BBuI|lr  
approved provision 核准拨款 `u6CuH
5  
approved redeemable share 核准可赎回股份 Yw @)0%G  
approved regional stock 认可地区性证券 7niZ`doBA  
approved retirement scheme 认可退休金计划 YbAa@Sq@  
approved subordinated loan 核准附属贷款  zGgPW  
arbitrage 套戥；套汇；套利 v6=pV
4
k9  
arbitrageur 套戥者；套汇者 ehCGu(=  
arbitrary amount 临时款项 -i93  
arrangement 措施；安排；协定 0T,uH  
arrears 欠款 `t[b0; 'OH  
arrears of pay 欠付薪酬 !jlLF:v|1A  
arrears of revenue 逾期未收税款；逾期未收的帐项 <8;SSdoKi  
articles of association 组织章程；组织细则；组织章程细则 &JMp)zaI[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z5.Uv/n\1  
ascertainment of profit 确定利润 @A32|p}  
"Asia Clear" “亚洲结算系统”