[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 "gN*J)!x  
allotment notice 股份配售通知；配股通知 B:- KZuO  
allotment of shares 股份分配 uP{+?#a_-\  
allowable 可获宽免；免税的 3cfZ!E~^kc  
allowable business loss 可扣除的营业亏损 ,rFLpQl  
allowable expenses 可扣税的支出 t7oz9fSz=?  
allowance 免税额；津贴；备抵；准备金 |:=b9kv  
allowance for debts 债项的免税额 \e:FmG  
allowance for depreciation by wear and tear 耗损折旧免税额 y:|.m@ j1  
allowance for funeral expenses 殡殓费的免税额 0Dm`Ek3A7x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H"FflmUO  
allowance for repairs and outgoings 修葺及支出方面的免税额 DAMpR3  
allowance to debtor 给债务人的津贴 Ec*--]j*c  
alteration of capital 资本更改 s/G5wRl<  
alternate trustee 候补受托人 9SH<d)^  
amalgamation 合并 Tt<-<oyU.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |T$a+lHMD  
ambit of charges 征税范围；收费范围 z<[.MH`ln  
amended valuation 经修订的估值 }`9fZK{. @  
American Commodities Exchange 美国商品交易所 &Qq/Xi,bZ  
American Express Bank Limited 美国运通银行 SEQO2`]e:  
American Stock Exchange 美国证券交易所 Z;Ir>^<  
amortization 摊销 /R(U>pZ  
amount due from banks 存放银行同业的款项 &FJU%tFA  
amount due from banks abroad 存放海外银行同业的款项 cB| Cy{%
 
amount due from holding companies 控股公司欠款 >|_gT%]5  
amount due from local banks 存放本港银行同业的款项 RRI>bh]  
amount due to banks 银行同业的存款 `FYtiv?G  
amount due to banks abroad 海外银行同业的存款 neB.Wu~WH  
amount due to holding companies 控股公司存款 0K$WSGB?6j  
amount due to local banks 本港银行同业的存款 Owh*KY:  
amount due to outport banks 外埠银行同业的存款 PK-}Ldj  
amount for note issue 发行纸币的款额 do=x9k@Q  
amount of bond 担保契据的款额 o]|oAN9  
amount of consideration 代价款额 iO?gF  
amount of contribution 供款数额 mq{$9@3  
amount of indebtedness 负债款额 DV7<n&P  
amount of principal of the loan 贷款本金额 ;Z!~A"~$>
 
amount of rates chargeable 应征差饷数额 F;?TR[4!k  
amount of share capital 股本额 hpqHllL  
amount of sums assured 承保款额 l${Hgn+  
amount of variation 变动幅度 ,<;l"v(  
amount of vote 拨款数额 xS H6n  
amount payable 应付款额 s]F?=yEp  
amount receivable 应收款额 =0C l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X|-v0 f  
analysis 分析 Qe @A5#  
ancillary risk 附属风险 >%n8W>^^4  
annual account 周年帐目；周年帐目报表；年度决算；年结 .`p<hA)%[C  
annual accounting date 年结日期 2rR@2Vsw2  
annual allowance 每年免税额；年积金；年度津贴；年津 EaM"=g  
annual balance 年度余额 ' FPcAW^8  
annual disposable income 每年可动用收入 @wYQLZ  
annual estimates 周年预算 B c,"12  
annual fee 年费 @sB}q 6>  
annual general meeting 周年大会 xP{H jONu  
annual growth rate 年增率；每年增长率 E,*JPK-A x  
annual long-term supplement 长期个案每年补助金 {UX"Epd);n  
annual pensionable emolument 可供计算退休金的年薪 F1?CqN M  
annual report 年报 Ad}-I%Ie  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z&C{8aQ'  
annual return 周年报表；周年申报表；每年报税表格 g)Vq5en*  
Annual Return Rules 《周年报表规则》 nu46
9  
annual review of consumer prices 每年消费物价回顾 wc6 E-rB  
annual roll-forward basis 逐年延展方式 bK_0NrXP  
annual salary 年薪 E(aX4^]g  
annual statement 年度报表；年度决算表 ;uM34^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vWqyZ-p,q  
annuitant 年金受益人 g( ]b\rj  
annuity 年金 lgCHGv2@  
annuity contract 年金合约 @7Q*h   
annuity on human life 人寿年金 Q-! i$#-  
antecedent debt 先前的债项 vpeq:h  
ante-dated cheque 倒填日期支票 x"(7t3xK  
anticipated expenditure 预期开支 S\! a"0$  
anticipated net profit 预期纯利 ;H7EB`  
anticipated revenue 预期收入 Ht`<XbQ>  
anti-inflation measure 反通货膨胀措施 L?3VyBE  
anti-inflationary stance 反通货膨胀立场 oTq%wi6 _  
apparent deficit 表面赤字 F9m2C'U  
apparent financial solvency 表面偿债能力 `YFkY^T  
apparent partner 表面合伙人 Qag|nLoT  
application for personal assessment 个人入息课税申请书 &#.x)>f  
application of fund 资金应用 8_^'(]  
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 Ap F*a$),  
appointed actuary 委任精算师 \b_-mnN"  
appointed auditor 委任核数师；委任审计师 s0C?Bb}?  
appointed trustee 委任的受托人 q=P f^Xp  
appointer 委任人 o-\ok|,)#j  
apportioned pro rata 按比例分摊 VR
tbHam  
apportionment 分配；分摊 ;eS;AHZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |Q5H9<*  
apportionment formula 分摊方程式 cOzg/~\1  
apportionment of estate duty 遗产税的分摊 +l2e[P+q A  
appraisal 估价；评估 T4V[RN  
appreciable growth 可观增长 X)FL[RO%q  
appreciable impact 显着影响 3 gxf~$)?  
appreciable increase 可观增长 Ep^B
,;~  
appreciation 增值；升值 lSZ"y Q+  
appreciation against other currencies 相对其他货币升值 $x;tSJ)m~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t! 6\7Vm/  
appreciation tax 增值税 ]h #WkcXQ  
appropriation 拨款；拨用；拨付 JiKIm z  
appropriation account 拨款帐目 |x1
$b7  
Appropriation Bill 拨款法案 2"T8^r|U  
appropriation-in-aid system 补助拨款办法 R19'|TJ  
approved assets 核准资产 k)$iK2I  
approved basket stock 认可一篮子证券 !d:tIu{)  
approved budget 核准预算 21.YO]Et  
approved charitable donation 认可慈善捐款 Eem 2qKj  
approved charitable institution 认可慈善机构 z`\#$  
approved currency 核准货币；认可货币 f2uZK!:m  
approved estimates 核准预算 o8w-$ Qb  
approved estimates of expenditure 核准开支预算 3cmbK  
approved overseas insurer 核准海外保险人 }R`8h&J  
approved overseas trust company 核准海外信托公司 b cC\  
approved pooled investment fund 核准汇集投资基金 II.<SC  
approved provident fund scheme 认可公积金计划 bZxv/\
  
approved provision 核准拨款 5\uNEs$T  
approved redeemable share 核准可赎回股份 qv.[k<~a>  
approved regional stock 认可地区性证券 \U==f&G?J  
approved retirement scheme 认可退休金计划 ZkwJ.SuU  
approved subordinated loan 核准附属贷款 60~v t04  
arbitrage 套戥；套汇；套利 2}D,df'W4  
arbitrageur 套戥者；套汇者 +nU',E  
arbitrary amount 临时款项 DG_}9M!DW@  
arrangement 措施；安排；协定 eT;AAGql  
arrears 欠款 .=?Sz*3  
arrears of pay 欠付薪酬 6!*K/2:O  
arrears of revenue 逾期未收税款；逾期未收的帐项 )8
:n}w  
articles of association 组织章程；组织细则；组织章程细则 #]"/{Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !>\9t9  
ascertainment of profit 确定利润 X d!Cp  
"Asia Clear" “亚洲结算系统”