[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 (lGaPMEU}  
allotment notice 股份配售通知；配股通知 :Ub M !  
allotment of shares 股份分配 js8{]04y  
allowable 可获宽免；免税的 }?@rO`:EF+  
allowable business loss 可扣除的营业亏损 zOSs[[  
allowable expenses 可扣税的支出
XgxX.`H7  
allowance 免税额；津贴；备抵；准备金 ?0 m\(#  
allowance for debts 债项的免税额 (^5 7UmFv]  
allowance for depreciation by wear and tear 耗损折旧免税额 Mze;k3  
allowance for funeral expenses 殡殓费的免税额 [tH-D$V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a3VM'  
allowance for repairs and outgoings 修葺及支出方面的免税额 cPl`2&p  
allowance to debtor 给债务人的津贴 |hO~X~P  
alteration of capital 资本更改 >rP#ukr5  
alternate trustee 候补受托人 @_"9Dy Y%  
amalgamation 合并 &tZG @  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wfz\`y  
ambit of charges 征税范围；收费范围 r&2~~_d3y  
amended valuation 经修订的估值 /\w)>0  
American Commodities Exchange 美国商品交易所 R@*O!bD
 
American Express Bank Limited 美国运通银行 ; h`0ir4[A  
American Stock Exchange 美国证券交易所 R.s^o]vT  
amortization 摊销 $%%os6y2v  
amount due from banks 存放银行同业的款项 +hRmO  
amount due from banks abroad 存放海外银行同业的款项 yCXrVN:`,  
amount due from holding companies 控股公司欠款 4:sjH.u<  
amount due from local banks 存放本港银行同业的款项 Rm5Kkzd0o  
amount due to banks 银行同业的存款 "iM~Hy  
amount due to banks abroad 海外银行同业的存款 -@F fU2  
amount due to holding companies 控股公司存款 W>=o*{(YO  
amount due to local banks 本港银行同业的存款 ^@"H1  
amount due to outport banks 外埠银行同业的存款 Pe_!?:vF  
amount for note issue 发行纸币的款额 >;#=gM  
amount of bond 担保契据的款额 jr /lk  
amount of consideration 代价款额 ph}j[Co  
amount of contribution 供款数额 teW6;O_  
amount of indebtedness 负债款额 y E\wj  
amount of principal of the loan 贷款本金额 a|BcnYN  
amount of rates chargeable 应征差饷数额 s3 ;DG  
amount of share capital 股本额 m$ LVCB  
amount of sums assured 承保款额 #-Z8Z i"44  
amount of variation 变动幅度 D-U<u@A4  
amount of vote 拨款数额 X]y)ZF26  
amount payable 应付款额 $fpq 3  
amount receivable 应收款额 tURc bwV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JTqq0OD}  
analysis 分析 EQe5JFR  
ancillary risk 附属风险 +"ueq  
annual account 周年帐目；周年帐目报表；年度决算；年结 &5%dhc4&!&  
annual accounting date 年结日期 ow/57P  
annual allowance 每年免税额；年积金；年度津贴；年津 \@~UDP]7  
annual balance 年度余额 @-)t M.8~  
annual disposable income 每年可动用收入 ,WQ^tI=O  
annual estimates 周年预算 P( SZ68  
annual fee 年费
fIocq  
annual general meeting 周年大会 8CC/BOe  
annual growth rate 年增率；每年增长率 J RPSvP\  
annual long-term supplement 长期个案每年补助金 \]Dt4o*yZ  
annual pensionable emolument 可供计算退休金的年薪 =pIy  
annual report 年报 9]>iSG^H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f{lZKfrp  
annual return 周年报表；周年申报表；每年报税表格 _Hd{sd#xX1  
Annual Return Rules 《周年报表规则》 [Qdq}FYr  
annual review of consumer prices 每年消费物价回顾 _0pO8o-x  
annual roll-forward basis 逐年延展方式 XTeb9h)3  
annual salary 年薪 Vh<A2u3&  
annual statement 年度报表；年度决算表 +jqj6O@Tjr  
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 [`Cq\mI-W  
annuitant 年金受益人 DXQi-+?  
annuity 年金 i bdO*E  
annuity contract 年金合约 [WB{T3j  
annuity on human life 人寿年金 2uk x (Z  
antecedent debt 先前的债项 quo^fqS&a  
ante-dated cheque 倒填日期支票 . -"E^f  
anticipated expenditure 预期开支 S='syq>Aok  
anticipated net profit 预期纯利 oh#> 5cA8  
anticipated revenue 预期收入 \Xt)E[  
anti-inflation measure 反通货膨胀措施 pGIe=Um0W  
anti-inflationary stance 反通货膨胀立场 ArI]`h'W  
apparent deficit 表面赤字 m=b~i^@  
apparent financial solvency 表面偿债能力 M8@_Uj  
apparent partner 表面合伙人 a}d6 o;li  
application for personal assessment 个人入息课税申请书 ze'.Y%]  
application of fund 资金应用 -qebQv  
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 l#@&~f[  
appointed actuary 委任精算师 n~Szf  
appointed auditor 委任核数师；委任审计师 |z^pL1Z]5  
appointed trustee 委任的受托人 b>~RSO*  
appointer 委任人 2 [!Mx&^  
apportioned pro rata 按比例分摊 ;t]|15]u  
apportionment 分配；分摊 m
YNEz @  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .h;S e  
apportionment formula 分摊方程式 "L3Xd][  
apportionment of estate duty 遗产税的分摊 E/za@W  
appraisal 估价；评估 Z,WW] Y,$  
appreciable growth 可观增长 >WM3|
 
appreciable impact 显着影响 `y
cU-m==  
appreciable increase 可观增长 V+w u  
appreciation 增值；升值 qi+&|80T.  
appreciation against other currencies 相对其他货币升值 GJ}.\EaAJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -{9Gagy2&  
appreciation tax 增值税 9DEh*%q  
appropriation 拨款；拨用；拨付 g]`bnZ7  
appropriation account 拨款帐目 
ggou*;'  
Appropriation Bill 拨款法案 P 4;{jG  
appropriation-in-aid system 补助拨款办法 [U_[</L7  
approved assets 核准资产 gKL1c{BV  
approved basket stock 认可一篮子证券 @+^c"=d1S  
approved budget 核准预算 5a(<%Q <"  
approved charitable donation 认可慈善捐款 Dw |3Z  
approved charitable institution 认可慈善机构 MB*u-N0v  
approved currency 核准货币；认可货币 Kzk gWMM  
approved estimates 核准预算 m4gU*?  
approved estimates of expenditure 核准开支预算 8U^D(jrz  
approved overseas insurer 核准海外保险人 p`GWhI?  
approved overseas trust company 核准海外信托公司 l(Cf7o!  
approved pooled investment fund 核准汇集投资基金 `{G?>z Fp  
approved provident fund scheme 认可公积金计划 >38 Lt\  
approved provision 核准拨款 C|6{fd4?  
approved redeemable share 核准可赎回股份 T_~KxQ  
approved regional stock 认可地区性证券 6+8mV8{-8  
approved retirement scheme 认可退休金计划 d_iY&-gq/  
approved subordinated loan 核准附属贷款 [EGx
  
arbitrage 套戥；套汇；套利 >h[(w  
arbitrageur 套戥者；套汇者 @xJCn}`Zj  
arbitrary amount 临时款项 Q>IH``1*e  
arrangement 措施；安排；协定 .&chdVcxyS  
arrears 欠款 ycjJbL(.  
arrears of pay 欠付薪酬 E!@/NE\-  
arrears of revenue 逾期未收税款；逾期未收的帐项 MW]8;`|jC  
articles of association 组织章程；组织细则；组织章程细则 C*O ,rm}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Y*\6o7  
ascertainment of profit 确定利润 hrT%XJl  
"Asia Clear" “亚洲结算系统”