[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 E3`KO'v%  
allotment notice 股份配售通知；配股通知 i cZQv]  
allotment of shares 股份分配 m^`X|xK-  
allowable 可获宽免；免税的  X(bb 1  
allowable business loss 可扣除的营业亏损 H94$Xi"Bd
 
allowable expenses 可扣税的支出 7IHWj<  
allowance 免税额；津贴；备抵；准备金 }3@`'i7  
allowance for debts 债项的免税额 GG7N!eZ  
allowance for depreciation by wear and tear 耗损折旧免税额 mv5!fp_*7  
allowance for funeral expenses 殡殓费的免税额 z\fk?Tj<ro  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l_D PlY  
allowance for repairs and outgoings 修葺及支出方面的免税额 %e_WO,R  
allowance to debtor 给债务人的津贴 I@.qon2V  
alteration of capital 资本更改 1cUC>_%?  
alternate trustee 候补受托人 n6oVx5/  
amalgamation 合并 lk8VJ~2d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )m?oQ#`m  
ambit of charges 征税范围；收费范围 f3nib8B'  
amended valuation 经修订的估值 sH6srwI  
American Commodities Exchange 美国商品交易所 |GIT{_JE  
American Express Bank Limited 美国运通银行 :5;[Rg5 2  
American Stock Exchange 美国证券交易所 9)
wjVk  
amortization 摊销 2-2' c?%  
amount due from banks 存放银行同业的款项 =\`9\Gd  
amount due from banks abroad 存放海外银行同业的款项 )M1.>?b  
amount due from holding companies 控股公司欠款 [<cP~  
amount due from local banks 存放本港银行同业的款项 aX0sy\Z]j  
amount due to banks 银行同业的存款 1V
)0+_Yv  
amount due to banks abroad 海外银行同业的存款 Oi7|R7NE  
amount due to holding companies 控股公司存款 U;ev3  
amount due to local banks 本港银行同业的存款
q bB.Z#w  
amount due to outport banks 外埠银行同业的存款 d`^j\b>5(  
amount for note issue 发行纸币的款额 <OpiD%Ctx  
amount of bond 担保契据的款额 Dz.U&+*  
amount of consideration 代价款额 i^j{l_-JE  
amount of contribution 供款数额 /Z \zB  
amount of indebtedness 负债款额 RL($h4d9  
amount of principal of the loan 贷款本金额 6Bs_" P[  
amount of rates chargeable 应征差饷数额 ; <3w ,r  
amount of share capital 股本额 3<B{-z  
amount of sums assured 承保款额 )00#Rrt 9  
amount of variation 变动幅度 5PdC4vI*+  
amount of vote 拨款数额 a]75z)XR  
amount payable 应付款额 O>H4hp  
amount receivable 应收款额 xOP\ +(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S&@~F|  
analysis 分析 gm4-w 9M[p  
ancillary risk 附属风险 h%#@Xd>.  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]kc]YO7i%R  
annual accounting date 年结日期 ~KEnZa0  
annual allowance 每年免税额；年积金；年度津贴；年津 _)lK.5  
annual balance 年度余额 sd Z=3)  
annual disposable income 每年可动用收入 #uKHw2N  
annual estimates 周年预算 gn7pIoN
 
annual fee 年费 <PXA`]x~  
annual general meeting 周年大会 N/]TZu~k z  
annual growth rate 年增率；每年增长率 =T;%R^@  
annual long-term supplement 长期个案每年补助金 N\mV+f3A@,  
annual pensionable emolument 可供计算退休金的年薪 SrU,-mA W  
annual report 年报 U.d*E/OR5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R0{+Xd  
annual return 周年报表；周年申报表；每年报税表格 jt;68SA P  
Annual Return Rules 《周年报表规则》 :'#BU:  
annual review of consumer prices 每年消费物价回顾 wMei`svY  
annual roll-forward basis 逐年延展方式 ;p1% KmK3  
annual salary 年薪 \U p<m>3
\  
annual statement 年度报表；年度决算表 tlG&PVvr  
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 4{*K%p
v\  
annuitant 年金受益人 6$2)m;| XY  
annuity 年金 dc"Vc 3)  
annuity contract 年金合约 W>'R<IY4#N  
annuity on human life 人寿年金 ai#0Zg
O  
antecedent debt 先前的债项 Oxy.V+R  
ante-dated cheque 倒填日期支票 >L)Xyq  
anticipated expenditure 预期开支 *COr^7Kf5  
anticipated net profit 预期纯利 E9QNx62  
anticipated revenue 预期收入 IN)
,Lu0K  
anti-inflation measure 反通货膨胀措施 `ffWV;P  
anti-inflationary stance 反通货膨胀立场 XgU]Ktl  
apparent deficit 表面赤字 u]CW5snz  
apparent financial solvency 表面偿债能力 QfRt3\^`  
apparent partner 表面合伙人 -,3Ka:  
application for personal assessment 个人入息课税申请书 H|==i2V{  
application of fund 资金应用 9 bGN5.5  
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 r's4 -\  
appointed actuary 委任精算师 $:F]O$A  
appointed auditor 委任核数师；委任审计师 J1&G1\G|s=  
appointed trustee 委任的受托人 B3e{'14  
appointer 委任人 GXJJOy1"!  
apportioned pro rata 按比例分摊 %F1 Ce/  
apportionment 分配；分摊 866n{lyL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M
{_
`X  
apportionment formula 分摊方程式 ^BSMlKyB  
apportionment of estate duty 遗产税的分摊 `[/B G)4  
appraisal 估价；评估 99H&#!~bSS  
appreciable growth 可观增长 592q`m\  
appreciable impact 显着影响 X|@|ZRN  
appreciable increase 可观增长 !dSt
l:B  
appreciation 增值；升值 (
H0nO7Bk  
appreciation against other currencies 相对其他货币升值 ^=F
tF9v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .u)Po;e`  
appreciation tax 增值税 .Mdxbs6.C  
appropriation 拨款；拨用；拨付 1/JgirVA  
appropriation account 拨款帐目 _K8ob8)m  
Appropriation Bill 拨款法案 9Jaek_A`  
appropriation-in-aid system 补助拨款办法 i{!i% `"  
approved assets 核准资产 d|w% F=  
approved basket stock 认可一篮子证券 sf@g $  
approved budget 核准预算 \KDOI7  
approved charitable donation 认可慈善捐款 !$f@j6.  
approved charitable institution 认可慈善机构 $ yHlkd`Y  
approved currency 核准货币；认可货币 0B>{31)  
approved estimates 核准预算 jvCk+n[  
approved estimates of expenditure 核准开支预算 i{ eDV  
approved overseas insurer 核准海外保险人 p8Ts5n  
approved overseas trust company 核准海外信托公司 Azq,N@HO  
approved pooled investment fund 核准汇集投资基金 ~g ~z"!K  
approved provident fund scheme 认可公积金计划 aZ@Ke$jD  
approved provision 核准拨款 g_5:o 3s  
approved redeemable share 核准可赎回股份 \{P(s:  
approved regional stock 认可地区性证券 zf4@:GM`  
approved retirement scheme 认可退休金计划 sGc4^Z%l?  
approved subordinated loan 核准附属贷款 LKF
L2|af  
arbitrage 套戥；套汇；套利 owJPEx  
arbitrageur 套戥者；套汇者 ] +Lle S5  
arbitrary amount 临时款项 ^t? P32GJ  
arrangement 措施；安排；协定 tAPqbi$a  
arrears 欠款 7P.C~,+D%P  
arrears of pay 欠付薪酬 J}nE,U
2  
arrears of revenue 逾期未收税款；逾期未收的帐项 9#@dQ/
*  
articles of association 组织章程；组织细则；组织章程细则 B}C"Xc  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z~9\7QJn  
ascertainment of profit 确定利润 Y_xPr%%A  
"Asia Clear" “亚洲结算系统”