[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 rRYP~ $c  
allotment notice 股份配售通知；配股通知 n wOr  
allotment of shares 股份分配 Op~sR^ez  
allowable 可获宽免；免税的 D7 [n^WtL  
allowable business loss 可扣除的营业亏损 43A6B  
allowable expenses 可扣税的支出 NA]7qb%%<  
allowance 免税额；津贴；备抵；准备金 kIiId8l  
allowance for debts 债项的免税额 A\i/@x5#  
allowance for depreciation by wear and tear 耗损折旧免税额 -]+XTsL  
allowance for funeral expenses 殡殓费的免税额 [j 'Og
m7"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /FkLZm  
allowance for repairs and outgoings 修葺及支出方面的免税额 g4oFUyk{  
allowance to debtor 给债务人的津贴 slOki|p;  
alteration of capital 资本更改 Ys+Dw-  
alternate trustee 候补受托人 +r2E5s  
amalgamation 合并 [I4K`>|Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dY;^JPT  
ambit of charges 征税范围；收费范围 ]BO{Q+?d2  
amended valuation 经修订的估值 3wX{U8mr
g  
American Commodities Exchange 美国商品交易所 (=QaAn,,R  
American Express Bank Limited 美国运通银行 k#c BBrY  
American Stock Exchange 美国证券交易所 6IctW5b  
amortization 摊销 Q7N4@w;e  
amount due from banks 存放银行同业的款项 
&oWWc$  
amount due from banks abroad 存放海外银行同业的款项 wkdd&Nw;  
amount due from holding companies 控股公司欠款 Q2Yv8q_}Uq  
amount due from local banks 存放本港银行同业的款项 "SNsO f  
amount due to banks 银行同业的存款 c1jHg2xim  
amount due to banks abroad 海外银行同业的存款 7B"J x^  
amount due to holding companies 控股公司存款 ?"{+m
 
amount due to local banks 本港银行同业的存款 C$"jZcm,I  
amount due to outport banks 外埠银行同业的存款 Bag2sk  
amount for note issue 发行纸币的款额  +h9UV  
amount of bond 担保契据的款额 6mep|![6  
amount of consideration 代价款额 ,b-wo  
amount of contribution 供款数额 #h6(DuViKw  
amount of indebtedness 负债款额 = EyxM  
amount of principal of the loan 贷款本金额 7. G  
amount of rates chargeable 应征差饷数额 bv\V>s  
amount of share capital 股本额 zv@'x nY]  
amount of sums assured 承保款额 3${?!OC  
amount of variation 变动幅度 _-% ay  
amount of vote 拨款数额 p0qQ(  
amount payable 应付款额 R`76Ae`R8  
amount receivable 应收款额 Gqk"%irZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #_2V@F+,  
analysis 分析 0Y)b31 9B
 
ancillary risk 附属风险 \S=!la_T@m  
annual account 周年帐目；周年帐目报表；年度决算；年结 pvI(hjMYPk  
annual accounting date 年结日期 W#u}d2mP  
annual allowance 每年免税额；年积金；年度津贴；年津 KfG%#2\G_  
annual balance 年度余额 i>ORCOOU  
annual disposable income 每年可动用收入 9`4h" 9dO  
annual estimates 周年预算 7Kk rfJqN  
annual fee 年费 B 0 K2Uw  
annual general meeting 周年大会 @tEVgyN  
annual growth rate 年增率；每年增长率 @!0j)5%  
annual long-term supplement 长期个案每年补助金 fOE:~3Q  
annual pensionable emolument 可供计算退休金的年薪 %b\xRt[0v7  
annual report 年报 iJ?8)}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R:E6E@T  
annual return 周年报表；周年申报表；每年报税表格 Qc[[@=S%  
Annual Return Rules 《周年报表规则》 nI2}E  
annual review of consumer prices 每年消费物价回顾 sx*1D9s_  
annual roll-forward basis 逐年延展方式 +GP"9S2%R  
annual salary 年薪 {)4Vv`n  
annual statement 年度报表；年度决算表 $ rFv(Qc^=  
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 zesEbR)j  
annuitant 年金受益人 <Ks?g=K-  
annuity 年金 +FY-r[_~  
annuity contract 年金合约 gW/H#T,  
annuity on human life 人寿年金 0qG[hxt%  
antecedent debt 先前的债项 &U4]hawbOU  
ante-dated cheque 倒填日期支票 `3pe\s  
anticipated expenditure 预期开支 aCGPtA'  
anticipated net profit 预期纯利 y^;qT_)#  
anticipated revenue 预期收入 R#Bt!RNZ  
anti-inflation measure 反通货膨胀措施 aI8wy-3I  
anti-inflationary stance 反通货膨胀立场 D1
o 8Wo  
apparent deficit 表面赤字 7c %@2  
apparent financial solvency 表面偿债能力
T?AGQcG  
apparent partner 表面合伙人 a Q`a>&R0  
application for personal assessment 个人入息课税申请书 <RGRvv  
application of fund 资金应用 jvu,W4  
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 }[LK/@h  
appointed actuary 委任精算师 >x2T'  
appointed auditor 委任核数师；委任审计师 Wv=L_E_  
appointed trustee 委任的受托人 d57(#)`  
appointer 委任人 =_^g]?5i  
apportioned pro rata 按比例分摊 =;Wkg4\5  
apportionment 分配；分摊 Y] P}7GZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Tw
!x*  
apportionment formula 分摊方程式 /jj!DO#  
apportionment of estate duty 遗产税的分摊 U}gYZi;;$  
appraisal 估价；评估 De>pIN;B>  
appreciable growth 可观增长 Z
NCq/  
appreciable impact 显着影响 X\1D[ n:  
appreciable increase 可观增长 f1=8I_>=  
appreciation 增值；升值 `&pb`P<`  
appreciation against other currencies 相对其他货币升值 &RR Ora  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }PED#Uv  
appreciation tax 增值税 ARQ1H0_B  
appropriation 拨款；拨用；拨付 _^P>@ ^  
appropriation account 拨款帐目 ,pLesbI  
Appropriation Bill 拨款法案 l_,8_u7G  
appropriation-in-aid system 补助拨款办法 !Id F6 %  
approved assets 核准资产 ioa 1n=j  
approved basket stock 认可一篮子证券 5~rs55W  
approved budget 核准预算 p%3';7W\  
approved charitable donation 认可慈善捐款 =602%ef\  
approved charitable institution 认可慈善机构 \s~W;m  
approved currency 核准货币；认可货币 U]R7=  
approved estimates 核准预算 kQ'G+Kw~F  
approved estimates of expenditure 核准开支预算 HnY: gu  
approved overseas insurer 核准海外保险人 <m@U`RFm  
approved overseas trust company 核准海外信托公司 r5s*"z  
approved pooled investment fund 核准汇集投资基金 >`oO(d}n[0  
approved provident fund scheme 认可公积金计划 Pyyx/u+?@  
approved provision 核准拨款 2ZE4^j|  
approved redeemable share 核准可赎回股份 <78>6u/W%  
approved regional stock 认可地区性证券 \ g0  
approved retirement scheme 认可退休金计划 ;nh7Elk  
approved subordinated loan 核准附属贷款 Q|xPm:  
arbitrage 套戥；套汇；套利 UI8M<  
arbitrageur 套戥者；套汇者 Mm/GIa  
arbitrary amount 临时款项 [,1j(s`N5  
arrangement 措施；安排；协定 G 8NSBaZe  
arrears 欠款 )%MBo.NL  
arrears of pay 欠付薪酬 ko, u  
arrears of revenue 逾期未收税款；逾期未收的帐项 E* lqCh  
articles of association 组织章程；组织细则；组织章程细则 GGLVv)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =%]dk=n?TN  
ascertainment of profit 确定利润 }'@*Olj  
"Asia Clear" “亚洲结算系统”