[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 d#T~xGqz  
allotment notice 股份配售通知；配股通知 f =B)jYI  
allotment of shares 股份分配 FE,&_J"  
allowable 可获宽免；免税的 qQv?J]l  
allowable business loss 可扣除的营业亏损 zVFz}kJa  
allowable expenses 可扣税的支出 JL=MlZ  
allowance 免税额；津贴；备抵；准备金 |9$K'+'  
allowance for debts 债项的免税额 9X/c%:)\=  
allowance for depreciation by wear and tear 耗损折旧免税额 3V>2N)3`A  
allowance for funeral expenses 殡殓费的免税额 :)_Ap{9J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S;[9 hI+  
allowance for repairs and outgoings 修葺及支出方面的免税额 T.]+T[}!  
allowance to debtor 给债务人的津贴 ]#z^G  
alteration of capital 资本更改 s>~ h<B  
alternate trustee 候补受托人 ep* (  
amalgamation 合并 icLf;@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *_ {w0U)  
ambit of charges 征税范围；收费范围 )o-rg  
amended valuation 经修订的估值 j?K]0j;  
American Commodities Exchange 美国商品交易所 l6IpyIex  
American Express Bank Limited 美国运通银行 R]L|&{  
American Stock Exchange 美国证券交易所
;& ny< gQ  
amortization 摊销  K6d9[;F  
amount due from banks 存放银行同业的款项 v0&E!4q*'  
amount due from banks abroad 存放海外银行同业的款项 Uax[Zh[Cg  
amount due from holding companies 控股公司欠款 h)2W}p{a4=  
amount due from local banks 存放本港银行同业的款项 eAR]~ NiW  
amount due to banks 银行同业的存款 H*BzwbM?  
amount due to banks abroad 海外银行同业的存款 +dIDFSd  
amount due to holding companies 控股公司存款 ]"Z*Hq z  
amount due to local banks 本港银行同业的存款 UT!gAU  
amount due to outport banks 外埠银行同业的存款 .cJWYMC  
amount for note issue 发行纸币的款额 ". #=_/op  
amount of bond 担保契据的款额 /<,LM8n  
amount of consideration 代价款额 r^3/Ltd5/  
amount of contribution 供款数额 Gu?OyL  
amount of indebtedness 负债款额 oU[Ba8qh  
amount of principal of the loan 贷款本金额 0]%0wbY1  
amount of rates chargeable 应征差饷数额 UZ#Yd|' PD  
amount of share capital 股本额 p(dJf&D  
amount of sums assured 承保款额 |eH>55 b  
amount of variation 变动幅度 IO3`/R-  
amount of vote 拨款数额 O/b~TVA  
amount payable 应付款额 owHV&(Go(B  
amount receivable 应收款额 H6i4>U*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |L|)r)t  
analysis 分析 r,F ~Vwa}  
ancillary risk 附属风险 R(_UR)G0 @  
annual account 周年帐目；周年帐目报表；年度决算；年结 p4mlS  
annual accounting date 年结日期 Ws2SD6!4`  
annual allowance 每年免税额；年积金；年度津贴；年津 ,9jq @_  
annual balance 年度余额 W+N9~.q\^  
annual disposable income 每年可动用收入 L,G{ t^j  
annual estimates 周年预算 rz/^_ dV  
annual fee 年费 IO/%X;Y_  
annual general meeting 周年大会 2E]SKpJ  
annual growth rate 年增率；每年增长率 iEd%8 F h  
annual long-term supplement 长期个案每年补助金 M->/ vi  
annual pensionable emolument 可供计算退休金的年薪 ND);7  
annual report 年报 7)iB6RBK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R7axm<PR=  
annual return 周年报表；周年申报表；每年报税表格 MLD-uI10{  
Annual Return Rules 《周年报表规则》 v4_p3&aj  
annual review of consumer prices 每年消费物价回顾 1e=<df  
annual roll-forward basis 逐年延展方式 F<SCW+>z2a  
annual salary 年薪
Hj&mwn]  
annual statement 年度报表；年度决算表 !YUMAp/  
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 cH$zDm1  
annuitant 年金受益人 (S~|hk^  
annuity 年金 0Xw Dk$l<  
annuity contract 年金合约 ]WLQ q4q  
annuity on human life 人寿年金 jET$wKw%  
antecedent debt 先前的债项 4yLC  
ante-dated cheque 倒填日期支票 Twsc c"mK  
anticipated expenditure 预期开支 {O\>"2}m'f  
anticipated net profit 预期纯利 -mD<8v[F  
anticipated revenue 预期收入 cW+6Emh  
anti-inflation measure 反通货膨胀措施 Be?b| G!M  
anti-inflationary stance 反通货膨胀立场 B+e$S %HV  
apparent deficit 表面赤字 V
p3r  
apparent financial solvency 表面偿债能力 HK~uu5j  
apparent partner 表面合伙人 D$k<<dv v
 
application for personal assessment 个人入息课税申请书 Vs>/ q
:I  
application of fund 资金应用 w&6c`az8  
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 ^Y mq<*X  
appointed actuary 委任精算师 g? 7%  
appointed auditor 委任核数师；委任审计师 /SLAg&  
appointed trustee 委任的受托人 HS1Gy/6'  
appointer 委任人 a3o4> 9  
apportioned pro rata 按比例分摊 Z#8O)GK  
apportionment 分配；分摊 b"`Vn,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4]\
f}  
apportionment formula 分摊方程式 j\V9o9D  
apportionment of estate duty 遗产税的分摊 OKDBzl  
appraisal 估价；评估 9C-!I,  
appreciable growth 可观增长 L%D:gy9o  
appreciable impact 显着影响 oBVYgv)  
appreciable increase 可观增长 caA>; +aBH  
appreciation 增值；升值 SoS GQ&k  
appreciation against other currencies 相对其他货币升值 n0o'ns  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -49z.(@ki  
appreciation tax 增值税 C %l!"s^  
appropriation 拨款；拨用；拨付 &p\fdR4e  
appropriation account 拨款帐目 yFfa/d  
Appropriation Bill 拨款法案 [K2\e N~g  
appropriation-in-aid system 补助拨款办法 }Qj
p,(ye  
approved assets 核准资产 h> K~<BAz'  
approved basket stock 认可一篮子证券 -Fcg}\9  
approved budget 核准预算 E;l|I A/7  
approved charitable donation 认可慈善捐款 YyR)2j1O  
approved charitable institution 认可慈善机构 4z~ fn9g  
approved currency 核准货币；认可货币 EYc, "'  
approved estimates 核准预算 R-Y|;  
approved estimates of expenditure 核准开支预算 ZVo%ssVt  
approved overseas insurer 核准海外保险人 -eKi}e  
approved overseas trust company 核准海外信托公司 *Vk%"rwaG  
approved pooled investment fund 核准汇集投资基金 S"FIQ&n  
approved provident fund scheme 认可公积金计划 esCm`?qCP  
approved provision 核准拨款 N 3IF j  
approved redeemable share 核准可赎回股份 ["|' f  
approved regional stock 认可地区性证券 p7b`Z>}  
approved retirement scheme 认可退休金计划 ; z_ZZ(W  
approved subordinated loan 核准附属贷款 lWj|7  
arbitrage 套戥；套汇；套利 K/;FP'.  
arbitrageur 套戥者；套汇者 g?V>+oMx  
arbitrary amount 临时款项 e|:#Y^  
arrangement 措施；安排；协定 G5y>v^&H  
arrears 欠款 "bF
t+N  
arrears of pay 欠付薪酬 T(@y#09  
arrears of revenue 逾期未收税款；逾期未收的帐项 b>|3?G  
articles of association 组织章程；组织细则；组织章程细则 <1tFwC|4BJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [t55Kz*cD  
ascertainment of profit 确定利润 :>gzWVE<  
"Asia Clear" “亚洲结算系统”