[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 5.)/gK2$  
allotment notice 股份配售通知；配股通知 q->46{s|  
allotment of shares 股份分配 Z$@XMq!  
allowable 可获宽免；免税的 01^W Py9l  
allowable business loss 可扣除的营业亏损 I."4u~[  
allowable expenses 可扣税的支出 M#>f:_`<  
allowance 免税额；津贴；备抵；准备金 UUql"$q
 
allowance for debts 债项的免税额 _bq2h%G=8  
allowance for depreciation by wear and tear 耗损折旧免税额 @*LESN>T@t  
allowance for funeral expenses 殡殓费的免税额 xZ"kJ'C4}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q}R"  
allowance for repairs and outgoings 修葺及支出方面的免税额 d3C*]|gQ  
allowance to debtor 给债务人的津贴 gs|%3k|  
alteration of capital 资本更改 <$;fOp  
alternate trustee 候补受托人 Ie;}k;?-  
amalgamation 合并 `S7${0e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0:Lm=9o  
ambit of charges 征税范围；收费范围 6{I5 23g  
amended valuation 经修订的估值 0ID 8L [  
American Commodities Exchange 美国商品交易所 .!t'&eV  
American Express Bank Limited 美国运通银行 Ts:pk  
American Stock Exchange 美国证券交易所 hMx/}Tw wt  
amortization 摊销 <BN)>NqM
 
amount due from banks 存放银行同业的款项 C44Dz.rs  
amount due from banks abroad 存放海外银行同业的款项 Ih95&HsdC  
amount due from holding companies 控股公司欠款 93y.u<,2;  
amount due from local banks 存放本港银行同业的款项 iyhB;s5Rgw  
amount due to banks 银行同业的存款 Om2 )$(  
amount due to banks abroad 海外银行同业的存款 S
TB=#z  
amount due to holding companies 控股公司存款 71w$i 4  
amount due to local banks 本港银行同业的存款 gasl%&  
amount due to outport banks 外埠银行同业的存款 {Z|.-~W  
amount for note issue 发行纸币的款额 dDk<J;~jGJ  
amount of bond 担保契据的款额 !'C^qrh  
amount of consideration 代价款额 yHoj:f$$
x  
amount of contribution 供款数额 7<?v!vQ}-  
amount of indebtedness 负债款额 Z)(C7,Xu  
amount of principal of the loan 贷款本金额 r,
b-c  
amount of rates chargeable 应征差饷数额 [XQoag;!  
amount of share capital 股本额 ;z7iUke0%  
amount of sums assured 承保款额 _hLM\L  
amount of variation 变动幅度 !NYc!gYD  
amount of vote 拨款数额 uoKC+8GA  
amount payable 应付款额 P>k S$U)  
amount receivable 应收款额 +kl@`&ga  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4 ITSDx  
analysis 分析 #tBbvs+%  
ancillary risk 附属风险 +B'9!t4 2  
annual account 周年帐目；周年帐目报表；年度决算；年结 (N43?i v(  
annual accounting date 年结日期 Y
KUs>tQ!  
annual allowance 每年免税额；年积金；年度津贴；年津 Ph.$]yQCc]  
annual balance 年度余额  PxK  
annual disposable income 每年可动用收入 ZWVcCa3  
annual estimates 周年预算 !=0N38wA  
annual fee 年费 `^afbW  
annual general meeting 周年大会 +3t(kQ  
annual growth rate 年增率；每年增长率 KFCzf_P!  
annual long-term supplement 长期个案每年补助金 ^QV;[ha,o  
annual pensionable emolument 可供计算退休金的年薪 Vo(d)"m?  
annual report 年报 `)H.TMI   
Annual Report on the Consumer Price Index 《消费物价指数年报》 jvm "7)h  
annual return 周年报表；周年申报表；每年报税表格 H,=??wN  
Annual Return Rules 《周年报表规则》 Jo h&Ay  
annual review of consumer prices 每年消费物价回顾 8'#%7+ "=!  
annual roll-forward basis 逐年延展方式 F{f "x
M  
annual salary 年薪 8N8B${X  
annual statement 年度报表；年度决算表 JT<Ia  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3QS"n. d  
annuitant 年金受益人 P67r+P,  
annuity 年金 +V7*vlx-  
annuity contract 年金合约 FAU^(]-5m  
annuity on human life 人寿年金 6576 RT  
antecedent debt 先前的债项 x%x:gkq  
ante-dated cheque 倒填日期支票 *Xl&N- 04  
anticipated expenditure 预期开支 0/(YH  
anticipated net profit 预期纯利 8X*6i-j5E  
anticipated revenue 预期收入 Vv=d *  
anti-inflation measure 反通货膨胀措施 P
RX:*0  
anti-inflationary stance 反通货膨胀立场 ]b<k%   
apparent deficit 表面赤字 UXa3>q>  
apparent financial solvency 表面偿债能力 s bW`  
apparent partner 表面合伙人 iQin|$F_O  
application for personal assessment 个人入息课税申请书 yNY1g?E  
application of fund 资金应用 HcQ{ok9u  
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 0VsrAV0  
appointed actuary 委任精算师 `t ZvIy*  
appointed auditor 委任核数师；委任审计师 eB!0:nHN  
appointed trustee 委任的受托人 AytHnp\H  
appointer 委任人  R0\E?9P  
apportioned pro rata 按比例分摊 "PJ@Q9n__  
apportionment 分配；分摊 t]"3vE>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cKK 1$x  
apportionment formula 分摊方程式 U4zyhj  
apportionment of estate duty 遗产税的分摊 vD}y%}  
appraisal 估价；评估 KH2a 2  
appreciable growth 可观增长 3=5+NJ'8  
appreciable impact 显着影响 #xE"];  
appreciable increase 可观增长 [a l$7R&  
appreciation 增值；升值 k9WihejS  
appreciation against other currencies 相对其他货币升值 PGu6hV{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )0RH"#,2L  
appreciation tax 增值税 .wS' Xn&  
appropriation 拨款；拨用；拨付 o& $Fc8bH  
appropriation account 拨款帐目 OYNs1yB  
Appropriation Bill 拨款法案 t~ Q{\!  
appropriation-in-aid system 补助拨款办法 ;9 XM s)  
approved assets 核准资产 9)T;.O  
approved basket stock 认可一篮子证券 J0lTp /  
approved budget 核准预算 Kv!CL9^LX7  
approved charitable donation 认可慈善捐款 +lU:I  
approved charitable institution 认可慈善机构 Suk RJvi  
approved currency 核准货币；认可货币 D`r:`   
approved estimates 核准预算 e/F=5_Io  
approved estimates of expenditure 核准开支预算 e [3sWv  
approved overseas insurer 核准海外保险人 JyYg)f  
approved overseas trust company 核准海外信托公司 y$#mk3(e~t  
approved pooled investment fund 核准汇集投资基金 oC.:mI  
approved provident fund scheme 认可公积金计划 &FIPEe#n  
approved provision 核准拨款 _~=X/I R  
approved redeemable share 核准可赎回股份 -&D~TL#  
approved regional stock 认可地区性证券 }O5c.3  
approved retirement scheme 认可退休金计划 SpjL\ p0  
approved subordinated loan 核准附属贷款 zpiqJEf|'"  
arbitrage 套戥；套汇；套利 N 0& h5  
arbitrageur 套戥者；套汇者 .0cm mpUNq  
arbitrary amount 临时款项 "f(iQI  
arrangement 措施；安排；协定 q%"]}@a0  
arrears 欠款 .P9ALJP(b  
arrears of pay 欠付薪酬 TR5"K{WDx  
arrears of revenue 逾期未收税款；逾期未收的帐项 6}n>Nb;L"  
articles of association 组织章程；组织细则；组织章程细则 'X"@C;q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9]Uvy|  
ascertainment of profit 确定利润 4)*8&  
"Asia Clear" “亚洲结算系统”