[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 ^@_).:oX7  
allotment notice 股份配售通知；配股通知 nUqy1(  
allotment of shares 股份分配 npj/7nZj  
allowable 可获宽免；免税的 aW`dFitpM  
allowable business loss 可扣除的营业亏损 ]bfqcmh<  
allowable expenses 可扣税的支出 _'c+fG \  
allowance 免税额；津贴；备抵；准备金 i| xt f  
allowance for debts 债项的免税额 UvD-C?u'  
allowance for depreciation by wear and tear 耗损折旧免税额 G]lvHD  
allowance for funeral expenses 殡殓费的免税额 xKW"X   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "]<}Hy  
allowance for repairs and outgoings 修葺及支出方面的免税额 _<u;4RO(s  
allowance to debtor 给债务人的津贴 A9n41,h  
alteration of capital 资本更改 v |i
fI  
alternate trustee 候补受托人 =jUnM>23  
amalgamation 合并 $I(}r3r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !Zj#
.6c9  
ambit of charges 征税范围；收费范围 6K//1U$  
amended valuation 经修订的估值 l:z};  
American Commodities Exchange 美国商品交易所 7:kCb[ji"  
American Express Bank Limited 美国运通银行 "UpOY  
American Stock Exchange 美国证券交易所 6h@ +?{F.  
amortization 摊销 \1{_lynD  
amount due from banks 存放银行同业的款项 a 2Et,WA%  
amount due from banks abroad 存放海外银行同业的款项 )d_U)b7i  
amount due from holding companies 控股公司欠款 poY8
)2  
amount due from local banks 存放本港银行同业的款项 ^N{X"  
amount due to banks 银行同业的存款 "3ug}k  
amount due to banks abroad 海外银行同业的存款 /#IH-2N  
amount due to holding companies 控股公司存款 paYz[Xq  
amount due to local banks 本港银行同业的存款 !OQuEJR  
amount due to outport banks 外埠银行同业的存款 OequU'j  
amount for note issue 发行纸币的款额 qz lER  
amount of bond 担保契据的款额 dgY5ccP  
amount of consideration 代价款额 =SL^>HS.fo  
amount of contribution 供款数额  JilKZQmk  
amount of indebtedness 负债款额 H` Lu
"EK  
amount of principal of the loan 贷款本金额 hG~Uz
  
amount of rates chargeable 应征差饷数额 w<mqe0  
amount of share capital 股本额 ?Hk.|5A}  
amount of sums assured 承保款额 YR8QO-7 .)  
amount of variation 变动幅度 4%>+Wh[  
amount of vote 拨款数额 ebD{ pc`&  
amount payable 应付款额 2+Vp'5>&  
amount receivable 应收款额 m>O2t-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X_!$Pk7ma  
analysis 分析 X$PS(_M  
ancillary risk 附属风险 i2U/RXu  
annual account 周年帐目；周年帐目报表；年度决算；年结 |} 9GHjG  
annual accounting date 年结日期 b8e*Pv/  
annual allowance 每年免税额；年积金；年度津贴；年津 )Kr(Y.w  
annual balance 年度余额 v<`$bvv?  
annual disposable income 每年可动用收入 4NI'(#l  
annual estimates 周年预算 (Y >U6  
annual fee 年费 gvK"*aIj  
annual general meeting 周年大会 .:SfMr;G  
annual growth rate 年增率；每年增长率 b2W;|  
annual long-term supplement 长期个案每年补助金 Lm.Ik
}Gli  
annual pensionable emolument 可供计算退休金的年薪 ^[*AK_o_DQ  
annual report 年报 
CCy.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lvG3<ls0K$  
annual return 周年报表；周年申报表；每年报税表格 I>!|3ElT  
Annual Return Rules 《周年报表规则》 !Am =v =>  
annual review of consumer prices 每年消费物价回顾 " _mmR
M  
annual roll-forward basis 逐年延展方式 {6DpPw^"  
annual salary 年薪 ELD +:b  
annual statement 年度报表；年度决算表 EtPgzw[#c9  
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 ruWye1X;  
annuitant 年金受益人 oX2r?.j#M  
annuity 年金 : qr}M  
annuity contract 年金合约 J (=4  
annuity on human life 人寿年金 3k`NNA  
antecedent debt 先前的债项
l; */M.B  
ante-dated cheque 倒填日期支票 )~G8 LZ  
anticipated expenditure 预期开支 A03I-^0g+  
anticipated net profit 预期纯利 xvHOY:  
anticipated revenue 预期收入 YqkA&qL]#;  
anti-inflation measure 反通货膨胀措施 +I?Qg  
anti-inflationary stance 反通货膨胀立场 %jpH:-8'2  
apparent deficit 表面赤字 x={kjym L  
apparent financial solvency 表面偿债能力 ;A`IYRzt  
apparent partner 表面合伙人 n2H&t>N  
application for personal assessment 个人入息课税申请书 wX@H &)<s  
application of fund 资金应用 uTxX`vH@!  
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 }`?7\\6  
appointed actuary 委任精算师 N" 8*FiZ|  
appointed auditor 委任核数师；委任审计师 |YJ$c@  
appointed trustee 委任的受托人 $]xE$dzJ  
appointer 委任人 .`b4h"g:  
apportioned pro rata 按比例分摊 ]Pz|Oi+]  
apportionment 分配；分摊 elNB7%Y/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T,A!5V>cX  
apportionment formula 分摊方程式 <d3PDO@w/  
apportionment of estate duty 遗产税的分摊 f;&` 9s| 1  
appraisal 估价；评估 1*TXDo_ T  
appreciable growth 可观增长 ;B,nzx(L  
appreciable impact 显着影响 @263)` 9G  
appreciable increase 可观增长 ?L`MFR  
appreciation 增值；升值 Cln^1N0  
appreciation against other currencies 相对其他货币升值 @#'yPV1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PEK.Kt\M  
appreciation tax 增值税 S5zpUF=  
appropriation 拨款；拨用；拨付 hqdC9?\  
appropriation account 拨款帐目 !k4 }v' =  
Appropriation Bill 拨款法案 c8H9_6  
appropriation-in-aid system 补助拨款办法 ^U R-#WaQ  
approved assets 核准资产 7uWJ6Wk
 
approved basket stock 认可一篮子证券 ~5x4?2  
approved budget 核准预算 }(8D!XgWa  
approved charitable donation 认可慈善捐款 nNkyOaK*4  
approved charitable institution 认可慈善机构 m T>b;  
approved currency 核准货币；认可货币 `two|gX0K  
approved estimates 核准预算 7*R{u*/e  
approved estimates of expenditure 核准开支预算 \HBVNBY  
approved overseas insurer 核准海外保险人 u<BHf@AI  
approved overseas trust company 核准海外信托公司 @2-Hj~  
approved pooled investment fund 核准汇集投资基金 WV5r$   
approved provident fund scheme 认可公积金计划 r@N39O*Wq  
approved provision 核准拨款 z36brv<_'p  
approved redeemable share 核准可赎回股份 R (+h)#![  
approved regional stock 认可地区性证券 U^vUdM"  
approved retirement scheme 认可退休金计划 V'Sd[*  
approved subordinated loan 核准附属贷款 H8(0.IR  
arbitrage 套戥；套汇；套利 5WrIg(l  
arbitrageur 套戥者；套汇者 (MF+/fi  
arbitrary amount 临时款项 tuL\7 (R  
arrangement 措施；安排；协定 @]?? +f}#  
arrears 欠款 :HQ8M*o  
arrears of pay 欠付薪酬 ::^qy^n  
arrears of revenue 逾期未收税款；逾期未收的帐项 iX0]g45o  
articles of association 组织章程；组织细则；组织章程细则 lo IL{2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]j%*"
V  
ascertainment of profit 确定利润 A52LH ,  
"Asia Clear" “亚洲结算系统”