[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 B;rq{ac!P]  
allotment notice 股份配售通知；配股通知 A 7TP1  
allotment of shares 股份分配 0jg-]  
allowable 可获宽免；免税的 oXz:zoN
Q  
allowable business loss 可扣除的营业亏损 wV(_=LF  
allowable expenses 可扣税的支出  a_Xh(d$  
allowance 免税额；津贴；备抵；准备金 OGae]O<  
allowance for debts 债项的免税额 Q2k\8i  
allowance for depreciation by wear and tear 耗损折旧免税额 XvdK;  
allowance for funeral expenses 殡殓费的免税额 P3N f<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |r3eq4$Am  
allowance for repairs and outgoings 修葺及支出方面的免税额 @o>2:D1G  
allowance to debtor 给债务人的津贴 ?DpM R/  
alteration of capital 资本更改 E%$FX'8&  
alternate trustee 候补受托人 VoP(!.Ua>7  
amalgamation 合并 B|!YGfL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,',fO?Qv'  
ambit of charges 征税范围；收费范围 ql_aDoj  
amended valuation 经修订的估值 0eb`9yM  
American Commodities Exchange 美国商品交易所 U8.DPRa  
American Express Bank Limited 美国运通银行 >Axe7<l  
American Stock Exchange 美国证券交易所 a:P% r  
amortization 摊销 QMkLAZ  
amount due from banks 存放银行同业的款项 AoTL)',  
amount due from banks abroad 存放海外银行同业的款项 ^ *m;![$[  
amount due from holding companies 控股公司欠款 >r{,$)H0  
amount due from local banks 存放本港银行同业的款项 qKWkgackP  
amount due to banks 银行同业的存款 ^mG-O  
amount due to banks abroad 海外银行同业的存款 "_5av!;A g  
amount due to holding companies 控股公司存款 r)*KgGsk  
amount due to local banks 本港银行同业的存款 !m^WtF  
amount due to outport banks 外埠银行同业的存款 v|n.AGn  
amount for note issue 发行纸币的款额 !q$IB?8   
amount of bond 担保契据的款额 m~X :KwK4  
amount of consideration 代价款额 dyg1.n#M}  
amount of contribution 供款数额 i%-c/ lop  
amount of indebtedness 负债款额 |E!xt6B  
amount of principal of the loan 贷款本金额 Aja'`Mu  
amount of rates chargeable 应征差饷数额 EP{y?+E2  
amount of share capital 股本额  BeP0lZ  
amount of sums assured 承保款额 
sd#a_  
amount of variation 变动幅度 Z/a]oR@  
amount of vote 拨款数额 Ak|jJ
 
amount payable 应付款额 JJ[J'xl@  
amount receivable 应收款额 ~sk 4v:-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vbh\uv&  
analysis 分析 ~9x$tb x-  
ancillary risk 附属风险 ;l~gA|A  
annual account 周年帐目；周年帐目报表；年度决算；年结 Tw|=;
m  
annual accounting date 年结日期 $L;7SY?  
annual allowance 每年免税额；年积金；年度津贴；年津 Fet>KacTht  
annual balance 年度余额 ~EdmVEu  
annual disposable income 每年可动用收入 m-ZVlj  
annual estimates 周年预算 9g "?`_  
annual fee 年费 XB^z' P{-Y  
annual general meeting 周年大会 x+^iEj`gk  
annual growth rate 年增率；每年增长率 B \[P/AC  
annual long-term supplement 长期个案每年补助金 ~0ZP%1.B3  
annual pensionable emolument 可供计算退休金的年薪 ^bS&[+9E  
annual report 年报 E[e ''  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &~uzu{  
annual return 周年报表；周年申报表；每年报税表格 ? NVN&zD]  
Annual Return Rules 《周年报表规则》 @YV-8;hO  
annual review of consumer prices 每年消费物价回顾 |?{Zx&yUw  
annual roll-forward basis 逐年延展方式 'N'EC`R  
annual salary 年薪 iv3NmkP1  
annual statement 年度报表；年度决算表 Q- j+#NGc  
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 
Jf4D">h  
annuitant 年金受益人 'rU5VrK  
annuity 年金 QiB:K Pz[  
annuity contract 年金合约 Hz+edMUL  
annuity on human life 人寿年金 K]Ed-Tz8QZ  
antecedent debt 先前的债项 S,qsCn z  
ante-dated cheque 倒填日期支票 dt;R  
anticipated expenditure 预期开支 5f}wQ  
anticipated net profit 预期纯利 aq[kKS`  
anticipated revenue 预期收入 LLV:E{`p  
anti-inflation measure 反通货膨胀措施 #@lLx?U  
anti-inflationary stance 反通货膨胀立场 x!gu&AA<
*  
apparent deficit 表面赤字 2z&HT SI  
apparent financial solvency 表面偿债能力 h<.& ,6R  
apparent partner 表面合伙人 :'a |cjq  
application for personal assessment 个人入息课税申请书 m$0T"`AP`  
application of fund 资金应用 sIg{a(1/  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
6|["!AUI  
appointed actuary 委任精算师 f~8Xue,l"  
appointed auditor 委任核数师；委任审计师 @k~Xem%<  
appointed trustee 委任的受托人 zJXU>'obe  
appointer 委任人 -bcm"(<T'  
apportioned pro rata 按比例分摊
ZSh RE"`  
apportionment 分配；分摊 -=2tKH` Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Oz]iHe  
apportionment formula 分摊方程式 zTm&m#){3A  
apportionment of estate duty 遗产税的分摊 
K^?/  
appraisal 估价；评估 rS8/_'  
appreciable growth 可观增长 n$B=Vt,  
appreciable impact 显着影响 AfFFu\  
appreciable increase 可观增长 7n}J}8Y*U2  
appreciation 增值；升值 n1!0KOu/N  
appreciation against other currencies 相对其他货币升值 M)( 5S1ndq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O-5H7Kd-  
appreciation tax 增值税 SUHyg/|F  
appropriation 拨款；拨用；拨付 2["bS++?  
appropriation account 拨款帐目
)>C,y`,  
Appropriation Bill 拨款法案 eBBqF!WDb  
appropriation-in-aid system 补助拨款办法 ~ex1,J*}t  
approved assets 核准资产 7WKb| /#;  
approved basket stock 认可一篮子证券 EL5
gMs  
approved budget 核准预算 Rw=gg>\  
approved charitable donation 认可慈善捐款 Q4}2-}|  
approved charitable institution 认可慈善机构 d1vC-n N  
approved currency 核准货币；认可货币 68W&qzw.[r  
approved estimates 核准预算
.G4 (Ryh  
approved estimates of expenditure 核准开支预算 |^8l8u  
approved overseas insurer 核准海外保险人 9<G-uF  
approved overseas trust company 核准海外信托公司 b~WiE?  
approved pooled investment fund 核准汇集投资基金 9}:%CpD^~I  
approved provident fund scheme 认可公积金计划 /87?U; |V  
approved provision 核准拨款 %N=-i]+Id  
approved redeemable share 核准可赎回股份 N
u<M~/  
approved regional stock 认可地区性证券 <TC\Nb$
~  
approved retirement scheme 认可退休金计划 m\O<Yc keA  
approved subordinated loan 核准附属贷款 G;>b}\N g  
arbitrage 套戥；套汇；套利 Myg &H(~  
arbitrageur 套戥者；套汇者 `og 3P:y  
arbitrary amount 临时款项 _.KKh62CN  
arrangement 措施；安排；协定 mi`!'If0)  
arrears 欠款 f{t5r  
arrears of pay 欠付薪酬 tF+m/}PM^  
arrears of revenue 逾期未收税款；逾期未收的帐项 sy0|=E*;8"  
articles of association 组织章程；组织细则；组织章程细则 L$=6R3GI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |B./5 ,nSS  
ascertainment of profit 确定利润 DwMq  
"Asia Clear" “亚洲结算系统”