[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 t N2Md}@e  
allotment notice 股份配售通知；配股通知 5v6Eii:  
allotment of shares 股份分配 3Gip<\$v  
allowable 可获宽免；免税的 b?'yAXk  
allowable business loss 可扣除的营业亏损 o-Ga3i 8  
allowable expenses 可扣税的支出 <=,6p>Eo[  
allowance 免税额；津贴；备抵；准备金 ny54XjtG,  
allowance for debts 债项的免税额 L~KM=[cn  
allowance for depreciation by wear and tear 耗损折旧免税额 |.3DD"*  
allowance for funeral expenses 殡殓费的免税额
LA)[ip4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Gmz6$^D   
allowance for repairs and outgoings 修葺及支出方面的免税额 6w@ Ii;  
allowance to debtor 给债务人的津贴 U,.![TP  
alteration of capital 资本更改 ~b2wBs)r  
alternate trustee 候补受托人 piZJJYv t  
amalgamation 合并 jNC4_q&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E^S
H\5B  
ambit of charges 征税范围；收费范围 .?hP7;hhI  
amended valuation 经修订的估值 L{`JRu  
American Commodities Exchange 美国商品交易所 k{Aj^O3gD  
American Express Bank Limited 美国运通银行 N~xLu8,  
American Stock Exchange 美国证券交易所 qZA).12qS  
amortization 摊销 bv*,#Qm  
amount due from banks 存放银行同业的款项 J`^I./  
amount due from banks abroad 存放海外银行同业的款项 c
7FRI0X  
amount due from holding companies 控股公司欠款 NSDv;|f  
amount due from local banks 存放本港银行同业的款项 _Wa.JUbv  
amount due to banks 银行同业的存款 1N>|yQz  
amount due to banks abroad 海外银行同业的存款 D=
h)&  
amount due to holding companies 控股公司存款 Ht4;5?/y  
amount due to local banks 本港银行同业的存款 |x-S&-  
amount due to outport banks 外埠银行同业的存款 UCClWr  
amount for note issue 发行纸币的款额 (#E.`e1#6  
amount of bond 担保契据的款额 VH1d$
  
amount of consideration 代价款额 >lIk9|  
amount of contribution 供款数额 RSfzRnhmr  
amount of indebtedness 负债款额 1[vi.  
amount of principal of the loan 贷款本金额 v*[.a#1^  
amount of rates chargeable 应征差饷数额 c*@E_}C#  
amount of share capital 股本额 S9",d~EM  
amount of sums assured 承保款额 '&|=0TDd+  
amount of variation 变动幅度 i?F >+  
amount of vote 拨款数额 4BKI-;v$  
amount payable 应付款额 
hHM
N6i  
amount receivable 应收款额 9b*nLyYVz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <N9[?g)  
analysis 分析 7[}xP#Z  
ancillary risk 附属风险 [YcG(^^  
annual account 周年帐目；周年帐目报表；年度决算；年结 n0 e1k.A  
annual accounting date 年结日期 HZf/CE9T  
annual allowance 每年免税额；年积金；年度津贴；年津 v t9)pMs  
annual balance 年度余额 K]0JC/R6(@  
annual disposable income 每年可动用收入 s=QAO!aw  
annual estimates 周年预算 <"r#:Wr  
annual fee 年费 8Bjib&im  
annual general meeting 周年大会 H?X|(r|+  
annual growth rate 年增率；每年增长率 /x1![$oC0  
annual long-term supplement 长期个案每年补助金 Ub* wuI  
annual pensionable emolument 可供计算退休金的年薪 WV_.Tiy<  
annual report 年报 m-*hygkcDu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fu]s/'8B  
annual return 周年报表；周年申报表；每年报税表格 8{X"h#  
Annual Return Rules 《周年报表规则》 z=3\A b  
annual review of consumer prices 每年消费物价回顾 EG=Sl~ ~o  
annual roll-forward basis 逐年延展方式 d>t<_}  
annual salary 年薪 S :<Nc{C  
annual statement 年度报表；年度决算表 Y1J=3Y  
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 aiu5}%U  
annuitant 年金受益人 #Ibp(  
annuity 年金 SF<c0bR9  
annuity contract 年金合约 e8#h3lxJ`  
annuity on human life 人寿年金 _`:1M2=  
antecedent debt 先前的债项  VQS~\:1  
ante-dated cheque 倒填日期支票 R'@9]99  
anticipated expenditure 预期开支 Y*vW!yu  
anticipated net profit 预期纯利 n*{sTT  
anticipated revenue 预期收入 j+,d^!  
anti-inflation measure 反通货膨胀措施 T r1?620  
anti-inflationary stance 反通货膨胀立场 `,(,t
n_  
apparent deficit 表面赤字 %YC_Se7  
apparent financial solvency 表面偿债能力 @6]sNm  
apparent partner 表面合伙人 RpD=]y!5_  
application for personal assessment 个人入息课税申请书 /Y7<5!cS  
application of fund 资金应用 ]33>m|?@  
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 *=I}Qh(1  
appointed actuary 委任精算师 io{@^1ab  
appointed auditor 委任核数师；委任审计师 cLsV`@J(k  
appointed trustee 委任的受托人 0p}D(m2B  
appointer 委任人 5Ezw ~hn  
apportioned pro rata 按比例分摊 \S!e![L/  
apportionment 分配；分摊 u*ObwcI/Bn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &b%zQ4%d-`  
apportionment formula 分摊方程式 +N:o-9  
apportionment of estate duty 遗产税的分摊 a+Kj1ix  
appraisal 估价；评估 KQg]0y d  
appreciable growth 可观增长 )6D,d5<  
appreciable impact 显着影响 sWc*5Rt  
appreciable increase 可观增长 &N\jG373  
appreciation 增值；升值 G'ei/Me6{  
appreciation against other currencies 相对其他货币升值 G#u6Am)T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +>{Y.`a;Jo  
appreciation tax 增值税 z;|A(*Y  
appropriation 拨款；拨用；拨付 ;E3>ay6m8  
appropriation account 拨款帐目 *&^:T~|=!  
Appropriation Bill 拨款法案 2;DuHO1  
appropriation-in-aid system 补助拨款办法 C8V/UbA /  
approved assets 核准资产 F|e1"PkeoA  
approved basket stock 认可一篮子证券 uYs5f.! `  
approved budget 核准预算 J:V6  
approved charitable donation 认可慈善捐款 4O)1uF;  
approved charitable institution 认可慈善机构 W;!}#o|%s  
approved currency 核准货币；认可货币 5n9
B?T8C  
approved estimates 核准预算 }:KE j_~.  
approved estimates of expenditure 核准开支预算 q#,f 4P  
approved overseas insurer 核准海外保险人 KmA;HiH%J  
approved overseas trust company 核准海外信托公司 ~l]ve,W[  
approved pooled investment fund 核准汇集投资基金 t>`asL  
approved provident fund scheme 认可公积金计划 9NQlI1Wz4  
approved provision 核准拨款
;kS&A(  
approved redeemable share 核准可赎回股份 C8 xZ;V]  
approved regional stock 认可地区性证券 NnDxq%l%  
approved retirement scheme 认可退休金计划 ?"i}^B`*  
approved subordinated loan 核准附属贷款 Rld!,t  
arbitrage 套戥；套汇；套利 p8h9Ng*&`  
arbitrageur 套戥者；套汇者 8o '_`{ba  
arbitrary amount 临时款项 3c]b)n~Y  
arrangement 措施；安排；协定 ,}ECF>  
arrears 欠款 4,CXJ2  
arrears of pay 欠付薪酬 I+[>I=ewa  
arrears of revenue 逾期未收税款；逾期未收的帐项 1
^7hf;|#g  
articles of association 组织章程；组织细则；组织章程细则 ^h~x)@=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~M7y*'oY  
ascertainment of profit 确定利润 &:dH,  
"Asia Clear" “亚洲结算系统”