[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 2hRaYX,g  
allotment notice 股份配售通知；配股通知 >'@yq  
allotment of shares 股份分配 g`!:7|&,_  
allowable 可获宽免；免税的 H85HL-{  
allowable business loss 可扣除的营业亏损  # a 'h,  
allowable expenses 可扣税的支出 rs3Uk.Z^'  
allowance 免税额；津贴；备抵；准备金 ubIGs|p2c  
allowance for debts 债项的免税额 0EYK3<k9!  
allowance for depreciation by wear and tear 耗损折旧免税额 [BHf>  
allowance for funeral expenses 殡殓费的免税额 OCF\*Sx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )>Oip  
allowance for repairs and outgoings 修葺及支出方面的免税额 a'ViyTBo  
allowance to debtor 给债务人的津贴 ]+W+8)f1M  
alteration of capital 资本更改 Nf>1`eP  
alternate trustee 候补受托人 E{d Mdz  
amalgamation 合并
\c+)Y}:D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J56+eC(  
ambit of charges 征税范围；收费范围 IEdC _6G  
amended valuation 经修订的估值 Xz0jjO,  
American Commodities Exchange 美国商品交易所 =/"Of  
American Express Bank Limited 美国运通银行 U6"U^  
American Stock Exchange 美国证券交易所 X|H%jdta  
amortization 摊销 dfe 9)m>  
amount due from banks 存放银行同业的款项 Mu18s}  
amount due from banks abroad 存放海外银行同业的款项  c/I.`@  
amount due from holding companies 控股公司欠款 x{C=rdp__  
amount due from local banks 存放本港银行同业的款项 @YP\!#"8  
amount due to banks 银行同业的存款 [SgP1>M  
amount due to banks abroad 海外银行同业的存款 ]?xF'3#  
amount due to holding companies 控股公司存款 %$I\\qq>{  
amount due to local banks 本港银行同业的存款 :KZI+  
amount due to outport banks 外埠银行同业的存款  "= H7p3  
amount for note issue 发行纸币的款额 Fm{Ri=X<:  
amount of bond 担保契据的款额 ~o %|#
-S  
amount of consideration 代价款额 bc5+}&W  
amount of contribution 供款数额 T.!GEUQ  
amount of indebtedness 负债款额 }+ QgRGQ  
amount of principal of the loan 贷款本金额 QR'"Zw&q5/  
amount of rates chargeable 应征差饷数额 }.4`zK&SB  
amount of share capital 股本额 AShJtxxa  
amount of sums assured 承保款额 X^?<, Y)1.  
amount of variation 变动幅度 G!oq ;<  
amount of vote 拨款数额 `,aPK/  
amount payable 应付款额 WYwsTsG{_  
amount receivable 应收款额 ?)7uwJsH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ? 8S0  
analysis 分析 N6$pOQ  
ancillary risk 附属风险 =XJ SE+ 7  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?.IT!M}DR  
annual accounting date 年结日期 T %KZV/  
annual allowance 每年免税额；年积金；年度津贴；年津 xg'z_W  
annual balance 年度余额 8N!E`{W  
annual disposable income 每年可动用收入 ]OM|O
o   
annual estimates 周年预算 9<W MM)  
annual fee 年费 p (%7|'  
annual general meeting 周年大会 AGn:I??  
annual growth rate 年增率；每年增长率 ,2[laJ  
annual long-term supplement 长期个案每年补助金 }-)2CEj3L%  
annual pensionable emolument 可供计算退休金的年薪 U{RW=sYB~9  
annual report 年报 ?BQZ\SXU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Jj|HeZ1C f  
annual return 周年报表；周年申报表；每年报税表格 6~0S%Hz   
Annual Return Rules 《周年报表规则》 
VCcLS3  
annual review of consumer prices 每年消费物价回顾 WcPDPu~/  
annual roll-forward basis 逐年延展方式 A<r@,*(g  
annual salary 年薪 y^pk)`y8  
annual statement 年度报表；年度决算表 oU$Niw9f  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -wC;pA#o  
annuitant 年金受益人 y;yXOE_  
annuity 年金 S$+vRX7  
annuity contract 年金合约 3)zanoYHi  
annuity on human life 人寿年金 O!lZ%j@%  
antecedent debt 先前的债项 Q{UR3U'Q  
ante-dated cheque 倒填日期支票 -
B9C2  
anticipated expenditure 预期开支 Va\dMv-b  
anticipated net profit 预期纯利 *|Q'?ty(x  
anticipated revenue 预期收入 iRS )Z)  
anti-inflation measure 反通货膨胀措施 C&,&~^_F  
anti-inflationary stance 反通货膨胀立场 c#$B;?  
apparent deficit 表面赤字 92WvD  
apparent financial solvency 表面偿债能力 IBcCbNs!  
apparent partner 表面合伙人 d47b&.v8e  
application for personal assessment 个人入息课税申请书 A$WE:<^  
application of fund 资金应用 m7zen530  
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 7qA0bUee5  
appointed actuary 委任精算师 X~sl5?  
appointed auditor 委任核数师；委任审计师 I(#Y\>DG  
appointed trustee 委任的受托人 -f#0$Z/0  
appointer 委任人 x:88
E78  
apportioned pro rata 按比例分摊 d `>M-:dF  
apportionment 分配；分摊 G`8gI)$u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BZ">N  
apportionment formula 分摊方程式 tlV>  
apportionment of estate duty 遗产税的分摊 tU>wRw=
d  
appraisal 估价；评估 &vLz {  
appreciable growth 可观增长 (#BkL:dg
 
appreciable impact 显着影响 sczN0*w&C  
appreciable increase 可观增长 \acJ9N  
appreciation 增值；升值 *$Z}v&-0k  
appreciation against other currencies 相对其他货币升值 l{>fma]7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X,IjM&o"Y  
appreciation tax 增值税 \-0@9E<D  
appropriation 拨款；拨用；拨付 }7RR",w  
appropriation account 拨款帐目 `$ZX]6G  
Appropriation Bill 拨款法案 A`TVV
 
appropriation-in-aid system 补助拨款办法 Jor>YB`X  
approved assets 核准资产 `ky< *  
approved basket stock 认可一篮子证券 am{f<v,EI  
approved budget 核准预算 N#Y%+1  
approved charitable donation 认可慈善捐款 d=o|)kV  
approved charitable institution 认可慈善机构 0Jm6 r4s?  
approved currency 核准货币；认可货币 --d<s  
approved estimates 核准预算 (8TB*BhQ_  
approved estimates of expenditure 核准开支预算 F^7qLvh  
approved overseas insurer 核准海外保险人 o%i^t4J$e  
approved overseas trust company 核准海外信托公司 O%H_._#N`  
approved pooled investment fund 核准汇集投资基金 G+stt(k:  
approved provident fund scheme 认可公积金计划 }=z_3JfO  
approved provision 核准拨款 'C8VD+p  
approved redeemable share 核准可赎回股份 gS_)(  
approved regional stock 认可地区性证券 ]>E*s3h  
approved retirement scheme 认可退休金计划 0;2i"mzS\  
approved subordinated loan 核准附属贷款 E0'+]"B  
arbitrage 套戥；套汇；套利 NeAkJG=<  
arbitrageur 套戥者；套汇者 _G|hKk^,  
arbitrary amount 临时款项 <k<K"{  
arrangement 措施；安排；协定 OXe+=Lp<  
arrears 欠款 1uZ[Ewl]  
arrears of pay 欠付薪酬 dqnH7okZ  
arrears of revenue 逾期未收税款；逾期未收的帐项 <vJPKQ`=:  
articles of association 组织章程；组织细则；组织章程细则 hEi]-N\X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z6ISJb  
ascertainment of profit 确定利润 5ppO
G_  
"Asia Clear" “亚洲结算系统”