[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 RmrL^asg  
allotment notice 股份配售通知；配股通知 fm~kM J  
allotment of shares 股份分配 Ej7 /X ~  
allowable 可获宽免；免税的 ps$7bN C  
allowable business loss 可扣除的营业亏损 !`bio cA  
allowable expenses 可扣税的支出 /*Qq[C  
allowance 免税额；津贴；备抵；准备金  lWm'  
allowance for debts 债项的免税额 LW:o8ES33  
allowance for depreciation by wear and tear 耗损折旧免税额 b3YO!cJ  
allowance for funeral expenses 殡殓费的免税额 1 y}2+Kk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e?bYjJq  
allowance for repairs and outgoings 修葺及支出方面的免税额 c%*($)#  
allowance to debtor 给债务人的津贴 |y20Hi':  
alteration of capital 资本更改 f lgRpXt  
alternate trustee 候补受托人 Ap{}^  
amalgamation 合并 *Ei|fe$sa  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
XYoIFv?'  
ambit of charges 征税范围；收费范围 -CH`>  
amended valuation 经修订的估值 6dAEM;$_Z  
American Commodities Exchange 美国商品交易所 ?X?&~3iD%  
American Express Bank Limited 美国运通银行 fJZp?e"  
American Stock Exchange 美国证券交易所 g]UBZ33y  
amortization 摊销 Vx_rc%'  
amount due from banks 存放银行同业的款项 1y^K/.5-  
amount due from banks abroad 存放海外银行同业的款项 L!_ZY  
amount due from holding companies 控股公司欠款 Z`3ufXPNlO  
amount due from local banks 存放本港银行同业的款项 j]0^y}5f+s  
amount due to banks 银行同业的存款 H UoyLy  
amount due to banks abroad 海外银行同业的存款 Jw~( G9G  
amount due to holding companies 控股公司存款 )EyI0R]5  
amount due to local banks 本港银行同业的存款 [#YE^[*qK  
amount due to outport banks 外埠银行同业的存款 ;O 0+,  
amount for note issue 发行纸币的款额 kj5Q\
vr)  
amount of bond 担保契据的款额 -yDs< Xl  
amount of consideration 代价款额 MzIq"3  
amount of contribution 供款数额 <\zCpkZ'B  
amount of indebtedness 负债款额 G,=yc@uq  
amount of principal of the loan 贷款本金额 J/);"bg_O  
amount of rates chargeable 应征差饷数额 Y,8KPg@W  
amount of share capital 股本额 A$g+K,.l  
amount of sums assured 承保款额 2}?wYI*:5|  
amount of variation 变动幅度 YGc^h(d  
amount of vote 拨款数额 PN+G:Qv  
amount payable 应付款额 l!E7AKk8  
amount receivable 应收款额 ;DnUQj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iA_8(Yo  
analysis 分析 -oz`"&%  
ancillary risk 附属风险 HmK*bZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 ZV}X'qGaq  
annual accounting date 年结日期 6B$q,"%S@  
annual allowance 每年免税额；年积金；年度津贴；年津 iAMtejw  
annual balance 年度余额 =rPrPb  
annual disposable income 每年可动用收入 1r r@  
annual estimates 周年预算 ^5=UK7e5KY  
annual fee 年费 <b+[<@wS  
annual general meeting 周年大会
!S%6Uzsj  
annual growth rate 年增率；每年增长率 (wRBd  
annual long-term supplement 长期个案每年补助金 ?j7vZ}iRi  
annual pensionable emolument 可供计算退休金的年薪 zBf-8]"^  
annual report 年报 7:=5"ScV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rg(lCL&:S  
annual return 周年报表；周年申报表；每年报税表格 AgF5-tz6x  
Annual Return Rules 《周年报表规则》 5sde  
annual review of consumer prices 每年消费物价回顾 a=GM[{og  
annual roll-forward basis 逐年延展方式 M^rM-{?<  
annual salary 年薪 (kTXP_  
annual statement 年度报表；年度决算表 Y^"4?96  
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 p<WFqLe(":  
annuitant 年金受益人 3HyhEVR-#~  
annuity 年金 T)7TyE|"2g  
annuity contract 年金合约 ~#:e*:ro  
annuity on human life 人寿年金 'k&?DZ!  
antecedent debt 先前的债项 V[pv
J(  
ante-dated cheque 倒填日期支票 u}9fj  
anticipated expenditure 预期开支 o7&4G$FX~  
anticipated net profit 预期纯利 e`{0d{Nd  
anticipated revenue 预期收入 !a1i Un9  
anti-inflation measure 反通货膨胀措施 PM$Ee #62R  
anti-inflationary stance 反通货膨胀立场 47 u@4"M  
apparent deficit 表面赤字
V9x8R  
apparent financial solvency 表面偿债能力 c(- Mc6  
apparent partner 表面合伙人 ")s!L"x  
application for personal assessment 个人入息课税申请书 fm1X1T.  
application of fund 资金应用 UkR3}{i  
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 cTZ)"^z!  
appointed actuary 委任精算师 PX".Km p.  
appointed auditor 委任核数师；委任审计师 ;~HNpu$  
appointed trustee 委任的受托人 `NwdbKX  
appointer 委任人 _J?SIm  
apportioned pro rata 按比例分摊 ;kaHN;4?  
apportionment 分配；分摊 !jS4!2'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [UPNd!sy  
apportionment formula 分摊方程式 r -
f  
apportionment of estate duty 遗产税的分摊 a ib}`l  
appraisal 估价；评估 6(56,i<#/  
appreciable growth 可观增长 c|wCKn}`  
appreciable impact 显着影响 X< Za9  
appreciable increase 可观增长 ]>:^d%n,}  
appreciation 增值；升值 2?i\@r@E|  
appreciation against other currencies 相对其他货币升值 ){Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CKARg8o  
appreciation tax 增值税 [h}K$q  
appropriation 拨款；拨用；拨付 m>Ux`Gp+  
appropriation account 拨款帐目 eVnbRT2y&  
Appropriation Bill 拨款法案 `]2@_wa  
appropriation-in-aid system 补助拨款办法 z<C[nR$N  
approved assets 核准资产 9n}
A ^  
approved basket stock 认可一篮子证券 7{BnXN[  
approved budget 核准预算 f==*"?6\  
approved charitable donation 认可慈善捐款 'ND36jHcRD  
approved charitable institution 认可慈善机构 }6~)bLzI}  
approved currency 核准货币；认可货币 +}!DP~y+  
approved estimates 核准预算 |paP<$  
approved estimates of expenditure 核准开支预算 *M!kA65'  
approved overseas insurer 核准海外保险人 ^JhFI*  
approved overseas trust company 核准海外信托公司 LZWS^77  
approved pooled investment fund 核准汇集投资基金 
I{n;4?  
approved provident fund scheme 认可公积金计划 6c\DJD  
approved provision 核准拨款 |1V2tx  
approved redeemable share 核准可赎回股份 .K9l*-e[=  
approved regional stock 认可地区性证券 y/4ny,s"  
approved retirement scheme 认可退休金计划 (-(*XNC  
approved subordinated loan 核准附属贷款 yuNfhK/#r  
arbitrage 套戥；套汇；套利 hYvNcOSks  
arbitrageur 套戥者；套汇者 Fe="EDh  
arbitrary amount 临时款项 QaMDGD  
arrangement 措施；安排；协定 &G{2s J5{  
arrears 欠款 2,AaP*,  
arrears of pay 欠付薪酬 \y*
j4 0  
arrears of revenue 逾期未收税款；逾期未收的帐项 ce5nG0@#  
articles of association 组织章程；组织细则；组织章程细则 R`He^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &telCg:  
ascertainment of profit 确定利润 @%B4;c  
"Asia Clear" “亚洲结算系统”