[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 X,i^OM_  
allotment notice 股份配售通知；配股通知 "2J
2za  
allotment of shares 股份分配 uUI@!)@2  
allowable 可获宽免；免税的 x"n)y1y  
allowable business loss 可扣除的营业亏损 /&g~*AL  
allowable expenses 可扣税的支出 `{W>Dy  
allowance 免税额；津贴；备抵；准备金 bf-V Q7  
allowance for debts 债项的免税额 B>,&{ah/5J  
allowance for depreciation by wear and tear 耗损折旧免税额 p;YS`*!s  
allowance for funeral expenses 殡殓费的免税额 >p@v'h/Cr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ":,J<|Oy  
allowance for repairs and outgoings 修葺及支出方面的免税额 .z&,d&E  
allowance to debtor 给债务人的津贴 k<!xOg  
alteration of capital 资本更改 g~Agy  
alternate trustee 候补受托人 \N"=qw^ t  
amalgamation 合并 o<nkK+=Afm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qB44;!(  
ambit of charges 征税范围；收费范围  N2Q%/}+,  
amended valuation 经修订的估值 (SG
U]@)g  
American Commodities Exchange 美国商品交易所 k 1Thjt  
American Express Bank Limited 美国运通银行 6=i @ttAK  
American Stock Exchange 美国证券交易所 W<s5rMx  
amortization 摊销 %SlF7$  
amount due from banks 存放银行同业的款项 *Z C$DW!-  
amount due from banks abroad 存放海外银行同业的款项 ^Y- S"Ks  
amount due from holding companies 控股公司欠款 ,T\)%q  
amount due from local banks 存放本港银行同业的款项 K1*]6x,  
amount due to banks 银行同业的存款 $g+q;Y~i0  
amount due to banks abroad 海外银行同业的存款 qJf=f3  
amount due to holding companies 控股公司存款 /5 6sPl 7}  
amount due to local banks 本港银行同业的存款 PcK;L
(  
amount due to outport banks 外埠银行同业的存款 w.6Gp;O  
amount for note issue 发行纸币的款额 mj9r#v3.  
amount of bond 担保契据的款额 w*7BiZ{s<  
amount of consideration 代价款额 BARs1^pR4  
amount of contribution 供款数额 GtSvb6UNn  
amount of indebtedness 负债款额 z9)I@P"  
amount of principal of the loan 贷款本金额 F1UTj"
<e  
amount of rates chargeable 应征差饷数额 ZVX!=3VT  
amount of share capital 股本额 -P'KpX:]hd  
amount of sums assured 承保款额 Ua=w;h  
amount of variation 变动幅度 B2DWSp-8*  
amount of vote 拨款数额 VwxLElV  
amount payable 应付款额 Eggdj+  
amount receivable 应收款额 oD>j26Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Zbobi,  
analysis 分析 8O0E;6b  
ancillary risk 附属风险 I!OV+utF  
annual account 周年帐目；周年帐目报表；年度决算；年结 ; &v~tD7  
annual accounting date 年结日期 fKN&0N|^R  
annual allowance 每年免税额；年积金；年度津贴；年津 $^;b 1bn
O  
annual balance 年度余额 p{BBqKv  
annual disposable income 每年可动用收入 sGdlS&08(  
annual estimates 周年预算 #\X="'/  
annual fee 年费 uw,p\:D&  
annual general meeting 周年大会 vsL)E:0  
annual growth rate 年增率；每年增长率 EA+}Rf6}  
annual long-term supplement 长期个案每年补助金 vPbmQh ex  
annual pensionable emolument 可供计算退休金的年薪 tjIT4  
annual report 年报 ="*:H)
  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;)nV  
annual return 周年报表；周年申报表；每年报税表格 /9..hEq^  
Annual Return Rules 《周年报表规则》 2IGoAt>V  
annual review of consumer prices 每年消费物价回顾 ?rG>SA>o  
annual roll-forward basis 逐年延展方式 /:],bNb  
annual salary 年薪 G^Q8B^Lg  
annual statement 年度报表；年度决算表 C+=8?u<  
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 vOl<  
annuitant 年金受益人 5o&noRIIr  
annuity 年金 R<GnPN:c  
annuity contract 年金合约 ;5(ptXX1W  
annuity on human life 人寿年金 '**dD2 n  
antecedent debt 先前的债项 h &R1"  
ante-dated cheque 倒填日期支票 (+^z9p7/!  
anticipated expenditure 预期开支 sKK*{+,kh;  
anticipated net profit 预期纯利 b b]r  
anticipated revenue 预期收入 E"l/r4*f@  
anti-inflation measure 反通货膨胀措施 ~& @UH  
anti-inflationary stance 反通货膨胀立场 Z+G.v=2q<  
apparent deficit 表面赤字 QSxR@hC  
apparent financial solvency 表面偿债能力 yaD_c;  
apparent partner 表面合伙人 l#;DO9  
application for personal assessment 个人入息课税申请书 ;I^+u0ga  
application of fund 资金应用 |)vC^=N{+  
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
<@puWm[p  
appointed actuary 委任精算师 fd<a%nSD  
appointed auditor 委任核数师；委任审计师 m\hzQ9  
appointed trustee 委任的受托人 {r,MRZaa  
appointer 委任人 hhU: nw  
apportioned pro rata 按比例分摊 ?mCino  
apportionment 分配；分摊 +=Q/'g   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z&VH7gi  
apportionment formula 分摊方程式 AsOkOS3  
apportionment of estate duty 遗产税的分摊 F^/1 u  
appraisal 估价；评估 qlJzXq{|`  
appreciable growth 可观增长 } qf=5v  
appreciable impact 显着影响 f 0lpwwe  
appreciable increase 可观增长 ?"o7x[  
appreciation 增值；升值 6(5YvT  
appreciation against other currencies 相对其他货币升值 8wXnc%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VoTnm   
appreciation tax 增值税 sBLf(Q,  
appropriation 拨款；拨用；拨付 Tt.#O~2:9  
appropriation account 拨款帐目 ;;#_[Zl  
Appropriation Bill 拨款法案 +6$|No  
appropriation-in-aid system 补助拨款办法 aGR!T{`  
approved assets 核准资产 8NJxtT~0c~  
approved basket stock 认可一篮子证券 Ac2,A>  
approved budget 核准预算 qZS]eQW.  
approved charitable donation 认可慈善捐款 Ww[Xqmg  
approved charitable institution 认可慈善机构 ruKm_j#J  
approved currency 核准货币；认可货币 #BZ2
%\  
approved estimates 核准预算 ;;zQVD )X  
approved estimates of expenditure 核准开支预算 0S%xm'|N  
approved overseas insurer 核准海外保险人 7
%Q?BH7{  
approved overseas trust company 核准海外信托公司 wIbxnn  
approved pooled investment fund 核准汇集投资基金 Z?);^m|T  
approved provident fund scheme 认可公积金计划 !G8=S'~~  
approved provision 核准拨款 -*<4 hFb  
approved redeemable share 核准可赎回股份 I+4#LR3;  
approved regional stock 认可地区性证券 5C|Y-G  
approved retirement scheme 认可退休金计划 u3B[1Ae:K  
approved subordinated loan 核准附属贷款 BIk0n;Kz<L  
arbitrage 套戥；套汇；套利 $Sx(
vq6(  
arbitrageur 套戥者；套汇者 !*tV[0i2  
arbitrary amount 临时款项 LrGLIt`  
arrangement 措施；安排；协定 OABMIgX  
arrears 欠款 (T9Q6\sa  
arrears of pay 欠付薪酬 s.#%hPX{  
arrears of revenue 逾期未收税款；逾期未收的帐项 =1vl-*uYh  
articles of association 组织章程；组织细则；组织章程细则 $\w<.)"#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 EDA%qNd]j  
ascertainment of profit 确定利润 BWWO=N  
"Asia Clear" “亚洲结算系统”