[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 [~Hg}-c  
allotment notice 股份配售通知；配股通知 i+M*J#'  
allotment of shares 股份分配 d GgP_S  
allowable 可获宽免；免税的 zXc}W*ymj  
allowable business loss 可扣除的营业亏损 Y9}8M27vQG  
allowable expenses 可扣税的支出 L~FTr  
allowance 免税额；津贴；备抵；准备金 VTe.M[:  
allowance for debts 债项的免税额 #A <1aQ  
allowance for depreciation by wear and tear 耗损折旧免税额 I6OSC&A`  
allowance for funeral expenses 殡殓费的免税额 qjC_*X!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }WP-W  
allowance for repairs and outgoings 修葺及支出方面的免税额 T<jfAE  
allowance to debtor 给债务人的津贴 E*v]:kok  
alteration of capital 资本更改 dU;upS_-  
alternate trustee 候补受托人 DacJ,in_I{  
amalgamation 合并 xNdIDj@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (N U0Tw  
ambit of charges 征税范围；收费范围 Go+[uY^  
amended valuation 经修订的估值 "zV']A>4H  
American Commodities Exchange 美国商品交易所 +?N}Y{Y&  
American Express Bank Limited 美国运通银行 ged,>  
American Stock Exchange 美国证券交易所 dhR(_  
amortization 摊销 /! ^P)yU,  
amount due from banks 存放银行同业的款项 ,@Z_{,b  
amount due from banks abroad 存放海外银行同业的款项 +*EKR  
amount due from holding companies 控股公司欠款 j|'R$|  
amount due from local banks 存放本港银行同业的款项 q9}2  
amount due to banks 银行同业的存款 cNP/<8dq  
amount due to banks abroad 海外银行同业的存款 s'2Rs^,hN  
amount due to holding companies 控股公司存款 WL~`u  
amount due to local banks 本港银行同业的存款 q6[}ydV  
amount due to outport banks 外埠银行同业的存款 F ! )-|n}  
amount for note issue 发行纸币的款额 ]O@"\_}  
amount of bond 担保契据的款额 M9V-$ _)  
amount of consideration 代价款额 Kd{#r/HZ  
amount of contribution 供款数额 ZzL@[g  
amount of indebtedness 负债款额 aV|k}H{wt  
amount of principal of the loan 贷款本金额 52<~K  
amount of rates chargeable 应征差饷数额 SgSk!lj  
amount of share capital 股本额 rye)qp|  
amount of sums assured 承保款额 :Ee?K  
amount of variation 变动幅度 NV!4(_~  
amount of vote 拨款数额 9A;6x$s  
amount payable 应付款额 p5SX1PPQ  
amount receivable 应收款额 tyXl}$)y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dM|g`rr E  
analysis 分析 k&DGJ5m$.  
ancillary risk 附属风险 G)+Ff5e0L[  
annual account 周年帐目；周年帐目报表；年度决算；年结 dIK{MA  
annual accounting date 年结日期 R@ QQNYU.D  
annual allowance 每年免税额；年积金；年度津贴；年津 a @SUi~+3  
annual balance 年度余额 )q(:eoLDm  
annual disposable income 每年可动用收入 ?N#[<kd  
annual estimates 周年预算 #uWE2*
')  
annual fee 年费 ;F,qS0lzE  
annual general meeting 周年大会 ?cB O6^  
annual growth rate 年增率；每年增长率 IgA.%}II}  
annual long-term supplement 长期个案每年补助金 {W'8T}q  
annual pensionable emolument 可供计算退休金的年薪 B "n`|; r5  
annual report 年报 9[f%;WaS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :1BM=_WwI  
annual return 周年报表；周年申报表；每年报税表格 eYDgEM  
Annual Return Rules 《周年报表规则》 >r:X~XnRUj  
annual review of consumer prices 每年消费物价回顾 & >b+loF  
annual roll-forward basis 逐年延展方式 =L16hDk o  
annual salary 年薪 foyB{6q8  
annual statement 年度报表；年度决算表 z.59]\;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 : ~'Z(-a  
annuitant 年金受益人 3jg'1^c  
annuity 年金 zn[QvY  
annuity contract 年金合约 V#H8d_V  
annuity on human life 人寿年金 z"av|(?d  
antecedent debt 先前的债项 }MjQP R  
ante-dated cheque 倒填日期支票 1*#bfeoM  
anticipated expenditure 预期开支 9i[4"&K  
anticipated net profit 预期纯利 ;r@!a!NLB  
anticipated revenue 预期收入 l qXc  
anti-inflation measure 反通货膨胀措施 W2n*bNI  
anti-inflationary stance 反通货膨胀立场 B<C&ay  
apparent deficit 表面赤字 aL 8Gnqf2  
apparent financial solvency 表面偿债能力 :s-EG;.  
apparent partner 表面合伙人 =?+w)(*0c  
application for personal assessment 个人入息课税申请书 n\*JaY  
application of fund 资金应用 '2wCP EC  
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 @4@PuWI0-  
appointed actuary 委任精算师 Q4CJ]J`  
appointed auditor 委任核数师；委任审计师 DOT=U _  
appointed trustee 委任的受托人 v<+4BjV!J}  
appointer 委任人 q'2`0MRa  
apportioned pro rata 按比例分摊 [lOf|^9  
apportionment 分配；分摊 yYBNH1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uwId  
apportionment formula 分摊方程式 W{\EE[XhCf  
apportionment of estate duty 遗产税的分摊 A~XOK;sB  
appraisal 估价；评估 Kc-4W6?$  
appreciable growth 可观增长 Vbo5`+NAis  
appreciable impact 显着影响 \"J?@  
appreciable increase 可观增长 lJlZHO  
appreciation 增值；升值 TIETj~+  
appreciation against other currencies 相对其他货币升值 Y}K!`~n1S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '6+Edu~Ho)  
appreciation tax 增值税 Y.(v{l  
appropriation 拨款；拨用；拨付 #_{0Ndp2  
appropriation account 拨款帐目 [Ek42%  
Appropriation Bill 拨款法案 Ia'x]
#~  
appropriation-in-aid system 补助拨款办法 ^pN 5NwC5  
approved assets 核准资产 CQ$::;  
approved basket stock 认可一篮子证券 [jy0@Q9  
approved budget 核准预算 =g >.X9lr  
approved charitable donation 认可慈善捐款 5^b i 7J  
approved charitable institution 认可慈善机构 ,zD_% ox  
approved currency 核准货币；认可货币 0s)cVYppe  
approved estimates 核准预算 z'T=]- D  
approved estimates of expenditure 核准开支预算 T G_bje  
approved overseas insurer 核准海外保险人 8s~\iuk  
approved overseas trust company 核准海外信托公司 k)|'JDm  
approved pooled investment fund 核准汇集投资基金 H LM
;EZ  
approved provident fund scheme 认可公积金计划 T!1SMo^  
approved provision 核准拨款 E*OG-r   
approved redeemable share 核准可赎回股份 K]ca4Z  
approved regional stock 认可地区性证券 -.^
3;-[  
approved retirement scheme 认可退休金计划 |7]?>-  
approved subordinated loan 核准附属贷款 Oy:QkV9  
arbitrage 套戥；套汇；套利 EN O? ;  
arbitrageur 套戥者；套汇者 wZ$tJQO  
arbitrary amount 临时款项 %v_IX2'  
arrangement 措施；安排；协定 pXve02b1B  
arrears 欠款 %3rTQ:X
 
arrears of pay 欠付薪酬 A*a7\id!y  
arrears of revenue 逾期未收税款；逾期未收的帐项 8W;xi:CC  
articles of association 组织章程；组织细则；组织章程细则 E2kW=6VO>|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 phr2X*Z/)Y  
ascertainment of profit 确定利润 0r0c|*[+4z  
"Asia Clear" “亚洲结算系统”