[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 a;QMAd!  
allotment notice 股份配售通知；配股通知 q6_u@:3u  
allotment of shares 股份分配 'rMN=1:iu"  
allowable 可获宽免；免税的 /I)yU>o  
allowable business loss 可扣除的营业亏损 )t$,e2FY  
allowable expenses 可扣税的支出 FL(6?8zK  
allowance 免税额；津贴；备抵；准备金 `!Ds6  
allowance for debts 债项的免税额 LEW'G"+  
allowance for depreciation by wear and tear 耗损折旧免税额 Gp4A.\7  
allowance for funeral expenses 殡殓费的免税额 PUo/J~v  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F#5B<I  
allowance for repairs and outgoings 修葺及支出方面的免税额 'd+NVj{C  
allowance to debtor 给债务人的津贴 ]xX$<@HR  
alteration of capital 资本更改 (>`5z(X  
alternate trustee 候补受托人 '~ ,p[  
amalgamation 合并 F;gx%[$GX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OH5>vV'i  
ambit of charges 征税范围；收费范围 h3*Zfl<]  
amended valuation 经修订的估值 /%0<p,T  
American Commodities Exchange 美国商品交易所 %=?cZfFqO  
American Express Bank Limited 美国运通银行 cU{e`<xjA  
American Stock Exchange 美国证券交易所 Kv.>Vf.T}_  
amortization 摊销 Kw8u`$Ad7  
amount due from banks 存放银行同业的款项 ~>< ^'j[  
amount due from banks abroad 存放海外银行同业的款项 QmLF[\Oo_  
amount due from holding companies 控股公司欠款 F1jglH/MF)  
amount due from local banks 存放本港银行同业的款项 "I=\[l8t  
amount due to banks 银行同业的存款 Ga#:P F0  
amount due to banks abroad 海外银行同业的存款 n)
 k1  
amount due to holding companies 控股公司存款 deM7fN4lTi  
amount due to local banks 本港银行同业的存款 ?[)}l9  
amount due to outport banks 外埠银行同业的存款 ) RO<o O  
amount for note issue 发行纸币的款额 qduWzxB  
amount of bond 担保契据的款额 Si_%Rr&jW  
amount of consideration 代价款额 'XzXZJ[ uq  
amount of contribution 供款数额 s<9RKfm  
amount of indebtedness 负债款额 GN!qyT  
amount of principal of the loan 贷款本金额 a@\D$#2r  
amount of rates chargeable 应征差饷数额 K_2|_MLlZ  
amount of share capital 股本额 oP!;\a( SL  
amount of sums assured 承保款额 |1ST=O7.LH  
amount of variation 变动幅度 IkrF/$r  
amount of vote 拨款数额 W D T]!  
amount payable 应付款额 'ih hoW8  
amount receivable 应收款额 AX= 1b,s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &}?$i7x5  
analysis 分析 Y$Q|J4z  
ancillary risk 附属风险 /9zE^YcT  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?0YCpn  
annual accounting date 年结日期 7\f\!e <  
annual allowance 每年免税额；年积金；年度津贴；年津 wE@'ap#  
annual balance 年度余额 "y_#7K  
annual disposable income 每年可动用收入 lY{FSGp  
annual estimates 周年预算 q^A+<d  
annual fee 年费 ]S(%[|  
annual general meeting 周年大会 G!Um,U/g  
annual growth rate 年增率；每年增长率 8me ]JRw  
annual long-term supplement 长期个案每年补助金 K]j0_~3
s  
annual pensionable emolument 可供计算退休金的年薪 Qt,M!i,  
annual report 年报 `5~ +,/Ys  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DK=cVpN%s  
annual return 周年报表；周年申报表；每年报税表格 ^2$ lJ
  
Annual Return Rules 《周年报表规则》 )u/H>;L P  
annual review of consumer prices 每年消费物价回顾 u`olW%C/T  
annual roll-forward basis 逐年延展方式 ^Ve<>b  
annual salary 年薪 t=u Qb=  
annual statement 年度报表；年度决算表 AgRjr"hF*e  
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 ?W0)nQU  
annuitant 年金受益人 zH>hx5,k'X  
annuity 年金 \EKU*5\Hp>  
annuity contract 年金合约 B9T!j]'  
annuity on human life 人寿年金 V^hE}`>z&  
antecedent debt 先前的债项 $&"V^@  
ante-dated cheque 倒填日期支票 wWSdTLX  
anticipated expenditure 预期开支 _>=L>*  
anticipated net profit 预期纯利 cwm_nQKk  
anticipated revenue 预期收入 lj{VL}R  
anti-inflation measure 反通货膨胀措施 G NS`.fS  
anti-inflationary stance 反通货膨胀立场
?[&
2o|  
apparent deficit 表面赤字 @&]#uRl|[  
apparent financial solvency 表面偿债能力 t\RF=BbJJ  
apparent partner 表面合伙人 bu=?N  
application for personal assessment 个人入息课税申请书 iSFuT7;%  
application of fund 资金应用 t^[8RhD  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 kl
"+YF5/  
appointed actuary 委任精算师 RGn!{=  
appointed auditor 委任核数师；委任审计师 3d-%>?-ee  
appointed trustee 委任的受托人 H*bs31i{  
appointer 委任人 >@YtDl8R  
apportioned pro rata 按比例分摊 f>s?4  
apportionment 分配；分摊 M[z)6.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mo1oyQg8  
apportionment formula 分摊方程式 @"Z7nJX  
apportionment of estate duty 遗产税的分摊 `xz<>g9e  
appraisal 估价；评估 R(-<BtM!-  
appreciable growth 可观增长 k^ YO%_  
appreciable impact 显着影响 Ug:\  
appreciable increase 可观增长 %0 #XPc("  
appreciation 增值；升值 8/t$d#xHI  
appreciation against other currencies 相对其他货币升值 D;I6Q1I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
cgb2K$B_"  
appreciation tax 增值税 oW^*l#v  
appropriation 拨款；拨用；拨付 4QIE8f Y  
appropriation account 拨款帐目 >Bs#Xb_B]  
Appropriation Bill 拨款法案 'kYwz;gp  
appropriation-in-aid system 补助拨款办法 `+t.!tv!  
approved assets 核准资产 1yV: qp  
approved basket stock 认可一篮子证券 sHcTd>xS  
approved budget 核准预算 `fNG$ODL   
approved charitable donation 认可慈善捐款 nuoPg3Nl  
approved charitable institution 认可慈善机构 oQv3GpO  
approved currency 核准货币；认可货币 oG7q_4+&  
approved estimates 核准预算 lc_E!"1  
approved estimates of expenditure 核准开支预算 VyRsPg[(  
approved overseas insurer 核准海外保险人 i5 >+}$1  
approved overseas trust company 核准海外信托公司 @:tj<\G]  
approved pooled investment fund 核准汇集投资基金 4CQ"8k(S"  
approved provident fund scheme 认可公积金计划 |oub !fG4  
approved provision 核准拨款 lQfL3`X!  
approved redeemable share 核准可赎回股份 4lqH8l.  
approved regional stock 认可地区性证券 Zh NdB  
approved retirement scheme 认可退休金计划 'TTUN=y  
approved subordinated loan 核准附属贷款 kQaSbpNmH  
arbitrage 套戥；套汇；套利 ^1Xt]T`e  
arbitrageur 套戥者；套汇者 R.LL#u};  
arbitrary amount 临时款项 cEe?*\G  
arrangement 措施；安排；协定 ~Ph\Sbp  
arrears 欠款 c}[+h 5  
arrears of pay 欠付薪酬 -dv%H{  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y%|@R3[Nk  
articles of association 组织章程；组织细则；组织章程细则 @\w,otT  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \v6M:KR5/  
ascertainment of profit 确定利润 x f4{r+  
"Asia Clear" “亚洲结算系统”