[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 zT[[WY4  
allotment notice 股份配售通知；配股通知 x?0ZzB),  
allotment of shares 股份分配 LHjGlBy  
allowable 可获宽免；免税的 6mr5`5~w  
allowable business loss 可扣除的营业亏损 )x1LOMe  
allowable expenses 可扣税的支出 ;6g&_6  
allowance 免税额；津贴；备抵；准备金 ,}i`1E1=  
allowance for debts 债项的免税额 tH0=ysf  
allowance for depreciation by wear and tear 耗损折旧免税额 "oX@Z^  
allowance for funeral expenses 殡殓费的免税额 F.)b`:g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^NB@wuf7  
allowance for repairs and outgoings 修葺及支出方面的免税额 w,(e,8#:  
allowance to debtor 给债务人的津贴 0GW(?7ZC  
alteration of capital 资本更改 yjUSM}$  
alternate trustee 候补受托人 (B@:0}>  
amalgamation 合并 LOf0_g/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z `FqC  
ambit of charges 征税范围；收费范围 yk1syN_  
amended valuation 经修订的估值 )BR6?C3  
American Commodities Exchange 美国商品交易所 kYwk'\s  
American Express Bank Limited 美国运通银行 k23*F0Dv  
American Stock Exchange 美国证券交易所 R8a4F^{*  
amortization 摊销 @#q>(Ox%  
amount due from banks 存放银行同业的款项 Np>[mNmga  
amount due from banks abroad 存放海外银行同业的款项 ^&iUC&8W  
amount due from holding companies 控股公司欠款 ^J3\ U{B  
amount due from local banks 存放本港银行同业的款项 "V!y"yQ  
amount due to banks 银行同业的存款 [m7^Euury  
amount due to banks abroad 海外银行同业的存款 f)x^s$H  
amount due to holding companies 控股公司存款 KlbL<9P>  
amount due to local banks 本港银行同业的存款 ?[>+'6  
amount due to outport banks 外埠银行同业的存款 KD9Y  
amount for note issue 发行纸币的款额 nlaJ  
amount of bond 担保契据的款额 M#II,z>q  
amount of consideration 代价款额 3dG[dYj  
amount of contribution 供款数额 UT w f!  
amount of indebtedness 负债款额 3-4' x2   
amount of principal of the loan 贷款本金额 F%!ZHE7  
amount of rates chargeable 应征差饷数额 Y_n^6 ;  
amount of share capital 股本额 g6:S"Em  
amount of sums assured 承保款额 -g'[1  
amount of variation 变动幅度 Vt-D8J\A 0  
amount of vote 拨款数额 +qsNz*@p"  
amount payable 应付款额 ,"!t[4p=f  
amount receivable 应收款额 fMaUIJ:Q9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5/<?Y&x  
analysis 分析 SXn\k;F<  
ancillary risk 附属风险 PzThVeJ+  
annual account 周年帐目；周年帐目报表；年度决算；年结 n gA&PU  
annual accounting date 年结日期 F+r3~T%  
annual allowance 每年免税额；年积金；年度津贴；年津 5\Sm^t|Tx  
annual balance 年度余额 J%c4-'l  
annual disposable income 每年可动用收入 t(FIBf3  
annual estimates 周年预算 .K>rao'  
annual fee 年费
=ja(;uC  
annual general meeting 周年大会 Wh4`Iv \.  
annual growth rate 年增率；每年增长率 Op^r}7
 
annual long-term supplement 长期个案每年补助金 )0Av:
eF-+  
annual pensionable emolument 可供计算退休金的年薪 ,B]kX/W  
annual report 年报 JAM4 R_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u!TVvc  
annual return 周年报表；周年申报表；每年报税表格 .c~`{j}  
Annual Return Rules 《周年报表规则》 ~3bn?'`  
annual review of consumer prices 每年消费物价回顾 *I7$\0Q  
annual roll-forward basis 逐年延展方式 QGE)Xn#_bN  
annual salary 年薪 >D'Kt?L<]m  
annual statement 年度报表；年度决算表 Qzbelt@Wx  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 N0EJHS,>e  
annuitant 年金受益人 |V#h "s  
annuity 年金 bgs2~50  
annuity contract 年金合约 4$D:<8B  
annuity on human life 人寿年金 "I.PV$Rxl  
antecedent debt 先前的债项 5(kRFb'31F  
ante-dated cheque 倒填日期支票 O4xV "\  
anticipated expenditure 预期开支 ,&$w*D%  
anticipated net profit 预期纯利 V$O{s~@ti  
anticipated revenue 预期收入 |Rk$u  
anti-inflation measure 反通货膨胀措施 6@_Vg~=S  
anti-inflationary stance 反通货膨胀立场 u`Kjs}F'  
apparent deficit 表面赤字 zRDBl02v$T  
apparent financial solvency 表面偿债能力 0^htwec!  
apparent partner 表面合伙人 NWCJ|  
application for personal assessment 个人入息课税申请书 {J-kcD!bz`  
application of fund 资金应用 l TOO`g  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ^|KX)g  
appointed actuary 委任精算师 Se
nDJv00  
appointed auditor 委任核数师；委任审计师 _\M:h+^  
appointed trustee 委任的受托人 HS!O;7s'  
appointer 委任人 u'"VbW3u n  
apportioned pro rata 按比例分摊 p7y8/m\6  
apportionment 分配；分摊 'LY.7cW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S0+nQM%  
apportionment formula 分摊方程式 j_2-  
apportionment of estate duty 遗产税的分摊 Vm NCknG  
appraisal 估价；评估 871taL
=  
appreciable growth 可观增长 `8$gaA*  
appreciable impact 显着影响 kqJ\kd  
appreciable increase 可观增长 r@;n \  
appreciation 增值；升值 CFqteY"  
appreciation against other currencies 相对其他货币升值 ^VCgc>x;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fv?vO2
nj  
appreciation tax 增值税 B16,c9[  
appropriation 拨款；拨用；拨付 fg1_D  
appropriation account 拨款帐目 (h;4irfX  
Appropriation Bill 拨款法案 5x";}Vp>P  
appropriation-in-aid system 补助拨款办法
~5e)h_y  
approved assets 核准资产 m4FT^^3yE  
approved basket stock 认可一篮子证券 k`H#u,&  
approved budget 核准预算 9Yg=4>#$  
approved charitable donation 认可慈善捐款 0zR4Kj7EE  
approved charitable institution 认可慈善机构 96Kv!  
approved currency 核准货币；认可货币 $J8?!Xg  
approved estimates 核准预算 MpZ #  
approved estimates of expenditure 核准开支预算 *T(z4RVg  
approved overseas insurer 核准海外保险人 sBozz#  
approved overseas trust company 核准海外信托公司 ]+RBykr  
approved pooled investment fund 核准汇集投资基金 8
.9TWsZ  
approved provident fund scheme 认可公积金计划 wGfU@!m  
approved provision 核准拨款 ~4HS 2\  
approved redeemable share 核准可赎回股份 dq$H^BB+>  
approved regional stock 认可地区性证券 oZ%rzLH  
approved retirement scheme 认可退休金计划 +AVYypql8K  
approved subordinated loan 核准附属贷款 t e e  
arbitrage 套戥；套汇；套利 Ji<^s@8Zc  
arbitrageur 套戥者；套汇者 8 /3`rEW  
arbitrary amount 临时款项 Qo7]fnnaV  
arrangement 措施；安排；协定 v[efM 8  
arrears 欠款 Un{hI`3]  
arrears of pay 欠付薪酬 s&-m!|P  
arrears of revenue 逾期未收税款；逾期未收的帐项 L~nVoKY*V  
articles of association 组织章程；组织细则；组织章程细则 rSGp]W|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r= 8(n<;Co  
ascertainment of profit 确定利润 IBYRuaEB  
"Asia Clear" “亚洲结算系统”