[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 fP:]s@$  
allotment notice 股份配售通知；配股通知 Ell14Iki  
allotment of shares 股份分配 FShUw+y  
allowable 可获宽免；免税的 (kVY\!UAt  
allowable business loss 可扣除的营业亏损 J6[}o4Z  
allowable expenses 可扣税的支出 !uit  
allowance 免税额；津贴；备抵；准备金 T;5VNRgpI  
allowance for debts 债项的免税额 -.r"|\1X  
allowance for depreciation by wear and tear 耗损折旧免税额 $@@ii+W}\  
allowance for funeral expenses 殡殓费的免税额 CuK>1_Dq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Rz&`L8Bz  
allowance for repairs and outgoings 修葺及支出方面的免税额 &a4FGzR#  
allowance to debtor 给债务人的津贴 sBYDo{01  
alteration of capital 资本更改 i9Beap/t$  
alternate trustee 候补受托人 k;j l3GV  
amalgamation 合并 -8l(eDm"m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lX%-oRQ/os  
ambit of charges 征税范围；收费范围 W**[:n+  
amended valuation 经修订的估值 z{&Av  
American Commodities Exchange 美国商品交易所 )sW!s3>S>  
American Express Bank Limited 美国运通银行 2z*}fkJ  
American Stock Exchange 美国证券交易所 XlD=<$Nk7  
amortization 摊销 z:Tj0<A'  
amount due from banks 存放银行同业的款项 I{0cnq/  
amount due from banks abroad 存放海外银行同业的款项 vmEn$`&2t  
amount due from holding companies 控股公司欠款 akk*f+TD`  
amount due from local banks 存放本港银行同业的款项 b 1>]?.  
amount due to banks 银行同业的存款 |JR`" nF`  
amount due to banks abroad 海外银行同业的存款 oexTz[  
amount due to holding companies 控股公司存款 T u%XhXl:j  
amount due to local banks 本港银行同业的存款 x&^Xgi?  
amount due to outport banks 外埠银行同业的存款 ]]_5_)"4  
amount for note issue 发行纸币的款额 }cI-]|)|2  
amount of bond 担保契据的款额 j94~cYV  
amount of consideration 代价款额 xI<B)6D;f  
amount of contribution 供款数额 EcX7wrl9x  
amount of indebtedness 负债款额 RhKDQGdd  
amount of principal of the loan 贷款本金额 GApvRR+Z  
amount of rates chargeable 应征差饷数额 M"W#_wY;  
amount of share capital 股本额 Ky7. &6\n  
amount of sums assured 承保款额 N<@K(?'  
amount of variation 变动幅度 #'O9Hn({  
amount of vote 拨款数额 8\9W:D@"x  
amount payable 应付款额 7FkiT
  
amount receivable 应收款额 QnOs8%HS-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n|?sNM<J3  
analysis 分析 yUf`L=C:  
ancillary risk 附属风险 AA)pV-  
annual account 周年帐目；周年帐目报表；年度决算；年结 c~/poFj  
annual accounting date 年结日期 jbq x7x  
annual allowance 每年免税额；年积金；年度津贴；年津 y`8U0TE3R  
annual balance 年度余额 3 ^x&G?)  
annual disposable income 每年可动用收入 B_iaty   
annual estimates 周年预算 7[='m{{=C  
annual fee 年费 fd #QCs  
annual general meeting 周年大会 n^$Q^[:Z  
annual growth rate 年增率；每年增长率
m>48?%  
annual long-term supplement 长期个案每年补助金 ^wc:qll  
annual pensionable emolument 可供计算退休金的年薪 Tc!n@!RA|  
annual report 年报 4YI6&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l%('5oz@\  
annual return 周年报表；周年申报表；每年报税表格 !SE  
Annual Return Rules 《周年报表规则》 5 (!F
Q  
annual review of consumer prices 每年消费物价回顾 w8~R=k  
annual roll-forward basis 逐年延展方式 7Y-Q, ?1  
annual salary 年薪 ^t71${w##  
annual statement 年度报表；年度决算表 Xjxa 2D  
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 L4T\mP7D7*  
annuitant 年金受益人 cUP1Uolvn  
annuity 年金 Vt \g9-[  
annuity contract 年金合约 -hfkF+=U'  
annuity on human life 人寿年金 Cq7 u
y  
antecedent debt 先前的债项 : O@(Sv  
ante-dated cheque 倒填日期支票 p5OoDo  
anticipated expenditure 预期开支 ns~bz-n  
anticipated net profit 预期纯利 *2N0r2t&  
anticipated revenue 预期收入 pg!oi?Jn  
anti-inflation measure 反通货膨胀措施 }eA)m  
anti-inflationary stance 反通货膨胀立场 4,W,E4 7  
apparent deficit 表面赤字 OGLA1}k4  
apparent financial solvency 表面偿债能力 Y@q9  
apparent partner 表面合伙人 'LuxF1>  
application for personal assessment 个人入息课税申请书 ^K::g)  
application of fund 资金应用 yMM2us#*+q  
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 },}g](!m  
appointed actuary 委任精算师 4`9R OC  
appointed auditor 委任核数师；委任审计师 tUZfQ  
appointed trustee 委任的受托人 kI04<!  
appointer 委任人 k >.U!  
apportioned pro rata 按比例分摊 6C"zBJcGc  
apportionment 分配；分摊 gBWr)R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a
%a0/!U[  
apportionment formula 分摊方程式 J#j3?qrxu  
apportionment of estate duty 遗产税的分摊 _<2{8>EVf  
appraisal 估价；评估 /*e<r6  
appreciable growth 可观增长 v9,cL.0&  
appreciable impact 显着影响 m5] a  
appreciable increase 可观增长 uVhz
Ju.  
appreciation 增值；升值 {/N8[?zML  
appreciation against other currencies 相对其他货币升值 *' es(]W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -Vb5d!(  
appreciation tax 增值税 Isvb;VT9L  
appropriation 拨款；拨用；拨付 G(shZ=fq  
appropriation account 拨款帐目 K?e16;  
Appropriation Bill 拨款法案 ^x/D 8M  
appropriation-in-aid system 补助拨款办法 fWWB]h  
approved assets 核准资产 Ktt(l-e+  
approved basket stock 认可一篮子证券 ?G7*^y&Q  
approved budget 核准预算 p
/u   
approved charitable donation 认可慈善捐款 {*g{9`   
approved charitable institution 认可慈善机构 ]oz>/\!  
approved currency 核准货币；认可货币 wxBZ+UP_  
approved estimates 核准预算 90Sras>F  
approved estimates of expenditure 核准开支预算 (nBh6u*  
approved overseas insurer 核准海外保险人 ?li/mc.XG  
approved overseas trust company 核准海外信托公司 a{}#t}  
approved pooled investment fund 核准汇集投资基金 [AIqKyIr  
approved provident fund scheme 认可公积金计划 65U\;Ew  
approved provision 核准拨款 X7-[#} T  
approved redeemable share 核准可赎回股份
@qW$un:  
approved regional stock 认可地区性证券 qe?Ns+j<d  
approved retirement scheme 认可退休金计划 t5i58@{~  
approved subordinated loan 核准附属贷款 tQxxm=>  
arbitrage 套戥；套汇；套利 EB}~^ aY  
arbitrageur 套戥者；套汇者 K5^zu`19  
arbitrary amount 临时款项 r~7
}w4U  
arrangement 措施；安排；协定 "|Yy"iB[  
arrears 欠款 7F
]Hq  
arrears of pay 欠付薪酬 ZdY$NpR,  
arrears of revenue 逾期未收税款；逾期未收的帐项 "Y5 :{Kj  
articles of association 组织章程；组织细则；组织章程细则 P*%P"g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 20haA0s  
ascertainment of profit 确定利润 cUd>ahv  
"Asia Clear" “亚洲结算系统”