[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 uh~,>~a|  
allotment notice 股份配售通知；配股通知 \@*D;- b  
allotment of shares 股份分配 9'h4QF+Y  
allowable 可获宽免；免税的 UC?i>HsJrX  
allowable business loss 可扣除的营业亏损 >^d+;~Q;  
allowable expenses 可扣税的支出 Gu K!<-Oz"  
allowance 免税额；津贴；备抵；准备金 $lAhKpdlW  
allowance for debts 债项的免税额 |dk9/xdX  
allowance for depreciation by wear and tear 耗损折旧免税额 S
WMi+)  
allowance for funeral expenses 殡殓费的免税额 sTFRu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /PtmJ2[  
allowance for repairs and outgoings 修葺及支出方面的免税额 =/qj v Y  
allowance to debtor 给债务人的津贴 __,}/|K2  
alteration of capital 资本更改 98t|G5  
alternate trustee 候补受托人 m-}6DN  
amalgamation 合并
_iW-i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7a'@NgiGg  
ambit of charges 征税范围；收费范围 +L<x0-&  
amended valuation 经修订的估值 Y1U\VU  
American Commodities Exchange 美国商品交易所 YBY!!qjPx  
American Express Bank Limited 美国运通银行 ~er4w+"  
American Stock Exchange 美国证券交易所 k[;(@e@c  
amortization 摊销 jxA*Gg3cT5  
amount due from banks 存放银行同业的款项 o`ijdg!5qG  
amount due from banks abroad 存放海外银行同业的款项 tU (vt0~b  
amount due from holding companies 控股公司欠款 4Awl  
amount due from local banks 存放本港银行同业的款项  :X~{,J  
amount due to banks 银行同业的存款  tvvR HvL  
amount due to banks abroad 海外银行同业的存款 xouy|Nn
'  
amount due to holding companies 控股公司存款 aT%6d@g  
amount due to local banks 本港银行同业的存款 `1)n2<B  
amount due to outport banks 外埠银行同业的存款 )l*6zn`z  
amount for note issue 发行纸币的款额 # >L^W7^  
amount of bond 担保契据的款额 gAViwy9{  
amount of consideration 代价款额 &&{_T4  
amount of contribution 供款数额 gIaPS0Q
 
amount of indebtedness 负债款额 BX6] d:S  
amount of principal of the loan 贷款本金额 @;H1s4OZ  
amount of rates chargeable 应征差饷数额 pbb6?R,  
amount of share capital 股本额 )K^5+oC17  
amount of sums assured 承保款额 s 9}VnNr  
amount of variation 变动幅度 9x9~u8j
 
amount of vote 拨款数额 vd!|k5t[d  
amount payable 应付款额 U4$CkTe2Y  
amount receivable 应收款额 8gI~x.k`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5$p7y:  
analysis 分析 Na2n4x!  
ancillary risk 附属风险 :6X?EbXhK  
annual account 周年帐目；周年帐目报表；年度决算；年结 NKS-G2Y<P  
annual accounting date 年结日期 f1UG
DC<p9  
annual allowance 每年免税额；年积金；年度津贴；年津 \3v}:E+3  
annual balance 年度余额 Fl&Z}&5p  
annual disposable income 每年可动用收入 >J No2  
annual estimates 周年预算 4m
J[Wr
\y  
annual fee 年费 ~ J,e^$u  
annual general meeting 周年大会 .|9o`mF7  
annual growth rate 年增率；每年增长率 dJwE/s  
annual long-term supplement 长期个案每年补助金 $mp'/]  
annual pensionable emolument 可供计算退休金的年薪 - Ado-'aaS  
annual report 年报 $6p|}
<u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +XN/ bT  
annual return 周年报表；周年申报表；每年报税表格 v22ZwP  
Annual Return Rules 《周年报表规则》 6t(I.>-  
annual review of consumer prices 每年消费物价回顾 `j yBF  
annual roll-forward basis 逐年延展方式 2 .)`8|c9  
annual salary 年薪 .kkrU  
annual statement 年度报表；年度决算表 j9Y'HU5"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Swg%[r=p=  
annuitant 年金受益人 X6g{qzHg_  
annuity 年金 @$(@64r  
annuity contract 年金合约 \a}W{e=FNT  
annuity on human life 人寿年金 RTR@p =ck  
antecedent debt 先前的债项 49m}~J=*  
ante-dated cheque 倒填日期支票 j? P=}_Ru  
anticipated expenditure 预期开支 EZvf\s>LT  
anticipated net profit 预期纯利 !Cv:,q  
anticipated revenue 预期收入 4S+sz?W2j  
anti-inflation measure 反通货膨胀措施 nd/.]"  
anti-inflationary stance 反通货膨胀立场 #XJ`/\E]  
apparent deficit 表面赤字 ZhpbbS  
apparent financial solvency 表面偿债能力 9:tn!<^=I  
apparent partner 表面合伙人 F ak"u'~  
application for personal assessment 个人入息课税申请书 2XN];,{  
application of fund 资金应用 EsR$H2"  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 E)=X8y  
appointed actuary 委任精算师 1-M\K^F  
appointed auditor 委任核数师；委任审计师 =(Ll}V,  
appointed trustee 委任的受托人 +Y  
appointer 委任人 f^63<gqY  
apportioned pro rata 按比例分摊 P<<hg3@  
apportionment 分配；分摊 pNzSy"Y$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )m7 Yo  
apportionment formula 分摊方程式 ') -Rv]xe  
apportionment of estate duty 遗产税的分摊 <(U:v  
appraisal 估价；评估 ;=[~2*8  
appreciable growth 可观增长 5,<:|/r  
appreciable impact 显着影响 JM-rz#;1  
appreciable increase 可观增长 T8ftBIOi  
appreciation 增值；升值 }JKK"d}U  
appreciation against other currencies 相对其他货币升值 c<gvUVHIxR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZdP2}w  
appreciation tax 增值税 ;^K4
kK&f  
appropriation 拨款；拨用；拨付 K!MIA  
appropriation account 拨款帐目 \-?@ &' :  
Appropriation Bill 拨款法案 jZ8#86/#{  
appropriation-in-aid system 补助拨款办法 jg_##Oha  
approved assets 核准资产 sZ!/uN!6  
approved basket stock 认可一篮子证券 *&VqAc%qD  
approved budget 核准预算 .^%!X!r  
approved charitable donation 认可慈善捐款 JNYFu0  
approved charitable institution 认可慈善机构 gADEjr*H  
approved currency 核准货币；认可货币 &b#O=LF  
approved estimates 核准预算 qd7 86~  
approved estimates of expenditure 核准开支预算 2 }^fhMS  
approved overseas insurer 核准海外保险人 oL2 a:\7  
approved overseas trust company 核准海外信托公司 9<ev]XaSl  
approved pooled investment fund 核准汇集投资基金 U[Pll~m2b  
approved provident fund scheme 认可公积金计划 "7*cF>FE8  
approved provision 核准拨款 0Q1sJDa.  
approved redeemable share 核准可赎回股份 Jn>6y:s  
approved regional stock 认可地区性证券 RI q9wD}4(  
approved retirement scheme 认可退休金计划 ZKv^q%92  
approved subordinated loan 核准附属贷款 ;P{HePs=)  
arbitrage 套戥；套汇；套利 #l!Sz247  
arbitrageur 套戥者；套汇者 (KF=v31_m  
arbitrary amount 临时款项 c9
UJ=  
arrangement 措施；安排；协定 &u_s*  
arrears 欠款 vZQ'  
arrears of pay 欠付薪酬 f.4m6 "1  
arrears of revenue 逾期未收税款；逾期未收的帐项 Gg3cY{7  
articles of association 组织章程；组织细则；组织章程细则 AIR\>.~"i*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O#e'.n!rI  
ascertainment of profit 确定利润 \v'\ Ea~  
"Asia Clear" “亚洲结算系统”