[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 DU/]  
allotment notice 股份配售通知；配股通知 Fj3a.'  
allotment of shares 股份分配 )U:m:cr<  
allowable 可获宽免；免税的 l4YJ c  
allowable business loss 可扣除的营业亏损 oIzj,v8$  
allowable expenses 可扣税的支出 qiBVG H  
allowance 免税额；津贴；备抵；准备金 P* BmHz4KL  
allowance for debts 债项的免税额 %RRNJf}z  
allowance for depreciation by wear and tear 耗损折旧免税额 ag[wdoj  
allowance for funeral expenses 殡殓费的免税额 K;H&n1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '$(^W@M#6  
allowance for repairs and outgoings 修葺及支出方面的免税额 L48_96  
allowance to debtor 给债务人的津贴 xr Jg\to{i  
alteration of capital 资本更改 ,m|h<faZL
 
alternate trustee 候补受托人 F/kWHVHU[  
amalgamation 合并 ZG8DIV\D7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =K[yT:  
ambit of charges 征税范围；收费范围 0-Ku7<a  
amended valuation 经修订的估值 _|I#{jK  
American Commodities Exchange 美国商品交易所 `e&Suyf4B  
American Express Bank Limited 美国运通银行 L\"d  
American Stock Exchange 美国证券交易所 `kXs;T6&  
amortization 摊销 SRDp*  
amount due from banks 存放银行同业的款项 4p ;`C  
amount due from banks abroad 存放海外银行同业的款项 :J&oX <nF^  
amount due from holding companies 控股公司欠款 'S&zCTX7j  
amount due from local banks 存放本港银行同业的款项
A]oV"`f  
amount due to banks 银行同业的存款 `mJ6K&t$<  
amount due to banks abroad 海外银行同业的存款 H40p86@M  
amount due to holding companies 控股公司存款 *P=VFP  
amount due to local banks 本港银行同业的存款 '-XXo=>0MV  
amount due to outport banks 外埠银行同业的存款 SZ'R59Ee<  
amount for note issue 发行纸币的款额 3,qr-g|;jM  
amount of bond 担保契据的款额 ~HsJUro  
amount of consideration 代价款额 B%6)}Nl[  
amount of contribution 供款数额 0IBSRFt$g&  
amount of indebtedness 负债款额 z$. 88^  
amount of principal of the loan 贷款本金额 qfm|@v|De5  
amount of rates chargeable 应征差饷数额 \X D6 pr@  
amount of share capital 股本额 vX
ZOy%$o  
amount of sums assured 承保款额 0~/_|?]`7  
amount of variation 变动幅度 z46~@y%k  
amount of vote 拨款数额 >}i E(  
amount payable 应付款额 C33J5'(CA  
amount receivable 应收款额 9qzHS~l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0 /U{p,r6`  
analysis 分析 \Uq(Zga4)  
ancillary risk 附属风险 Ai3*QX  
annual account 周年帐目；周年帐目报表；年度决算；年结 [sjosV  
annual accounting date 年结日期 `b7t4d*  
annual allowance 每年免税额；年积金；年度津贴；年津 T:yE(OBf  
annual balance 年度余额 ENs&RZ;  
annual disposable income 每年可动用收入 B[?Ng}<g`  
annual estimates 周年预算 5<Nx^D  
annual fee 年费 7ZWgf"1j  
annual general meeting 周年大会 u\;C;I-? '  
annual growth rate 年增率；每年增长率 ]Q)OL  
annual long-term supplement 长期个案每年补助金 Hf2_0wA3  
annual pensionable emolument 可供计算退休金的年薪 <R=Zs[9M1  
annual report 年报 BpPy&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )1`0PJoHE  
annual return 周年报表；周年申报表；每年报税表格 j'"J%e]  
Annual Return Rules 《周年报表规则》 fuf"Ae  
annual review of consumer prices 每年消费物价回顾 vV-`jsq20H  
annual roll-forward basis 逐年延展方式 w+u3*/Zf  
annual salary 年薪 ; )@~  
annual statement 年度报表；年度决算表 p6!x=cW  
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 wjB:5~n50k  
annuitant 年金受益人
GH$pKB  
annuity 年金 !wh8'X*  
annuity contract 年金合约 ~U&AI1t+J  
annuity on human life 人寿年金 d|Lj~x|  
antecedent debt 先前的债项 $5%SNzzl  
ante-dated cheque 倒填日期支票 ;+
hH  
anticipated expenditure 预期开支 e8?jmN`2  
anticipated net profit 预期纯利 H8}oIA"b  
anticipated revenue 预期收入 @Qt{jI!  
anti-inflation measure 反通货膨胀措施 6q.Uhe_B  
anti-inflationary stance 反通货膨胀立场 _ *Pf  
apparent deficit 表面赤字 q(W3i^778  
apparent financial solvency 表面偿债能力 H9Q&tl9  
apparent partner 表面合伙人 #BH*Z(  
application for personal assessment 个人入息课税申请书 |#R7wnE[k~  
application of fund 资金应用 T'Dv.h  
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 U0P~  
appointed actuary 委任精算师 B>P{A7Q  
appointed auditor 委任核数师；委任审计师 }y gD3:vN7  
appointed trustee 委任的受托人 3"~!nn0;  
appointer 委任人 |[b{)s?x  
apportioned pro rata 按比例分摊 |z^^.d~a0  
apportionment 分配；分摊 4zFW-yy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N6i Q8P-  
apportionment formula 分摊方程式 gT6jYQ  
apportionment of estate duty 遗产税的分摊 D_zZXbNc  
appraisal 估价；评估 $X
,D(  
appreciable growth 可观增长 ]Gq !`O1  
appreciable impact 显着影响 'YSHi\z ](  
appreciable increase 可观增长 Y9XEP7  
appreciation 增值；升值 J)p l|I  
appreciation against other currencies 相对其他货币升值 l}K37f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d<P\&!R(  
appreciation tax 增值税 NyNXP_8  
appropriation 拨款；拨用；拨付 1tFNM[R  
appropriation account 拨款帐目 )MTO
U47U  
Appropriation Bill 拨款法案 or}[h09qA  
appropriation-in-aid system 补助拨款办法 sdw(R#GE  
approved assets 核准资产 !%%6dB@%t  
approved basket stock 认可一篮子证券 !'*-$e  
approved budget 核准预算 Q*ft7$l&  
approved charitable donation 认可慈善捐款 z*%q@]ym  
approved charitable institution 认可慈善机构 ]>Es4 s  
approved currency 核准货币；认可货币 ^.QzQ1=D  
approved estimates 核准预算 >}6%#CAf  
approved estimates of expenditure 核准开支预算 v mk2{f,g  
approved overseas insurer 核准海外保险人 *V
T/  
approved overseas trust company 核准海外信托公司 /f;~X"!  
approved pooled investment fund 核准汇集投资基金 ]N F[>uiW  
approved provident fund scheme 认可公积金计划 sLxc(d'A  
approved provision 核准拨款 &0JI!bR(  
approved redeemable share 核准可赎回股份 ['iPl/v0  
approved regional stock 认可地区性证券 Oxd]y1  
approved retirement scheme 认可退休金计划 HLG"a3tt  
approved subordinated loan 核准附属贷款 aAUvlb  
arbitrage 套戥；套汇；套利 .,6-u  
arbitrageur 套戥者；套汇者 JIq=* '  
arbitrary amount 临时款项 $yNS pNmT0  
arrangement 措施；安排；协定 C1QA)E['V  
arrears 欠款 ;u)I\3`*!  
arrears of pay 欠付薪酬 yD}B%\45  
arrears of revenue 逾期未收税款；逾期未收的帐项 s!$7(Q86R  
articles of association 组织章程；组织细则；组织章程细则 #S"nF@   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B^^#D0<  
ascertainment of profit 确定利润 1p=]hC  
"Asia Clear" “亚洲结算系统”