[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 aa/_:V@$~  
allotment notice 股份配售通知；配股通知 W|V 9:A  
allotment of shares 股份分配 @hOT< Uo  
allowable 可获宽免；免税的 Q =4~uz|  
allowable business loss 可扣除的营业亏损 ]ujXPK=t  
allowable expenses 可扣税的支出 Lo5CVl
K  
allowance 免税额；津贴；备抵；准备金 lh* !f$2~  
allowance for debts 债项的免税额
2;`WI:nt  
allowance for depreciation by wear and tear 耗损折旧免税额 eOs4c`  
allowance for funeral expenses 殡殓费的免税额 v6O5n(5,,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pU[5f5_  
allowance for repairs and outgoings 修葺及支出方面的免税额 X?n( $z/{  
allowance to debtor 给债务人的津贴 mLH,6rO9  
alteration of capital 资本更改 "~6IjW*/  
alternate trustee 候补受托人 ]DLs'W;)  
amalgamation 合并 z Qx6r .  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #EIcP=1m4  
ambit of charges 征税范围；收费范围 8eD/9PD=F  
amended valuation 经修订的估值 4x?4[J~u[  
American Commodities Exchange 美国商品交易所 (\CH;c
-@  
American Express Bank Limited 美国运通银行 betTAbF  
American Stock Exchange 美国证券交易所 /gq\.+'{  
amortization 摊销 &?3P5dy_  
amount due from banks 存放银行同业的款项 +"JQ5~7  
amount due from banks abroad 存放海外银行同业的款项 RW^e#z>m"E  
amount due from holding companies 控股公司欠款 |!*abc\`(`  
amount due from local banks 存放本港银行同业的款项 +p0Y*.  
amount due to banks 银行同业的存款 M`Q
K{$1p  
amount due to banks abroad 海外银行同业的存款 %Hy.  
amount due to holding companies 控股公司存款 EL;OYW(  
amount due to local banks 本港银行同业的存款 z9ZS&=>  
amount due to outport banks 外埠银行同业的存款 ![/
 QW  
amount for note issue 发行纸币的款额 lCJ/@)  
amount of bond 担保契据的款额 ZBXn&Gm  
amount of consideration 代价款额 x)-n[Fu  
amount of contribution 供款数额 *DPKV$  
amount of indebtedness 负债款额 ?/^{sW' |  
amount of principal of the loan 贷款本金额 )KcY<K  
amount of rates chargeable 应征差饷数额 \bv JZ_  
amount of share capital 股本额 C&&33L  
amount of sums assured 承保款额 aIklAj)=  
amount of variation 变动幅度 ?<D1]Xv  
amount of vote 拨款数额 zN7Ou .  
amount payable 应付款额 s5u  
amount receivable 应收款额 &ej|DM6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4|xQQv  
analysis 分析 ~Ut?'}L( d  
ancillary risk 附属风险 1'SpJL1u~  
annual account 周年帐目；周年帐目报表；年度决算；年结 #An_RU 6h  
annual accounting date 年结日期 ANXN.V  
annual allowance 每年免税额；年积金；年度津贴；年津 0{sYD*gK]  
annual balance 年度余额 Z]=9=S| .4  
annual disposable income 每年可动用收入 <M M(Z  
annual estimates 周年预算 qaEWK0  
annual fee 年费 G33'Cgo:,  
annual general meeting 周年大会 8t1,_,2'  
annual growth rate 年增率；每年增长率 iK9#{1BpML  
annual long-term supplement 长期个案每年补助金 ?oQAxb&  
annual pensionable emolument 可供计算退休金的年薪 }!@X(S!do  
annual report 年报 Rmh u"N/q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -k}&{v  
annual return 周年报表；周年申报表；每年报税表格 c$~J7e6$  
Annual Return Rules 《周年报表规则》 Qd"u$~ qC  
annual review of consumer prices 每年消费物价回顾 A&=`?4>  
annual roll-forward basis 逐年延展方式 d6{
0[T^L  
annual salary 年薪 wPH1g*U  
annual statement 年度报表；年度决算表 x*0mmlCb  
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 G-W(giF;NO  
annuitant 年金受益人 lv\^@9r  
annuity 年金 X.JPM{]
  
annuity contract 年金合约 l8By2{pN  
annuity on human life 人寿年金 6x"|,,&MD0  
antecedent debt 先前的债项 }d16xp  
ante-dated cheque 倒填日期支票 BH^8!7dkT  
anticipated expenditure 预期开支 VMV~K7%0  
anticipated net profit 预期纯利 {y==8fCJ  
anticipated revenue 预期收入 _43 :1!os  
anti-inflation measure 反通货膨胀措施 E]%&)3O[  
anti-inflationary stance 反通货膨胀立场 7"$9js
2  
apparent deficit 表面赤字 =\)qUs\z  
apparent financial solvency 表面偿债能力 t$5)6zG  
apparent partner 表面合伙人 %!p/r`  
application for personal assessment 个人入息课税申请书 +@#k<.yqn  
application of fund 资金应用 dJUI.!hv;  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 @BS7Gyw  
appointed actuary 委任精算师 _dynqF8*  
appointed auditor 委任核数师；委任审计师 5=9gH  
appointed trustee 委任的受托人 ,)P6fa/  
appointer 委任人 YOY{f:ew  
apportioned pro rata 按比例分摊 _:.'\d(  
apportionment 分配；分摊 ,P$Crs[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $Qq5Fx9kU  
apportionment formula 分摊方程式 0O7VM)[  
apportionment of estate duty 遗产税的分摊 s+E-M=d0e  
appraisal 估价；评估 - u'
5xn7  
appreciable growth 可观增长 L+d4&x  
appreciable impact 显着影响 ?)'+l   
appreciable increase 可观增长 j#JE4(&  
appreciation 增值；升值 pPtw(5bH  
appreciation against other currencies 相对其他货币升值 7="I;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vV7L :>  
appreciation tax 增值税 "xY]&  
appropriation 拨款；拨用；拨付 \A/??8cgXs  
appropriation account 拨款帐目 %2`geN<  
Appropriation Bill 拨款法案 ,?Nc\Q<:  
appropriation-in-aid system 补助拨款办法 Nlfz'_0M  
approved assets 核准资产 %[7<GcWl  
approved basket stock 认可一篮子证券 R|O."&CAB  
approved budget 核准预算 ;+iw?"  
approved charitable donation 认可慈善捐款 d@,3P)?  
approved charitable institution 认可慈善机构 ?&GV~DYxA  
approved currency 核准货币；认可货币 ck\gazo~q  
approved estimates 核准预算 C4/p5J  
approved estimates of expenditure 核准开支预算 6qp' _?  
approved overseas insurer 核准海外保险人 yZDS>7H  
approved overseas trust company 核准海外信托公司 =K\.YKT  
approved pooled investment fund 核准汇集投资基金 gCc::[}\Y  
approved provident fund scheme 认可公积金计划 jbK<"T5  
approved provision 核准拨款 CXfPC[o  
approved redeemable share 核准可赎回股份 H`X>  
approved regional stock 认可地区性证券 o"./  
approved retirement scheme 认可退休金计划 
`#w`-  
approved subordinated loan 核准附属贷款 ]0&ExD\4  
arbitrage 套戥；套汇；套利 VA0p1AD  
arbitrageur 套戥者；套汇者 r2;)VS  
arbitrary amount 临时款项 Ve\=By-a|  
arrangement 措施；安排；协定 0R[onPU_vZ  
arrears 欠款 E]IPag8 C  
arrears of pay 欠付薪酬 ;L.RfP"5<  
arrears of revenue 逾期未收税款；逾期未收的帐项 #{o
GmzG!  
articles of association 组织章程；组织细则；组织章程细则 hhynB^o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (& t8.7O  
ascertainment of profit 确定利润 ,.T k"\@  
"Asia Clear" “亚洲结算系统”