[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 t:V._@  
allotment notice 股份配售通知；配股通知 t_xK?``  
allotment of shares 股份分配 [zm@hxym  
allowable 可获宽免；免税的 /n(0w`
 
allowable business loss 可扣除的营业亏损 wu eDedz\  
allowable expenses 可扣税的支出 DBsoa0w  
allowance 免税额；津贴；备抵；准备金 j;b>~_ U%  
allowance for debts 债项的免税额 %*!6R:gAp  
allowance for depreciation by wear and tear 耗损折旧免税额 4)OOj14-V  
allowance for funeral expenses 殡殓费的免税额 xM!9$v  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kvbW^pl  
allowance for repairs and outgoings 修葺及支出方面的免税额 mD.6cV  
allowance to debtor 给债务人的津贴 ]UEA"^  
alteration of capital 资本更改 0SWqC@AR%  
alternate trustee 候补受托人 LQr
!0p.i"  
amalgamation 合并 "_LqIW1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~Gmt,l!b  
ambit of charges 征税范围；收费范围 Kr'?h'F  
amended valuation 经修订的估值 ZzgzeT+bv  
American Commodities Exchange 美国商品交易所 6{^\7`  
American Express Bank Limited 美国运通银行 B+~ /-3  
American Stock Exchange 美国证券交易所 QD{1?aY  
amortization 摊销 a%U#PF6   
amount due from banks 存放银行同业的款项 mRC3w(W  
amount due from banks abroad 存放海外银行同业的款项 xRgdU+,Mj  
amount due from holding companies 控股公司欠款 s@"|o3BX  
amount due from local banks 存放本港银行同业的款项 fap]`P~#L  
amount due to banks 银行同业的存款 J ;z
`bk^  
amount due to banks abroad 海外银行同业的存款 #B
cUE?K*N  
amount due to holding companies 控股公司存款 bo90;7EK8  
amount due to local banks 本港银行同业的存款 >g>r_0.  
amount due to outport banks 外埠银行同业的存款 8@LWg d  
amount for note issue 发行纸币的款额 w{dRf!b69  
amount of bond 担保契据的款额 Y DHP-0?  
amount of consideration 代价款额 ~!2fUewEu  
amount of contribution 供款数额 #oa>Z.?_V  
amount of indebtedness 负债款额 SPdEO3  
amount of principal of the loan 贷款本金额 HBvyX`-  
amount of rates chargeable 应征差饷数额 ebJTrh<{  
amount of share capital 股本额 x=xo9wEg  
amount of sums assured 承保款额 ]i6*$qgma  
amount of variation 变动幅度 y;fF|t<y  
amount of vote 拨款数额 $.
$nv~f  
amount payable 应付款额 aACPyfGQ  
amount receivable 应收款额 bri8o"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kiN,N]-V  
analysis 分析 k'|
yUJ,  
ancillary risk 附属风险 {_*G"A 9  
annual account 周年帐目；周年帐目报表；年度决算；年结 MG.c`t/w  
annual accounting date 年结日期 %JiF269  
annual allowance 每年免税额；年积金；年度津贴；年津 '6){~ee S  
annual balance 年度余额 b/m.VL  
annual disposable income 每年可动用收入 `
5h^!="  
annual estimates 周年预算 f VY I  
annual fee 年费 v'?o#_La+  
annual general meeting 周年大会 #"!ga)a%L  
annual growth rate 年增率；每年增长率 .On qj^v  
annual long-term supplement 长期个案每年补助金 gI2'[OU  
annual pensionable emolument 可供计算退休金的年薪 -(WRhBpw  
annual report 年报 Kn1;=k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `W@jo~y<  
annual return 周年报表；周年申报表；每年报税表格 A'~mJO/  
Annual Return Rules 《周年报表规则》 p.8  
annual review of consumer prices 每年消费物价回顾 H.>EO&#|p  
annual roll-forward basis 逐年延展方式 /0gr?I1wr7  
annual salary 年薪 fUY05OMZ  
annual statement 年度报表；年度决算表 .-T P1C  
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 0U*f"5F  
annuitant 年金受益人 8N"WKBj|_d  
annuity 年金 f'5 6IT  
annuity contract 年金合约 ^{=UKf{  
annuity on human life 人寿年金 CEw%_U@8  
antecedent debt 先前的债项 [Q
QM/?  
ante-dated cheque 倒填日期支票 gfIS  
anticipated expenditure 预期开支 '&,p>aM  
anticipated net profit 预期纯利 pL[3,.@WA  
anticipated revenue 预期收入 { ?jXPf  
anti-inflation measure 反通货膨胀措施 #W8?E_iu  
anti-inflationary stance 反通货膨胀立场 Xgn
NYy6W  
apparent deficit 表面赤字 4OJD_  
apparent financial solvency 表面偿债能力 u ynudO  
apparent partner 表面合伙人 (n>Gi;u(R  
application for personal assessment 个人入息课税申请书 `p* 43nV  
application of fund 资金应用 LVdR,'lS  
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 2p;I<C:Eo  
appointed actuary 委任精算师 MS#*3Md&y  
appointed auditor 委任核数师；委任审计师 1twpOZ>  
appointed trustee 委任的受托人 sxRKWM@4  
appointer 委任人 ackeq#  
apportioned pro rata 按比例分摊 Z}vDP^rf  
apportionment 分配；分摊 -?1R l:rM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Bnk<e  
apportionment formula 分摊方程式 *JFkqbf  
apportionment of estate duty 遗产税的分摊 6qTMHRI  
appraisal 估价；评估 u0=&_Q(=  
appreciable growth 可观增长 >2),HZp^I  
appreciable impact 显着影响 YCb|eS^u  
appreciable increase 可观增长 z(%tu  
appreciation 增值；升值 wY%t# [T3  
appreciation against other currencies 相对其他货币升值 D~i5E9s5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I2RXw  
appreciation tax 增值税 a]5y CBm  
appropriation 拨款；拨用；拨付 R(&3})VOa  
appropriation account 拨款帐目 1Vz^?t:  
Appropriation Bill 拨款法案 y*sVimx  
appropriation-in-aid system 补助拨款办法 Qt>kythi  
approved assets 核准资产 5+ oY c-   
approved basket stock 认可一篮子证券 a;IOL  
approved budget 核准预算 FMF mn|  
approved charitable donation 认可慈善捐款 z<fd!g+^  
approved charitable institution 认可慈善机构 K2n#;fY %  
approved currency 核准货币；认可货币 kjsj~jwvv  
approved estimates 核准预算 >m!Z$m([J  
approved estimates of expenditure 核准开支预算 n=~!x  
approved overseas insurer 核准海外保险人 K$}K2w  
approved overseas trust company 核准海外信托公司 V?.=_T<  
approved pooled investment fund 核准汇集投资基金 ?
Q"<AL>Z  
approved provident fund scheme 认可公积金计划 7\yh(+kN  
approved provision 核准拨款 hPG@ iX|V  
approved redeemable share 核准可赎回股份 @f|~$$k=  
approved regional stock 认可地区性证券 +eH`mI0f  
approved retirement scheme 认可退休金计划 8|\ - (:v  
approved subordinated loan 核准附属贷款 T@P~A)>yo  
arbitrage 套戥；套汇；套利 -Q<OSa='  
arbitrageur 套戥者；套汇者 os;94yd)  
arbitrary amount 临时款项 kxEq_FX  
arrangement 措施；安排；协定 keD?#yY  
arrears 欠款 V"K.s2U^  
arrears of pay 欠付薪酬 %WR"qd&HSh  
arrears of revenue 逾期未收税款；逾期未收的帐项 F,VWi$Po\N  
articles of association 组织章程；组织细则；组织章程细则 ~rjK*_3/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 adri 02C/  
ascertainment of profit 确定利润 4:O.x#p  
"Asia Clear" “亚洲结算系统”