[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 &7?R+ZGo  
allotment notice 股份配售通知；配股通知 1,y&d}GW  
allotment of shares 股份分配 0O!cN_l|  
allowable 可获宽免；免税的 w&&2H8  
allowable business loss 可扣除的营业亏损 ~o3Hdd_#}N  
allowable expenses 可扣税的支出 ig"uXs  
allowance 免税额；津贴；备抵；准备金 $.6K!x{(  
allowance for debts 债项的免税额 Z~G my7h(  
allowance for depreciation by wear and tear 耗损折旧免税额 m"tOe?  
allowance for funeral expenses 殡殓费的免税额 qf'm=efRyu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <T?oKOD ]  
allowance for repairs and outgoings 修葺及支出方面的免税额 |BMV.Zi  
allowance to debtor 给债务人的津贴 nHFrG =o,  
alteration of capital 资本更改 6x{<e4<n  
alternate trustee 候补受托人 <{(/E0~V/<  
amalgamation 合并
\79X{mcd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GDaN   
ambit of charges 征税范围；收费范围 <M
?:  
amended valuation 经修订的估值 +WJ(QZEhD  
American Commodities Exchange 美国商品交易所 M s9E @E  
American Express Bank Limited 美国运通银行 p(SRjQt  
American Stock Exchange 美国证券交易所 c2l_$p  
amortization 摊销 DbX{#4lx  
amount due from banks 存放银行同业的款项 qL5I#?OMkU  
amount due from banks abroad 存放海外银行同业的款项 xk~IN%\  
amount due from holding companies 控股公司欠款 yKagT$-  
amount due from local banks 存放本港银行同业的款项  /RZR}  
amount due to banks 银行同业的存款 ]6Ug>>x5  
amount due to banks abroad 海外银行同业的存款 R  
amount due to holding companies 控股公司存款 !X>=l  
amount due to local banks 本港银行同业的存款
vZ7gS  
amount due to outport banks 外埠银行同业的存款 c{ZY,C&<  
amount for note issue 发行纸币的款额 KP;(Q+qTx  
amount of bond 担保契据的款额 ;Z[]{SQ  
amount of consideration 代价款额 A?5E2T1L%.  
amount of contribution 供款数额 &>WWzikB*  
amount of indebtedness 负债款额 ewNz%_2  
amount of principal of the loan 贷款本金额 %3;Fgky  
amount of rates chargeable 应征差饷数额 f}c\
_}(  
amount of share capital 股本额 zZ-wG  
amount of sums assured 承保款额 0Y=![tO8  
amount of variation 变动幅度 N<|$h5isq  
amount of vote 拨款数额 z(uZF3  
amount payable 应付款额 $Kj&)&M  
amount receivable 应收款额 Gm`}(;(A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v ]Sl<%ry  
analysis 分析 73A)lU.  
ancillary risk 附属风险 |xr%6 [Ff  
annual account 周年帐目；周年帐目报表；年度决算；年结 v<\A%  
annual accounting date 年结日期 TZir>5  
annual allowance 每年免税额；年积金；年度津贴；年津 UnDgu4#R`A  
annual balance 年度余额 hw_JDv+  
annual disposable income 每年可动用收入 ek aFN \  
annual estimates 周年预算 nq}Q  
annual fee 年费 y]..=z_ql  
annual general meeting 周年大会 5(2|tJw-H;  
annual growth rate 年增率；每年增长率 3LR p2(A  
annual long-term supplement 长期个案每年补助金 M_0zC1  
annual pensionable emolument 可供计算退休金的年薪 Thy=yz;p  
annual report 年报 h.rD}N\L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R`Aj|C z  
annual return 周年报表；周年申报表；每年报税表格 y <R=  
Annual Return Rules 《周年报表规则》 LgmvKW|  
annual review of consumer prices 每年消费物价回顾 e)nimq
{6  
annual roll-forward basis 逐年延展方式 T@wcHg  
annual salary 年薪 >e5 *p
rx+  
annual statement 年度报表；年度决算表 %HQ.|  
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 ;wiao(t>4N  
annuitant 年金受益人 1PaUI#X"2F  
annuity 年金 ^da44Qqu  
annuity contract 年金合约 +1C3`0(  
annuity on human life 人寿年金 E9j+o y  
antecedent debt 先前的债项 L(;WxHL  
ante-dated cheque 倒填日期支票 n;HHogA  
anticipated expenditure 预期开支 {C
`GW}s{4  
anticipated net profit 预期纯利 wo2@ hav  
anticipated revenue 预期收入 r#PMy$7L  
anti-inflation measure 反通货膨胀措施 \u-0v.+|  
anti-inflationary stance 反通货膨胀立场 ,?UM;^  
apparent deficit 表面赤字 n>,L=wV  
apparent financial solvency 表面偿债能力 @ufo$?D  
apparent partner 表面合伙人 p]D]: Z}P  
application for personal assessment 个人入息课税申请书 x"kjs.d7[<  
application of fund 资金应用 w"m+~).U  
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 05Fz@31~  
appointed actuary 委任精算师 VO3pm
6r5  
appointed auditor 委任核数师；委任审计师 =*BIB
5  
appointed trustee 委任的受托人 pnyWcrBf  
appointer 委任人 ;^ wd_  
apportioned pro rata 按比例分摊 _R|Ify#J  
apportionment 分配；分摊 <E;pgw!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *F^wtH`  
apportionment formula 分摊方程式 ,:J
us  
apportionment of estate duty 遗产税的分摊 {3a&1'a0g  
appraisal 估价；评估 A*h{Lsx;  
appreciable growth 可观增长 sML=5=otx  
appreciable impact 显着影响 t9gfU5?  
appreciable increase 可观增长 NE8 jC7  
appreciation 增值；升值 h-a!q7]l  
appreciation against other currencies 相对其他货币升值 #TK~eHi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F~#zxwd  
appreciation tax 增值税 |rw%FM{F  
appropriation 拨款；拨用；拨付 Zd^6 ulx  
appropriation account 拨款帐目 s1Ok|31|  
Appropriation Bill 拨款法案 gyHHoZc3  
appropriation-in-aid system 补助拨款办法 %m,6}yt  
approved assets 核准资产 d9*hBm  
approved basket stock 认可一篮子证券 ^{$FI`P  
approved budget 核准预算 0Q,g7K<d  
approved charitable donation 认可慈善捐款 nL@KX>  
approved charitable institution 认可慈善机构 wZT%Ee\D%  
approved currency 核准货币；认可货币 p?[Tm*r  
approved estimates 核准预算 k-V,~c  
approved estimates of expenditure 核准开支预算 sKz`aqI  
approved overseas insurer 核准海外保险人 UrlM%Jnq1  
approved overseas trust company 核准海外信托公司 5S Xn?  
approved pooled investment fund 核准汇集投资基金 VpfUm
?Nq  
approved provident fund scheme 认可公积金计划 CQ7{1,?2  
approved provision 核准拨款 _8f
r6tO+  
approved redeemable share 核准可赎回股份 _
cTh#t ^  
approved regional stock 认可地区性证券 @}_WE,r  
approved retirement scheme 认可退休金计划 ~0$NJrUy  
approved subordinated loan 核准附属贷款 M}:=zcZ l  
arbitrage 套戥；套汇；套利 OV2-8ERS  
arbitrageur 套戥者；套汇者 rt3qdk5 U  
arbitrary amount 临时款项 y4Z&@,_{  
arrangement 措施；安排；协定 2M<R(W!&  
arrears 欠款 @Q&3L~K"  
arrears of pay 欠付薪酬 cUqn<Z<n  
arrears of revenue 逾期未收税款；逾期未收的帐项 # ,uya2!)  
articles of association 组织章程；组织细则；组织章程细则 R2etB*k6[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r?m+.fJB  
ascertainment of profit 确定利润 @J{m@ji{  
"Asia Clear" “亚洲结算系统”