[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 _%e r,Ed  
allotment notice 股份配售通知；配股通知 )dFPfu&HL  
allotment of shares 股份分配 5dhy80|g]  
allowable 可获宽免；免税的 ` !spi=f  
allowable business loss 可扣除的营业亏损 jABFdNjri  
allowable expenses 可扣税的支出 8rx|7  
allowance 免税额；津贴；备抵；准备金 9 *uK]/c  
allowance for debts 债项的免税额 B`t/21J  
allowance for depreciation by wear and tear 耗损折旧免税额 <W>A }}q  
allowance for funeral expenses 殡殓费的免税额 &4+|{Zx0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^|=P9'4Th  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,q>cFsY=i?  
allowance to debtor 给债务人的津贴 jO/cdLKX(  
alteration of capital 资本更改 al B'l  
alternate trustee 候补受托人 OrYN-A4{
 
amalgamation 合并 BU4IN$d0Po  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $2,tT;50g  
ambit of charges 征税范围；收费范围 t|V<K^  
amended valuation 经修订的估值 W/%hS)75  
American Commodities Exchange 美国商品交易所 mj&OZ+
 
American Express Bank Limited 美国运通银行 / Y
 od  
American Stock Exchange 美国证券交易所 -`DYDIr  
amortization 摊销 3tCTPZy  
amount due from banks 存放银行同业的款项 Q"B8l[  
amount due from banks abroad 存放海外银行同业的款项 wViTMlq  
amount due from holding companies 控股公司欠款 %)r:!R~R  
amount due from local banks 存放本港银行同业的款项 (# mvDz  
amount due to banks 银行同业的存款 2m]4  
amount due to banks abroad 海外银行同业的存款 (9oo8&GG  
amount due to holding companies 控股公司存款 h]L.6G|hEN  
amount due to local banks 本港银行同业的存款 dq@ *8ui  
amount due to outport banks 外埠银行同业的存款 }^0'IAXi  
amount for note issue 发行纸币的款额 &6C]|13;  
amount of bond 担保契据的款额 vPGUE`!D+  
amount of consideration 代价款额 w|]Tt="   
amount of contribution 供款数额 -3i(N.)<;  
amount of indebtedness 负债款额 l`N4P  
amount of principal of the loan 贷款本金额 _B#x{ii  
amount of rates chargeable 应征差饷数额 br Iz8]  
amount of share capital 股本额 MH#"dGGu  
amount of sums assured 承保款额 n@ SUu7o  
amount of variation 变动幅度 8b.k*,r>  
amount of vote 拨款数额 #O! 2
 
amount payable 应付款额 b@&uwSv  
amount receivable 应收款额 f|M^UHt8*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |'1.ajxw  
analysis 分析 <Vk}U   
ancillary risk 附属风险 G![d_F"e  
annual account 周年帐目；周年帐目报表；年度决算；年结 [ i, [^  
annual accounting date 年结日期 
rh1PpsSc  
annual allowance 每年免税额；年积金；年度津贴；年津 kmC0.\  
annual balance 年度余额 R[
v0T/  
annual disposable income 每年可动用收入 i9zh X1#  
annual estimates 周年预算 :d9GkC  
annual fee 年费 zN!yOlp5  
annual general meeting 周年大会 /KWdI P#  
annual growth rate 年增率；每年增长率 HEbL'fw^s  
annual long-term supplement 长期个案每年补助金 &gruYZGK  
annual pensionable emolument 可供计算退休金的年薪 u9|Eos i  
annual report 年报 vT0Op e6m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "i(f+N,)  
annual return 周年报表；周年申报表；每年报税表格 gJr)z7W'8  
Annual Return Rules 《周年报表规则》 +B " aUF  
annual review of consumer prices 每年消费物价回顾 (kB  
annual roll-forward basis 逐年延展方式 & ;.rPU  
annual salary 年薪 }dzVwP=  
annual statement 年度报表；年度决算表 w-ald?`  
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
3'kKbrk [  
annuitant 年金受益人 hBX.GFnw  
annuity 年金 ~`&4?c3p  
annuity contract 年金合约 -rI7ihr*  
annuity on human life 人寿年金 M j[+h|e  
antecedent debt 先前的债项 r<1W.xd":  
ante-dated cheque 倒填日期支票 Yg '(  
anticipated expenditure 预期开支 PvV\b<Pe+  
anticipated net profit 预期纯利 <Tjhj*  
anticipated revenue 预期收入 -s2)!Iko&  
anti-inflation measure 反通货膨胀措施 >*gf
1"  
anti-inflationary stance 反通货膨胀立场 eA
2*}"W  
apparent deficit 表面赤字 9)]`l e  
apparent financial solvency 表面偿债能力 Y\_mqd  
apparent partner 表面合伙人 XrTc5V  
application for personal assessment 个人入息课税申请书 d+v|&yN  
application of fund 资金应用 ,"`3N2!Y}  
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 M !"Q7>d  
appointed actuary 委任精算师 q`{@@[/(y  
appointed auditor 委任核数师；委任审计师 ;kZD>G
8  
appointed trustee 委任的受托人 hz;SDaBA  
appointer 委任人 #aC&!Rei{  
apportioned pro rata 按比例分摊 m`fdf>gWp  
apportionment 分配；分摊 d7b`X<=@s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lshSRir  
apportionment formula 分摊方程式 faLfdUimJ  
apportionment of estate duty 遗产税的分摊 Z"Hq{?l9  
appraisal 估价；评估 ,e1c,}  
appreciable growth 可观增长 P;25F
 
appreciable impact 显着影响 /_cpS
q  
appreciable increase 可观增长 um]*nXIr  
appreciation 增值；升值 xC _3&.  
appreciation against other currencies 相对其他货币升值 ;:[P/eg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vFJ4`Gjw(  
appreciation tax 增值税 "7+^`?  
appropriation 拨款；拨用；拨付 8M!9gvcaO  
appropriation account 拨款帐目
$aTo9{M^  
Appropriation Bill 拨款法案 Th%w-19,8  
appropriation-in-aid system 补助拨款办法 "[["naa  
approved assets 核准资产 `O3#/1+  
approved basket stock 认可一篮子证券 ._x"b5C  
approved budget 核准预算 sOWP0xY  
approved charitable donation 认可慈善捐款 F'{T[MA  
approved charitable institution 认可慈善机构 ^8oN~HLZ  
approved currency 核准货币；认可货币 LL3| U  
approved estimates 核准预算 N|>MqH,Bt  
approved estimates of expenditure 核准开支预算 6I=d0m.io  
approved overseas insurer 核准海外保险人 x?{l<m
c  
approved overseas trust company 核准海外信托公司 rM~Mqpk  
approved pooled investment fund 核准汇集投资基金 U/q"F<?.c  
approved provident fund scheme 认可公积金计划 \J(~ Nv5!  
approved provision 核准拨款 /P3Pv"r|8]  
approved redeemable share 核准可赎回股份 j/uMSE  
approved regional stock 认可地区性证券 )06. dZq\  
approved retirement scheme 认可退休金计划 NODE`VFu  
approved subordinated loan 核准附属贷款 r7U[QTM%  
arbitrage 套戥；套汇；套利 2-g 5Gb2|  
arbitrageur 套戥者；套汇者 96F+I!qC  
arbitrary amount 临时款项 !&KE">3Qu  
arrangement 措施；安排；协定 PR7bu%Y*eD  
arrears 欠款 P1TTaYu  
arrears of pay 欠付薪酬 }/NL"0j+4  
arrears of revenue 逾期未收税款；逾期未收的帐项 :]\- GJV5  
articles of association 组织章程；组织细则；组织章程细则 Vz,"vBds  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "$%&C%t  
ascertainment of profit 确定利润 2+(SR.oGq  
"Asia Clear" “亚洲结算系统”