[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 a2 SQ:d  
allotment notice 股份配售通知；配股通知 a(7ryl~c=  
allotment of shares 股份分配 G!~BA*
 
allowable 可获宽免；免税的 BmM,vllO  
allowable business loss 可扣除的营业亏损 HUghl2L.<  
allowable expenses 可扣税的支出 Lg?'1dg  
allowance 免税额；津贴；备抵；准备金 jgstx3  
allowance for debts 债项的免税额 j"V$J8)[  
allowance for depreciation by wear and tear 耗损折旧免税额 $"i690  
allowance for funeral expenses 殡殓费的免税额 O7\s1 V;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S?{5DxilO  
allowance for repairs and outgoings 修葺及支出方面的免税额 s6D-?G*u%8  
allowance to debtor 给债务人的津贴 wY95|QS  
alteration of capital 资本更改 }-vBRY  
alternate trustee 候补受托人 \1!k)PZdTW  
amalgamation 合并 % n{W

  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 moR
]{2Cd{  
ambit of charges 征税范围；收费范围 aYgJTep>r  
amended valuation 经修订的估值 93J)9T  
American Commodities Exchange 美国商品交易所 }"-r;i  
American Express Bank Limited 美国运通银行 uaKB  
American Stock Exchange 美国证券交易所 TH|hrL;:8  
amortization 摊销 V9VP"kD  
amount due from banks 存放银行同业的款项 ^55?VQB  
amount due from banks abroad 存放海外银行同业的款项 cOb%SC[A{  
amount due from holding companies 控股公司欠款 c{Kl?0#[  
amount due from local banks 存放本港银行同业的款项 W'
jXIO  
amount due to banks 银行同业的存款
E1C_d'  
amount due to banks abroad 海外银行同业的存款  @NIypi$T  
amount due to holding companies 控股公司存款 ]'Yw#YB  
amount due to local banks 本港银行同业的存款 wb[(_@eZ  
amount due to outport banks 外埠银行同业的存款 =#tQIhX`  
amount for note issue 发行纸币的款额 gp HwiFc  
amount of bond 担保契据的款额 G|lI=Q3f  
amount of consideration 代价款额 gp)ds^  
amount of contribution 供款数额 ^{s0d+@{  
amount of indebtedness 负债款额 {H V,2-z  
amount of principal of the loan 贷款本金额 d]3sC  
amount of rates chargeable 应征差饷数额 q?L
(V+X  
amount of share capital 股本额 DKl7|zG4  
amount of sums assured 承保款额 9ojhI=:  
amount of variation 变动幅度 ,*[LnR  
amount of vote 拨款数额 'EV *-_k  
amount payable 应付款额 )0mDN.
  
amount receivable 应收款额 }^[@m#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CK(ev*@\D,  
analysis 分析 E<uOk  
ancillary risk 附属风险 [QbXj0en$  
annual account 周年帐目；周年帐目报表；年度决算；年结 )^H9C"7T  
annual accounting date 年结日期 W~3tQ!  
annual allowance 每年免税额；年积金；年度津贴；年津 Hz8`)cv`  
annual balance 年度余额 C8:"+;  
annual disposable income 每年可动用收入 3.X0!M;x  
annual estimates 周年预算 )F9r?5}v4x  
annual fee 年费 + nS/jW  
annual general meeting 周年大会 XL^N5  
annual growth rate 年增率；每年增长率 l7,qWSsnK  
annual long-term supplement 长期个案每年补助金 "PaGDhS  
annual pensionable emolument 可供计算退休金的年薪 AnY)T8w  
annual report 年报 1fv~r@6s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 su FOc  
annual return 周年报表；周年申报表；每年报税表格 io7U[#  
Annual Return Rules 《周年报表规则》 ,,@`l\Pgd  
annual review of consumer prices 每年消费物价回顾 NCnId}
BT  
annual roll-forward basis 逐年延展方式 /\cu!yiX  
annual salary 年薪 EAw#$Aq=  
annual statement 年度报表；年度决算表 L59oh  
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 =zeLs0s;  
annuitant 年金受益人 WG !t!1p  
annuity 年金 xsDa!  
annuity contract 年金合约 rJZs 5g`  
annuity on human life 人寿年金 ;-pvc<_c<  
antecedent debt 先前的债项 "jO3Y/>S  
ante-dated cheque 倒填日期支票 { $/Fk6qr  
anticipated expenditure 预期开支 7&V^BW  
anticipated net profit 预期纯利 ^ :DhHqvK  
anticipated revenue 预期收入 `l2<  
anti-inflation measure 反通货膨胀措施 !u4Z0!Ll  
anti-inflationary stance 反通货膨胀立场 BddECY,z  
apparent deficit 表面赤字 "P5bYq%0v  
apparent financial solvency 表面偿债能力 A}bHfn|  
apparent partner 表面合伙人 |4.o$*0Y  
application for personal assessment 个人入息课税申请书 ' P`p.5nH  
application of fund 资金应用 H
 r^1
5  
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 ;K\N  
appointed actuary 委任精算师 eM=)>zl  
appointed auditor 委任核数师；委任审计师 ;[%}Xx  
appointed trustee 委任的受托人 BrH;(*H)8  
appointer 委任人 RyOT[J  
apportioned pro rata 按比例分摊 *C@[5#CA2z  
apportionment 分配；分摊 (SsH uNt.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?h)3S7  
apportionment formula 分摊方程式 Di<J6xu  
apportionment of estate duty 遗产税的分摊 0IgnpeA]  
appraisal 估价；评估 o1X/<.0+  
appreciable growth 可观增长 `3y!XET  
appreciable impact 显着影响 M
IlCUk
 
appreciable increase 可观增长 Fy@#r+PgWp  
appreciation 增值；升值 j(6$7+2qN  
appreciation against other currencies 相对其他货币升值 'CX.qxF1;p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `)=A!x y  
appreciation tax 增值税 Mj B<\g>  
appropriation 拨款；拨用；拨付 \W`}L  
appropriation account 拨款帐目 R^yZG{?t  
Appropriation Bill 拨款法案 6"Lsui??  
appropriation-in-aid system 补助拨款办法 qN1 -plY  
approved assets 核准资产 N _~KZQ11^  
approved basket stock 认可一篮子证券 OKZam ik~  
approved budget 核准预算 vbA7I<;  
approved charitable donation 认可慈善捐款 {nPkb5xbW  
approved charitable institution 认可慈善机构 `}9 1S  
approved currency 核准货币；认可货币 >[XOMKgQ](  
approved estimates 核准预算 <a+eF}*2  
approved estimates of expenditure 核准开支预算 < [S1_2b.t  
approved overseas insurer 核准海外保险人 !*?(Q6  
approved overseas trust company 核准海外信托公司 d@6:|auO  
approved pooled investment fund 核准汇集投资基金 noaN@K[GO  
approved provident fund scheme 认可公积金计划 1R2o6`_  
approved provision 核准拨款 t
}X
B|h  
approved redeemable share 核准可赎回股份 O
~#uQm  
approved regional stock 认可地区性证券 pcuMGo-#  
approved retirement scheme 认可退休金计划 n4vXm
 
approved subordinated loan 核准附属贷款 N{^>MRK=5  
arbitrage 套戥；套汇；套利 LZQFj/,Jg  
arbitrageur 套戥者；套汇者 O,=Q1*c,&  
arbitrary amount 临时款项 WAwfL?  
arrangement 措施；安排；协定 xS~yH[k  
arrears 欠款 pY)j0tdd  
arrears of pay 欠付薪酬 V5yxQb  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q"OV>klk  
articles of association 组织章程；组织细则；组织章程细则 q: Bt]2x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mo|PrLV  
ascertainment of profit 确定利润 EtR@sJ<  
"Asia Clear" “亚洲结算系统”