[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 4^BHJOvs  
allotment notice 股份配售通知；配股通知 '^6x-aeq[D  
allotment of shares 股份分配 )eSD5hOI)  
allowable 可获宽免；免税的 J{5&L &4  
allowable business loss 可扣除的营业亏损 m3K .\3  
allowable expenses 可扣税的支出 XFN4m
#  
allowance 免税额；津贴；备抵；准备金 . !;K5U  
allowance for debts 债项的免税额 uzUZuJ  
allowance for depreciation by wear and tear 耗损折旧免税额 ?qjlWCV|e  
allowance for funeral expenses 殡殓费的免税额 W[tX%B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !@-g9z  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZzuWN&  
allowance to debtor 给债务人的津贴 B mxBbg  
alteration of capital 资本更改 "*aL(R  
alternate trustee 候补受托人 T]Eg9Y:+v  
amalgamation 合并
6>B_ojj:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jPNm $Y1  
ambit of charges 征税范围；收费范围 ;O7<lF\7o  
amended valuation 经修订的估值 CR<Nau>  
American Commodities Exchange 美国商品交易所 -gKo@I  
American Express Bank Limited 美国运通银行 C_DXg-a2lu  
American Stock Exchange 美国证券交易所 tO^KCnL  
amortization 摊销 ?KfV>.()  
amount due from banks 存放银行同业的款项 RZ&T\;m,7  
amount due from banks abroad 存放海外银行同业的款项 $]yHk  
amount due from holding companies 控股公司欠款 CwVORf,uA  
amount due from local banks 存放本港银行同业的款项 ^.@BD4/RPt  
amount due to banks 银行同业的存款 As7Y4w*+  
amount due to banks abroad 海外银行同业的存款 H|0GRjC  
amount due to holding companies 控股公司存款 m0k~8^L@f  
amount due to local banks 本港银行同业的存款 &*#- %<=1  
amount due to outport banks 外埠银行同业的存款 -NyfW+T={  
amount for note issue 发行纸币的款额 tk <R|i  
amount of bond 担保契据的款额 "R/Xv+;  
amount of consideration 代价款额 KDX34Fr1  
amount of contribution 供款数额 .3.oan*i  
amount of indebtedness 负债款额 qEoa%O  
amount of principal of the loan 贷款本金额 Sc zYL?w^  
amount of rates chargeable 应征差饷数额 jQiKof>  
amount of share capital 股本额 JW4~Qwx  
amount of sums assured 承保款额 u/BCl! `  
amount of variation 变动幅度 5h2@n0  
amount of vote 拨款数额 eD4o8[s  
amount payable 应付款额 2%Y]M%P  
amount receivable 应收款额 q-fxs8+m|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vA*Ud;%R  
analysis 分析 (0T6kD  
ancillary risk 附属风险 'bXm,Ed  
annual account 周年帐目；周年帐目报表；年度决算；年结 czV][\5  
annual accounting date 年结日期 F#w= z/  
annual allowance 每年免税额；年积金；年度津贴；年津 |h; _r&  
annual balance 年度余额 q >|:mXR  
annual disposable income 每年可动用收入 H7KcP
N (0  
annual estimates 周年预算 L+&eY?A  
annual fee 年费 !Rzw[~  
annual general meeting 周年大会 <"g ^V  
annual growth rate 年增率；每年增长率 ^$7Lmd.qI  
annual long-term supplement 长期个案每年补助金 -4&SYCw  
annual pensionable emolument 可供计算退休金的年薪 p<2A4="&  
annual report 年报 =~i~SG/f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z;_fO>u:  
annual return 周年报表；周年申报表；每年报税表格 MW^,l=kqW)  
Annual Return Rules 《周年报表规则》 ]iyJ>fC  
annual review of consumer prices 每年消费物价回顾 e.<$G'  
annual roll-forward basis 逐年延展方式 cbo ue LEt  
annual salary 年薪 ix<sorR H  
annual statement 年度报表；年度决算表 S(c,Sinc  
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 5m`@ 4%)zp  
annuitant 年金受益人 X/_e#H0  
annuity 年金 _Kp{
b"G  
annuity contract 年金合约  G.3qg%  
annuity on human life 人寿年金 ^;b$`*M1  
antecedent debt 先前的债项 DA_[pR  
ante-dated cheque 倒填日期支票 $W 46!U3  
anticipated expenditure 预期开支 Y7yh0r_  
anticipated net profit 预期纯利 U}55;4^LX  
anticipated revenue 预期收入 aD aQ7i  
anti-inflation measure 反通货膨胀措施 G] -$fz  
anti-inflationary stance 反通货膨胀立场 /Ot=GhN]  
apparent deficit 表面赤字 MZGN,[~)6  
apparent financial solvency 表面偿债能力 pv.
0!a/M  
apparent partner 表面合伙人 z:hY{/-  
application for personal assessment 个人入息课税申请书 J 00%,Ju_  
application of fund 资金应用 =rV*iLy  
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 6OJ`R.DM`  
appointed actuary 委任精算师 =y; tOdj
  
appointed auditor 委任核数师；委任审计师 T [ `t?,  
appointed trustee 委任的受托人 d~](S<k  
appointer 委任人 A#gmKS<J/7  
apportioned pro rata 按比例分摊 4+t9"SD  
apportionment 分配；分摊 uFM]4v3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{%$eq{~m  
apportionment formula 分摊方程式 w` (EW>i  
apportionment of estate duty 遗产税的分摊 N#-P}\Q9  
appraisal 估价；评估 n{dl-P  
appreciable growth 可观增长 [-X=lJ:+h  
appreciable impact 显着影响 A7*<,]qT  
appreciable increase 可观增长 _cqBp7  
appreciation 增值；升值 iV!o)WvG,F  
appreciation against other currencies 相对其他货币升值 [:x^ffs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s
T"U}  
appreciation tax 增值税 Fi+v:L|  
appropriation 拨款；拨用；拨付 ? \dY!  
appropriation account 拨款帐目 +$KUy>  
Appropriation Bill 拨款法案 opQ%!["N  
appropriation-in-aid system 补助拨款办法 Ht
UFl  
approved assets 核准资产 w /$4 Rv+S  
approved basket stock 认可一篮子证券 @B;2z_Y!l  
approved budget 核准预算 =.9L/74@  
approved charitable donation 认可慈善捐款 B w1ir  
approved charitable institution 认可慈善机构 SomA`y+ERn  
approved currency 核准货币；认可货币 ^YddVp  
approved estimates 核准预算 -s`/5kD  
approved estimates of expenditure 核准开支预算 *ip2|2G$  
approved overseas insurer 核准海外保险人 */iD68r|-  
approved overseas trust company 核准海外信托公司 *f8;#. Re  
approved pooled investment fund 核准汇集投资基金 D[2I_3[wp  
approved provident fund scheme 认可公积金计划 1ID0'j$  
approved provision 核准拨款 $;1#gq%  
approved redeemable share 核准可赎回股份 o}&TFhT  
approved regional stock 认可地区性证券 /; ;_l2t  
approved retirement scheme 认可退休金计划 {_0m0 8  
approved subordinated loan 核准附属贷款 ^nu~q+:+#  
arbitrage 套戥；套汇；套利 xc.(-g[  
arbitrageur 套戥者；套汇者 Hi$J@xU  
arbitrary amount 临时款项 D9 ~jMcX  
arrangement 措施；安排；协定 L~_3BX  
arrears 欠款 6-U+<[,x  
arrears of pay 欠付薪酬 iUl5yq  
arrears of revenue 逾期未收税款；逾期未收的帐项 8RJXY:%  
articles of association 组织章程；组织细则；组织章程细则 $2Y'[Dto\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aqq7u5O1
r  
ascertainment of profit 确定利润 3n;UXYJ%  
"Asia Clear" “亚洲结算系统”