[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 2Z W {  
allotment notice 股份配售通知；配股通知 g93-2k,  
allotment of shares 股份分配 1'ts>6b  
allowable 可获宽免；免税的 3BHPD;U  
allowable business loss 可扣除的营业亏损 I~ Q2jg2  
allowable expenses 可扣税的支出 %"kF i  
allowance 免税额；津贴；备抵；准备金 %X)w$}
WH  
allowance for debts 债项的免税额 (Ubz@s^  
allowance for depreciation by wear and tear 耗损折旧免税额 LCKCg[D  
allowance for funeral expenses 殡殓费的免税额 Bc{j0Su  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x{y}pH"H  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~.\CG'g  
allowance to debtor 给债务人的津贴 &[Qv Mh  
alteration of capital 资本更改 WrJgU&H{  
alternate trustee 候补受托人 ;w0|ev6|  
amalgamation 合并 t&m8 V$Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jNRR=0  
ambit of charges 征税范围；收费范围 =GH>-*qp  
amended valuation 经修订的估值 >G`Uc&=  
American Commodities Exchange 美国商品交易所 IqEE.XhaK  
American Express Bank Limited 美国运通银行 ;nS.t_UW.  
American Stock Exchange 美国证券交易所 eQK}J]S<  
amortization 摊销 R| 4a9 G  
amount due from banks 存放银行同业的款项 oihn`DY{  
amount due from banks abroad 存放海外银行同业的款项 dQW=k^X 'U  
amount due from holding companies 控股公司欠款 NPc@;g]d"  
amount due from local banks 存放本港银行同业的款项 ^\o3V<  
amount due to banks 银行同业的存款 ]=Im0s  
amount due to banks abroad 海外银行同业的存款 &!Sq6<!v2  
amount due to holding companies 控股公司存款 |7XP u  
amount due to local banks 本港银行同业的存款 k2] fUP  
amount due to outport banks 外埠银行同业的存款  rvPY  
amount for note issue 发行纸币的款额 |AD"}8  
amount of bond 担保契据的款额 K,B qVu  
amount of consideration 代价款额 LdAWCBLS  
amount of contribution 供款数额 bxU2.YC  
amount of indebtedness 负债款额 N>a. dYXr  
amount of principal of the loan 贷款本金额 s0EF{2
<F  
amount of rates chargeable 应征差饷数额  8kn> ?  
amount of share capital 股本额 YF)uAJAk  
amount of sums assured 承保款额 OO$YwOKS  
amount of variation 变动幅度 M{(g"ha  
amount of vote 拨款数额 ;iB9\p$
K)  
amount payable 应付款额 5B:%##Ug5  
amount receivable 应收款额 r>o#h+'AV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :`jB1rI  
analysis 分析 #Jx6DQGa  
ancillary risk 附属风险 LpV2XL$p>#  
annual account 周年帐目；周年帐目报表；年度决算；年结 Sm7O%V8{p  
annual accounting date 年结日期 Dt#( fuk#  
annual allowance 每年免税额；年积金；年度津贴；年津 G+5_I"`W  
annual balance 年度余额 8D]&wBR:  
annual disposable income 每年可动用收入 O%Hc%EfG  
annual estimates 周年预算 =qWcw7!"  
annual fee 年费 0R21"]L_M  
annual general meeting 周年大会 FGRdA^`  
annual growth rate 年增率；每年增长率 GMv.G  
annual long-term supplement 长期个案每年补助金 S1vUP5cZ  
annual pensionable emolument 可供计算退休金的年薪 p+.xye U(  
annual report 年报 r
(qwzUI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b7uxCH]Z  
annual return 周年报表；周年申报表；每年报税表格 ]?un'$%e  
Annual Return Rules 《周年报表规则》 RA_gj lJi  
annual review of consumer prices 每年消费物价回顾 s*;rt  
annual roll-forward basis 逐年延展方式 JKjVrx> @  
annual salary 年薪 59R%g .2Y  
annual statement 年度报表；年度决算表 `<#Ufi*c  
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 NsJ]Tp5!  
annuitant 年金受益人 Ia@!Nr2  
annuity 年金 L>3-z>u,  
annuity contract 年金合约 |XrGf2P9u  
annuity on human life 人寿年金 !_ P-?u  
antecedent debt 先前的债项 ,
tEd>  
ante-dated cheque 倒填日期支票 v?@=WG  
anticipated expenditure 预期开支 nSSj&q-O  
anticipated net profit 预期纯利 ;5dA  
anticipated revenue 预期收入 a#pM9n~a  
anti-inflation measure 反通货膨胀措施 xo GX&^=  
anti-inflationary stance 反通货膨胀立场 LlF|VR&P.  
apparent deficit 表面赤字 yDORL| E'  
apparent financial solvency 表面偿债能力 'pa8h L  
apparent partner 表面合伙人 V\m51H1mqo  
application for personal assessment 个人入息课税申请书 O>c2*9PM  
application of fund 资金应用 s + Q'\?  
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 i6-&$<  
appointed actuary 委任精算师 K%@#a}kRb  
appointed auditor 委任核数师；委任审计师 b/]@G05>>  
appointed trustee 委任的受托人 hfL 8]d-  
appointer 委任人 Ly_.%f  
apportioned pro rata 按比例分摊 By;{Y[@rS  
apportionment 分配；分摊 K&IHt?vh!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JY0}#FtgV  
apportionment formula 分摊方程式 !h.bD/?K  
apportionment of estate duty 遗产税的分摊  QUb#84  
appraisal 估价；评估 )VM'^sV?  
appreciable growth 可观增长 .a_xQ]eQ  
appreciable impact 显着影响 +\GuZ5`  
appreciable increase 可观增长 gk^`-`P  
appreciation 增值；升值 cs-dvpMZ  
appreciation against other currencies 相对其他货币升值 "t>W M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8h{;*Wr-  
appreciation tax 增值税 b/g~;| <  
appropriation 拨款；拨用；拨付 Y- tK  
appropriation account 拨款帐目 d-ML[^G  
Appropriation Bill 拨款法案 *USzz Lq  
appropriation-in-aid system 补助拨款办法 ~E3"
s  
approved assets 核准资产 3f)!RKS9q  
approved basket stock 认可一篮子证券 /8[T2Z!  
approved budget 核准预算 52v@zDY  
approved charitable donation 认可慈善捐款 rhH !-`m  
approved charitable institution 认可慈善机构 ApotRr$)  
approved currency 核准货币；认可货币 T,uVt^.R+  
approved estimates 核准预算 J]gtgt^   
approved estimates of expenditure 核准开支预算 Uv|^k8(  
approved overseas insurer 核准海外保险人
zz[[9Am!  
approved overseas trust company 核准海外信托公司 ]%<0V,G q  
approved pooled investment fund 核准汇集投资基金 g7`uWAxZa  
approved provident fund scheme 认可公积金计划 [W--%=Ou  
approved provision 核准拨款 _>/OqYR_jQ  
approved redeemable share 核准可赎回股份 yoVN|5  
approved regional stock 认可地区性证券 c]3^2Ag,  
approved retirement scheme 认可退休金计划 g6!#n  
approved subordinated loan 核准附属贷款 QV*W#K\7q  
arbitrage 套戥；套汇；套利 n1@ Or=5  
arbitrageur 套戥者；套汇者 0$I!\y
\  
arbitrary amount 临时款项 D]zpG  
arrangement 措施；安排；协定 .{Df"e>  
arrears 欠款
BDc "0XH  
arrears of pay 欠付薪酬 I%# e\  
arrears of revenue 逾期未收税款；逾期未收的帐项 eSA%:Is.  
articles of association 组织章程；组织细则；组织章程细则 5 im qZw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nH(Hk%~  
ascertainment of profit 确定利润 &k0c|q]  
"Asia Clear" “亚洲结算系统”