[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 d[J
+):aW  
allotment notice 股份配售通知；配股通知
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allotment of shares 股份分配 /{6PwlP5  
allowable 可获宽免；免税的 ihdN{Mx<2  
allowable business loss 可扣除的营业亏损 o[X'We;  
allowable expenses 可扣税的支出 h${+{1](6  
allowance 免税额；津贴；备抵；准备金 !K'j[cA^  
allowance for debts 债项的免税额 9 "7(Jq  
allowance for depreciation by wear and tear 耗损折旧免税额 u,I_p[`E  
allowance for funeral expenses 殡殓费的免税额 "k[-eFz/@M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "8>T  
allowance for repairs and outgoings 修葺及支出方面的免税额 B/6wp^#VX  
allowance to debtor 给债务人的津贴 R.-2shOE'  
alteration of capital 资本更改  QX-%<@  
alternate trustee 候补受托人 [> Q+=(l  
amalgamation 合并 Yj;KKgk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f%<kcM2  
ambit of charges 征税范围；收费范围 nep0<&"  
amended valuation 经修订的估值 j#hFx+S  
American Commodities Exchange 美国商品交易所 @m[q0G}  
American Express Bank Limited 美国运通银行 kr[p4X4  
American Stock Exchange 美国证券交易所 @9Rgg9r  
amortization 摊销
xEb+sE6Z  
amount due from banks 存放银行同业的款项 -{n2^vvF  
amount due from banks abroad 存放海外银行同业的款项 ' ,$Uw|N  
amount due from holding companies 控股公司欠款 m^I+>Bp/:  
amount due from local banks 存放本港银行同业的款项 >MwjUq  
amount due to banks 银行同业的存款 d e)7_pCF|  
amount due to banks abroad 海外银行同业的存款 FxeDjAP  
amount due to holding companies 控股公司存款 GgwO>[T  
amount due to local banks 本港银行同业的存款 {}RE;5n\['  
amount due to outport banks 外埠银行同业的存款 ra2sYH1wr  
amount for note issue 发行纸币的款额 9$U@h7|Q`  
amount of bond 担保契据的款额 %&w 8E[  
amount of consideration 代价款额 Z<jio  
amount of contribution 供款数额 dY[ XNP  
amount of indebtedness 负债款额 ++1<A&a  
amount of principal of the loan 贷款本金额 <+o*"z\mI  
amount of rates chargeable 应征差饷数额 YW9r'{(D(I  
amount of share capital 股本额 )IQ5Qu  
amount of sums assured 承保款额 7/C,<$Ep  
amount of variation 变动幅度 .LMOm
c=(  
amount of vote 拨款数额 F<H[-k*t/  
amount payable 应付款额 jd ]$U_U(  
amount receivable 应收款额 >v--R8I*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !D#wSeJ  
analysis 分析 5yBaxw`  
ancillary risk 附属风险 zB /#[~  
annual account 周年帐目；周年帐目报表；年度决算；年结 NX.%Rj*  
annual accounting date 年结日期 +c'b=n9
j  
annual allowance 每年免税额；年积金；年度津贴；年津 (OS -v~{r@  
annual balance 年度余额 vz$-KT4e^  
annual disposable income 每年可动用收入 3>vSKh1z  
annual estimates 周年预算 CW KN0HB  
annual fee 年费 RgTm^?Ex  
annual general meeting 周年大会 *WTmS2?'h  
annual growth rate 年增率；每年增长率 v|~&I%S7  
annual long-term supplement 长期个案每年补助金 wMc/Og  
annual pensionable emolument 可供计算退休金的年薪 _%M+!Ltz  
annual report 年报 $r>$ u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JzuU k  
annual return 周年报表；周年申报表；每年报税表格 *S _[8L"  
Annual Return Rules 《周年报表规则》 EY+/ foP  
annual review of consumer prices 每年消费物价回顾 PH!^ww6  
annual roll-forward basis 逐年延展方式 5~8FZ-x  
annual salary 年薪 w2 %u;D%  
annual statement 年度报表；年度决算表 i*ibx ;s-  
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 <;eXbO>Q  
annuitant 年金受益人 MC\rx=cR\  
annuity 年金 "!w$7| %T  
annuity contract 年金合约 5l_ >QB  
annuity on human life 人寿年金 b{+7sl  
antecedent debt 先前的债项 R k
'5L  
ante-dated cheque 倒填日期支票 TTGk"2 Q'  
anticipated expenditure 预期开支 skSs|slp  
anticipated net profit 预期纯利 .
C HET]  
anticipated revenue 预期收入 d;
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anti-inflation measure 反通货膨胀措施 g<b (q|  
anti-inflationary stance 反通货膨胀立场 _.}1 Y,Q  
apparent deficit 表面赤字 I|
Vyv  
apparent financial solvency 表面偿债能力 [l`_2{:
 
apparent partner 表面合伙人 mHj3ItXUu  
application for personal assessment 个人入息课税申请书 ioJ~k[ T  
application of fund 资金应用 _U Q|I|V#  
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 J~jxmh  
appointed actuary 委任精算师 *HC[LM  
appointed auditor 委任核数师；委任审计师 TK! D=M  
appointed trustee 委任的受托人 fS@V`"O6  
appointer 委任人 HLL:nczj  
apportioned pro rata 按比例分摊 &<Iyb}tA?  
apportionment 分配；分摊 27"M]17)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ' \8|`Z
b  
apportionment formula 分摊方程式 A,H|c="  
apportionment of estate duty 遗产税的分摊 6_rgj{L  
appraisal 估价；评估 (Ci{fY6`  
appreciable growth 可观增长 ?@@BIg-  
appreciable impact 显着影响 LvM;ZfAEv  
appreciable increase 可观增长 ]'"aVGqa.  
appreciation 增值；升值 #.j[iN :+  
appreciation against other currencies 相对其他货币升值 N'5AU (  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q|$?d4La8  
appreciation tax 增值税 'c[|\M!u  
appropriation 拨款；拨用；拨付 $
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appropriation account 拨款帐目 ,)s vSzR  
Appropriation Bill 拨款法案 Q:v9C ^7  
appropriation-in-aid system 补助拨款办法 B8G9V6KS-  
approved assets 核准资产 j]6c_r3
 
approved basket stock 认可一篮子证券 b jq+x:>  
approved budget 核准预算 U@'F9UB`  
approved charitable donation 认可慈善捐款 W]TO%x{  
approved charitable institution 认可慈善机构 a
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approved currency 核准货币；认可货币 Bu{1^g:  
approved estimates 核准预算 g %e"KnU  
approved estimates of expenditure 核准开支预算 0b3z(x!O  
approved overseas insurer 核准海外保险人 <
jjn'*44f  
approved overseas trust company 核准海外信托公司 .dE2,9{Z  
approved pooled investment fund 核准汇集投资基金 asj*/eC$/i  
approved provident fund scheme 认可公积金计划 ' K\ $B_  
approved provision 核准拨款 USDqh437  
approved redeemable share 核准可赎回股份 g~/@`Z2Y  
approved regional stock 认可地区性证券 _+0QQ{'N  
approved retirement scheme 认可退休金计划 WVMkLMg8d  
approved subordinated loan 核准附属贷款 Nn:>c<[  
arbitrage 套戥；套汇；套利 _v \L'`bif  
arbitrageur 套戥者；套汇者 'P`L?/_3  
arbitrary amount 临时款项 w(6(Fze  
arrangement 措施；安排；协定 J]"IT*-Ht  
arrears 欠款 \v,mr|  
arrears of pay 欠付薪酬 Z\1wEGP7{  
arrears of revenue 逾期未收税款；逾期未收的帐项 *z3wm-z1&  
articles of association 组织章程；组织细则；组织章程细则 =X24C'!Mpe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bdBFDg  
ascertainment of profit 确定利润 _?m%i]~o
 
"Asia Clear" “亚洲结算系统”