[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 $GF&x>]]  
allotment notice 股份配售通知；配股通知 n|]N7 b'  
allotment of shares 股份分配 4!2SS  
allowable 可获宽免；免税的 KF$%q((  
allowable business loss 可扣除的营业亏损 *tAqt2{48  
allowable expenses 可扣税的支出 j_pw^I$C  
allowance 免税额；津贴；备抵；准备金 FR'b`Xv:  
allowance for debts 债项的免税额 ?-{IsF^  
allowance for depreciation by wear and tear 耗损折旧免税额 {U P_i2`.  
allowance for funeral expenses 殡殓费的免税额 K.h]JD]o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f%1wMOzx  
allowance for repairs and outgoings 修葺及支出方面的免税额 B*Cb6'Q  
allowance to debtor 给债务人的津贴 gX"T*d>y  
alteration of capital 资本更改 i;HH ! TaN  
alternate trustee 候补受托人 S&|VkZR)  
amalgamation 合并 Spc&X72I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &z0iLa4q)  
ambit of charges 征税范围；收费范围 #wD7 \X-f  
amended valuation 经修订的估值 7xR|_+%~K  
American Commodities Exchange 美国商品交易所 $9m5bQcV  
American Express Bank Limited 美国运通银行 ^8\Y`Z0 %  
American Stock Exchange 美国证券交易所 `]LODgk ~  
amortization 摊销 J/gQQ.s  
amount due from banks 存放银行同业的款项 n8?KSQy$  
amount due from banks abroad 存放海外银行同业的款项 T]X{@_  
amount due from holding companies 控股公司欠款 T Xl\hL
\+  
amount due from local banks 存放本港银行同业的款项 G,/Gq+WX  
amount due to banks 银行同业的存款 eHROBxH&  
amount due to banks abroad 海外银行同业的存款 *lY+Yy(  
amount due to holding companies 控股公司存款 I~'gK8<e7  
amount due to local banks 本港银行同业的存款 j%GbgJ  
amount due to outport banks 外埠银行同业的存款 Vd[2u  
amount for note issue 发行纸币的款额 &}|0CR.(  
amount of bond 担保契据的款额 Qasr:p+  
amount of consideration 代价款额 bN4d:0Y  
amount of contribution 供款数额 mN7&%Z  
amount of indebtedness 负债款额 o5V`'[c  
amount of principal of the loan 贷款本金额 KY8^BjY@  
amount of rates chargeable 应征差饷数额 4Q/r[x/&C  
amount of share capital 股本额 l^BEFk;  
amount of sums assured 承保款额 C*]AL/  
amount of variation 变动幅度 c_[ JjG^?P  
amount of vote 拨款数额 o[2Y;kP3*P  
amount payable 应付款额 1S^'C2/b  
amount receivable 应收款额 $;ch82UiX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n=r=u'oi  
analysis 分析 Xv]*;Bq:SK  
ancillary risk 附属风险 &8juS,b  
annual account 周年帐目；周年帐目报表；年度决算；年结 $TFTIk*uU  
annual accounting date 年结日期 /;b.-
v&  
annual allowance 每年免税额；年积金；年度津贴；年津 w4`!Te  
annual balance 年度余额 ;,FT&|3o  
annual disposable income 每年可动用收入 Vzk cZK  
annual estimates 周年预算 gnYnL8l`J  
annual fee 年费 8QPT\~  
annual general meeting 周年大会 *;Ak5.du  
annual growth rate 年增率；每年增长率 - =yTAx  
annual long-term supplement 长期个案每年补助金 ~S!L!qY  
annual pensionable emolument 可供计算退休金的年薪 ?#U0eb5u  
annual report 年报 8R BDJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M44_us  
annual return 周年报表；周年申报表；每年报税表格 2}ag_  
Annual Return Rules 《周年报表规则》 .!!79 6hS  
annual review of consumer prices 每年消费物价回顾 5~*
=#v:`  
annual roll-forward basis 逐年延展方式 x ru(Le}E  
annual salary 年薪 |F3vRt@  
annual statement 年度报表；年度决算表 kA1f[AL  
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 QZqpF9Eu  
annuitant 年金受益人 a =9vS{  
annuity 年金 >_n:_  
annuity contract 年金合约 rrW! X q  
annuity on human life 人寿年金 X"laZd947>  
antecedent debt 先前的债项 J: L-15  
ante-dated cheque 倒填日期支票 `x5ll;"J  
anticipated expenditure 预期开支 x0y%\  
anticipated net profit 预期纯利 I4A;  
anticipated revenue 预期收入 Cq TH!'N  
anti-inflation measure 反通货膨胀措施 BW+qp3k\  
anti-inflationary stance 反通货膨胀立场 yl[2et  
apparent deficit 表面赤字 p, !
1 3X  
apparent financial solvency 表面偿债能力 X9p+a,  
apparent partner 表面合伙人 gCjH%=s  
application for personal assessment 个人入息课税申请书 YNuewD  
application of fund 资金应用 +k#mvPq  
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 @2QJm
 
appointed actuary 委任精算师 oM/B.U2a  
appointed auditor 委任核数师；委任审计师 Y}85J :q]  
appointed trustee 委任的受托人 Q
f/j:  
appointer 委任人 6(!,H<bON  
apportioned pro rata 按比例分摊 W,0KBkkp  
apportionment 分配；分摊 &3!i@2d;3f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c-? Ygr  
apportionment formula 分摊方程式 *'kC8ZR5  
apportionment of estate duty 遗产税的分摊 4da^d9ZOy  
appraisal 估价；评估 V6A5(-%`y  
appreciable growth 可观增长 h[vAU 9f)  
appreciable impact 显着影响 O8!!UA8V  
appreciable increase 可观增长 tsCz+M P  
appreciation 增值；升值 g{rt^B  
appreciation against other currencies 相对其他货币升值 [N' r3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $IZ*|>(  
appreciation tax 增值税 2 rbX8Y  
appropriation 拨款；拨用；拨付 :7zI3Ml@7  
appropriation account 拨款帐目 7{?lEQ&UE  
Appropriation Bill 拨款法案 }])GQ@  
appropriation-in-aid system 补助拨款办法 c80"8r  
approved assets 核准资产 !pE>O-| K  
approved basket stock 认可一篮子证券 }xpe  
approved budget 核准预算 0Og/47dO.2  
approved charitable donation 认可慈善捐款 {X{01j};8  
approved charitable institution 认可慈善机构 bcGn8  
approved currency 核准货币；认可货币 p{('KE)  
approved estimates 核准预算 3<V.6'*k  
approved estimates of expenditure 核准开支预算 VQZT. ^  
approved overseas insurer 核准海外保险人 3 hp tP  
approved overseas trust company 核准海外信托公司 d %F/,c-=  
approved pooled investment fund 核准汇集投资基金 EBN] >zz  
approved provident fund scheme 认可公积金计划 o(S^1j5  
approved provision 核准拨款 0TuNA\Ug+  
approved redeemable share 核准可赎回股份 7`j|tb-  
approved regional stock 认可地区性证券 ^hGZVGSv  
approved retirement scheme 认可退休金计划 }WBm%f  
approved subordinated loan 核准附属贷款 ;h*"E(Pp  
arbitrage 套戥；套汇；套利 _dH[STT  
arbitrageur 套戥者；套汇者 1t uator  
arbitrary amount 临时款项 oW\Q>c7 =  
arrangement 措施；安排；协定 g[uE@Gaj&  
arrears 欠款 :$)aMEq  
arrears of pay 欠付薪酬 +4p2KYO  
arrears of revenue 逾期未收税款；逾期未收的帐项 4cv|ok8P  
articles of association 组织章程；组织细则；组织章程细则 R[
2[[M  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TLR Lng  
ascertainment of profit 确定利润 jb6ZAT<8  
"Asia Clear" “亚洲结算系统”