[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 Bn5O;I13  
allotment notice 股份配售通知；配股通知 s?JNc4q  
allotment of shares 股份分配
@o g&l;  
allowable 可获宽免；免税的 6u'+#nm  
allowable business loss 可扣除的营业亏损 f'2Ufd|J|  
allowable expenses 可扣税的支出 X9YYUnR2  
allowance 免税额；津贴；备抵；准备金 EC]b]'._  
allowance for debts 债项的免税额 wj'5D0  
allowance for depreciation by wear and tear 耗损折旧免税额 z'(] [SB  
allowance for funeral expenses 殡殓费的免税额 Y~j)B\^{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0CTUcVM#9  
allowance for repairs and outgoings 修葺及支出方面的免税额 t5qNfiKC  
allowance to debtor 给债务人的津贴 ;Rz+4<  
alteration of capital 资本更改 PZDj)x_%B&  
alternate trustee 候补受托人 X;hV+|Bo  
amalgamation 合并 Tr} r` %  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bi^
Xdu  
ambit of charges 征税范围；收费范围 <DM /"^*  
amended valuation 经修订的估值 u$"dL=s!  
American Commodities Exchange 美国商品交易所 S"/M+m+ ]  
American Express Bank Limited 美国运通银行 is2OJ,  
American Stock Exchange 美国证券交易所 |?tUUT!`t  
amortization 摊销 "i}?jf {a  
amount due from banks 存放银行同业的款项 BfcpB)N&.K  
amount due from banks abroad 存放海外银行同业的款项 O=9mLI6  
amount due from holding companies 控股公司欠款 "K7{y4  
amount due from local banks 存放本港银行同业的款项 mo$`a6[h<  
amount due to banks 银行同业的存款 CflGj0oy8  
amount due to banks abroad 海外银行同业的存款
BaLvlB  
amount due to holding companies 控股公司存款 \R6D'Yt  
amount due to local banks 本港银行同业的存款 KXAh0A?&+  
amount due to outport banks 外埠银行同业的存款 SXA`o<Ma  
amount for note issue 发行纸币的款额 vp4l g1/  
amount of bond 担保契据的款额 i"#36CVT~  
amount of consideration 代价款额 ;Tn$c70  
amount of contribution 供款数额 I1IuvH6  
amount of indebtedness 负债款额 U|Du9_0  
amount of principal of the loan 贷款本金额 3Pj 6( cf  
amount of rates chargeable 应征差饷数额 k4:e0Wd  
amount of share capital 股本额 e
)Be*J]4  
amount of sums assured 承保款额 uh][qMyLM  
amount of variation 变动幅度 f:=y)+@1My  
amount of vote 拨款数额 x/UmpJD+  
amount payable 应付款额 DvBL#iC  
amount receivable 应收款额 ~w&_l57  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ic%c%U=i  
analysis 分析 x8#bd{  
ancillary risk 附属风险 xXCSaBS~  
annual account 周年帐目；周年帐目报表；年度决算；年结 l;N?*2zm[  
annual accounting date 年结日期 4H<@da}  
annual allowance 每年免税额；年积金；年度津贴；年津
wRa$b  
annual balance 年度余额 yc#0c[ZQu  
annual disposable income 每年可动用收入 &.> 2@  
annual estimates 周年预算 O0"u-UX{  
annual fee 年费 ]dx6E6A,  
annual general meeting 周年大会 9K9{$jN~  
annual growth rate 年增率；每年增长率 l(o#N'!j4  
annual long-term supplement 长期个案每年补助金 -2{NIF^H  
annual pensionable emolument 可供计算退休金的年薪 l"I G;qO.  
annual report 年报
J FYV@%1~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~HW}W
ik  
annual return 周年报表；周年申报表；每年报税表格 r34q9NFT5  
Annual Return Rules 《周年报表规则》 !r K,_wH  
annual review of consumer prices 每年消费物价回顾 $P9'"a)Lm  
annual roll-forward basis 逐年延展方式 5#DtaVz  
annual salary 年薪 7Vn;LW  
annual statement 年度报表；年度决算表 YA";&
|V  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8f\sG:$  
annuitant 年金受益人 ^7qqO%  
annuity 年金 $jpAnZR- /  
annuity contract 年金合约 J=%(f1X<W  
annuity on human life 人寿年金 -HE@wda  
antecedent debt 先前的债项 1Qc>A8SU  
ante-dated cheque 倒填日期支票 f1hjU~nJ  
anticipated expenditure 预期开支 h
Sg4A=y  
anticipated net profit 预期纯利 7j9X<8*  
anticipated revenue 预期收入 C EzTE rn  
anti-inflation measure 反通货膨胀措施 }m ZsK>  
anti-inflationary stance 反通货膨胀立场 =B+^-2G8  
apparent deficit 表面赤字 Dd3GdG@*~  
apparent financial solvency 表面偿债能力 {Q%"{h']  
apparent partner 表面合伙人 8&g`Uy/b  
application for personal assessment 个人入息课税申请书 Sk~( t  
application of fund 资金应用 "kS(b4^  
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 $CgJ+ua\8  
appointed actuary 委任精算师 )I
Fzal}o  
appointed auditor 委任核数师；委任审计师 C78V/{  
appointed trustee 委任的受托人 ,?'":T1[  
appointer 委任人 %yVboA1  
apportioned pro rata 按比例分摊 }JF,:g Lk  
apportionment 分配；分摊 '@{'T LMCi  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1x"S^j   
apportionment formula 分摊方程式 *0*1.>Vg  
apportionment of estate duty 遗产税的分摊 )L
,.KO  
appraisal 估价；评估 /2<1/[#  
appreciable growth 可观增长 .4t-5,7s%  
appreciable impact 显着影响 {JJq/[j  
appreciable increase 可观增长 a*qf\&Vb|  
appreciation 增值；升值 & V*_\  
appreciation against other currencies 相对其他货币升值 MPexc5_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F!LVyY"w  
appreciation tax 增值税 gbC!>LV  
appropriation 拨款；拨用；拨付 `4@ _Y<  
appropriation account 拨款帐目 uT#MVv~.  
Appropriation Bill 拨款法案 `egyk)"aM  
appropriation-in-aid system 补助拨款办法 xE[CNJ%t^,  
approved assets 核准资产 g[#4`Q<.  
approved basket stock 认可一篮子证券 RPXkf
71iM  
approved budget 核准预算 0~)_/yx?S  
approved charitable donation 认可慈善捐款 PB W.nm
 
approved charitable institution 认可慈善机构 lT<4c5%  
approved currency 核准货币；认可货币 f&n6;N  
approved estimates 核准预算 +Kw&XRAd  
approved estimates of expenditure 核准开支预算 5S;|U&f|  
approved overseas insurer 核准海外保险人 6v]y\+  
approved overseas trust company 核准海外信托公司 na%DF@Rt#  
approved pooled investment fund 核准汇集投资基金 MFHc>O DA  
approved provident fund scheme 认可公积金计划 wva| TZ  
approved provision 核准拨款 ]]InD N  
approved redeemable share 核准可赎回股份 }"sZ)FE  
approved regional stock 认可地区性证券 #fuc`X3:HL  
approved retirement scheme 认可退休金计划 %Ob#GA+  
approved subordinated loan 核准附属贷款 TB8a#bK4  
arbitrage 套戥；套汇；套利 S~Z`?qHWh  
arbitrageur 套戥者；套汇者 GC<zL}  
arbitrary amount 临时款项 kW 7$  
arrangement 措施；安排；协定 ;&A%"8o  
arrears 欠款 aDae0$lc.S  
arrears of pay 欠付薪酬 HxH.=M8S_  
arrears of revenue 逾期未收税款；逾期未收的帐项 b{Qg$Z JeR  
articles of association 组织章程；组织细则；组织章程细则 jP{W|9@(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `H^?jX>7  
ascertainment of profit 确定利润 b
6LwKUl  
"Asia Clear" “亚洲结算系统”