[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 E,dUO;  
allotment notice 股份配售通知；配股通知 vL;>A]oM2  
allotment of shares 股份分配 N]14~r=  
allowable 可获宽免；免税的 `\P1Ff@z0  
allowable business loss 可扣除的营业亏损 `Z#':0Z  
allowable expenses 可扣税的支出 .'.bokl/  
allowance 免税额；津贴；备抵；准备金 JIjo^zOXsc  
allowance for debts 债项的免税额 YNl".c  
allowance for depreciation by wear and tear 耗损折旧免税额 >JA>np  
allowance for funeral expenses 殡殓费的免税额 hT,rc Ikg:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mfF `K2R  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;" D~F  
allowance to debtor 给债务人的津贴 +]( #!}oH  
alteration of capital 资本更改 [c -|`d^  
alternate trustee 候补受托人 <$pv;]n  
amalgamation 合并 XAi0lN{,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GIT"J}b}  
ambit of charges 征税范围；收费范围 $-|$4lr S  
amended valuation 经修订的估值 WJ)4rQ$o  
American Commodities Exchange 美国商品交易所 V2xvuDHI  
American Express Bank Limited 美国运通银行 ;q5|If  
American Stock Exchange 美国证券交易所 6tjV^sjs  
amortization 摊销 =y(*?TZH  
amount due from banks 存放银行同业的款项 l^KCsea #  
amount due from banks abroad 存放海外银行同业的款项 { ;th~[  
amount due from holding companies 控股公司欠款 ]d~{8h!G  
amount due from local banks 存放本港银行同业的款项 4;>HBCM4-  
amount due to banks 银行同业的存款 S>p0{:zM  
amount due to banks abroad 海外银行同业的存款 uix/O*^  
amount due to holding companies 控股公司存款 rC]k'p2x  
amount due to local banks 本港银行同业的存款 `8tstWYa]Y  
amount due to outport banks 外埠银行同业的存款 OHW|?hI=[  
amount for note issue 发行纸币的款额 xX9snSGz  
amount of bond 担保契据的款额 QN?EI: q=  
amount of consideration 代价款额 xG(iSuz  
amount of contribution 供款数额 ^fyue~9u  
amount of indebtedness 负债款额 :>o0zG[;f  
amount of principal of the loan 贷款本金额 FA;-D5=
 
amount of rates chargeable 应征差饷数额 3IjsV5a  
amount of share capital 股本额 mhOgv\?  
amount of sums assured 承保款额 kwqY~@W  
amount of variation 变动幅度 h SXJDT2  
amount of vote 拨款数额 9[W >`JKo  
amount payable 应付款额 >qOj^WO~  
amount receivable 应收款额 %rgW}Z5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [k(b<'  
analysis 分析 () w;~$J  
ancillary risk 附属风险 e*}GQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 hF5T9^8  
annual accounting date 年结日期 fLd2{jI,  
annual allowance 每年免税额；年积金；年度津贴；年津 H3`.Y$z  
annual balance 年度余额 `m8WLj  
annual disposable income 每年可动用收入 2_6ON   
annual estimates 周年预算 )''V}Zn.X  
annual fee 年费 x,cvAbwS  
annual general meeting 周年大会 $uJc/  
annual growth rate 年增率；每年增长率 hQ!59  
annual long-term supplement 长期个案每年补助金 >p0,]-.J,r  
annual pensionable emolument 可供计算退休金的年薪 ~IWdFUKk  
annual report 年报 `W" ;4A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I}5e{jBB  
annual return 周年报表；周年申报表；每年报税表格 km][QEX
s%  
Annual Return Rules 《周年报表规则》 W}2!~ep!  
annual review of consumer prices 每年消费物价回顾 f[.'V1  
annual roll-forward basis 逐年延展方式 -meY[!"X  
annual salary 年薪 ^W9O_5\g4a  
annual statement 年度报表；年度决算表 >Yk|(!v  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 WHOX<YJs  
annuitant 年金受益人 7jQVm{{.  
annuity 年金 HZ}Igw.Z  
annuity contract 年金合约 PB.'huu  
annuity on human life 人寿年金 >3ZhPvE-p'  
antecedent debt 先前的债项 D/ sYH0.V$  
ante-dated cheque 倒填日期支票 z}.6yHS  
anticipated expenditure 预期开支 osdoL  
anticipated net profit 预期纯利 vdQ#CG$/  
anticipated revenue 预期收入 \=
[j9'N>  
anti-inflation measure 反通货膨胀措施 .T ,HtHe  
anti-inflationary stance 反通货膨胀立场 vD:J!|hs(  
apparent deficit 表面赤字 wfEL .h  
apparent financial solvency 表面偿债能力 Ycq )$7p  
apparent partner 表面合伙人 Y'bz>@1(  
application for personal assessment 个人入息课税申请书 K/*"U*9Kv  
application of fund 资金应用 GoAh{=s  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 e57R6g)4  
appointed actuary 委任精算师 `-{? !  
appointed auditor 委任核数师；委任审计师 aaw[ia_EL  
appointed trustee 委任的受托人 vu91" 4Fa  
appointer 委任人 J~ome7L  
apportioned pro rata 按比例分摊 6OAEAIh  
apportionment 分配；分摊 %G,7Ul1f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GG<0k\RN  
apportionment formula 分摊方程式 =Ry8E2NuM  
apportionment of estate duty 遗产税的分摊 o|y_j49  
appraisal 估价；评估  :TR:tf  
appreciable growth 可观增长 &Xh>w(u  
appreciable impact 显着影响 'UxI-Lt  
appreciable increase 可观增长 s^IC]sW\%  
appreciation 增值；升值 Fw{#4  
appreciation against other currencies 相对其他货币升值 c2,g%(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jF j'6LT9/  
appreciation tax 增值税 3N+B|WrM  
appropriation 拨款；拨用；拨付 Hm
!"%  
appropriation account 拨款帐目 8 l)K3;q_  
Appropriation Bill 拨款法案 0vX6n6G}  
appropriation-in-aid system 补助拨款办法 1cMLl6Bp>  
approved assets 核准资产
ai1;v@1  
approved basket stock 认可一篮子证券 1%R${Qhr  
approved budget 核准预算 :A!EjIL`#  
approved charitable donation 认可慈善捐款 tc)Md ]S  
approved charitable institution 认可慈善机构 (Fuu V{x|  
approved currency 核准货币；认可货币 &"gX 7cK8  
approved estimates 核准预算 wbcip8<t  
approved estimates of expenditure 核准开支预算 rtQ{  
approved overseas insurer 核准海外保险人 DNqV]N_W  
approved overseas trust company 核准海外信托公司 8-7Ml3G*  
approved pooled investment fund 核准汇集投资基金 3)LS# =  
approved provident fund scheme 认可公积金计划 Ta/zDc"e  
approved provision 核准拨款 7UGc2J  
approved redeemable share 核准可赎回股份 p{W Am ly  
approved regional stock 认可地区性证券 Y3FFi M[s~  
approved retirement scheme 认可退休金计划 =T26vu  
approved subordinated loan 核准附属贷款 eq8faC5  
arbitrage 套戥；套汇；套利 m9sck:g#L1  
arbitrageur 套戥者；套汇者 fp\mBe
i  
arbitrary amount 临时款项 dmv0hof  
arrangement 措施；安排；协定 a73VDQr I  
arrears 欠款 {jQLr7'  
arrears of pay 欠付薪酬 QRKP
;aYt  
arrears of revenue 逾期未收税款；逾期未收的帐项 EA1&D^nT  
articles of association 组织章程；组织细则；组织章程细则 C;/ONF   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ((#BU=0iK  
ascertainment of profit 确定利润 Qbjm,>H/^  
"Asia Clear" “亚洲结算系统”