[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 6?3
/Ul}  
allotment notice 股份配售通知；配股通知 $zk^yumdE  
allotment of shares 股份分配 3d,-3U  
allowable 可获宽免；免税的 Sk6b`W7$  
allowable business loss 可扣除的营业亏损 sorSyuG r  
allowable expenses 可扣税的支出 ] ?DDCew  
allowance 免税额；津贴；备抵；准备金 E3~,+68U  
allowance for debts 债项的免税额 /~o7Q$)-b  
allowance for depreciation by wear and tear 耗损折旧免税额 YBYBOH  
allowance for funeral expenses 殡殓费的免税额 Je#!Wd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e-[>( n/[  
allowance for repairs and outgoings 修葺及支出方面的免税额 LJRg>8  
allowance to debtor 给债务人的津贴 G$?|S@I,  
alteration of capital 资本更改 Veb+^&   
alternate trustee 候补受托人 7=7!| UV  
amalgamation 合并 F[>7z3I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7ei>L]gm%  
ambit of charges 征税范围；收费范围 _u:>1]  
amended valuation 经修订的估值 9">zdFC'  
American Commodities Exchange 美国商品交易所 @k=cN>ZMc  
American Express Bank Limited 美国运通银行 T"L0Iy!k;  
American Stock Exchange 美国证券交易所 w)45SZ.  
amortization 摊销 +
V)qep"  
amount due from banks 存放银行同业的款项 l,*yEkU  
amount due from banks abroad 存放海外银行同业的款项 ! (2-(LgA  
amount due from holding companies 控股公司欠款 Q)x?B]b-  
amount due from local banks 存放本港银行同业的款项 t{/hkXq]  
amount due to banks 银行同业的存款 0lX)Cl  
amount due to banks abroad 海外银行同业的存款
pyUNRqp  
amount due to holding companies 控股公司存款 Jt##rVN  
amount due to local banks 本港银行同业的存款 5h_<R!jA  
amount due to outport banks 外埠银行同业的存款 <lC]>
L  
amount for note issue 发行纸币的款额 C>*5=p|T  
amount of bond 担保契据的款额 jrIA]K6  
amount of consideration 代价款额 mND XzT&  
amount of contribution 供款数额 U8CWz!;Qz  
amount of indebtedness 负债款额 -Qg 2qN2{  
amount of principal of the loan 贷款本金额 nqZA|-}  
amount of rates chargeable 应征差饷数额  uY.=4l  
amount of share capital 股本额 q>^hoW2$C  
amount of sums assured 承保款额 E|pk
.
 
amount of variation 变动幅度 @@' nit  
amount of vote 拨款数额 1a<]$tZk  
amount payable 应付款额 M-{*92y& |  
amount receivable 应收款额 X Y~;)<s_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *f79=x  
analysis 分析 -G8c5b[  
ancillary risk 附属风险 zL9VR;q  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;(K  
annual accounting date 年结日期 Qm $(  
annual allowance 每年免税额；年积金；年度津贴；年津 Ds{{J5Um%  
annual balance 年度余额 ?Q@L-H`  
annual disposable income 每年可动用收入  M{]e5+  
annual estimates 周年预算 . 3GnZR,L  
annual fee 年费 DC&A1I&  
annual general meeting 周年大会 h2"9"*S1  
annual growth rate 年增率；每年增长率  OQ6sv/  
annual long-term supplement 长期个案每年补助金 3@&bxYXm  
annual pensionable emolument 可供计算退休金的年薪 8O;Vl  
annual report 年报 |Dg;(i?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -<_7\09  
annual return 周年报表；周年申报表；每年报税表格 ?8Et[tFg  
Annual Return Rules 《周年报表规则》 L59bu/LfL  
annual review of consumer prices 每年消费物价回顾 Yy]T J  
annual roll-forward basis 逐年延展方式 HzE1r+3Q@  
annual salary 年薪 PfyRZ[3)c  
annual statement 年度报表；年度决算表 +L0J_.5%^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [#0Yt/G  
annuitant 年金受益人 *9J1$Wa  
annuity 年金 WM/#.  
annuity contract 年金合约 nB=0T`vQ  
annuity on human life 人寿年金 )7W6-.d  
antecedent debt 先前的债项 M:_!w[NiLp  
ante-dated cheque 倒填日期支票 eK9TAW  
anticipated expenditure 预期开支 "9qp"%  
anticipated net profit 预期纯利 \EZ+#3u  
anticipated revenue 预期收入 ; yyO0Ha  
anti-inflation measure 反通货膨胀措施 1  o|T  
anti-inflationary stance 反通货膨胀立场 Kh)FyV  
apparent deficit 表面赤字 r=qLaPG  
apparent financial solvency 表面偿债能力 &Cq{ _M  
apparent partner 表面合伙人 ^;zWWg/d  
application for personal assessment 个人入息课税申请书 M`~!u/D7  
application of fund 资金应用 $&IpX M]  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 J/t!-!  
appointed actuary 委任精算师 VpSEVd:n  
appointed auditor 委任核数师；委任审计师 
*xcP`  
appointed trustee 委任的受托人 |1"!k A  
appointer 委任人 AliRpxxd  
apportioned pro rata 按比例分摊 X/Y#U\  
apportionment 分配；分摊 71O3O7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }kE87 x
'  
apportionment formula 分摊方程式 =2,0Wo]$  
apportionment of estate duty 遗产税的分摊 `@|w>8bMz{  
appraisal 估价；评估 JvkL37^n:  
appreciable growth 可观增长 !qA8Zky_  
appreciable impact 显着影响 azo0{`S?  
appreciable increase 可观增长 kM!V.e[g  
appreciation 增值；升值 J3G 7zu8  
appreciation against other currencies 相对其他货币升值 Zm(dY*z5:J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ziz=]D_  
appreciation tax 增值税 Sj)}qM-y#  
appropriation 拨款；拨用；拨付 &!jq!u$(  
appropriation account 拨款帐目 oEu>}JD  
Appropriation Bill 拨款法案 pcH<gF(k  
appropriation-in-aid system 补助拨款办法 <qhBc:kc  
approved assets 核准资产 s*Ih_Ag=:  
approved basket stock 认可一篮子证券 iITp**l  
approved budget 核准预算 [9V
] On  
approved charitable donation 认可慈善捐款 Q.k :\m*h  
approved charitable institution 认可慈善机构 o9Sn*p-.  
approved currency 核准货币；认可货币 HM&1yubh#  
approved estimates 核准预算 KFDS q"j  
approved estimates of expenditure 核准开支预算 z/1{OL  
approved overseas insurer 核准海外保险人 9cd8=][  
approved overseas trust company 核准海外信托公司 knT.l"  
approved pooled investment fund 核准汇集投资基金 EvE,Dm?h  
approved provident fund scheme 认可公积金计划 s -k_d<  
approved provision 核准拨款 kq-6HDR  
approved redeemable share 核准可赎回股份 X \f[  
approved regional stock 认可地区性证券 S &JJIFftO  
approved retirement scheme 认可退休金计划 -[R!O'N9  
approved subordinated loan 核准附属贷款 ` HW:^T  
arbitrage 套戥；套汇；套利 >fzwFNdo  
arbitrageur 套戥者；套汇者 1$ML#5+,  
arbitrary amount 临时款项 "&lN\&:  
arrangement 措施；安排；协定 LK}-lZ` i  
arrears 欠款 M=y0PCD  
arrears of pay 欠付薪酬 4:mCXP,x  
arrears of revenue 逾期未收税款；逾期未收的帐项 '<@=vGsye  
articles of association 组织章程；组织细则；组织章程细则 ;;V\"7q'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9`"DFFSMS  
ascertainment of profit 确定利润 4_LQ?U>$  
"Asia Clear" “亚洲结算系统”