[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 8$BZbj%?hx  
allotment notice 股份配售通知；配股通知 YFL9Q <  
allotment of shares 股份分配 f)~urGazS  
allowable 可获宽免；免税的 z;x$tO  
allowable business loss 可扣除的营业亏损 1zl6Rwk^o  
allowable expenses 可扣税的支出 D}r,t_]Eb  
allowance 免税额；津贴；备抵；准备金 :"#EQq]ct
 
allowance for debts 债项的免税额 E
CWn/4Aws  
allowance for depreciation by wear and tear 耗损折旧免税额 ]2+7?QL,  
allowance for funeral expenses 殡殓费的免税额 S9U,so?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,nD:W  
allowance for repairs and outgoings 修葺及支出方面的免税额 ! jm>  
allowance to debtor 给债务人的津贴 rfp eX  
alteration of capital 资本更改 HY4X;^hF  
alternate trustee 候补受托人 k,LeBCqGcb  
amalgamation 合并 4N|^Joi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9#IKb:9k  
ambit of charges 征税范围；收费范围 _pnJ/YE  
amended valuation 经修订的估值 3i/$YX5@  
American Commodities Exchange 美国商品交易所 lED-Jo2  
American Express Bank Limited 美国运通银行 @2yi%_]h  
American Stock Exchange 美国证券交易所 G'{$$+U^K  
amortization 摊销 a$y=+4L  
amount due from banks 存放银行同业的款项 mzLDZ#=b  
amount due from banks abroad 存放海外银行同业的款项 W9D]s~bO;  
amount due from holding companies 控股公司欠款 &9g4/c-?$  
amount due from local banks 存放本港银行同业的款项 Z?kLAhy!  
amount due to banks 银行同业的存款 3Sv<Viuo  
amount due to banks abroad 海外银行同业的存款 eQbDs_  
amount due to holding companies 控股公司存款 -{dsl|Dl  
amount due to local banks 本港银行同业的存款 (,#Rj$W  
amount due to outport banks 外埠银行同业的存款 QqA~y$'ut  
amount for note issue 发行纸币的款额 wuSp+?{5k  
amount of bond 担保契据的款额 7{e0^V,\k  
amount of consideration 代价款额 ]([:"j  
amount of contribution 供款数额 HS =qK  
amount of indebtedness 负债款额 q{gt2OWqX  
amount of principal of the loan 贷款本金额 &=oW=g2  
amount of rates chargeable 应征差饷数额 B`3RyM"J@  
amount of share capital 股本额 (vMC.y5  
amount of sums assured 承保款额 g.ty#Z=:  
amount of variation 变动幅度 CZcnX8P'8  
amount of vote 拨款数额 ^AS*X2y  
amount payable 应付款额 lS&$86Jo(  
amount receivable 应收款额 cLj@+?/
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L s6P< "V  
analysis 分析 mojD  
ancillary risk 附属风险 !*_5 B'  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,iY/\ U''  
annual accounting date 年结日期 {1,]8!HBJ  
annual allowance 每年免税额；年积金；年度津贴；年津 f<bc8Lp  
annual balance 年度余额 xs_l+/cZ  
annual disposable income 每年可动用收入 ;O5p>o  
annual estimates 周年预算 %T4htZa  
annual fee 年费 ;gfY_MXnF  
annual general meeting 周年大会 {KYbsD  
annual growth rate 年增率；每年增长率 P{v>o,a.  
annual long-term supplement 长期个案每年补助金 }JyWy_Y  
annual pensionable emolument 可供计算退休金的年薪 R{uq8NA- W  
annual report 年报 4)./d2/E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 SV*h9LL  
annual return 周年报表；周年申报表；每年报税表格 ij i<+oul  
Annual Return Rules 《周年报表规则》 (ds-p[`[m  
annual review of consumer prices 每年消费物价回顾 lL_M=td8W  
annual roll-forward basis 逐年延展方式 T| dQY~n~  
annual salary 年薪 *vqlY[2Ax  
annual statement 年度报表；年度决算表 G?e"A0,  
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 8q*MhH>6I  
annuitant 年金受益人 p cwkO  
annuity 年金 *<?or"P  
annuity contract 年金合约 ug*#rpb  
annuity on human life 人寿年金 2gLa4B-  
antecedent debt 先前的债项 "X4L+]"$g  
ante-dated cheque 倒填日期支票 7A'd55I4  
anticipated expenditure 预期开支 (
%*CfR:>  
anticipated net profit 预期纯利 PI@/jh  
anticipated revenue 预期收入 CMn&1  
anti-inflation measure 反通货膨胀措施 [!9dA.tF  
anti-inflationary stance 反通货膨胀立场 2 ]W"sT[  
apparent deficit 表面赤字 <\uz",e}  
apparent financial solvency 表面偿债能力 gn"Y?IZ?  
apparent partner 表面合伙人 oo sbf#V  
application for personal assessment 个人入息课税申请书 l`D^)~o8  
application of fund 资金应用 E=!=4"rZF  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 s*$ Re)}S  
appointed actuary 委任精算师 uJ;7]  
appointed auditor 委任核数师；委任审计师 .R5[bXxe7  
appointed trustee 委任的受托人 NMq#D$T  
appointer 委任人 pGEYke NU  
apportioned pro rata 按比例分摊 Khd"  
apportionment 分配；分摊 -=_bXco}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *PQu9>1w  
apportionment formula 分摊方程式 + <AD  
apportionment of estate duty 遗产税的分摊 2D|2/ >[  
appraisal 估价；评估 |^&n\vXv  
appreciable growth 可观增长 ;4XvlcGo  
appreciable impact 显着影响 Sj?u^L8es}  
appreciable increase 可观增长 u%n6!Zx  
appreciation 增值；升值 ANB@cK_  
appreciation against other currencies 相对其他货币升值 34S|[PXd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .
Y B}w  
appreciation tax 增值税 rUZRYF4C  
appropriation 拨款；拨用；拨付 V/w:^@5+p  
appropriation account 拨款帐目 h_Ky2IB$  
Appropriation Bill 拨款法案 ~&-8lD];LM  
appropriation-in-aid system 补助拨款办法 (bEX"U-  
approved assets 核准资产 .KiJq:$H  
approved basket stock 认可一篮子证券 a(}dF?M=  
approved budget 核准预算 S;a'@5  
approved charitable donation 认可慈善捐款 C? pi8Xg  
approved charitable institution 认可慈善机构 Da_8Q(XFe  
approved currency 核准货币；认可货币 O:02LHE  
approved estimates 核准预算 fBCW/< Z  
approved estimates of expenditure 核准开支预算 /7WN,a  
approved overseas insurer 核准海外保险人 &' ,A2iG  
approved overseas trust company 核准海外信托公司 52+;j[ ]/O  
approved pooled investment fund 核准汇集投资基金 m\a_0!K
 
approved provident fund scheme 认可公积金计划 WT(inf[  
approved provision 核准拨款 +B^(,qKMN  
approved redeemable share 核准可赎回股份 4dy2m!  
approved regional stock 认可地区性证券 K:PzR,nn  
approved retirement scheme 认可退休金计划 3V")~m  
approved subordinated loan 核准附属贷款 GA&mM  
arbitrage 套戥；套汇；套利 =gI;%M\'  
arbitrageur 套戥者；套汇者 hw[jVx  
arbitrary amount 临时款项 /18Z4TA  
arrangement 措施；安排；协定 -TnvX (ok4  
arrears 欠款 uK6_HvHuy  
arrears of pay 欠付薪酬 ,(aOTFQS  
arrears of revenue 逾期未收税款；逾期未收的帐项 !N5+.E0j  
articles of association 组织章程；组织细则；组织章程细则 ENu`@S='I3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k2>gnk0  
ascertainment of profit 确定利润 !eb}jL  
"Asia Clear" “亚洲结算系统”