[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 >3c@x  
allotment notice 股份配售通知；配股通知 v%f
u  
allotment of shares 股份分配 E*jP87g  
allowable 可获宽免；免税的 JwJ7=P=c  
allowable business loss 可扣除的营业亏损 d6 W SL;$  
allowable expenses 可扣税的支出 
Q'%PNrN  
allowance 免税额；津贴；备抵；准备金 
C`5  
allowance for debts 债项的免税额 U#3J0+!  
allowance for depreciation by wear and tear 耗损折旧免税额 ;\p KDPr  
allowance for funeral expenses 殡殓费的免税额 ~i`>adJ:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -&<Whhs.@  
allowance for repairs and outgoings 修葺及支出方面的免税额 :UQTEdc{  
allowance to debtor 给债务人的津贴 Uh][@35 p  
alteration of capital 资本更改 Nj?/J47?,  
alternate trustee 候补受托人 WD1G&5XP  
amalgamation 合并 YfRkwKj y(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (&!NC[n,  
ambit of charges 征税范围；收费范围 &LbJT$}V  
amended valuation 经修订的估值 XP@1~$  
American Commodities Exchange 美国商品交易所 7U"[Gf  
American Express Bank Limited 美国运通银行 .jj$Kh q]  
American Stock Exchange 美国证券交易所 e@IA20  
amortization 摊销 #vry0i  
amount due from banks 存放银行同业的款项 !%c'$f/  
amount due from banks abroad 存放海外银行同业的款项 :rg5K
t&  
amount due from holding companies 控股公司欠款 *V+j%^91}  
amount due from local banks 存放本港银行同业的款项 vBog0KD);s  
amount due to banks 银行同业的存款 hXA6D)
  
amount due to banks abroad 海外银行同业的存款 x:QgjK  
amount due to holding companies 控股公司存款 Q9Q|lO  
amount due to local banks 本港银行同业的存款 / 4lvP  
amount due to outport banks 外埠银行同业的存款 "I QlVi  
amount for note issue 发行纸币的款额 i F+vl]  
amount of bond 担保契据的款额 $#] ]K   
amount of consideration 代价款额 9ksE>[7  
amount of contribution 供款数额 ca>Z7qT!  
amount of indebtedness 负债款额 ahPoEh  
amount of principal of the loan 贷款本金额 4T=u`3pD7l  
amount of rates chargeable 应征差饷数额 _%GG l$
kH  
amount of share capital 股本额 H=\3Jj(4
 
amount of sums assured 承保款额 /RMPS. d {  
amount of variation 变动幅度 1CHeufQ  
amount of vote 拨款数额 ,~"$k[M  
amount payable 应付款额 lIProF0  
amount receivable 应收款额 (<)]sp2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -e8}Pm "  
analysis 分析 , dx3zBI  
ancillary risk 附属风险 C?2'+K  
annual account 周年帐目；周年帐目报表；年度决算；年结 #b~JDO(  
annual accounting date 年结日期 W>O~-2  
annual allowance 每年免税额；年积金；年度津贴；年津 #H0dZ.$b0  
annual balance 年度余额 ZfB" E  
annual disposable income 每年可动用收入 $ >EY
hLBa  
annual estimates 周年预算 KhMSL  
annual fee 年费 !U5Wr+83  
annual general meeting 周年大会 D#o}cC.  
annual growth rate 年增率；每年增长率 f{FDuIln  
annual long-term supplement 长期个案每年补助金 ObiT-D?)g  
annual pensionable emolument 可供计算退休金的年薪 a|?4)
 
annual report 年报 qv@$ZLR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^g`&7tX  
annual return 周年报表；周年申报表；每年报税表格 Uy$)%dYfq5  
Annual Return Rules 《周年报表规则》 q5#J~n8Wr  
annual review of consumer prices 每年消费物价回顾 $k2*[sn,  
annual roll-forward basis 逐年延展方式 WoBo9aR  
annual salary 年薪 [AW" D3  
annual statement 年度报表；年度决算表 FD8
N"p  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >>5NX"{  
annuitant 年金受益人 kbMYMx.[  
annuity 年金 DrO2y  
annuity contract 年金合约 D`VM6/iQR  
annuity on human life 人寿年金 7bV{Q355P  
antecedent debt 先前的债项 ETXZ?\<a5  
ante-dated cheque 倒填日期支票 pi ,eIm  
anticipated expenditure 预期开支 P<f5*L#HD  
anticipated net profit 预期纯利 19j+lCSvH  
anticipated revenue 预期收入 :Cp'm'omb  
anti-inflation measure 反通货膨胀措施 YxP@!U9dE,  
anti-inflationary stance 反通货膨胀立场 :at$HCaK  
apparent deficit 表面赤字 oDU ;E  
apparent financial solvency 表面偿债能力 z d-Tv`L#  
apparent partner 表面合伙人 ivW(*c  
application for personal assessment 个人入息课税申请书 o!!yd8~*r  
application of fund 资金应用 iV eC=^1  
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
%!PM&zV  
appointed actuary 委任精算师 $9ky{T?YG  
appointed auditor 委任核数师；委任审计师 uECsh2Uin  
appointed trustee 委任的受托人 f?'JAC*  
appointer 委任人 4-[J@  
apportioned pro rata 按比例分摊 XGkkB  
apportionment 分配；分摊 T"0,r$
3:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G3 {=@Z1  
apportionment formula 分摊方程式 INyk3`FT  
apportionment of estate duty 遗产税的分摊 [NTt z <i@  
appraisal 估价；评估 6%VV,$p  
appreciable growth 可观增长 >G~R,{6U  
appreciable impact 显着影响 r!{LLc}>  
appreciable increase 可观增长 Jyqc2IH  
appreciation 增值；升值 |H!9f ZO  
appreciation against other currencies 相对其他货币升值 1 %,a =,v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 txPIG /  
appreciation tax 增值税 -P]sRl3O;  
appropriation 拨款；拨用；拨付 FTeu~<KpM  
appropriation account 拨款帐目 n2IV2^ "  
Appropriation Bill 拨款法案 = hN !;7G  
appropriation-in-aid system 补助拨款办法 Qx'`PNU9\  
approved assets 核准资产 /0eYMG+K=  
approved basket stock 认可一篮子证券 {4-[r#R<M  
approved budget 核准预算 b@2J]Ay E*  
approved charitable donation 认可慈善捐款 0s>/mh;  
approved charitable institution 认可慈善机构 ]7/ b/J  
approved currency 核准货币；认可货币 Bdu&V
*0g  
approved estimates 核准预算 l}lIi8  
approved estimates of expenditure 核准开支预算 bpxezn z  
approved overseas insurer 核准海外保险人 _Y[jyD1>  
approved overseas trust company 核准海外信托公司 +r<0zh,n.  
approved pooled investment fund 核准汇集投资基金 Al`e/a  
approved provident fund scheme 认可公积金计划 p+Y>F\r&w  
approved provision 核准拨款 nM0[P6p  
approved redeemable share 核准可赎回股份 ?K3(D;5 &i  
approved regional stock 认可地区性证券 qVs\Y3u(  
approved retirement scheme 认可退休金计划 Usta0Ag  
approved subordinated loan 核准附属贷款 }@^4,FKJ  
arbitrage 套戥；套汇；套利 =lu/9 i6  
arbitrageur 套戥者；套汇者 Ck/F9(  
arbitrary amount 临时款项 kn/Ao}J74z  
arrangement 措施；安排；协定 t2r?N}"P  
arrears 欠款 H~E(JLcU  
arrears of pay 欠付薪酬 nQ/E5y  
arrears of revenue 逾期未收税款；逾期未收的帐项 wGZR31  
articles of association 组织章程；组织细则；组织章程细则 e0$=!QlPr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W mm4hkf  
ascertainment of profit 确定利润 >X51$wBL  
"Asia Clear" “亚洲结算系统”