[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 (dL;A0L  
allotment notice 股份配售通知；配股通知 5eZ8$-&([  
allotment of shares 股份分配 |Ew~3-u!  
allowable 可获宽免；免税的 k,~I>qg  
allowable business loss 可扣除的营业亏损 AE_7sM  
allowable expenses 可扣税的支出 @+gr>a1K#  
allowance 免税额；津贴；备抵；准备金 n^svRM]eQ  
allowance for debts 债项的免税额 syEWc(5  
allowance for depreciation by wear and tear 耗损折旧免税额 /_N*6a
~  
allowance for funeral expenses 殡殓费的免税额 @E(_H$|E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7rc6  
allowance for repairs and outgoings 修葺及支出方面的免税额 bJ[{[|yEd  
allowance to debtor 给债务人的津贴 OZ/P@`kN.f  
alteration of capital 资本更改 Po%+:0oX  
alternate trustee 候补受托人 }mz6z<pJ_  
amalgamation 合并 K
RY%B[k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 aR iD}P*V  
ambit of charges 征税范围；收费范围 Px!M^ T!Pi  
amended valuation 经修订的估值 Rmq8lU  
American Commodities Exchange 美国商品交易所 [7K-
L6X  
American Express Bank Limited 美国运通银行 y+ZRh?2  
American Stock Exchange 美国证券交易所 BCw5.@HK*  
amortization 摊销 .pP{;:Avpn  
amount due from banks 存放银行同业的款项 &a'H vQV  
amount due from banks abroad 存放海外银行同业的款项 ?,_$;g  
amount due from holding companies 控股公司欠款 (8[etm  
amount due from local banks 存放本港银行同业的款项 M![aty@  
amount due to banks 银行同业的存款 )FNvtLZ  
amount due to banks abroad 海外银行同业的存款 -,M*j|  
amount due to holding companies 控股公司存款 H`js1b1n  
amount due to local banks 本港银行同业的存款 eV?._-G  
amount due to outport banks 外埠银行同业的存款 #HMJBQ4v#  
amount for note issue 发行纸币的款额 m&GxLT6  
amount of bond 担保契据的款额 G_fP%ovh  
amount of consideration 代价款额 \S[7-:Lu^  
amount of contribution 供款数额 l!U_7)s/  
amount of indebtedness 负债款额
2D5S%27,  
amount of principal of the loan 贷款本金额 H5L~[\ 5t  
amount of rates chargeable 应征差饷数额 R]0p L   
amount of share capital 股本额 I:6N?lD4}0  
amount of sums assured 承保款额 iIOA54!o  
amount of variation 变动幅度 SDdefB  
amount of vote 拨款数额
]h(}%fk_  
amount payable 应付款额 eXHk6[%[  
amount receivable 应收款额 Jj<UtD+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TRQ@=.  
analysis 分析 PT9,R^2T!  
ancillary risk 附属风险 uR|?5DK  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^E)Kse.>  
annual accounting date 年结日期 =hs !t|(*  
annual allowance 每年免税额；年积金；年度津贴；年津 ]et4B+=i  
annual balance 年度余额 8\z5*IPGs  
annual disposable income 每年可动用收入 .qjVw?E  
annual estimates 周年预算 {Vc%ga|E  
annual fee 年费 Ca: j N0  
annual general meeting 周年大会 v6gfyGCJ  
annual growth rate 年增率；每年增长率 J&64tQl*  
annual long-term supplement 长期个案每年补助金 E0;KTcZi  
annual pensionable emolument 可供计算退休金的年薪 pEc|h*p8  
annual report 年报 B{\ cV-X$0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K~j&Q{yws@  
annual return 周年报表；周年申报表；每年报税表格 NVEjUt/  
Annual Return Rules 《周年报表规则》 %SV5PO@  
annual review of consumer prices 每年消费物价回顾 ?\GILB,  
annual roll-forward basis 逐年延展方式 `yjHLg  
annual salary 年薪 MYQZqlV  
annual statement 年度报表；年度决算表 MXSN <  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `rt  
annuitant 年金受益人 >900I4]I  
annuity 年金 P@gVzx)M  
annuity contract 年金合约 111s%  
annuity on human life 人寿年金 k7rFbrLZ  
antecedent debt 先前的债项 %M=[h2SN  
ante-dated cheque 倒填日期支票 [@!.(Hp  
anticipated expenditure 预期开支 ]0`*gKA  
anticipated net profit 预期纯利
KeU|E<|!  
anticipated revenue 预期收入 SZO$#  
anti-inflation measure 反通货膨胀措施 |}~2=r z  
anti-inflationary stance 反通货膨胀立场 TU6e,G|t  
apparent deficit 表面赤字 Nm{\?  
apparent financial solvency 表面偿债能力 T3HAr9i%)  
apparent partner 表面合伙人 vwVK^B  
application for personal assessment 个人入息课税申请书 Vej [wY-c  
application of fund 资金应用 "O{_LOJ  
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 k lLhi<*  
appointed actuary 委任精算师
I{8fT
od  
appointed auditor 委任核数师；委任审计师 c/l%:!A  
appointed trustee 委任的受托人 p2]@yE7w  
appointer 委任人  U 6( (  
apportioned pro rata 按比例分摊 .Dn.| A  
apportionment 分配；分摊 =T73660  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V$y6=Q<c  
apportionment formula 分摊方程式 'H"wu /#  
apportionment of estate duty 遗产税的分摊 en"]u,!  
appraisal 估价；评估 ~r<@ `[-L  
appreciable growth 可观增长 l)V!0eW  
appreciable impact 显着影响 l@ +lUx8  
appreciable increase 可观增长 K?;_T$^K  
appreciation 增值；升值 ;7id![KI4  
appreciation against other currencies 相对其他货币升值 =oN(1k^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8>T#sO?+  
appreciation tax 增值税 3[R<JrO  
appropriation 拨款；拨用；拨付 EV1x"}D A_  
appropriation account 拨款帐目 .hBq1p  
Appropriation Bill 拨款法案 gZa/?[+  
appropriation-in-aid system 补助拨款办法 }6;K+INT  
approved assets 核准资产 42`%D  
approved basket stock 认可一篮子证券 Bw;gl^:UG  
approved budget 核准预算 l;*/F`>
c  
approved charitable donation 认可慈善捐款 =?o,' n0  
approved charitable institution 认可慈善机构 fkLI$Cl  
approved currency 核准货币；认可货币 ;[-OMGr]#  
approved estimates 核准预算 ~d0:>8zQR  
approved estimates of expenditure 核准开支预算 RJpH1XQ j  
approved overseas insurer 核准海外保险人 RMinZ}/  
approved overseas trust company 核准海外信托公司 LAe>XF-5  
approved pooled investment fund 核准汇集投资基金 L-&N*   
approved provident fund scheme 认可公积金计划 @DiXe[kI  
approved provision 核准拨款 8Ld`$_E  
approved redeemable share 核准可赎回股份 f`ro{p  
approved regional stock 认可地区性证券 ``;.Oy6jS  
approved retirement scheme 认可退休金计划 UL9
]LEGG  
approved subordinated loan 核准附属贷款 4LG[i}u.N  
arbitrage 套戥；套汇；套利 ?q^o|Y/  
arbitrageur 套戥者；套汇者 S M57bN  
arbitrary amount 临时款项 oRf.34  
arrangement 措施；安排；协定 fL0dy[Ch@  
arrears 欠款 U0%T<6*H  
arrears of pay 欠付薪酬 5yOIwzr&Uu  
arrears of revenue 逾期未收税款；逾期未收的帐项 QO1pwrX<  
articles of association 组织章程；组织细则；组织章程细则 %7w=;]ym  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 x)35}mi){L  
ascertainment of profit 确定利润 [HRry2#s  
"Asia Clear" “亚洲结算系统”