[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 v~i/e+.h>y  
allotment notice 股份配售通知；配股通知 xv;'27mUt  
allotment of shares 股份分配 7+';&2M)n~  
allowable 可获宽免；免税的 Ym IVtQ  
allowable business loss 可扣除的营业亏损 ' ms&ty*T  
allowable expenses 可扣税的支出 d7Lna^  
allowance 免税额；津贴；备抵；准备金 a!YpSFr  
allowance for debts 债项的免税额 "F%w{bf  
allowance for depreciation by wear and tear 耗损折旧免税额 y)N57#e  
allowance for funeral expenses 殡殓费的免税额 K
c~h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KO/Z|I  
allowance for repairs and outgoings 修葺及支出方面的免税额 !}fq%8"-  
allowance to debtor 给债务人的津贴 tM3eB= .*  
alteration of capital 资本更改 lN"%~n
?  
alternate trustee 候补受托人 dbF?# s~u  
amalgamation 合并 "e<Z$"7i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8/cD7O  
ambit of charges 征税范围；收费范围 Z>1\|j  
amended valuation 经修订的估值 t.Hte/,k  
American Commodities Exchange 美国商品交易所 lrg3n[y-l  
American Express Bank Limited 美国运通银行 `?)ivy>\:  
American Stock Exchange 美国证券交易所 ~_^#/BnAl  
amortization 摊销 M]PH1 2Ob  
amount due from banks 存放银行同业的款项 ab4(?-'-  
amount due from banks abroad 存放海外银行同业的款项 wRu+:<o^.  
amount due from holding companies 控股公司欠款 QV/o;  
amount due from local banks 存放本港银行同业的款项 j?sq i9#  
amount due to banks 银行同业的存款 E _d^&{j  
amount due to banks abroad 海外银行同业的存款 -m*
IpDi  
amount due to holding companies 控股公司存款 YB{hQ<W
 
amount due to local banks 本港银行同业的存款 eZ+pZ q  
amount due to outport banks 外埠银行同业的存款 {,z$*nf  
amount for note issue 发行纸币的款额 >R"]{y  
amount of bond 担保契据的款额 Xk=bb267  
amount of consideration 代价款额 kGbtZ} W  
amount of contribution 供款数额 kc#<Gr&Z&  
amount of indebtedness 负债款额 Cz@[l=-T7  
amount of principal of the loan 贷款本金额 9Qja|;  
amount of rates chargeable 应征差饷数额 oGz-lO{lt  
amount of share capital 股本额 LPr34BK
  
amount of sums assured 承保款额 Z9rmlVU6!  
amount of variation 变动幅度 ?`R;ZT)U-  
amount of vote 拨款数额 8!87p?Mz  
amount payable 应付款额 CSF-2lS
G  
amount receivable 应收款额 LliOhr4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KG:CVIW Y  
analysis 分析 *h59Vaoc  
ancillary risk 附属风险 B?d^JWTZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 P~Ss\
PT  
annual accounting date 年结日期 0N02E  
annual allowance 每年免税额；年积金；年度津贴；年津 Hrb67a%b  
annual balance 年度余额 Ubtu?wRBW  
annual disposable income 每年可动用收入 (6##\}L&9  
annual estimates 周年预算 ^~iu),gu  
annual fee 年费 {s^vAD<~x3  
annual general meeting 周年大会 Uu
D s  
annual growth rate 年增率；每年增长率 LU$aCw5 B;  
annual long-term supplement 长期个案每年补助金 Jv*[@ -.k  
annual pensionable emolument 可供计算退休金的年薪 ]ADj9  
annual report 年报 |#hj O3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ""-#b^DQ  
annual return 周年报表；周年申报表；每年报税表格 rybs9:_}  
Annual Return Rules 《周年报表规则》 @wa2Z  
annual review of consumer prices 每年消费物价回顾 t[>y=89
 
annual roll-forward basis 逐年延展方式 ;2lKo="  
annual salary 年薪 s^:8bFn9$  
annual statement 年度报表；年度决算表 dg#w/}}m  
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 Vgzw['L}  
annuitant 年金受益人 [,;h1m ~iX  
annuity 年金 ?[~"$  
annuity contract 年金合约 M[aF3bbN  
annuity on human life 人寿年金 jhs('n,  
antecedent debt 先前的债项 [QC<u1/"K  
ante-dated cheque 倒填日期支票 v  X=zqV  
anticipated expenditure 预期开支 5LJUD>f9Z  
anticipated net profit 预期纯利 xq V>m  
anticipated revenue 预期收入 uCX+Lw+As  
anti-inflation measure 反通货膨胀措施 (sX=#<B%  
anti-inflationary stance 反通货膨胀立场 .Z[Bz 7  
apparent deficit 表面赤字 |^z?(?w  
apparent financial solvency 表面偿债能力 +n#(QOz  
apparent partner 表面合伙人 VK/@jrL+  
application for personal assessment 个人入息课税申请书 G's
>0  
application of fund 资金应用 i-6,r[<  
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 <A
%}  
appointed actuary 委任精算师 v]`}T/n  
appointed auditor 委任核数师；委任审计师 Dw\)!,,i7U  
appointed trustee 委任的受托人 ?9jl8r>  
appointer 委任人 P3[!-sv  
apportioned pro rata 按比例分摊 "'38
9*-  
apportionment 分配；分摊 T)QZ9a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :Bk!Y K  
apportionment formula 分摊方程式 oSGx7dj+  
apportionment of estate duty 遗产税的分摊 RPH]@  
appraisal 估价；评估 TQ-V61<5  
appreciable growth 可观增长 ;=.i+  
appreciable impact 显着影响 ] T`6Hz!  
appreciable increase 可观增长 O3U6"{yJ)  
appreciation 增值；升值 9wR-0E )  
appreciation against other currencies 相对其他货币升值 3_%lN4sz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aD5jy  
appreciation tax 增值税 Dm=d   
appropriation 拨款；拨用；拨付 2|J>e(&akY  
appropriation account 拨款帐目 .QwwGm  
Appropriation Bill 拨款法案 014p= W  
appropriation-in-aid system 补助拨款办法 G=rgL'{  
approved assets 核准资产 .u
u[f2.N+  
approved basket stock 认可一篮子证券 al
{;]>W  
approved budget 核准预算 >MXE)=  
approved charitable donation 认可慈善捐款 uU_0t;oR3  
approved charitable institution 认可慈善机构 Z_%9LxZlyj  
approved currency 核准货币；认可货币 r3OTU$t?  
approved estimates 核准预算 l`#XB:#U  
approved estimates of expenditure 核准开支预算 #;4afj:2g  
approved overseas insurer 核准海外保险人 hXxgK i%  
approved overseas trust company 核准海外信托公司 Vfm (K  
approved pooled investment fund 核准汇集投资基金 ^F5Q(A  
approved provident fund scheme 认可公积金计划 f-Yp`lnn.d  
approved provision 核准拨款 gEWKM(5B}  
approved redeemable share 核准可赎回股份 .=y-T=}  
approved regional stock 认可地区性证券 mF L"h  
approved retirement scheme 认可退休金计划 H l'za  
approved subordinated loan 核准附属贷款 K YSyz)M}  
arbitrage 套戥；套汇；套利 B.zRDB}i=  
arbitrageur 套戥者；套汇者 d%IM`S;fh  
arbitrary amount 临时款项 j%
|#8oV  
arrangement 措施；安排；协定 pn},ovR;  
arrears 欠款 E=Z;T  
arrears of pay 欠付薪酬 FlWgTn>  
arrears of revenue 逾期未收税款；逾期未收的帐项 KY1(yni&8[  
articles of association 组织章程；组织细则；组织章程细则 nEtG(^N  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $UgQ1Qc  
ascertainment of profit 确定利润 =(!&8U9  
"Asia Clear" “亚洲结算系统”