[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 JjM^\LwKkL  
allotment notice 股份配售通知；配股通知 am`eist:  
allotment of shares 股份分配 mv5!fp_*7  
allowable 可获宽免；免税的 lp4sO#>`  
allowable business loss 可扣除的营业亏损 }(gXlF  
allowable expenses 可扣税的支出 !\p-|51  
allowance 免税额；津贴；备抵；准备金 ]SK(cfA`  
allowance for debts 债项的免税额 DRw%~  
allowance for depreciation by wear and tear 耗损折旧免税额 ow+
NT  
allowance for funeral expenses 殡殓费的免税额 /+'@}u |  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ])e6\)  
allowance for repairs and outgoings 修葺及支出方面的免税额 A=BpB}b  
allowance to debtor 给债务人的津贴 X]`\NNx  
alteration of capital 资本更改 7m8L!t9  
alternate trustee 候补受托人 |s|RJA1  
amalgamation 合并 Oyz=|[^,W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ao 32n  
ambit of charges 征税范围；收费范围 XfB;^y=u8  
amended valuation 经修订的估值 4iDo.1B"  
American Commodities Exchange 美国商品交易所 O#9Q+B D  
American Express Bank Limited 美国运通银行 <&:3|2p  
American Stock Exchange 美国证券交易所 %R(j|a9z  
amortization 摊销 1`b?nX  
amount due from banks 存放银行同业的款项 9;.dNdg>  
amount due from banks abroad 存放海外银行同业的款项 H.'_NCF&;L  
amount due from holding companies 控股公司欠款 DT_012z  
amount due from local banks 存放本港银行同业的款项 l46O=?usDX  
amount due to banks 银行同业的存款 x'}{^'}/  
amount due to banks abroad 海外银行同业的存款 1298&C@  
amount due to holding companies 控股公司存款 )5&Wt@7Kj`  
amount due to local banks 本港银行同业的存款 S# SA:>8s  
amount due to outport banks 外埠银行同业的存款 A*W QdY  
amount for note issue 发行纸币的款额 yl|+D]  
amount of bond 担保契据的款额 6Ba>l$/q  
amount of consideration 代价款额 ;0@"1`  
amount of contribution 供款数额 !! #\P7P  
amount of indebtedness 负债款额 b@nbXm]Z  
amount of principal of the loan 贷款本金额 5JQq?e)n  
amount of rates chargeable 应征差饷数额 ""TRLs!:M  
amount of share capital 股本额 ^fH]Rlx
 
amount of sums assured 承保款额 g~N)~]0{  
amount of variation 变动幅度 J0^p\mG  
amount of vote 拨款数额 QD7>S (p  
amount payable 应付款额 sd Z=3)  
amount receivable 应收款额 #uKHw2N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gn7pIoN
 
analysis 分析 <PXA`]x~  
ancillary risk 附属风险 N/]TZu~k z  
annual account 周年帐目；周年帐目报表；年度决算；年结 =T;%R^@  
annual accounting date 年结日期 N\mV+f3A@,  
annual allowance 每年免税额；年积金；年度津贴；年津 T7&itgEYG/  
annual balance 年度余额 L[rJ 7:  
annual disposable income 每年可动用收入 VAV@Qn  
annual estimates 周年预算 61CNEzQ  
annual fee 年费 >KC* xa"  
annual general meeting 周年大会 hnL(~  
annual growth rate 年增率；每年增长率 B-JgXW.\0  
annual long-term supplement 长期个案每年补助金 wHdq:,0-!  
annual pensionable emolument 可供计算退休金的年薪 3)I v
8mA  
annual report 年报 ;v#~o*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m&b!\"0  
annual return 周年报表；周年申报表；每年报税表格 l0Y(9(M@  
Annual Return Rules 《周年报表规则》 7-bU9{5  
annual review of consumer prices 每年消费物价回顾 L<J%IlcfO  
annual roll-forward basis 逐年延展方式 t:$p8qR  
annual salary 年薪 Kq{9:G  
annual statement 年度报表；年度决算表 %5jxq9:K  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 z I(b#eUF  
annuitant 年金受益人 l{vi{9n)  
annuity 年金 =OTwP  
annuity contract 年金合约 amgYr$)m  
annuity on human life 人寿年金 [G4#DP\t>p  
antecedent debt 先前的债项 h?fv :^vSi  
ante-dated cheque 倒填日期支票 oQFpIX;\m  
anticipated expenditure 预期开支 fytgS(?I'  
anticipated net profit 预期纯利 \/lH]u\x  
anticipated revenue 预期收入 { H"xC~.  
anti-inflation measure 反通货膨胀措施 %]RzC`NZ  
anti-inflationary stance 反通货膨胀立场 >lN{FJ  
apparent deficit 表面赤字 
LR'F/.Dx  
apparent financial solvency 表面偿债能力 sm/l'e  
apparent partner 表面合伙人 M
{_
`X  
application for personal assessment 个人入息课税申请书 :!J!l u  
application of fund 资金应用 L@9"6&  
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 f`P%aX'cBQ  
appointed actuary 委任精算师 Q{V|{yV^y  
appointed auditor 委任核数师；委任审计师 X|@|ZRN  
appointed trustee 委任的受托人 i$"B  
appointer 委任人 $UgM7V$  
apportioned pro rata 按比例分摊 v6T H-  
apportionment 分配；分摊 M%sWtgw(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .Mdxbs6.C  
apportionment formula 分摊方程式 1/JgirVA  
apportionment of estate duty 遗产税的分摊 A1>R8Zuhy  
appraisal 估价；评估 <JDkvpckx.  
appreciable growth 可观增长 i{!i% `"  
appreciable impact 显着影响 d|w% F=  
appreciable increase 可观增长 sf@g $  
appreciation 增值；升值 \KDOI7  
appreciation against other currencies 相对其他货币升值 !$f@j6.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $ yHlkd`Y  
appreciation tax 增值税 0B>{31)  
appropriation 拨款；拨用；拨付 )$i7b  
appropriation account 拨款帐目 "PLZZL$+  
Appropriation Bill 拨款法案 ,z<\Z!+=  
appropriation-in-aid system 补助拨款办法 Azq,N@HO  
approved assets 核准资产 ~g ~z"!K  
approved basket stock 认可一篮子证券 q bFzA i  
approved budget 核准预算 +mYD DlvI  
approved charitable donation 认可慈善捐款 O83vPK 3  
approved charitable institution 认可慈善机构 G}AfCd4  
approved currency 核准货币；认可货币 SP97Q-  
approved estimates 核准预算 =0MW+-  
approved estimates of expenditure 核准开支预算 gBf%9F  
approved overseas insurer 核准海外保险人 [#$z.BoEo  
approved overseas trust company 核准海外信托公司 [D^KM|I%+  
approved pooled investment fund 核准汇集投资基金 }q)oLC  
approved provident fund scheme 认可公积金计划 y`!3Z} 7  
approved provision 核准拨款 "#qyX[\  
approved redeemable share 核准可赎回股份 Tr-gdX ;  
approved regional stock 认可地区性证券 nkSYW]aQ1g  
approved retirement scheme 认可退休金计划 Y_xPr%%A  
approved subordinated loan 核准附属贷款 pEw &i  
arbitrage 套戥；套汇；套利 vB#&XK.aW  
arbitrageur 套戥者；套汇者 w*f.Fu(su  
arbitrary amount 临时款项 YJ_LD6PL9  
arrangement 措施；安排；协定 Kisd.~u8j  
arrears 欠款 Wu,' S;>C  
arrears of pay 欠付薪酬 =k 2In_  
arrears of revenue 逾期未收税款；逾期未收的帐项 =ugxPgn  
articles of association 组织章程；组织细则；组织章程细则 5NZob<<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0' @^PzX  
ascertainment of profit 确定利润 i o 3qG6  
"Asia Clear" “亚洲结算系统”