[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 $L0sBW&  
allotment notice 股份配售通知；配股通知 :<zIWje  
allotment of shares 股份分配 pTq DPU  
allowable 可获宽免；免税的 5xdeuBEY8  
allowable business loss 可扣除的营业亏损 ;G8H'gM07  
allowable expenses 可扣税的支出 VrPsy) J68  
allowance 免税额；津贴；备抵；准备金 =AzPAN#e  
allowance for debts 债项的免税额 _*e_?]G-  
allowance for depreciation by wear and tear 耗损折旧免税额 /J-'[Mc'D[  
allowance for funeral expenses 殡殓费的免税额 gQ0,KYmI3_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k/{WlLN  
allowance for repairs and outgoings 修葺及支出方面的免税额 w
X}p6yyN  
allowance to debtor 给债务人的津贴 1Mp-)-e  
alteration of capital 资本更改 2 G_KTYJ  
alternate trustee 候补受托人 .kU^)H"l  
amalgamation 合并 \B~g5}=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i,ZEUdd*_  
ambit of charges 征税范围；收费范围 ^wBlQmW7J  
amended valuation 经修订的估值 _-({MX[3k<  
American Commodities Exchange 美国商品交易所 F|> 3gW  
American Express Bank Limited 美国运通银行 V4jMx[  
American Stock Exchange 美国证券交易所 dVB#Np  
amortization 摊销 sPZwA0%  
amount due from banks 存放银行同业的款项 %:`v
.AG  
amount due from banks abroad 存放海外银行同业的款项 !0?o3,of-  
amount due from holding companies 控股公司欠款 F\+AA  
amount due from local banks 存放本港银行同业的款项 %r1#G.2YW  
amount due to banks 银行同业的存款 ![K\)7iKo  
amount due to banks abroad 海外银行同业的存款 qI7KWUR  
amount due to holding companies 控股公司存款 {p1`[R&n#  
amount due to local banks 本港银行同业的存款  Ll; v[Y  
amount due to outport banks 外埠银行同业的存款 xk~gGT&  
amount for note issue 发行纸币的款额 rZdOU?U  
amount of bond 担保契据的款额 (K=0c6M3=  
amount of consideration 代价款额 V B*c1i  
amount of contribution 供款数额 7d>w]R,Z  
amount of indebtedness 负债款额 :a/rwZ[r  
amount of principal of the loan 贷款本金额 gNP1UH4m  
amount of rates chargeable 应征差饷数额 Ty
&1
R?  
amount of share capital 股本额 ~{lb`M^]h  
amount of sums assured 承保款额 jw{N#QDh  
amount of variation 变动幅度 0,RY
O :`  
amount of vote 拨款数额 D^O[_/i&  
amount payable 应付款额 Rs"=o>Qu  
amount receivable 应收款额 >&;J/ME  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *d=}HO /  
analysis 分析 z[J=WI  
ancillary risk 附属风险 ~_JfI7={Jn  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;6PU  
annual accounting date 年结日期 2o<*rH  
annual allowance 每年免税额；年积金；年度津贴；年津
trrNu  
annual balance 年度余额 cJ$jU{}  
annual disposable income 每年可动用收入 >xo<i8<Miv  
annual estimates 周年预算 Cydo~/  
annual fee 年费 H(.9tu A  
annual general meeting 周年大会 L@T/4e./  
annual growth rate 年增率；每年增长率 9*I[q[>9  
annual long-term supplement 长期个案每年补助金 5B:"$vC{=  
annual pensionable emolument 可供计算退休金的年薪 ZPw4S2yw3.  
annual report 年报 eGQ4aQhi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Yf9E0po  
annual return 周年报表；周年申报表；每年报税表格 B)@X
z<Q  
Annual Return Rules 《周年报表规则》 _@>*]g  
annual review of consumer prices 每年消费物价回顾 </_QldL_  
annual roll-forward basis 逐年延展方式 XlF,_  
annual salary 年薪 l[[`-f8j  
annual statement 年度报表；年度决算表 cwvJH&%0  
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 \wz^Z{U  
annuitant 年金受益人 0-uj0"r`  
annuity 年金 %TN$   
annuity contract 年金合约 _-RqkRI  
annuity on human life 人寿年金 f91]0B`C  
antecedent debt 先前的债项 0(+<uo~6p1  
ante-dated cheque 倒填日期支票 F>{bVPh VA  
anticipated expenditure 预期开支 Qc*p+ N+$  
anticipated net profit 预期纯利 -S]ercar  
anticipated revenue 预期收入 d>F7i~W  
anti-inflation measure 反通货膨胀措施 TU_'1  
anti-inflationary stance 反通货膨胀立场 =:g\I6'a  
apparent deficit 表面赤字 'vVt^h2  
apparent financial solvency 表面偿债能力 {' zS8  
apparent partner 表面合伙人 )2y [#Blo  
application for personal assessment 个人入息课税申请书 6 DQOar>d  
application of fund 资金应用 :a&M]+!  
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 ASi2;Q_{_  
appointed actuary 委任精算师 I
_f%%N%  
appointed auditor 委任核数师；委任审计师 N: 3=G`Ws  
appointed trustee 委任的受托人 [F*yh9%\  
appointer 委任人 aK6dy\  
apportioned pro rata 按比例分摊 dl=)\mSFjF  
apportionment 分配；分摊 X_X7fRC0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]~ N.  
apportionment formula 分摊方程式 prS%lg>  
apportionment of estate duty 遗产税的分摊 AoGpM,W]5  
appraisal 估价；评估 JQbaD-  
appreciable growth 可观增长 <FkaH8,7  
appreciable impact 显着影响 &#C&0f8PnD  
appreciable increase 可观增长 ^3sv2wh^|8  
appreciation 增值；升值 5u9lKno  
appreciation against other currencies 相对其他货币升值 Z*3RI5)dx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l5^Q
  
appreciation tax 增值税 5w>TCx  
appropriation 拨款；拨用；拨付 ^~l@ _r  
appropriation account 拨款帐目 oNXYBeu+  
Appropriation Bill 拨款法案 A ,0}bFK  
appropriation-in-aid system 补助拨款办法 ).,twf58  
approved assets 核准资产 !8|r$mN8  
approved basket stock 认可一篮子证券 $Xo_8SX,  
approved budget 核准预算 nl2Lqu1  
approved charitable donation 认可慈善捐款 ]+ub R;  
approved charitable institution 认可慈善机构 oD2
! [&  
approved currency 核准货币；认可货币 ;FwUUKj  
approved estimates 核准预算 1H">Rb30@  
approved estimates of expenditure 核准开支预算 + rB3\R"d  
approved overseas insurer 核准海外保险人 nO6UlY  
approved overseas trust company 核准海外信托公司 < ^;~8:0]  
approved pooled investment fund 核准汇集投资基金 6E_~8oEl  
approved provident fund scheme 认可公积金计划 gF9GU5T:  
approved provision 核准拨款 s'tXb=!HO  
approved redeemable share 核准可赎回股份 ? -&k?I  
approved regional stock 认可地区性证券 "(H%m9K  
approved retirement scheme 认可退休金计划 }duqX R  
approved subordinated loan 核准附属贷款 G@
D8[  
arbitrage 套戥；套汇；套利 |;V-;e*  
arbitrageur 套戥者；套汇者 &Pv$nMB$I  
arbitrary amount 临时款项 2@_3V_  
arrangement 措施；安排；协定 >nehyo:#  
arrears 欠款 \s8h.xjU  
arrears of pay 欠付薪酬 G1X73qoHT<  
arrears of revenue 逾期未收税款；逾期未收的帐项 ZiKO|U@/  
articles of association 组织章程；组织细则；组织章程细则 hUi5~;Q5Fi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;X;x.pi  
ascertainment of profit 确定利润 cc=_KYZ1k  
"Asia Clear" “亚洲结算系统”