[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 alQ:'K  
allotment notice 股份配售通知；配股通知 ]+78 "(  
allotment of shares 股份分配 >x1?t  
allowable 可获宽免；免税的 !vSj1w  
allowable business loss 可扣除的营业亏损 SnW>`  
allowable expenses 可扣税的支出 O Egp!J  
allowance 免税额；津贴；备抵；准备金 )6-!,D0db  
allowance for debts 债项的免税额 7gbu7"Qc  
allowance for depreciation by wear and tear 耗损折旧免税额 8<g9 ~L  
allowance for funeral expenses 殡殓费的免税额 X[iQ%Y$/n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a^GJR]] {  
allowance for repairs and outgoings 修葺及支出方面的免税额 &Sp2['a!  
allowance to debtor 给债务人的津贴 #ruL+-8!<  
alteration of capital 资本更改 $~.'Tnk)  
alternate trustee 候补受托人 sZP A(N?  
amalgamation 合并 ^{fA:N=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |lf,3/*jDB  
ambit of charges 征税范围；收费范围 ~@Eu4ip)F  
amended valuation 经修订的估值 ^b`aO$  
American Commodities Exchange 美国商品交易所 5@@ilvwzz  
American Express Bank Limited 美国运通银行 Xkb\fR6<K  
American Stock Exchange 美国证券交易所 KP]{=~(  
amortization 摊销 DlbNW& V  
amount due from banks 存放银行同业的款项 nx'D&,VX  
amount due from banks abroad 存放海外银行同业的款项 ;bt%TxuKb  
amount due from holding companies 控股公司欠款 >a2i%j/T  
amount due from local banks 存放本港银行同业的款项 L,wEUI  
amount due to banks 银行同业的存款 EJ`"npU  
amount due to banks abroad 海外银行同业的存款 /aD3E"Op  
amount due to holding companies 控股公司存款 rXu^]CK *G  
amount due to local banks 本港银行同业的存款 'e06QMp@  
amount due to outport banks 外埠银行同业的存款 ).1F0T  
amount for note issue 发行纸币的款额 ":N EI  
amount of bond 担保契据的款额 1$ C\`  
amount of consideration 代价款额 4XXuj  
amount of contribution 供款数额 0T7""^'&  
amount of indebtedness 负债款额 x\R 8W8M  
amount of principal of the loan 贷款本金额 ,O/ t6'  
amount of rates chargeable 应征差饷数额 #Rcb iV*M  
amount of share capital 股本额 _"0Bg3Y  
amount of sums assured 承保款额 "_ i:  
amount of variation 变动幅度 jUCrj '  
amount of vote 拨款数额 1US4:6xX_  
amount payable 应付款额 P<A_7Ho  
amount receivable 应收款额 ?#P@N4Uw}y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JQ)w/@Vu=  
analysis 分析 ?B~S4:9  
ancillary risk 附属风险 '&hk?  
annual account 周年帐目；周年帐目报表；年度决算；年结 8C>\!lW"  
annual accounting date 年结日期 7[? {wbq  
annual allowance 每年免税额；年积金；年度津贴；年津 m3i+b  
annual balance 年度余额 Zf~Z&"C)  
annual disposable income 每年可动用收入 05gdVa,  
annual estimates 周年预算 TO~Z6NA0  
annual fee 年费 CDU$Gi  
annual general meeting 周年大会 z->[:)c  
annual growth rate 年增率；每年增长率 nL@(|nJ[  
annual long-term supplement 长期个案每年补助金 n6]8W^g  
annual pensionable emolument 可供计算退休金的年薪 !O}^Y  
annual report 年报 w[X/|O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 soXIPf  
annual return 周年报表；周年申报表；每年报税表格 aBonq]W  
Annual Return Rules 《周年报表规则》 #XP Y\n^k  
annual review of consumer prices 每年消费物价回顾 HXp$\%A)  
annual roll-forward basis 逐年延展方式 &nyJ :?  
annual salary 年薪 J
cDcYB  
annual statement 年度报表；年度决算表 {N2MskK  
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 :@8N${7`$A  
annuitant 年金受益人 lqoJ2JMy  
annuity 年金 jZ\a:K?  
annuity contract 年金合约 6A9 r{'1  
annuity on human life 人寿年金 wYAi-gdOi  
antecedent debt 先前的债项 _8I\!  
ante-dated cheque 倒填日期支票 /pS Y~*  
anticipated expenditure 预期开支 +<1MY'> y  
anticipated net profit 预期纯利 >`(]&o6<$  
anticipated revenue 预期收入 $]t3pAI[H0  
anti-inflation measure 反通货膨胀措施 vlS+UFH0  
anti-inflationary stance 反通货膨胀立场 (AI 4a+  
apparent deficit 表面赤字 }lP'bu  
apparent financial solvency 表面偿债能力 M\rZr3  
apparent partner 表面合伙人 o!-kwtw`l  
application for personal assessment 个人入息课税申请书 iVe"iH  
application of fund 资金应用 6(0ME$  
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 yT<,0~F 9  
appointed actuary 委任精算师 !5XH.DYq!  
appointed auditor 委任核数师；委任审计师 Z]\VOA>  
appointed trustee 委任的受托人 "F+m}GJ=a  
appointer 委任人 a*(,ydF|L  
apportioned pro rata 按比例分摊 UHT2a9rG  
apportionment 分配；分摊 {usv*Cm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *'ffMnSZ  
apportionment formula 分摊方程式 0M
u6R=s  
apportionment of estate duty 遗产税的分摊 64R
~ $km  
appraisal 估价；评估 3F ]30  
appreciable growth 可观增长 )j/b`V6  
appreciable impact 显着影响 mo()l8  
appreciable increase 可观增长 rctGa ,l  
appreciation 增值；升值 ;5PBZ<w  
appreciation against other currencies 相对其他货币升值 O ! iN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  UOYhz.  
appreciation tax 增值税 fDD^?/^  
appropriation 拨款；拨用；拨付 p38RgEf  
appropriation account 拨款帐目 6[~_;0  
Appropriation Bill 拨款法案 Sxzt|{  
appropriation-in-aid system 补助拨款办法 &~{0@ /
 
approved assets 核准资产 Ml
H0  
approved basket stock 认可一篮子证券 =Hf`yH\#  
approved budget 核准预算 ' |Ia-RbX  
approved charitable donation 认可慈善捐款 rMEM$1vPU  
approved charitable institution 认可慈善机构 q)rxv7Iu\  
approved currency 核准货币；认可货币 6TkV+\  
approved estimates 核准预算 *1`q x+1  
approved estimates of expenditure 核准开支预算 T6M=BkcP  
approved overseas insurer 核准海外保险人 p|9Eue3j2  
approved overseas trust company 核准海外信托公司 bJ5 VlK67R  
approved pooled investment fund 核准汇集投资基金 q'1 86L87  
approved provident fund scheme 认可公积金计划 "l[ c/q[  
approved provision 核准拨款 /k^!hI"4c  
approved redeemable share 核准可赎回股份 '<-F
3  
approved regional stock 认可地区性证券 (t_%8Eu  
approved retirement scheme 认可退休金计划 Bm4fdf#A]  
approved subordinated loan 核准附属贷款 #Pr w2u  
arbitrage 套戥；套汇；套利 ]g
jB%R[.m  
arbitrageur 套戥者；套汇者 8'|
_O  
arbitrary amount 临时款项 y^ [?F>wB  
arrangement 措施；安排；协定 O0RV>Ml'&  
arrears 欠款 hywy(b3  
arrears of pay 欠付薪酬 HVH<S  
arrears of revenue 逾期未收税款；逾期未收的帐项 ni~1)"U.  
articles of association 组织章程；组织细则；组织章程细则 Lm1 -  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 uRCZGg&V?#  
ascertainment of profit 确定利润 b`& :`  
"Asia Clear" “亚洲结算系统”