[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 401/33yBJ  
allotment notice 股份配售通知；配股通知 nph7&[xQI  
allotment of shares 股份分配 oP 6.t-<dU  
allowable 可获宽免；免税的 v^FV t  
allowable business loss 可扣除的营业亏损 S&;T_^|  
allowable expenses 可扣税的支出 7TMDZ*  
allowance 免税额；津贴；备抵；准备金 F}VS)  
allowance for debts 债项的免税额 ^59YfC<f  
allowance for depreciation by wear and tear 耗损折旧免税额 t1*BWY  
allowance for funeral expenses 殡殓费的免税额 JI{OGr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -&f]X
u  
allowance for repairs and outgoings 修葺及支出方面的免税额 \.XT:B_  
allowance to debtor 给债务人的津贴 @U7#, G  
alteration of capital 资本更改 vfk7J5y  
alternate trustee 候补受托人 <s59OdzP  
amalgamation 合并 QiQ2XW\E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9Y!0>&o  
ambit of charges 征税范围；收费范围 |e. 3F jTH  
amended valuation 经修订的估值 9!Q $GE?vl  
American Commodities Exchange 美国商品交易所 +S:u[x  
American Express Bank Limited 美国运通银行 p4<M|1Z&  
American Stock Exchange 美国证券交易所 6_ 33*/>=c  
amortization 摊销 5 O{Ip-  
amount due from banks 存放银行同业的款项 %nG~u,_2f  
amount due from banks abroad 存放海外银行同业的款项 '>S8t/
 
amount due from holding companies 控股公司欠款 tq4"QBIKh  
amount due from local banks 存放本港银行同业的款项 -E,{r[Sp  
amount due to banks 银行同业的存款 g9grfN  
amount due to banks abroad 海外银行同业的存款 tXb7~aO  
amount due to holding companies 控股公司存款 Rd;~'gbG  
amount due to local banks 本港银行同业的存款 :"y7Weh  
amount due to outport banks 外埠银行同业的存款 3f7t%  
amount for note issue 发行纸币的款额 !)l%EJngL  
amount of bond 担保契据的款额 eKU@>5  
amount of consideration 代价款额 v3VLvh2)n  
amount of contribution 供款数额 Pv/%s) &y&  
amount of indebtedness 负债款额 s$+: F$Y0  
amount of principal of the loan 贷款本金额  5K_N  
amount of rates chargeable 应征差饷数额 X,C/x)  
amount of share capital 股本额 }.Na{]<gh  
amount of sums assured 承保款额 =km-`}I,  
amount of variation 变动幅度 -h^} jP8  
amount of vote 拨款数额 ??esB&4?  
amount payable 应付款额 RfVV(X  
amount receivable 应收款额 `*2*xDuP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nw]e_sm  
analysis 分析 ,&pF:qlF  
ancillary risk 附属风险 04T*\G^:=  
annual account 周年帐目；周年帐目报表；年度决算；年结 ys"mP*wD  
annual accounting date 年结日期 (Db*.kd8,  
annual allowance 每年免税额；年积金；年度津贴；年津 (<:rKp  
annual balance 年度余额 >R'VY "\  
annual disposable income 每年可动用收入
T/spUlWu  
annual estimates 周年预算 Sv^'CpQ  
annual fee 年费 1rvf\[  
annual general meeting 周年大会 <EMLiiNY  
annual growth rate 年增率；每年增长率 ^w.(*;/  
annual long-term supplement 长期个案每年补助金 5k7(!  
annual pensionable emolument 可供计算退休金的年薪 vSHIl"h  
annual report 年报 b\e)PUm#u@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 XQg%*Rw+t  
annual return 周年报表；周年申报表；每年报税表格 88+\mX;A#  
Annual Return Rules 《周年报表规则》 g`f6gxc  
annual review of consumer prices 每年消费物价回顾 ^VLUZ  
annual roll-forward basis 逐年延展方式 w|UKMbRMU]  
annual salary 年薪 0z<]\a4  
annual statement 年度报表；年度决算表 { P\8g8  
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 I!i#=  
annuitant 年金受益人 tV}ajs  
annuity 年金 tRrY)eElS  
annuity contract 年金合约 ePcI^}{  
annuity on human life 人寿年金 6O|\4c;  
antecedent debt 先前的债项 5l7L@Ey  
ante-dated cheque 倒填日期支票 =~2 Uv>YG  
anticipated expenditure 预期开支 ~ dI&> CL  
anticipated net profit 预期纯利 !kk %;XSZ  
anticipated revenue 预期收入 vS,G<V3B  
anti-inflation measure 反通货膨胀措施 k`J..f9  
anti-inflationary stance 反通货膨胀立场 W;AWO0+  
apparent deficit 表面赤字 ,+5VeRyrV  
apparent financial solvency 表面偿债能力 P T
c\I  
apparent partner 表面合伙人 !6fpMo  
application for personal assessment 个人入息课税申请书 _F$t#.o  
application of fund 资金应用 Nz;*;BQK:  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ]bU'G$Qm&s  
appointed actuary 委任精算师 u g$\&rM>
 
appointed auditor 委任核数师；委任审计师 ?0)XS<  
appointed trustee 委任的受托人 a.*j8T  
appointer 委任人 g(}8n bTA  
apportioned pro rata 按比例分摊 GyXs{*  
apportionment 分配；分摊 Hn'2'Vu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Rb>RjHo S  
apportionment formula 分摊方程式 vgbjvyfN  
apportionment of estate duty 遗产税的分摊 p(&o'{fb  
appraisal 估价；评估 x%?*]*W  
appreciable growth 可观增长 GWE0 UO}  
appreciable impact 显着影响 GbrPtu2{@V  
appreciable increase 可观增长 (,9cCnvmYU  
appreciation 增值；升值 3[O =2  
appreciation against other currencies 相对其他货币升值 Pge}xKT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `m0Uj9)#  
appreciation tax 增值税 z&J ow/  
appropriation 拨款；拨用；拨付 Mh/>qyS*2  
appropriation account 拨款帐目 YKxA2`3v%  
Appropriation Bill 拨款法案 O0*L9C/Q  
appropriation-in-aid system 补助拨款办法 .AI'L|FQ%c  
approved assets 核准资产 tJF~Xv2L!  
approved basket stock 认可一篮子证券 58ZiCvq v  
approved budget 核准预算 %-p{?=:K  
approved charitable donation 认可慈善捐款 $=QO_t)?  
approved charitable institution 认可慈善机构 6)2M/(  
approved currency 核准货币；认可货币 6rCP] YnF  
approved estimates 核准预算 {-]HYk  
approved estimates of expenditure 核准开支预算 )KhVUFS1  
approved overseas insurer 核准海外保险人 qy(/   
approved overseas trust company 核准海外信托公司 jO N}&/  
approved pooled investment fund 核准汇集投资基金 kvVz-PJy  
approved provident fund scheme 认可公积金计划 `}Zbfe~  
approved provision 核准拨款 (G
Orfr  
approved redeemable share 核准可赎回股份 6@*;Wk~  
approved regional stock 认可地区性证券 4bjp*1*]  
approved retirement scheme 认可退休金计划 |}y}o:(  
approved subordinated loan 核准附属贷款 _N#3lU?  
arbitrage 套戥；套汇；套利 <>/MKMq!  
arbitrageur 套戥者；套汇者 ]~eWr2uG?  
arbitrary amount 临时款项 $P9$ ,w4  
arrangement 措施；安排；协定 _<}5[(qu  
arrears 欠款 T@.m ^|~  
arrears of pay 欠付薪酬 W_n.V" hN  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z8n%=(He  
articles of association 组织章程；组织细则；组织章程细则 { RX |  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e w ,edU  
ascertainment of profit 确定利润 ?(UXK hs  
"Asia Clear" “亚洲结算系统”