[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 JG^ GEJ  
allotment notice 股份配售通知；配股通知 <[ dt2)%L>  
allotment of shares 股份分配 O+mEE>:w%  
allowable 可获宽免；免税的 TqN@l\  
allowable business loss 可扣除的营业亏损 jl}9R]Y_2  
allowable expenses 可扣税的支出 r ts2Jk7f  
allowance 免税额；津贴；备抵；准备金 x$jLB&+ICz  
allowance for debts 债项的免税额 ]lKUpsQI  
allowance for depreciation by wear and tear 耗损折旧免税额 =k d
-rIBc  
allowance for funeral expenses 殡殓费的免税额 O6$,J12l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'J*'{  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y*9
vR~#H  
allowance to debtor 给债务人的津贴 ZL0Vx6Ph  
alteration of capital 资本更改 K+/wJ9^B  
alternate trustee 候补受托人 KJ/Gv#Kj  
amalgamation 合并 &^&0,g?To  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9+*{3 t  
ambit of charges 征税范围；收费范围 6miXaAA8  
amended valuation 经修订的估值 n\Lsm  
American Commodities Exchange 美国商品交易所 O=}  
American Express Bank Limited 美国运通银行 <z60EvHg  
American Stock Exchange 美国证券交易所 N:64Gko"K  
amortization 摊销 m~=VUhPd  
amount due from banks 存放银行同业的款项 z+oy#p6+F.  
amount due from banks abroad 存放海外银行同业的款项 LR.]&(kyd  
amount due from holding companies 控股公司欠款 bO$KV"*!  
amount due from local banks 存放本港银行同业的款项 GNHXtu6  
amount due to banks 银行同业的存款 V&j]*)  
amount due to banks abroad 海外银行同业的存款 g3'dkS!  
amount due to holding companies 控股公司存款 )/!HI0TU  
amount due to local banks 本港银行同业的存款 3`D*AFQc  
amount due to outport banks 外埠银行同业的存款 p);[;S  
amount for note issue 发行纸币的款额 1k "t[^  
amount of bond 担保契据的款额 *>aVU'  
amount of consideration 代价款额 Cs"ivET  
amount of contribution 供款数额 gZ>&cju  
amount of indebtedness 负债款额 A+Un(tU2(  
amount of principal of the loan 贷款本金额 '_DB0_Dp  
amount of rates chargeable 应征差饷数额 OPUrz?p2C  
amount of share capital 股本额 i
\ 7JQZ  
amount of sums assured 承保款额 (oCpQDab@  
amount of variation 变动幅度 ,*V%  
amount of vote 拨款数额 AWFq5YMSI  
amount payable 应付款额 Iw] ylp  
amount receivable 应收款额 sw1gpkX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &<&eKq  
analysis 分析 ErA*a3  
ancillary risk 附属风险 r;(^]Soz  
annual account 周年帐目；周年帐目报表；年度决算；年结 _o?aO
C  
annual accounting date 年结日期 XpKeN2=p  
annual allowance 每年免税额；年积金；年度津贴；年津 qOD^P  
annual balance 年度余额 Mf5*Wjz.Mc  
annual disposable income 每年可动用收入 s 64@<oU<"  
annual estimates 周年预算 k;Qm%B  
annual fee 年费 LkF
* $  
annual general meeting 周年大会 C.u)2[(  
annual growth rate 年增率；每年增长率 NU.4_cixb  
annual long-term supplement 长期个案每年补助金 B;iJ$gt]  
annual pensionable emolument 可供计算退休金的年薪 Wxj(3lg/  
annual report 年报 4%yeEc;z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 IWddJb~hu  
annual return 周年报表；周年申报表；每年报税表格 hE\gXb  
Annual Return Rules 《周年报表规则》 BU
L<FTg  
annual review of consumer prices 每年消费物价回顾 y9i+EV  
annual roll-forward basis 逐年延展方式 ;&w_.j*Is  
annual salary 年薪 jX$U)O  
annual statement 年度报表；年度决算表 1,P2}mYv  
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 um".Z4S  
annuitant 年金受益人 |1!OwQax  
annuity 年金 T-s[na(/L  
annuity contract 年金合约 ?*q-u9s9  
annuity on human life 人寿年金 h|z59h&X8G  
antecedent debt 先前的债项 /_(l:q^  
ante-dated cheque 倒填日期支票 $Vs5d=
B  
anticipated expenditure 预期开支 %gqu7}'  
anticipated net profit 预期纯利 Wb^g{F!W  
anticipated revenue 预期收入 ?ODBW/{[G  
anti-inflation measure 反通货膨胀措施 h=au`o&CG  
anti-inflationary stance 反通货膨胀立场 $ JCOL  
apparent deficit 表面赤字 Lnh'y`q  
apparent financial solvency 表面偿债能力 9-=kVmT&g  
apparent partner 表面合伙人 ZD?LsD3  
application for personal assessment 个人入息课税申请书 R6o07.]  
application of fund 资金应用 ]K5j(1EN  
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 rUB67ok*  
appointed actuary 委任精算师 o(i?_4E  
appointed auditor 委任核数师；委任审计师
,/p.!+  
appointed trustee 委任的受托人 ?|<p ^:  
appointer 委任人 y>J6)F =  
apportioned pro rata 按比例分摊
Q^lgtb  
apportionment 分配；分摊 ` gor  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sPX~>8}|VP  
apportionment formula 分摊方程式 eg"!.ol  
apportionment of estate duty 遗产税的分摊 m0U
k*~Gz  
appraisal 估价；评估 |' kC9H[>  
appreciable growth 可观增长 Hg(nC*#/Q  
appreciable impact 显着影响 UPuG&A#VV  
appreciable increase 可观增长 I'R|B\  
appreciation 增值；升值 <;Td8T;  
appreciation against other currencies 相对其他货币升值 n3hlo@gYW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2DBFY1[Pk  
appreciation tax 增值税 }f] 
~
{^  
appropriation 拨款；拨用；拨付 8;,(D#p  
appropriation account 拨款帐目 F B&l|#e  
Appropriation Bill 拨款法案 "? 5@j/ e`  
appropriation-in-aid system 补助拨款办法 Zr!CT5C5  
approved assets 核准资产 h4>q~&Pd  
approved basket stock 认可一篮子证券 4Z{ r  
approved budget 核准预算 0o?2Sf`L\*  
approved charitable donation 认可慈善捐款 +227SPLd  
approved charitable institution 认可慈善机构 &nn+X%m9g  
approved currency 核准货币；认可货币 PtK rks|y  
approved estimates 核准预算 XXW.Uios  
approved estimates of expenditure 核准开支预算 ueJ_F#y  
approved overseas insurer 核准海外保险人 (Vy`u)gG  
approved overseas trust company 核准海外信托公司 _7-P8"m  
approved pooled investment fund 核准汇集投资基金 `uqsYY`V  
approved provident fund scheme 认可公积金计划 o2riy'~  
approved provision 核准拨款 A0uA\E4q  
approved redeemable share 核准可赎回股份 \v.YP19  
approved regional stock 认可地区性证券 4 g/Ly8  
approved retirement scheme 认可退休金计划 ]K>x:vMKH  
approved subordinated loan 核准附属贷款 u6p nO  
arbitrage 套戥；套汇；套利 }zwHUf9q1  
arbitrageur 套戥者；套汇者 IlP@a[:_  
arbitrary amount 临时款项 BIEeHN4  
arrangement 措施；安排；协定 F='rGQK!1  
arrears 欠款 P
/~kX_  
arrears of pay 欠付薪酬 l`<u\],  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~VO?PfxZ  
articles of association 组织章程；组织细则；组织章程细则 vqBT^Q_q;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 CEb al\R  
ascertainment of profit 确定利润 R)5zHCwOw  
"Asia Clear" “亚洲结算系统”