[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 _*ar\A`  
allotment notice 股份配售通知；配股通知 *k@D4F ruP  
allotment of shares 股份分配 ;)FmN[  
allowable 可获宽免；免税的 _+,>N
J  
allowable business loss 可扣除的营业亏损 3  $a;  
allowable expenses 可扣税的支出 .u
SVZqJ7  
allowance 免税额；津贴；备抵；准备金 _Kbj?j  
allowance for debts 债项的免税额 g@P
q<   
allowance for depreciation by wear and tear 耗损折旧免税额 57KrDxE}  
allowance for funeral expenses 殡殓费的免税额 ^
l<!:SS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :7~DiH:
Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z7>Nd$E{  
allowance to debtor 给债务人的津贴 <99/7>#  
alteration of capital 资本更改 4~Y?*|G]m
 
alternate trustee 候补受托人 8jY<S+[o  
amalgamation 合并 VTwQD"oB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6^lix9q7  
ambit of charges 征税范围；收费范围 B=~uJUr  
amended valuation 经修订的估值 wg<t*6&'x  
American Commodities Exchange 美国商品交易所 Z*Rg
ik  
American Express Bank Limited 美国运通银行  %C_c%3d  
American Stock Exchange 美国证券交易所 a(kY,<}  
amortization 摊销 (|>rDk;  
amount due from banks 存放银行同业的款项 Tp|>(~;ai  
amount due from banks abroad 存放海外银行同业的款项 r uIgoB  
amount due from holding companies 控股公司欠款 Nt\0) &b  
amount due from local banks 存放本港银行同业的款项 U>sEFzBup  
amount due to banks 银行同业的存款 >pp#>{}  
amount due to banks abroad 海外银行同业的存款 #r/5!*3  
amount due to holding companies 控股公司存款 [8Fn0A  
amount due to local banks 本港银行同业的存款 V"B/4v>  
amount due to outport banks 外埠银行同业的存款 yb,X }"Et  
amount for note issue 发行纸币的款额 G[6i\Et  
amount of bond 担保契据的款额 Lrmhr3 w5  
amount of consideration 代价款额 3 .K #,  
amount of contribution 供款数额 Bw
rX.!M  
amount of indebtedness 负债款额 $+PyW( r  
amount of principal of the loan 贷款本金额 IJVzF1vC  
amount of rates chargeable 应征差饷数额 t1NGs-S3  
amount of share capital 股本额 K>C@oE[W  
amount of sums assured 承保款额 v!$:t<-5N  
amount of variation 变动幅度 o+.ySSBl+  
amount of vote 拨款数额 hxMV?\MYj  
amount payable 应付款额 e^, IZ{  
amount receivable 应收款额 N.0g%0A.D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mZM,"Wq,  
analysis 分析 OL%}C*Zq  
ancillary risk 附属风险 r*dNta<  
annual account 周年帐目；周年帐目报表；年度决算；年结 1xu~@v60  
annual accounting date 年结日期 ^!x! F  
annual allowance 每年免税额；年积金；年度津贴；年津 3y,2RernK  
annual balance 年度余额 pmOUl 8y4  
annual disposable income 每年可动用收入 7t1as.  
annual estimates 周年预算 R:3=!zav  
annual fee 年费 ,FXc_BCx4  
annual general meeting 周年大会 qWx{eRp d  
annual growth rate 年增率；每年增长率 t\}_WygN  
annual long-term supplement 长期个案每年补助金 b^&azUkMN  
annual pensionable emolument 可供计算退休金的年薪 {9X mFa  
annual report 年报 BzS\p3&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Fq_>}k@fI  
annual return 周年报表；周年申报表；每年报税表格 [$pb  
Annual Return Rules 《周年报表规则》 >rJ**y
 
annual review of consumer prices 每年消费物价回顾 v~yw-}fk%  
annual roll-forward basis 逐年延展方式 2r;h">  
annual salary 年薪 IsShAi  
annual statement 年度报表；年度决算表 ^b|I^TN0  
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 _RUL$Ds  
annuitant 年金受益人 ijUu{PG`X  
annuity 年金 seRf q&  
annuity contract 年金合约 J@"UFL'^  
annuity on human life 人寿年金 jm@,Ihz=wI  
antecedent debt 先前的债项 ^#Mp@HK  
ante-dated cheque 倒填日期支票 .6LRg  
anticipated expenditure 预期开支 cTS.yN({G  
anticipated net profit 预期纯利 P3n#s2o6y  
anticipated revenue 预期收入 wG w~ F:z  
anti-inflation measure 反通货膨胀措施 Dy>6L79G  
anti-inflationary stance 反通货膨胀立场 V.*y_=i8t  
apparent deficit 表面赤字 Vo+.s#wN`h  
apparent financial solvency 表面偿债能力 ?qi~
8.<w  
apparent partner 表面合伙人 ?{jey_]M  
application for personal assessment 个人入息课税申请书 dJ/gc"7aO  
application of fund 资金应用 [ZC\8tP`V  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 UCK;?]  
appointed actuary 委任精算师 !icI Rqcf=  
appointed auditor 委任核数师；委任审计师 KO~KaN  
appointed trustee 委任的受托人 _x1W\#  
appointer 委任人 _)~1'tCs}h  
apportioned pro rata 按比例分摊 UP$>,05z6  
apportionment 分配；分摊 [z ]P5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S89j:KRXH%  
apportionment formula 分摊方程式 vz>9jw:Y  
apportionment of estate duty 遗产税的分摊 sW'_K.z  
appraisal 估价；评估 #z _<{' P"  
appreciable growth 可观增长 ]z5hTY  
appreciable impact 显着影响 e^3D`GA  
appreciable increase 可观增长 :o8|P  
appreciation 增值；升值 |m6rF7Q  
appreciation against other currencies 相对其他货币升值 bmK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `/`iLso&-  
appreciation tax 增值税 P+CdqOL  
appropriation 拨款；拨用；拨付 Ez"*',(  
appropriation account 拨款帐目 W]DGt|JP  
Appropriation Bill 拨款法案 jex\5  
appropriation-in-aid system 补助拨款办法 2G$px  
approved assets 核准资产 mXyN{`q=  
approved basket stock 认可一篮子证券 2oV6#!{Z  
approved budget 核准预算 uR{)%udu  
approved charitable donation 认可慈善捐款 t&EizH$  
approved charitable institution 认可慈善机构 ZOcpF1y  
approved currency 核准货币；认可货币 yYYP;N?g4k  
approved estimates 核准预算 WeaT42*Q{  
approved estimates of expenditure 核准开支预算 3<"j/9;K'  
approved overseas insurer 核准海外保险人 OylUuYy~j  
approved overseas trust company 核准海外信托公司 )^AZmUYZ  
approved pooled investment fund 核准汇集投资基金 :$k1I-^R  
approved provident fund scheme 认可公积金计划 )W>$_QxbN  
approved provision 核准拨款 1.k=ji$D0  
approved redeemable share 核准可赎回股份 i
!*<LIq  
approved regional stock 认可地区性证券 JbL3/h]  
approved retirement scheme 认可退休金计划 sR> >l3H
 
approved subordinated loan 核准附属贷款 bf+C=A)s0  
arbitrage 套戥；套汇；套利 |h6!bt!=  
arbitrageur 套戥者；套汇者 "yh2+97l  
arbitrary amount 临时款项 #::+# G  
arrangement 措施；安排；协定 m BFNg3_  
arrears 欠款 JDZuT#  
arrears of pay 欠付薪酬 k{#k:  
arrears of revenue 逾期未收税款；逾期未收的帐项 pZopdEFDK|  
articles of association 组织章程；组织细则；组织章程细则 hU-FSdR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NJgu`@YoI  
ascertainment of profit 确定利润  %G\nl  
"Asia Clear" “亚洲结算系统”