[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 >_&~!Y.Z=  
allotment notice 股份配售通知；配股通知 cSY2#u|v  
allotment of shares 股份分配 's$A+8;L  
allowable 可获宽免；免税的 jN31\)/i  
allowable business loss 可扣除的营业亏损 c_@XQ&DC`  
allowable expenses 可扣税的支出 -Pqi1pj ]  
allowance 免税额；津贴；备抵；准备金 K?5B>dv@A  
allowance for debts 债项的免税额 <^CYxy  
allowance for depreciation by wear and tear 耗损折旧免税额 >(IITt  
allowance for funeral expenses 殡殓费的免税额 Ix*BI9E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \Pw8wayr%  
allowance for repairs and outgoings 修葺及支出方面的免税额 8|w5QvCU?3  
allowance to debtor 给债务人的津贴 ^zvA?'s  
alteration of capital 资本更改 +L^A:}L(  
alternate trustee 候补受托人 pi^^L@@d  
amalgamation 合并
?l6>6a7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A6{t%k~F  
ambit of charges 征税范围；收费范围 u&1j>`~qJ  
amended valuation 经修订的估值 Ul'~opf  
American Commodities Exchange 美国商品交易所 &Pmc"9Rl  
American Express Bank Limited 美国运通银行 :*mA,2s  
American Stock Exchange 美国证券交易所 80{#bb  
amortization 摊销 9X 5*{f Y  
amount due from banks 存放银行同业的款项 fl} rz  
amount due from banks abroad 存放海外银行同业的款项 <bEN8b  
amount due from holding companies 控股公司欠款 c'4>D,?1  
amount due from local banks 存放本港银行同业的款项 =giM@MV  
amount due to banks 银行同业的存款 *]{9K  
amount due to banks abroad 海外银行同业的存款 &,W_#l{  
amount due to holding companies 控股公司存款 DZHrR:q?e  
amount due to local banks 本港银行同业的存款 9F2P(aS  
amount due to outport banks 外埠银行同业的存款 ddUjs8VvJ  
amount for note issue 发行纸币的款额 qWRNHUd  
amount of bond 担保契据的款额 anH
BySI3  
amount of consideration 代价款额 Ybs=W<-  
amount of contribution 供款数额 L LYHr  
amount of indebtedness 负债款额 IUh5r(d 68  
amount of principal of the loan 贷款本金额 t] n(5!L(  
amount of rates chargeable 应征差饷数额 v\vE^|-\/  
amount of share capital 股本额 ](B&l{V  
amount of sums assured 承保款额 qPFG+~\c  
amount of variation 变动幅度 ~[d
=s  
amount of vote 拨款数额 s=H/b$v  
amount payable 应付款额 /E`l:&89)  
amount receivable 应收款额 !A'
`uf4u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p?dGZ2` [I  
analysis 分析 *=-__|t  
ancillary risk 附属风险 rK(x4]I l"  
annual account 周年帐目；周年帐目报表；年度决算；年结 "C$!mdr7  
annual accounting date 年结日期 eh({K;>  
annual allowance 每年免税额；年积金；年度津贴；年津 l|@/?GaH  
annual balance 年度余额 GW>7R6i  
annual disposable income 每年可动用收入 Hj5WJ{p.  
annual estimates 周年预算 %\(y8QV  
annual fee 年费 '8r8 ^g[  
annual general meeting 周年大会 veYsctK~  
annual growth rate 年增率；每年增长率 m wRLzN  
annual long-term supplement 长期个案每年补助金 O84v*=uA  
annual pensionable emolument 可供计算退休金的年薪 bqg]DO$*  
annual report 年报 EzD -1sJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》
br34Eh  
annual return 周年报表；周年申报表；每年报税表格 BNL8hK`D  
Annual Return Rules 《周年报表规则》 yNhscAMNn  
annual review of consumer prices 每年消费物价回顾 j61BP8E  
annual roll-forward basis 逐年延展方式 ps!5HZ2:  
annual salary 年薪 j=xtnIq  
annual statement 年度报表；年度决算表 0j a  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?z)y%`}  
annuitant 年金受益人 w- 0O j  
annuity 年金 [6,]9|~  
annuity contract 年金合约 I{?E/Sc  
annuity on human life 人寿年金 9Sx<tj_4P{  
antecedent debt 先前的债项 !^>LOH>j  
ante-dated cheque 倒填日期支票 _e:5XQ  
anticipated expenditure 预期开支 *!r\GGb  
anticipated net profit 预期纯利 j,|1y5f  
anticipated revenue 预期收入 xY\*L:TwW  
anti-inflation measure 反通货膨胀措施 zJG x5JC  
anti-inflationary stance 反通货膨胀立场 &J6o$i  
apparent deficit 表面赤字
5O;a/q8"  
apparent financial solvency 表面偿债能力 BDRYip[Sa  
apparent partner 表面合伙人 \pewbu5^  
application for personal assessment 个人入息课税申请书 z ulf%aaL  
application of fund 资金应用 hSx+{4PZ  
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 .UT,lqEkv  
appointed actuary 委任精算师 Z!*8JaMT  
appointed auditor 委任核数师；委任审计师 g9([3pV,  
appointed trustee 委任的受托人 N1s$3Ul  
appointer 委任人 :]u}xDv3  
apportioned pro rata 按比例分摊 RKoP6LGw  
apportionment 分配；分摊 (2O} B.6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2vh!pez_  
apportionment formula 分摊方程式 s_GK;;  
apportionment of estate duty 遗产税的分摊 @ V7ooo!  
appraisal 估价；评估 ZyS;+"
 
appreciable growth 可观增长 |oBdryi  
appreciable impact 显着影响 5|6z1{g8  
appreciable increase 可观增长 48~m=mI  
appreciation 增值；升值 j?f,~Y<k  
appreciation against other currencies 相对其他货币升值 *&hXJJ[+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +/@ZnE9s  
appreciation tax 增值税 sh
Dt&_n  
appropriation 拨款；拨用；拨付 I7
G\X#,iz  
appropriation account 拨款帐目 _Y ><ih  
Appropriation Bill 拨款法案 S0Bl?XsD_  
appropriation-in-aid system 补助拨款办法 nIT^'  
approved assets 核准资产 FQ9csUjpB  
approved basket stock 认可一篮子证券 p+`*~6Jj/  
approved budget 核准预算 *0&i'0>  
approved charitable donation 认可慈善捐款 1VjeP *  
approved charitable institution 认可慈善机构 {M)3GsP?  
approved currency 核准货币；认可货币 @KW+?maW  
approved estimates 核准预算 S,"ChR  
approved estimates of expenditure 核准开支预算 q*RaX 4V  
approved overseas insurer 核准海外保险人 \6`%NhkM_  
approved overseas trust company 核准海外信托公司 {o
5K?Pb  
approved pooled investment fund 核准汇集投资基金 LKqog%,c  
approved provident fund scheme 认可公积金计划 cP#]n)<  
approved provision 核准拨款 ,8J*S  
approved redeemable share 核准可赎回股份 ZB^4(F')H  
approved regional stock 认可地区性证券 eX l%Qs#Y  
approved retirement scheme 认可退休金计划 QzFv ;  
approved subordinated loan 核准附属贷款 #H|j-RM2  
arbitrage 套戥；套汇；套利 YW$x:  
arbitrageur 套戥者；套汇者 od5w9E.  
arbitrary amount 临时款项 jzJ1+/ 9  
arrangement 措施；安排；协定 vq0M[Vy  
arrears 欠款 @rK>yPhf  
arrears of pay 欠付薪酬 "mP*}VF  
arrears of revenue 逾期未收税款；逾期未收的帐项 )(ZPSg$/F  
articles of association 组织章程；组织细则；组织章程细则 #Lxj )  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |Z7bd^  
ascertainment of profit 确定利润 [
^(R1K  
"Asia Clear" “亚洲结算系统”