[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 ,Z&"@g  
allotment notice 股份配售通知；配股通知 t+q:8HNh  
allotment of shares 股份分配 S-.!BQ@RMZ  
allowable 可获宽免；免税的 NrNbNFfo  
allowable business loss 可扣除的营业亏损 &wK%p/?  
allowable expenses 可扣税的支出 kTc'k  
allowance 免税额；津贴；备抵；准备金 bYgrKz@uK  
allowance for debts 债项的免税额 fo4j^,`  
allowance for depreciation by wear and tear 耗损折旧免税额 + :iNoDz  
allowance for funeral expenses 殡殓费的免税额 w<-CKM3qe  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wKXKc\r  
allowance for repairs and outgoings 修葺及支出方面的免税额 H5^'J`0\  
allowance to debtor 给债务人的津贴 Co[  r
hs  
alteration of capital 资本更改 ,%v  
alternate trustee 候补受托人 "eZNci  
amalgamation 合并 oBifESJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MFiX8zwhx+  
ambit of charges 征税范围；收费范围 P]j{JL/g&  
amended valuation 经修订的估值 ;}=v|Dr&I.  
American Commodities Exchange 美国商品交易所 5~aSkg,MD  
American Express Bank Limited 美国运通银行 \96?OCdr  
American Stock Exchange 美国证券交易所 E
G@*J*|S  
amortization 摊销 w# ,:L)  
amount due from banks 存放银行同业的款项 0rsdDME[  
amount due from banks abroad 存放海外银行同业的款项 qZ6P(5X  
amount due from holding companies 控股公司欠款 T% Kj >
-  
amount due from local banks 存放本港银行同业的款项 a}hpcr({?  
amount due to banks 银行同业的存款 R
kw)IdB  
amount due to banks abroad 海外银行同业的存款 ~y$B#.l  
amount due to holding companies 控股公司存款 F1w~f <  
amount due to local banks 本港银行同业的存款 Z[ZqQ` 7N  
amount due to outport banks 外埠银行同业的存款 j'X]bd'  
amount for note issue 发行纸币的款额 TL1pv l  
amount of bond 担保契据的款额 a^,6[  
amount of consideration 代价款额 B9>3xxp(by  
amount of contribution 供款数额 b@/z^ k{%  
amount of indebtedness 负债款额 {%N*AxkvId  
amount of principal of the loan 贷款本金额 ZV,n-
M =  
amount of rates chargeable 应征差饷数额 CP]BSyim'  
amount of share capital 股本额 C.}Z5BwS  
amount of sums assured 承保款额 `~(KbH=]  
amount of variation 变动幅度 >e>Q'g{  
amount of vote 拨款数额 !3kyPoq+  
amount payable 应付款额 ^ :6v- Yx  
amount receivable 应收款额 8ooj)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s'tmak-}|  
analysis 分析 (C!u3ke2D  
ancillary risk 附属风险 ]uWx<aDB  
annual account 周年帐目；周年帐目报表；年度决算；年结 z X2BJ  
annual accounting date 年结日期 ^7.864  
annual allowance 每年免税额；年积金；年度津贴；年津 NyeGa  
annual balance 年度余额 *G.6\  
annual disposable income 每年可动用收入 O<)"kj 7  
annual estimates 周年预算 x5c pv  
annual fee 年费 ,CA,7Mu:  
annual general meeting 周年大会 A+iQH1C0h  
annual growth rate 年增率；每年增长率 ,fT5I6l  
annual long-term supplement 长期个案每年补助金 H9xxId?3u  
annual pensionable emolument 可供计算退休金的年薪 f:KKOLm  
annual report 年报 u;F++$=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #hH"g  
annual return 周年报表；周年申报表；每年报税表格 N|h`}*:x=  
Annual Return Rules 《周年报表规则》 cr27q6_  
annual review of consumer prices 每年消费物价回顾 Y6?d
y\  
annual roll-forward basis 逐年延展方式 BBnj}XP*4  
annual salary 年薪 ]O,!B''8k  
annual statement 年度报表；年度决算表 AVZ-g/<  
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 H8`K?SXU  
annuitant 年金受益人 V+nqQ~pJ&  
annuity 年金 I'`Q_5s5  
annuity contract 年金合约 CGbW]D$@  
annuity on human life 人寿年金 cW/RH.N  
antecedent debt 先前的债项 5 dXC  
ante-dated cheque 倒填日期支票 "c\ZUx_i6  
anticipated expenditure 预期开支 #]_S{sO  
anticipated net profit 预期纯利 w 5bD  
anticipated revenue 预期收入 Aq^1(-g  
anti-inflation measure 反通货膨胀措施 MV-fDqA(  
anti-inflationary stance 反通货膨胀立场 >dUnk)7  
apparent deficit 表面赤字 _WVeb}  
apparent financial solvency 表面偿债能力 2w$o;zz1  
apparent partner 表面合伙人 JrQd7
 
application for personal assessment 个人入息课税申请书 zF>| 9JU  
application of fund 资金应用 JcvWE $  
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 `$JPF Z  
appointed actuary 委任精算师 pa~ .[cBI  
appointed auditor 委任核数师；委任审计师 isLIfE>  
appointed trustee 委任的受托人 1,p7Sl^h  
appointer 委任人 '&I.w p`^  
apportioned pro rata 按比例分摊 4l
@*x^F  
apportionment 分配；分摊 exiCy1[+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +`r;3kH ..  
apportionment formula 分摊方程式 $A`D p{e"  
apportionment of estate duty 遗产税的分摊 JpvE c!cli  
appraisal 估价；评估 b%2+g<UKh  
appreciable growth 可观增长 l5b? 'L  
appreciable impact 显着影响 (%rO'X  
appreciable increase 可观增长 z:ue]7(.  
appreciation 增值；升值 21O!CvX  
appreciation against other currencies 相对其他货币升值 <Qe30_<K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lM3UjR|@  
appreciation tax 增值税 7H:1c=U  
appropriation 拨款；拨用；拨付 @SF*Kvb&  
appropriation account 拨款帐目 ^8,HJG,!  
Appropriation Bill 拨款法案 1mz;4xb  
appropriation-in-aid system 补助拨款办法 U] riBlg>  
approved assets 核准资产 ZZL.&Ho  
approved basket stock 认可一篮子证券 Z!0D97^  
approved budget 核准预算 ?lKFcm  
approved charitable donation 认可慈善捐款 J
K4vQWy  
approved charitable institution 认可慈善机构 g""1f%U_p  
approved currency 核准货币；认可货币 '2vZ%C$  
approved estimates 核准预算 *,.WI
)@  
approved estimates of expenditure 核准开支预算 /XEUJC4  
approved overseas insurer 核准海外保险人 C:\BvPoO  
approved overseas trust company 核准海外信托公司 %>_ZUu3M  
approved pooled investment fund 核准汇集投资基金 hF"yxucj$  
approved provident fund scheme 认可公积金计划 GS_'&Yj  
approved provision 核准拨款 56;lB$)"  
approved redeemable share 核准可赎回股份 IGeXj%e  
approved regional stock 认可地区性证券 v}XMFC !  
approved retirement scheme 认可退休金计划 -/*-e /+b  
approved subordinated loan 核准附属贷款 Zg"g/I.+d  
arbitrage 套戥；套汇；套利 w[~O@:`]<o  
arbitrageur 套戥者；套汇者 O~N0JK_>  
arbitrary amount 临时款项 MDGD*Qn~  
arrangement 措施；安排；协定 >T[1=;o]  
arrears 欠款 ;i\m:8!;  
arrears of pay 欠付薪酬 -. ~Dhk  
arrears of revenue 逾期未收税款；逾期未收的帐项 #]>Z4=]v  
articles of association 组织章程；组织细则；组织章程细则 1K.i>]}>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  w~wpm7  
ascertainment of profit 确定利润 ~:~-AXaMT  
"Asia Clear" “亚洲结算系统”