[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 o[H\{a>  
allotment notice 股份配售通知；配股通知 nR#a)et  
allotment of shares 股份分配 ?-M)54b\  
allowable 可获宽免；免税的 t;~-_{
  
allowable business loss 可扣除的营业亏损 8s&2gn1  
allowable expenses 可扣税的支出 i!ds{`d  
allowance 免税额；津贴；备抵；准备金 _/8y1)I  
allowance for debts 债项的免税额 zh hGqz[K  
allowance for depreciation by wear and tear 耗损折旧免税额 vzQyE0T/  
allowance for funeral expenses 殡殓费的免税额 FL~9</  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >R) F}  
allowance for repairs and outgoings 修葺及支出方面的免税额 rQuOt  
allowance to debtor 给债务人的津贴 Ny[s+2?  
alteration of capital 资本更改 4I+.^7d  
alternate trustee 候补受托人 N)Qlkz$X  
amalgamation 合并 (O<abB(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T=Ol`?5  
ambit of charges 征税范围；收费范围 X$ejy/+.  
amended valuation 经修订的估值 .M`LUb"!  
American Commodities Exchange 美国商品交易所 %j!z\pa  
American Express Bank Limited 美国运通银行 .w=:+msL{(  
American Stock Exchange 美国证券交易所 ]r]+yM|  
amortization 摊销 =54Vs8.  
amount due from banks 存放银行同业的款项 Ty(yh(oYF`  
amount due from banks abroad 存放海外银行同业的款项 FK?mS>G6  
amount due from holding companies 控股公司欠款 {[rO2<MkA#  
amount due from local banks 存放本港银行同业的款项 c@)pKi#W  
amount due to banks 银行同业的存款 =k_XKxd  
amount due to banks abroad 海外银行同业的存款 B1up^(?  
amount due to holding companies 控股公司存款 k^~@9F5k  
amount due to local banks 本港银行同业的存款 oa?!50d  
amount due to outport banks 外埠银行同业的存款 qb 46EZu  
amount for note issue 发行纸币的款额 ,5`."-0}  
amount of bond 担保契据的款额 T;xHIg4
 
amount of consideration 代价款额 MJpP!a^Q  
amount of contribution 供款数额 v_[)FN"]Y.  
amount of indebtedness 负债款额 LJ:mJ #  
amount of principal of the loan 贷款本金额 {-:4O\/  
amount of rates chargeable 应征差饷数额 {yul.m  
amount of share capital 股本额 m&(%&}g  
amount of sums assured 承保款额 & bp#1KR)  
amount of variation 变动幅度 ;Hz`0V  
amount of vote 拨款数额 m1M;'tT@  
amount payable 应付款额 a)YJ4\Qg[  
amount receivable 应收款额 )F=JkG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ym-lT|>Z  
analysis 分析 QYODmeu  
ancillary risk 附属风险 35-DnTv  
annual account 周年帐目；周年帐目报表；年度决算；年结 FkB6*dm-  
annual accounting date 年结日期 mgJ]@s}9  
annual allowance 每年免税额；年积金；年度津贴；年津 _#y(w%  
annual balance 年度余额 'b?#4rq}  
annual disposable income 每年可动用收入 d&$.jk8 2  
annual estimates 周年预算 `[g#Mxw  
annual fee 年费 oho AUT  
annual general meeting 周年大会 /*mFP.en  
annual growth rate 年增率；每年增长率 zyQ,unu  
annual long-term supplement 长期个案每年补助金 (mOqv9pn  
annual pensionable emolument 可供计算退休金的年薪 `2Z4#$.  
annual report 年报 fF9;lWt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wz|Q%.%?[  
annual return 周年报表；周年申报表；每年报税表格 A
>ug'.  
Annual Return Rules 《周年报表规则》 )l 4>=y  
annual review of consumer prices 每年消费物价回顾 {d*qlztO  
annual roll-forward basis 逐年延展方式 k*zc5ev}  
annual salary 年薪 Q8M:7#ySji  
annual statement 年度报表；年度决算表 hSLw iX~  
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 r P<d[u  
annuitant 年金受益人 >qh>Qm8w  
annuity 年金 gz)wUQ|W  
annuity contract 年金合约 )f:!#v(K  
annuity on human life 人寿年金 r7wx?{~ 28  
antecedent debt 先前的债项 Sl+jd uc  
ante-dated cheque 倒填日期支票 y5Z<uwXc  
anticipated expenditure 预期开支  3=G5(0  
anticipated net profit 预期纯利 +lk\oj$S+  
anticipated revenue 预期收入 6@ (k8<3  
anti-inflation measure 反通货膨胀措施 ,/[dmoe  
anti-inflationary stance 反通货膨胀立场 \M3NasZ  
apparent deficit 表面赤字 )0 42?emn  
apparent financial solvency 表面偿债能力 NL>[8
#  
apparent partner 表面合伙人 sEgeS9a{  
application for personal assessment 个人入息课税申请书 ><:lUt*N2  
application of fund 资金应用 C7c|\T  
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 <(6-9(zHa  
appointed actuary 委任精算师 EFT02#F_f  
appointed auditor 委任核数师；委任审计师 RfVV(X  
appointed trustee 委任的受托人 `*2*xDuP  
appointer 委任人 4BUK5)B  
apportioned pro rata 按比例分摊 }fa%JN %E  
apportionment 分配；分摊 VK@i#/jm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L2V $%*6  
apportionment formula 分摊方程式 \8@[bpI@g  
apportionment of estate duty 遗产税的分摊
 4.Jaw+  
appraisal 估价；评估 "*H'bzK  
appreciable growth 可观增长 l#5k8+s  
appreciable impact 显着影响 *9U4^lJjn  
appreciable increase 可观增长 EL)/5-=S  
appreciation 增值；升值 "YdDaj</  
appreciation against other currencies 相对其他货币升值 vY+_tpuEH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C\hZ;Z1  
appreciation tax 增值税 VEdnP+D  
appropriation 拨款；拨用；拨付 "< hx  
appropriation account 拨款帐目 KWuj_.;  
Appropriation Bill 拨款法案 N6m*xxI{  
appropriation-in-aid system 补助拨款办法 b6E8ase:F  
approved assets 核准资产 (qc!-Isd~[  
approved basket stock 认可一篮子证券 bZ@53  
approved budget 核准预算 %imBGh  
approved charitable donation 认可慈善捐款 }s)&/~6  
approved charitable institution 认可慈善机构 ;0_J7  
approved currency 核准货币；认可货币 4Xb}I;rM  
approved estimates 核准预算 xYkgNXGs5  
approved estimates of expenditure 核准开支预算 NcY0pAR*  
approved overseas insurer 核准海外保险人 d_?Zr`:  
approved overseas trust company 核准海外信托公司 1 0Tg> H  
approved pooled investment fund 核准汇集投资基金 i!+3uHWu`)  
approved provident fund scheme 认可公积金计划 VA&OI;=ri  
approved provision 核准拨款 FOnA;5Aa  
approved redeemable share 核准可赎回股份 JV6U0$g_S  
approved regional stock 认可地区性证券 *U^\Mwp  
approved retirement scheme 认可退休金计划 ?}>Z_ ("  
approved subordinated loan 核准附属贷款 #o |&MV_j  
arbitrage 套戥；套汇；套利 QIz N
#;g  
arbitrageur 套戥者；套汇者 V;+$/>J`vB  
arbitrary amount 临时款项 ug3lMN4UX  
arrangement 措施；安排；协定 oB}G^t  
arrears 欠款 j &[WE7wf  
arrears of pay 欠付薪酬 CCvBE, ux  
arrears of revenue 逾期未收税款；逾期未收的帐项 k2,oyUT=S  
articles of association 组织章程；组织细则；组织章程细则 1AEVZ@(j7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aD3F!Sn  
ascertainment of profit 确定利润 ~FrkLP  
"Asia Clear" “亚洲结算系统”