[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 2c8e:Xgv  
allotment notice 股份配售通知；配股通知 ]1i1_AR'`  
allotment of shares 股份分配 $3:O}X>  
allowable 可获宽免；免税的 /AUXO]  
allowable business loss 可扣除的营业亏损 mMtX:  
allowable expenses 可扣税的支出 7V7iIbi  
allowance 免税额；津贴；备抵；准备金 J~1=?</  
allowance for debts 债项的免税额 WB>M7MI%  
allowance for depreciation by wear and tear 耗损折旧免税额 v.e~m2u_F  
allowance for funeral expenses 殡殓费的免税额 8j &LU,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /-&a]PJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 H83/X,"!w  
allowance to debtor 给债务人的津贴 Kx5VR4f`J@  
alteration of capital 资本更改 $_0~Jzt,  
alternate trustee 候补受托人 ; Uf]-uS  
amalgamation 合并 [n9X5qG~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RS1c+]rr  
ambit of charges 征税范围；收费范围 a?X{k|;!7u  
amended valuation 经修订的估值 ;kiL`K  
American Commodities Exchange 美国商品交易所 FaE,rzn)iD  
American Express Bank Limited 美国运通银行 m}>#s3KPA  
American Stock Exchange 美国证券交易所 r4FGz!U  
amortization 摊销 N13wVx   
amount due from banks 存放银行同业的款项 IAa}F!6Q1  
amount due from banks abroad 存放海外银行同业的款项 ,aQ{  
amount due from holding companies 控股公司欠款 "yc_*R(pU  
amount due from local banks 存放本港银行同业的款项 |c5r&oM&m  
amount due to banks 银行同业的存款 j692M.A  
amount due to banks abroad 海外银行同业的存款 k_%"#  
amount due to holding companies 控股公司存款 M?zwXmTVW0  
amount due to local banks 本港银行同业的存款 x$ oId{;  
amount due to outport banks 外埠银行同业的存款 }O7b&G:nW  
amount for note issue 发行纸币的款额 I~P]_DmM  
amount of bond 担保契据的款额 CYWL@<p,  
amount of consideration 代价款额 n{v[mqm^  
amount of contribution 供款数额 ~xaPq=AH  
amount of indebtedness 负债款额 %Ut7%obpi  
amount of principal of the loan 贷款本金额 2n8spLZYGY  
amount of rates chargeable 应征差饷数额 q+/7v9  
amount of share capital 股本额 (*\*7dIo  
amount of sums assured 承保款额 9H4NvB{  
amount of variation 变动幅度 jV!9IK;HA.  
amount of vote 拨款数额 f)/5%W7n}  
amount payable 应付款额
b63tjqk  
amount receivable 应收款额 6YeEr!zt%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BK16~Wl  
analysis 分析 E[N3`"  
ancillary risk 附属风险 3BWYSJ|  
annual account 周年帐目；周年帐目报表；年度决算；年结 gu~F(Fb'  
annual accounting date 年结日期 ,Rh6(I  
annual allowance 每年免税额；年积金；年度津贴；年津 S;]][h=  
annual balance 年度余额 fmQ`8b  
annual disposable income 每年可动用收入 )cd5iE:FO  
annual estimates 周年预算 AqHH^adzA:  
annual fee 年费 U4hFPK<  
annual general meeting 周年大会 */JMPw&  
annual growth rate 年增率；每年增长率 C:WXI;*cr  
annual long-term supplement 长期个案每年补助金 b/eJE L  
annual pensionable emolument 可供计算退休金的年薪 LU=`K4  
annual report 年报 +vh 4I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "<y0D!&  
annual return 周年报表；周年申报表；每年报税表格 *[^[!'kT&  
Annual Return Rules 《周年报表规则》 9e*v&A2Y'  
annual review of consumer prices 每年消费物价回顾 6+hx64 =  
annual roll-forward basis 逐年延展方式 }JePEmj  
annual salary 年薪 N4JJA+  
annual statement 年度报表；年度决算表 N-O"y3W}  
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 &n)=OConge  
annuitant 年金受益人 )LP=IT  
annuity 年金 ?i8a)!U  
annuity contract 年金合约 -U"h3Ye^  
annuity on human life 人寿年金 o2C{V1nB  
antecedent debt 先前的债项 / .ddx<  
ante-dated cheque 倒填日期支票 #M5R>&?Jqz  
anticipated expenditure 预期开支 @d]a#ypU  
anticipated net profit 预期纯利 Y"RjMyQh  
anticipated revenue 预期收入 hkhk,bhI  
anti-inflation measure 反通货膨胀措施 2MapB *  
anti-inflationary stance 反通货膨胀立场  *Fe  
apparent deficit 表面赤字 W"a%IO%'  
apparent financial solvency 表面偿债能力 KkJK5dZo  
apparent partner 表面合伙人 -N3fhW#)  
application for personal assessment 个人入息课税申请书 Qg\{d)X[N  
application of fund 资金应用 I#m0n%-[  
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 uGxh}' &  
appointed actuary 委任精算师 ^-yEb\\i  
appointed auditor 委任核数师；委任审计师 Hmi]qK[F  
appointed trustee 委任的受托人 E~y@ue:  
appointer 委任人 ?pF7g$>q  
apportioned pro rata 按比例分摊 uFzvb0O`O  
apportionment 分配；分摊 e{"r3*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {xzs{)9|Y4  
apportionment formula 分摊方程式 ~$O.KF
:  
apportionment of estate duty 遗产税的分摊 ah(lH5r  
appraisal 估价；评估 lLb"><8a  
appreciable growth 可观增长 QX]~|?q  
appreciable impact 显着影响 ?IWLH-fkP  
appreciable increase 可观增长 sKvz<7pag  
appreciation 增值；升值 ,o3{?o]s  
appreciation against other currencies 相对其他货币升值 9 ^G.]W]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rLU+-_  
appreciation tax 增值税 ,1}c% C*,Q  
appropriation 拨款；拨用；拨付 gW[(gf.oo  
appropriation account 拨款帐目 j~IX  
Appropriation Bill 拨款法案 Ch~2w)HAA  
appropriation-in-aid system 补助拨款办法 c%N8|!e  
approved assets 核准资产 +~6Nq(kV  
approved basket stock 认可一篮子证券 t=IpVl!  
approved budget 核准预算 Dp5hr8bT  
approved charitable donation 认可慈善捐款 HFr#Ql>g  
approved charitable institution 认可慈善机构 uTemAIp $u  
approved currency 核准货币；认可货币 lBbUA)z6  
approved estimates 核准预算 l Wa4X#
~.  
approved estimates of expenditure 核准开支预算 23F<f+2S  
approved overseas insurer 核准海外保险人 |)7dh B  
approved overseas trust company 核准海外信托公司 YL$#6d  
approved pooled investment fund 核准汇集投资基金 Od?M4Ed(  
approved provident fund scheme 认可公积金计划 .fQ/a`As
U  
approved provision 核准拨款 }3"FQ/6C  
approved redeemable share 核准可赎回股份 RW#&f*  
approved regional stock 认可地区性证券 O[tOpf@s.  
approved retirement scheme 认可退休金计划 3kl<~O|Fs  
approved subordinated loan 核准附属贷款 Z`?Z1SBt  
arbitrage 套戥；套汇；套利 Kn WjP21  
arbitrageur 套戥者；套汇者 y}'c)u  
arbitrary amount 临时款项 Jj~c&LxrO  
arrangement 措施；安排；协定 8op,;Z7Y  
arrears 欠款 ~s :Ml  
arrears of pay 欠付薪酬 C;u8qVI  
arrears of revenue 逾期未收税款；逾期未收的帐项 BRTM]tRZ  
articles of association 组织章程；组织细则；组织章程细则 9{{|P=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7lo`)3mB  
ascertainment of profit 确定利润 .3{PgrZ  
"Asia Clear" “亚洲结算系统”