[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 mI4)+8 SUu  
allotment notice 股份配售通知；配股通知 Qzh`x-S  
allotment of shares 股份分配 lFZ}.  
allowable 可获宽免；免税的 KD(}-zUs  
allowable business loss 可扣除的营业亏损 zZh\e,*  
allowable expenses 可扣税的支出 3W#f Fy  
allowance 免税额；津贴；备抵；准备金 f8AgTw,K8  
allowance for debts 债项的免税额 _Pe,84Ro  
allowance for depreciation by wear and tear 耗损折旧免税额 VNggDKS~K  
allowance for funeral expenses 殡殓费的免税额 $%GW~|S\C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S!JwF&EW  
allowance for repairs and outgoings 修葺及支出方面的免税额 wJ}
9(>id*  
allowance to debtor 给债务人的津贴 RIg `F#,3  
alteration of capital 资本更改 Xlp$xp"  
alternate trustee 候补受托人 tUr
wg  
amalgamation 合并 DtRu&>o_6D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i,R+C.6{  
ambit of charges 征税范围；收费范围 sfUKH;xC  
amended valuation 经修订的估值 dU<qFxW  
American Commodities Exchange 美国商品交易所 "4Bk  
American Express Bank Limited 美国运通银行 ^DaP^<V  
American Stock Exchange 美国证券交易所 W&'[Xj  
amortization 摊销 H6Dw5vG "l  
amount due from banks 存放银行同业的款项 /l.ox.4z#  
amount due from banks abroad 存放海外银行同业的款项 pIb m)-  
amount due from holding companies 控股公司欠款 }iBFo\vU  
amount due from local banks 存放本港银行同业的款项 !J/fJW>m6  
amount due to banks 银行同业的存款 R>CIE L  
amount due to banks abroad 海外银行同业的存款 JsY|Fv  
amount due to holding companies 控股公司存款 ~L55l2u7  
amount due to local banks 本港银行同业的存款 g
=q1@)  
amount due to outport banks 外埠银行同业的存款 )_-EeH  
amount for note issue 发行纸币的款额 R>#BJ^>=  
amount of bond 担保契据的款额 wBaIN]Y,  
amount of consideration 代价款额 !7fL'  
amount of contribution 供款数额 #|ILeby  
amount of indebtedness 负债款额 Q"VS;uh.v  
amount of principal of the loan 贷款本金额 [>#@?@x`P  
amount of rates chargeable 应征差饷数额 []#>r k~  
amount of share capital 股本额 6!Z>^'6  
amount of sums assured 承保款额 $T-Pl57  
amount of variation 变动幅度 fvH4<c5x  
amount of vote 拨款数额 9%  wVE]  
amount payable 应付款额 Jp#Onl+d6  
amount receivable 应收款额 +yO^,{8SE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fZ7Ap3dmP  
analysis 分析 w15QqhlK  
ancillary risk 附属风险 -
,Y[`(q  
annual account 周年帐目；周年帐目报表；年度决算；年结 xJemc3]2  
annual accounting date 年结日期 ;+6TZqklQ  
annual allowance 每年免税额；年积金；年度津贴；年津 u.~`/O  
annual balance 年度余额 k&M
9Hn2  
annual disposable income 每年可动用收入 {%! >0@7  
annual estimates 周年预算 J}M_Ka  
annual fee 年费 *F)+- BB  
annual general meeting 周年大会 SAUfA5|e  
annual growth rate 年增率；每年增长率 EH2 a  
annual long-term supplement 长期个案每年补助金 =j&qat  
annual pensionable emolument 可供计算退休金的年薪 7JL*y\'  
annual report 年报 $6Az\Iu *  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1v2pPUH\  
annual return 周年报表；周年申报表；每年报税表格
(t%+Z"j  
Annual Return Rules 《周年报表规则》 qbZY[Q+F  
annual review of consumer prices 每年消费物价回顾 A."]6R<  
annual roll-forward basis 逐年延展方式 E|`JmfLQu  
annual salary 年薪 K H&o`U(}  
annual statement 年度报表；年度决算表 +61h!/<W  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3`%U)gCT5  
annuitant 年金受益人 ;"T,3JQPn6  
annuity 年金  >M-ZjT>  
annuity contract 年金合约 hF4gz*Q  
annuity on human life 人寿年金 8-clL\bm  
antecedent debt 先前的债项 2n3g!M6~  
ante-dated cheque 倒填日期支票 \'[C_+;X  
anticipated expenditure 预期开支
{%PgR){qR  
anticipated net profit 预期纯利 j7u\.xu9  
anticipated revenue 预期收入 ?]In@h-  
anti-inflation measure 反通货膨胀措施 @Y| %  
anti-inflationary stance 反通货膨胀立场 Dc;zgLLL  
apparent deficit 表面赤字 g$a 5  
apparent financial solvency 表面偿债能力 >/eV4ma"  
apparent partner 表面合伙人 r{1xjAT  
application for personal assessment 个人入息课税申请书 4Y!_tZ>  
application of fund 资金应用 p+ 7ZGB  
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 KvtX>3#qM  
appointed actuary 委任精算师 Fmo^ ?~b  
appointed auditor 委任核数师；委任审计师 z(
$h7TZ$  
appointed trustee 委任的受托人 g*a|QBj%  
appointer 委任人 !c#~g0H+  
apportioned pro rata 按比例分摊 Z?AX  
apportionment 分配；分摊 ){S/h<4m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b$O1I[o  
apportionment formula 分摊方程式 GDBxciv  
apportionment of estate duty 遗产税的分摊 @Z{!T)#}j  
appraisal 估价；评估 ?V>{3  
appreciable growth 可观增长 >||=#;  
appreciable impact 显着影响 }p$@.+  
appreciable increase 可观增长 blHJhB&8  
appreciation 增值；升值 aNxq_pRb  
appreciation against other currencies 相对其他货币升值 s?-J`k~q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L,PD4H"8  
appreciation tax 增值税 T 7EkRcb  
appropriation 拨款；拨用；拨付 9EIOa/*  
appropriation account 拨款帐目 `Ir{ax&H.e  
Appropriation Bill 拨款法案 8<X,6  
appropriation-in-aid system 补助拨款办法 V3] Z~@  
approved assets 核准资产 Th%2pwvER  
approved basket stock 认可一篮子证券 PY{])z3N  
approved budget 核准预算 v==]v2-  
approved charitable donation 认可慈善捐款 {L9WeosQ  
approved charitable institution 认可慈善机构 v5Qp[O_  
approved currency 核准货币；认可货币 G;k#06  
approved estimates 核准预算 gxf{/EjH  
approved estimates of expenditure 核准开支预算 uFH ]w]X  
approved overseas insurer 核准海外保险人 RV{'[8gM  
approved overseas trust company 核准海外信托公司 SZ)AO8&  
approved pooled investment fund 核准汇集投资基金 *~H\#
N|x  
approved provident fund scheme 认可公积金计划 WY3D.z-</  
approved provision 核准拨款 Wd78 bu|  
approved redeemable share 核准可赎回股份 [l%6wIP&{  
approved regional stock 认可地区性证券
:i8B'|DN5  
approved retirement scheme 认可退休金计划 m.0:
R  
approved subordinated loan 核准附属贷款 Tu*"+*r>s  
arbitrage 套戥；套汇；套利 ,ag:w<
km  
arbitrageur 套戥者；套汇者 y^xEZD1X6-  
arbitrary amount 临时款项 R-\a3q  
arrangement 措施；安排；协定 L%sskV(  
arrears 欠款 gdKn!; ,w#  
arrears of pay 欠付薪酬 r'5~4'o$  
arrears of revenue 逾期未收税款；逾期未收的帐项 U 4Sxr  
articles of association 组织章程；组织细则；组织章程细则 hCvK2Xu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zFpM\{`[g  
ascertainment of profit 确定利润 AIK99  
"Asia Clear" “亚洲结算系统”