[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 U6/7EOW,  
allotment notice 股份配售通知；配股通知 5&s6(?,Eu  
allotment of shares 股份分配 jz<}9Kze  
allowable 可获宽免；免税的 PFX,X  
allowable business loss 可扣除的营业亏损 x4v:67_^  
allowable expenses 可扣税的支出 @}4>:\es  
allowance 免税额；津贴；备抵；准备金 ysOf=~1  
allowance for debts 债项的免税额 29J|eBvxx  
allowance for depreciation by wear and tear 耗损折旧免税额 @HbRfD/!  
allowance for funeral expenses 殡殓费的免税额 SEI0G_wk$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ll=G+cw6P  
allowance for repairs and outgoings 修葺及支出方面的免税额 P{)D_Bi   
allowance to debtor 给债务人的津贴 )(G<(eiD  
alteration of capital 资本更改 8j>V?'Szk  
alternate trustee 候补受托人 GG>53}7{  
amalgamation 合并 W\>O$IX^e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?Vg~7Eu0  
ambit of charges 征税范围；收费范围 dQIF'==6  
amended valuation 经修订的估值 zY\u" '4  
American Commodities Exchange 美国商品交易所 \L(jNN0_R  
American Express Bank Limited 美国运通银行 ?-c|c_|$  
American Stock Exchange 美国证券交易所 01@WU1IN  
amortization 摊销 .fzyA5@l  
amount due from banks 存放银行同业的款项 F8?,}5j  
amount due from banks abroad 存放海外银行同业的款项 ZOfv\(iJ;  
amount due from holding companies 控股公司欠款 MPUyu(-%{  
amount due from local banks 存放本港银行同业的款项 /)TeG]Xg  
amount due to banks 银行同业的存款 :? B4q#]N  
amount due to banks abroad 海外银行同业的存款 qe&|6M!  
amount due to holding companies 控股公司存款 YA@?L
!F  
amount due to local banks 本港银行同业的存款 lknj/i5L  
amount due to outport banks 外埠银行同业的存款 tkV[^OeU>  
amount for note issue 发行纸币的款额 ,5zY1C==Ut  
amount of bond 担保契据的款额 H'3 pHb  
amount of consideration 代价款额 d"n>Q Tn\  
amount of contribution 供款数额 AT I=&O`  
amount of indebtedness 负债款额 kKF=%J?X  
amount of principal of the loan 贷款本金额 O;4S<N  
amount of rates chargeable 应征差饷数额 \ {<ml n  
amount of share capital 股本额 TFb7P/g  
amount of sums assured 承保款额 m)66g]F+  
amount of variation 变动幅度 &]a(5  
amount of vote 拨款数额 (QIU3EN  
amount payable 应付款额 fZf>>mu@r'  
amount receivable 应收款额 /{buFX2"}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U $#^
e  
analysis 分析 6?}|@y^fb  
ancillary risk 附属风险 ,9G'1%z,  
annual account 周年帐目；周年帐目报表；年度决算；年结 EB&hgz&_  
annual accounting date 年结日期 t'Yd+FK
  
annual allowance 每年免税额；年积金；年度津贴；年津 i +@avoW  
annual balance 年度余额 7Q{&L#;  
annual disposable income 每年可动用收入 !Dc?9W!b  
annual estimates 周年预算 W= NX$=il  
annual fee 年费 ^kK")+K  
annual general meeting 周年大会 / P@P1l|I  
annual growth rate 年增率；每年增长率 NUnwf h  
annual long-term supplement 长期个案每年补助金 #(qvhoi7lM  
annual pensionable emolument 可供计算退休金的年薪 gAvNm[=wD2  
annual report 年报 H$?MPA-c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $o+@}B0)  
annual return 周年报表；周年申报表；每年报税表格 2Ax(q&`9  
Annual Return Rules 《周年报表规则》 VB/75xK_  
annual review of consumer prices 每年消费物价回顾 '2l[~T$*  
annual roll-forward basis 逐年延展方式 ISZEP8w  
annual salary 年薪 x!I@cP#O  
annual statement 年度报表；年度决算表 -U>)B  
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 v89tV9O)  
annuitant 年金受益人 n.N0Nhd  
annuity 年金 rk=w~IZJ3  
annuity contract 年金合约 $Rze[3  
annuity on human life 人寿年金 )]Zdaw)X  
antecedent debt 先前的债项 B[sI7D>Y  
ante-dated cheque 倒填日期支票 @&HLm^j2O  
anticipated expenditure 预期开支 UBv#z&@[  
anticipated net profit 预期纯利 &:d`Pik6  
anticipated revenue 预期收入 U{EcV%C2  
anti-inflation measure 反通货膨胀措施 q) 5s'(  
anti-inflationary stance 反通货膨胀立场 /F Xb,)1t  
apparent deficit 表面赤字 g[b;1$  
apparent financial solvency 表面偿债能力 ? a+J4Zr3  
apparent partner 表面合伙人 W"/,<xHuh  
application for personal assessment 个人入息课税申请书 Xl$r720ZJr  
application of fund 资金应用 *@lVesC2  
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 .gNJY7
`b  
appointed actuary 委任精算师 8}oe))b  
appointed auditor 委任核数师；委任审计师 7zQGuGo(  
appointed trustee 委任的受托人 _JpTHpqu  
appointer 委任人 A5fzyG
 
apportioned pro rata 按比例分摊 }5"Rj<  
apportionment 分配；分摊 %j2:W\g:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g>ke;SH%KY  
apportionment formula 分摊方程式 J|V*g]#kP  
apportionment of estate duty 遗产税的分摊 p&XuNk  
appraisal 估价；评估 p*$=EomY  
appreciable growth 可观增长 Tpnwwx[]:|  
appreciable impact 显着影响 P5XUzLV L  
appreciable increase 可观增长 Ktuv a3=>N  
appreciation 增值；升值 !=vsY]  
appreciation against other currencies 相对其他货币升值 e'|P^G>g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0^P9)<k'  
appreciation tax 增值税 |.~2C14[  
appropriation 拨款；拨用；拨付 Ki:98a$  
appropriation account 拨款帐目 iF##3H$c  
Appropriation Bill 拨款法案 vO zUAi  
appropriation-in-aid system 补助拨款办法 a#Z#-y!  
approved assets 核准资产 hsws7sH  
approved basket stock 认可一篮子证券 ywjD.od"v  
approved budget 核准预算 *~#`LO  
approved charitable donation 认可慈善捐款 ]R"n+LnI:=  
approved charitable institution 认可慈善机构 _}H`(d%N  
approved currency 核准货币；认可货币 1- GtZ2  
approved estimates 核准预算 ]nS9taEA   
approved estimates of expenditure 核准开支预算 p|>/Hz1v  
approved overseas insurer 核准海外保险人 c@O7,y:`I  
approved overseas trust company 核准海外信托公司 0a$hK9BH  
approved pooled investment fund 核准汇集投资基金 n?^X/R.22  
approved provident fund scheme 认可公积金计划 Q`h@-6N  
approved provision 核准拨款 :$^sI"hO  
approved redeemable share 核准可赎回股份 rj eKG-Z@  
approved regional stock 认可地区性证券 fxD|
_  
approved retirement scheme 认可退休金计划 := `N2D  
approved subordinated loan 核准附属贷款 TY#pj  
arbitrage 套戥；套汇；套利 <ot%>\C  
arbitrageur 套戥者；套汇者 bsWDjV~  
arbitrary amount 临时款项 `Z#]lS?  
arrangement 措施；安排；协定 y5V]uQSD  
arrears 欠款 _l]rt  
arrears of pay 欠付薪酬 {bp~_`O  
arrears of revenue 逾期未收税款；逾期未收的帐项 rYA4(rYq  
articles of association 组织章程；组织细则；组织章程细则 X2('@Yh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wdgC{WGl  
ascertainment of profit 确定利润 _@]@&^K$E  
"Asia Clear" “亚洲结算系统”