[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 dU,/!|.K  
allotment notice 股份配售通知；配股通知 :.<&Y=^  
allotment of shares 股份分配 L<:ya  
allowable 可获宽免；免税的 dn Xc- <  
allowable business loss 可扣除的营业亏损 aozk,{9-  
allowable expenses 可扣税的支出 (&S v$L@  
allowance 免税额；津贴；备抵；准备金 kQ +   
allowance for debts 债项的免税额 -}%zus5  
allowance for depreciation by wear and tear 耗损折旧免税额 w

Z^/-
 
allowance for funeral expenses 殡殓费的免税额 5Ai Yx}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _R]h]<TQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 X*T9`]l6  
allowance to debtor 给债务人的津贴 2.6,c$2tB  
alteration of capital 资本更改 U+KbvkX wj  
alternate trustee 候补受托人 \vI_%su1N  
amalgamation 合并 sEoS|"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -&c@c@dC  
ambit of charges 征税范围；收费范围 z"<PveVo  
amended valuation 经修订的估值 (/%}a`2#o  
American Commodities Exchange 美国商品交易所 U 5Y*xm<  
American Express Bank Limited 美国运通银行 X_h+\ 7N>  
American Stock Exchange 美国证券交易所 L@/+u+j0  
amortization 摊销 HV}NT~
 
amount due from banks 存放银行同业的款项 <C&UDj  
amount due from banks abroad 存放海外银行同业的款项 yHCc@`1.  
amount due from holding companies 控股公司欠款 :!%oQQO  
amount due from local banks 存放本港银行同业的款项 A#T;Gi  
amount due to banks 银行同业的存款 H Q2-20  
amount due to banks abroad 海外银行同业的存款 \R~Lf+q  
amount due to holding companies 控股公司存款 BjA|H  
amount due to local banks 本港银行同业的存款 CTwP{[%Pk  
amount due to outport banks 外埠银行同业的存款 :A[ Gtc(_  
amount for note issue 发行纸币的款额 sI yLW  
amount of bond 担保契据的款额 HwDb &pP"  
amount of consideration 代价款额 w:qwU\U>x  
amount of contribution 供款数额 +/ #J]v-  
amount of indebtedness 负债款额 s
x22|j`)V  
amount of principal of the loan 贷款本金额 S s8`;>  
amount of rates chargeable 应征差饷数额 G^+0</Q  
amount of share capital 股本额 wtZe
\h  
amount of sums assured 承保款额 !
l'Zar  
amount of variation 变动幅度 C. Sb4i*  
amount of vote 拨款数额 ]Y3ALQr!  
amount payable 应付款额 '8dqJ`Gj  
amount receivable 应收款额 }%VHBkuc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6:e0?R^aD"  
analysis 分析 n44j]+P  
ancillary risk 附属风险 pD){K  
annual account 周年帐目；周年帐目报表；年度决算；年结 R8ZW1  
annual accounting date 年结日期 qWWy}5SOm  
annual allowance 每年免税额；年积金；年度津贴；年津 L|c01  
annual balance 年度余额 oL<^m?-u  
annual disposable income 每年可动用收入 m^TkFt<BM  
annual estimates 周年预算 }+SnY8A=KZ  
annual fee 年费 0py0zE6,,  
annual general meeting 周年大会 Cu0/TeEM  
annual growth rate 年增率；每年增长率 uz% rWN`{  
annual long-term supplement 长期个案每年补助金 -q-%)f  
annual pensionable emolument 可供计算退休金的年薪 U7{, *  
annual report 年报 _Wgg=A"G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 " I:j a7  
annual return 周年报表；周年申报表；每年报税表格 akaQ6DIdG  
Annual Return Rules 《周年报表规则》 U2G\GU1 X  
annual review of consumer prices 每年消费物价回顾 V;>p@uE,P  
annual roll-forward basis 逐年延展方式 ](^xA`  
annual salary 年薪 |`,%%p|T%  
annual statement 年度报表；年度决算表 Rrsz{a  
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 `TA
hW  
annuitant 年金受益人 .rw
Z`MP  
annuity 年金 CnJO]0Op3  
annuity contract 年金合约 gPDc6{/C<  
annuity on human life 人寿年金 vRm;H|[% S  
antecedent debt 先前的债项 d kPfdK}G  
ante-dated cheque 倒填日期支票 :[,n`0lH  
anticipated expenditure 预期开支 `?~pk)<C].  
anticipated net profit 预期纯利  ~UXW  
anticipated revenue 预期收入 s$m cIMqs  
anti-inflation measure 反通货膨胀措施 N'TL &]  
anti-inflationary stance 反通货膨胀立场 d6wsT\S  
apparent deficit 表面赤字 YrA#NTB_o  
apparent financial solvency 表面偿债能力 y+@7k3"  
apparent partner 表面合伙人 )bqO}_B  
application for personal assessment 个人入息课税申请书 P
.LMu  
application of fund 资金应用 ao Y"uT+  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 {D$#m  
appointed actuary 委任精算师 o ;.j_
 
appointed auditor 委任核数师；委任审计师 gR%fv  
appointed trustee 委任的受托人 XD9lox  
appointer 委任人 &d=j_9   
apportioned pro rata 按比例分摊 1H%LUA  
apportionment 分配；分摊 7n {uxE#U)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xoPpu  
apportionment formula 分摊方程式 wQDKv'zU1  
apportionment of estate duty 遗产税的分摊 .#P'NF(5#  
appraisal 估价；评估 DjtUX>e  
appreciable growth 可观增长 )V} t(>V  
appreciable impact 显着影响 YS%HZFY, "  
appreciable increase 可观增长   "Qm  
appreciation 增值；升值 =fEn h'KE  
appreciation against other currencies 相对其他货币升值 G|v{[>tr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7@5}WNr  
appreciation tax 增值税 Y@F@k(lOo  
appropriation 拨款；拨用；拨付 a//<S?d$:  
appropriation account 拨款帐目 R Mrh@9g  
Appropriation Bill 拨款法案 eA4@)6WP(  
appropriation-in-aid system 补助拨款办法 YrFB~z.V  
approved assets 核准资产 WM~@/J  
approved basket stock 认可一篮子证券 Bk*AO?3p  
approved budget 核准预算 p
8frSrcU  
approved charitable donation 认可慈善捐款 BH0].-)[y!  
approved charitable institution 认可慈善机构 z\{y[3-  
approved currency 核准货币；认可货币 UOi8>;k`  
approved estimates 核准预算 V'^Hn?1^  
approved estimates of expenditure 核准开支预算 ~+7q.XL$$K  
approved overseas insurer 核准海外保险人 |-%[Z  
approved overseas trust company 核准海外信托公司 z`y!C3w<  
approved pooled investment fund 核准汇集投资基金 ]:8:|*w  
approved provident fund scheme 认可公积金计划 Rra< MOR  
approved provision 核准拨款 ]^$3S  
approved redeemable share 核准可赎回股份 p~6/  
approved regional stock 认可地区性证券 iG^o@*}a  
approved retirement scheme 认可退休金计划 +"'cSAK  
approved subordinated loan 核准附属贷款 +QGZ2_vW  
arbitrage 套戥；套汇；套利 [}}?a  
arbitrageur 套戥者；套汇者 l`M{Ravvn*  
arbitrary amount 临时款项 k|'{$/n  
arrangement 措施；安排；协定 V'K1kYb  
arrears 欠款 .Ce30VE-  
arrears of pay 欠付薪酬 sEm-Td+A5  
arrears of revenue 逾期未收税款；逾期未收的帐项 R<I)}<g(A3  
articles of association 组织章程；组织细则；组织章程细则 %77v'Pz1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yyW;VKN  
ascertainment of profit 确定利润 gi#bU  
"Asia Clear" “亚洲结算系统”