[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 ""v`0OP&J  
allotment notice 股份配售通知；配股通知 Z0 IxYEp  
allotment of shares 股份分配 Pzm!`F^r}  
allowable 可获宽免；免税的 5v>{Z0TE[6  
allowable business loss 可扣除的营业亏损 $X=D9 h  
allowable expenses 可扣税的支出 t6g)3F7T  
allowance 免税额；津贴；备抵；准备金 %v+fN?%x,d  
allowance for debts 债项的免税额 G<^]0`"+)t  
allowance for depreciation by wear and tear 耗损折旧免税额 +=*m! 7Mr  
allowance for funeral expenses 殡殓费的免税额 s@)"IdSA(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PVS<QN%  
allowance for repairs and outgoings 修葺及支出方面的免税额 l88a#zUQDN  
allowance to debtor 给债务人的津贴 kGuk - P  
alteration of capital 资本更改 5ih"Nds[H  
alternate trustee 候补受托人 o=Rqe
gL  
amalgamation 合并 ['OCw {<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )lDIzLp  
ambit of charges 征税范围；收费范围 ic0v*Y$  
amended valuation 经修订的估值 |h=+&*(:  
American Commodities Exchange 美国商品交易所 HLoQ}oK|K  
American Express Bank Limited 美国运通银行 m!#)JFe67  
American Stock Exchange 美国证券交易所 ?y*+^E0  
amortization 摊销 +G!jKta7B  
amount due from banks 存放银行同业的款项 Vyt~OTI\  
amount due from banks abroad 存放海外银行同业的款项 *n*N|6+  
amount due from holding companies 控股公司欠款 Il^\3T+  
amount due from local banks 存放本港银行同业的款项 d7_g u  
amount due to banks 银行同业的存款 m]=oa j@9  
amount due to banks abroad 海外银行同业的存款 u_6B
HsU  
amount due to holding companies 控股公司存款
qzHqj;  
amount due to local banks 本港银行同业的存款 4/`h@]8P  
amount due to outport banks 外埠银行同业的存款 D _bkUR1  
amount for note issue 发行纸币的款额 Id.Z[owC`Y  
amount of bond 担保契据的款额 l@tyg 7CwY  
amount of consideration 代价款额 }rY?=I  
amount of contribution 供款数额 V^`?8P8d  
amount of indebtedness 负债款额 io9xI3{  
amount of principal of the loan 贷款本金额 s*)41\V0  
amount of rates chargeable 应征差饷数额 >: W-C{%  
amount of share capital 股本额 Vh#Mp!  
amount of sums assured 承保款额 /\-2l+y>J  
amount of variation 变动幅度 7Js>!KR  
amount of vote 拨款数额 .?i-rTF:  
amount payable 应付款额 ^0`<k
 
amount receivable 应收款额 2i7i\?<.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i (%tHa37  
analysis 分析 orB8Q\p'  
ancillary risk 附属风险 ( *9I
p  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,\S pjE  
annual accounting date 年结日期 _Vo)<--+I  
annual allowance 每年免税额；年积金；年度津贴；年津 2-$bh  
annual balance 年度余额 K{zCp6  
annual disposable income 每年可动用收入 |YE,) kiF  
annual estimates 周年预算 dDqr B-G  
annual fee 年费 9b"9m*gC  
annual general meeting 周年大会 S7UZGGjTk  
annual growth rate 年增率；每年增长率 s,$Z( "B  
annual long-term supplement 长期个案每年补助金 C?w <$DU  
annual pensionable emolument 可供计算退休金的年薪 {HIR>])o  
annual report 年报 7ZV~ op2Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]<8B-D? Z  
annual return 周年报表；周年申报表；每年报税表格 l- 1]w$ y  
Annual Return Rules 《周年报表规则》 X/E7o92\  
annual review of consumer prices 每年消费物价回顾 wUK7um  
annual roll-forward basis 逐年延展方式 BLL]^qN;Y  
annual salary 年薪 {*?sVAvj  
annual statement 年度报表；年度决算表 ':!3jZP"m  
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 A[^qq UL'  
annuitant 年金受益人 aJ5H3X}Y  
annuity 年金 X!7VyE+n  
annuity contract 年金合约 }xkLD!  
annuity on human life 人寿年金 CYPazOfj  
antecedent debt 先前的债项 =mHkXHE~:  
ante-dated cheque 倒填日期支票 uq!;  
anticipated expenditure 预期开支 Cdp]Nv6  
anticipated net profit 预期纯利 @%EE0)IA  
anticipated revenue 预期收入 @,x_i8  
anti-inflation measure 反通货膨胀措施 Ka]J^w;a  
anti-inflationary stance 反通货膨胀立场 9^ >M>f"  
apparent deficit 表面赤字 mVv\bl?<  
apparent financial solvency 表面偿债能力 ~|CJsD/  
apparent partner 表面合伙人 *<*0".#  
application for personal assessment 个人入息课税申请书 W NwJM  
application of fund 资金应用 ;dqk@@O"(  
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 . ]o3A8  
appointed actuary 委任精算师 \!+-4,CbZY  
appointed auditor 委任核数师；委任审计师 vix&E`0
yD  
appointed trustee 委任的受托人 "t[M'[ `C  
appointer 委任人 L@{!r=%_>  
apportioned pro rata 按比例分摊 10C 2=  
apportionment 分配；分摊
-A/ds1=;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xab]q$n]k  
apportionment formula 分摊方程式 `y\*m]:  
apportionment of estate duty 遗产税的分摊 H+4=|mkQ  
appraisal 估价；评估 \8;Qv  
appreciable growth 可观增长 R*s* +I  
appreciable impact 显着影响 I86e&"40  
appreciable increase 可观增长 xT9Yes&  
appreciation 增值；升值 8{R_6BS  
appreciation against other currencies 相对其他货币升值 7"ylN"syZ
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )n\*
ht7  
appreciation tax 增值税 `%-4>jI9-  
appropriation 拨款；拨用；拨付 S5i+vUI8C  
appropriation account 拨款帐目 s1X]RXX&j  
Appropriation Bill 拨款法案 aB6Ye/Io  
appropriation-in-aid system 补助拨款办法 `IEq@Wr#$!  
approved assets 核准资产 j~M#Ss-H8  
approved basket stock 认可一篮子证券 Gs[Vu@*  
approved budget 核准预算 H4M{_2DO  
approved charitable donation 认可慈善捐款 u5Qp/ag?N  
approved charitable institution 认可慈善机构 NTqo`VWe  
approved currency 核准货币；认可货币 W8f`J2^"M  
approved estimates 核准预算 G/ v|!}?wG  
approved estimates of expenditure 核准开支预算 u-m%=2  
approved overseas insurer 核准海外保险人 K*_-5e  
approved overseas trust company 核准海外信托公司 ?VFM]hO  
approved pooled investment fund 核准汇集投资基金 ZhH+D`9  
approved provident fund scheme 认可公积金计划 nIfN"  
approved provision 核准拨款 y L*LJ  
approved redeemable share 核准可赎回股份 (# JMB)  
approved regional stock 认可地区性证券 ]]>nbgGn#  
approved retirement scheme 认可退休金计划 l iw,O 6  
approved subordinated loan 核准附属贷款 :/+>e IE  
arbitrage 套戥；套汇；套利 *"1~b
Pl  
arbitrageur 套戥者；套汇者 hlX>K  
arbitrary amount 临时款项 @ru<4`h  
arrangement 措施；安排；协定 \X&]FZ(*  
arrears 欠款 (~S<EUc$  
arrears of pay 欠付薪酬 Z[Wlyb0  
arrears of revenue 逾期未收税款；逾期未收的帐项 M]c7D`%s  
articles of association 组织章程；组织细则；组织章程细则 F[5S(7M 7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l;Q >b]DZ  
ascertainment of profit 确定利润 h~ $&  
"Asia Clear" “亚洲结算系统”